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2025-042 DCAD 2026 Proposed Budget Date: May 2,2025 Report No. 2025-042 INFORMAL STAFF REPORT TO MAYOR AND CITY COUNCIL SUBJECT: Denton Central Appraisal District(DCAD) 2026 Proposed Budget BACKGROUND: The City received notice of a public hearing on the 2026 Denton Central Appraisal District (DCAD) Proposed Budget. A copy of the notice is attached for review. There will be a public hearing on the proposed budget on May 08, 2025, at 3 p.m. at 3901 Morse Street, Denton, TX. The public hearing notice will be published no later than 10 days before the hearing date per the TPTC Sec. 6.062(a). If any entity wishes to disapprove the budget, they must do so within 30 days of adoption by resolution filed with the Denton CAD board of directors secretary per TPTC Sec. 6.06(a). If the Council would like to take action on the DCAD Proposed Budget, staff needs to be notified by Tuesday, May 13, to add to the City Council's May 20 agenda. The total 2026 DCAD Proposed Budget is $24,696,576.32, an increase of$874,934.70 from last year's budget of$23,821,641.62. STAFF CONTACT: Jessica Williams, Chief Financial Officer Jessica.JWilliamskcityofdenton.com REOUESTOR: Staff initiated. PARTICIPATING DEPARTMENTS: Finance Department STAFF TIME TO COMPLETE REPORT: .5 hour Notice Of Public Hearing On Denton Central Appraisal District 2026 Budget The Denton Central Appraisal District will hold a public hearing on a proposed budget for the 2026 fiscal year. The public hearing will be held on May 8, 2025 at 3:00 P.M. at 3901 Morse Street, Denton, Texas. A summary of the appraisal district budget follows: The total amount of the proposed budget. $24,696,576.32 The total amount of increase over the current year's budget. $874,934.70 The number of employees compensated under the proposed budget. 125 The number of employees compensated under the current budget. 125 The appraisal district is supported solely by payments from the local taxing units served by the appraisal district. If approved by the appraisal district board of directors at the public hearing, this proposed budget will take effect automatically unless disapproved by the governing bodies of the county, school districts, cities and towns served by the appraisal district. A copy of the proposed budget is available for public inspection in the office of each of those governing bodies. A copy is also available for public inspection at the appraisal district office. Angie Cox Secretary of the Board of Directors Denton Central Appraisal District 3911 Morse Street Denton, Texas 76208 (940)349-3800 DCAD Budget Planner 2025-2026 % CATEGORY 2025 Budget 2026 Budget Difference Change 5100 Personnel Services $16,091,494.70 $16,818,502.40 $727,007.70 4.52% 5110 Salaries $11,224,450.00 $11,537,300.00 $312,850.00 2.79% 5120 Longevity Pay $87,775.00 $102,175.00 $14,400.00 16.41% 5130 Social Security(FICA) $921,214.92 $928,418.80 $7,203.88 0.78% 5140 Retirement(TCDRS) $1,587,724.15 $1,718,032.11 $130,307.96 8.21% 5150 Workers'Comp Insurance $82,330.63 $93,976.49 $11,645.86 14.15% 5160 Group Health Insurance $2,188,000.00 $2,438,600.00 $250,600.00 11.45% 5200 Education &Training $261,130.00 $295,530.00 $34,400.00 13.17% 5210 Memberships&Dues $38,130.00 $42,530.00 $4,400.00 11.54% TDLR Membership $5,300.00 $5,300.00 $0.00 0.00% TAAO Membership $10,500.00 $10,500.00 $0.00 0.00% TAAD Membership $2,500.00 $3,000.00 $500.00 20.00% IAAO Membership $2,100.00 $6,000.00 $3,900.00 185.71% NTCRA Dues $375.00 $375.00 $0.00 0.00% SHRM ($219), NTSHRM ($125) Membership $350.00 $350.00 $0.00 0.00% GFOAT,TML Memberships $300.00 $300.00 $0.00 0.00% $0.00 0.00% Metro CAD Membership $100.00 $100.00 $0.00 0.00% IAAO CEAA Dues $200.00 $200.00 $0.00 0.00% Denton/Wise Board of Realtors(MILS Dues) $825.00 $825.00 $0.00 0.00% TAAD/IAAO Chapter Membership(2 x$40) $80.00 $80.00 $0.00 0.00% Additional Miscellaneous Memberships $15,500.00 $15,500.00 $0.00 0.00% 5220 Training-Schools,Conferences&Travel $223,000.00 $253,000.00 $30,000.00 13.45% Learning Management Software $12,000.00 $12,000.00 $0.00 0.00% $0.00 $0.00 $0.00 0.00% Customer Service Training $4,500.00 $4,500.00 $0.00 0.00% Cyber Security Training $0.00 $0.00 $0.00 0.00% CPR/First Aid/AED Training $3,000.00 $3,000.00 $0.00 0.00% TAAO Courses&CE's $33,830.00 $33,830.00 $0.00 0.00% TAAD Courses&CE's $11,470.00 $11,470.00 $0.00 0.00% IAAO Courses/Exams $0.00 $30,000.00 $30,000.00 NEW PSI Exams $5,000.00 $5,000.00 $0.00 0.00% Reimbursement for College Tuition $10,000.00 $10,000.00 $0.00 0.00% Training&Development $50,500.00 $50,500.00 $0.00 0.00% TAAD Conference(plus BOD Members) $45,000.00 $45,000.00 $0.00 0.00% TAAO Conference $6,000.00 $6,000.00 $0.00 0.00% IAAO Conference $8,500.00 $8,500.00 $0.00 0.00% Legislative Update Seminar $7,000.00 $7,000.00 $0.00 0.00% Legal Update Seminar $6,500.00 $6,500.00 $0.00 0.00% Rural Chief Appraiser Conference $2,500.00 $2,500.00 $0.00 0.00% 1 DCAD Budget Planner 2025-2026 % CATEGORY 2025 Budget 2026 Budget Difference Change GIS/Mapping Seminar $10,000.00 $10,000.00 $0.00 0.00% HR/Finance Seminar(TWC Conference) $2,500.00 $2,500.00 $0.00 0.00% ARB State Training($50-renewing members/$100-new) $2,600.00 $2,600.00 $0.00 0.00% ARB Training with ARB Specialist $2,100.00 $2,100.00 $0.00 0.00% 5300 Services Received $4,011,985.76 $4,442,046.76 $430,061.00 10.72% 5310 Appraisal Review Board $495,630.00 $495,630.00 $0.00 0.00% Appraisal Review Board $495,630.00 $495,630.00 $0.00 0.00% 5315 Oil,Gas, Heavy Industrial,and Utility(Wardlaw) $200,000.00 $215,920.00 $15,920.00 7.96% Oil,Gas, Heavy Industrial,and Utility(Wardlaw) $200,000.00 $215,920.00 $15,920.00 7.96% 5325 Legal Services $650,000.00 $760,000.00 $110,000.00 16.92% Legal Expenses Associated with Defending Values $640,000.00 $750,000.00 $110,000.00 17.19% Legal Expenses for ARB to Consult with ARB Attorney $10,000.00 $10,000.00 $0.00 0.00% 5330 Audit&Payroll Services $55,000.00 $53,900.00 ($1,100.00) -2.00% Annual Independent Audit $25,000.00 $25,000.00 $0.00 0.00% Payroll Processing by Independent Company $30,000.00 $28,900.00 ($1,100.00) -3.67% 5340 Subscriptions&Contracts $1,076,122.00 $1,385,018.00 $308,896.00 28.70% Dept#102 EA-True Roll $85,000.00 $165,000.00 $80,000.00 94.12% Dept#192 EA $6 9A $4.9 $0.00 0.00% Dept#102 EA-WaitWhile $10,000.00 $10,000.00 $0.00 0.00% Dept#102 EA-PublicationData.com $1,300.00 $1,300.00 $0.00 0.00% Dept#102 EA-Association of Records Management $205.00 $205.00 $0.00 0.00% Dept#102 EA-Lexis Nexis $4,680.00 $4,680.00 $0.00 0.00% Dept ^' E^ just ^ppFa;sed $78,000.00 $0.00 ($78,000.00) -100.00% Dept#103 MAP-Just Appraised (Deeds/Permits) $115,500.00 $123,965.00 $8,465.00 7.33% Dept#105 OVERHEAD-Texas Co-op Purchasing Program $100.00 $100.00 $0.00 0.00% Dept#105 OVERHEAD-Street Level Photography-Cyclomedia $315,000.00 ($315,000.00) -100.00% Dept#105 OVERHEAD-Pictometry Aerial Photography $168,000.00 $168,000.00 $0.00 0.00% Dept#105 OVERHEAD-Annual BOD Elections $0.00 $700,000.00 $700,000.00 NEW Dept#201 COM-IREM Analysis Publications(Mem Dues) $325.00 $325.00 $0.00 0.00% Dept#201 COM-Marshall Valuation Service $731.00 $1,462.00 $731.00 100.00% Dept#201 COM-RERC Real Estate Report(Situs AMC) $500.00 $500.00 $0.00 0.00% Dept#201 COM-AI "The Appraisal of Real Estate" $185.00 $185.00 $0.00 0.00% Dept#201 COM-AI "The Dictionary of RE Appraisal" $175.00 $175.00 $0.00 0.00% Dept#201 COM-SourceStrategieslnc"TX Hotel Fact Bk" $300.00 $300.00 $0.00 0.00% Dept#201 COM-Appraisal Institute Golf Prop Analysis $75.00 $75.00 $0.00 0.00% Dept#201 COM-Costar Valuation Services $32,000.00 $53,000.00 $21,000.00 65.63% Dept#201 COM-Real Page(Apartment Lease Network) $7,400.00 $9,150.00 $1,750.00 23.65% Dept#201 COM Cover Lease $0.Go $9 99 $0.00 0.00% 2 DCAD Budget Planner 2025-2026 % CATEGORY 2025 Budget 2026 Budget Difference Change $3s9A8 9A $9-GO ($35,000.00) -100.00% Dept#201 COM-Trepp $67,000.00 $67,000.00 $0.00 0.00% Dept#201 COM-Crexi $60,000.00 $60,000.00 NEW Dept#29 `'^"" just ^...,failed $9.96 ($80,000.00) -100.00% Dept#202 APPEALS-Legislative Tracking Portal $3,600.00 $3,600.00 $0.00 0.00% $0.9A $0-.G9 $0.00 0.00% Dept#203 BPP-Vehicle Registration List"Infonation" $7,150.00 $8,500.00 $1,350.00 18.88% Dept#203 BPP-Marshall &Swift-BPP Cost Handbook $731.00 $731.00 $0.00 0.00% Dept#203 BPP-Aircraft Bluebook.com $599.00 $954.00 $355.00 59.27% Dept#293 BPP n..o..e Digest nii n.......-.. $fie $fie $0.00 0.00% Dept#293 BPP just AppFaised $6 9A $G-.% $0.00 0.00% Dept#204 RES-Marshall &Swift-Residential Estimator $1,180.00 $1,180.00 $0.00 0.00% Dept#204 RES-Marshall &Swift-Res Cost Handbook $355.00 $1,100.00 $745.00 209.86% Dept#204 RES-Marshall Valuation Service $731.00 $731.00 $0.00 0.00% Dept#204 RES-NADA MFGD Housing Appraisal Guide $300.00 $300.00 $0.00 0.00% Dept#204 RES-Eagle Appraisal (AG) $2,500.00 NEW Dept#294 RES Data Claud wee $0.00 ($60,000.00) -100.00% 5345 Auto Expense Reimbursement $765,293.50 $765,293.50 $0.00 0.00% Auto Expense Reimbursement $765,293.50 $765,293.50 $0.00 0.00% 5350 Auto General Insurance $55,785.26 $55,785.26 $0.00 0.00% Liability Coverage-Errors&Omissions(Public Officials) $22,869.60 $22,869.60 $0.00 0.00% Liability Coverage-General Liability $9,290.32 $9,290.32 $0.00 0.00% Property Coverage-Boiler&Machinery(Computer)-Included $0.00 $0.00 $0.00 Property Coverage-Real& Personal Prop(3911 Morse) $11,837.00 $11,837.00 $0.00 0.00% Property Coverage-Real& Personal Prop(3901 Morse) $3,945.00 $3,945.00 $0.00 0.00% Property Coverage-Flood&Earthquake $5,306.00 $5,306.00 $0.00 0.00% Cyber Liability-2 Million Limit $492.96 $492.96 $0.00 0.00% Medical Reimbursement-ARB $2,032.08 $2,032.08 $0.00 0.00% Medical Reimbursement-BOD $12.30 $12.30 $0.00 0.00% 5360 Printing Service $215,800.00 $221,800.00 $6,000.00 2.78% Appraisal Notices(Include Corrected&Agents) $174,000.00 $180,000.00 $6,000.00 3.45% Letter Requesting Sales Information $6,000.00 $6,000.00 $0.00 0.00% E Application for Residential Homestead EX Forms $7,800.00 $7,800.00 $0.00 0.00% BPP Rendition Forms $7,000.00 $7,000.00 $0.00 0.00% Sods $$-9A $0.90 $0.00 0.00% $0.9A $9 9A $0.00 0.00% Printing Mineral &Industrial Notices $4,500.00 $4,500.00 $0.00 0.00% Copies for ARB Protest $12,000.00 $12,000.00 $0.00 1 0.00% $6-99 $9-9A $0.00 1 0.00% 3 DCAD Budget Planner 2025-2026 % CATEGORY 2025 Budget 2026 Budget Difference Change Misc Printing $4,500.00 $4,500.00 $0.00 0.00% 5370 Postage&Freight $423,000.00 $423,000.00 $0.00 0.00% Appraisal Notices(Include Corrected&Agents) $256,800.00 $256,800.00 $0.00 0.00% Letter Requesting Sales Information $15,000.00 $15,000.00 $0.00 0.00% Application for Residential Homestead EX Forms $12,000.00 $12,000.00 $0.00 0.00% BPP Rendition Forms $14,000.00 $14,000.00 $0.00 0.00% Annual Maintenance on Postage Meter $2,000.00 $2,000.00 $0.00 0.00% Mineral& Utility Notices(Wardlaw Postage) $10,000.00 $10,000.00 $0.00 0.00% "ids $9 9A t,.9 99 $0.00 0.00% General Correspondence(see list in budget doc) $110,400.00 $110,400.00 $0.00 0.00% Postage Box Rentals $2,800.00 $2,800.00 $0.00 0.00% 5380 Legal Notices&Advertising $10,500.00 $6,000.00 ($4,500.00) -42.86% 5380 Legal Notices&Advertising $10,500.00 $6,000.00 ($4,500.00) -42.86% 5390 Office Supplies $64,855.00 $59,700.00 ($5,155.00) -7.95% Paper-Copiers&Printers $15,120.00 $12,000.00 ($3,120.00) -20.63% Envelopes-Mailings from Office $10,260.00 $8,500.00 ($1,760.00) -17.15% -41 Envelopes-Return Envelopes $6,825.00 $5,800.00 ($1,025.00) -15.02% Misc-Tape/Erasers/Staplers/Pens/Pencils/File Folders/Etc. $8,500.00 $9,000.00 $500.00 5.88% Business Cards-New Hires $750.00 $1,000.00 $250.00 33.33% Stamps/ARB Signs/Door Signage $5,000.00 $5,000.00 $0.00 0.00% Comptroller Publications-Tax Code& Law Books $1,600.00 $1,600.00 $0.00 0.00% Certified Laser Forms $0.00 $0.00 $0.00 0.00% Xerox Printer Copies $16,800.00 $16,800.00 $0.00 0.00% 5400 Utilities& Maintenance $2,563,607.00 $2,233,038.00 ($330,569.00) -12.89% 5410 Office Equipment&Maintenance $17,700.00 $13,700.00 ($4,000.00) -22.60% Maintenence on Generators $10,000.00 $6,000.00 ($4,000.00) -40.00% Ice Maker Maintenance $2,000.00 $2,000.00 $0.00 0.00% Fire Protection Maintenance $2,700.00 $2,700.00 $0.00 0.00% Misc Equipment Repairs $3,000.00 $3,000.00 $0.00 0.00% 5420 Information Technology Maintenance $2,182,995.00 $1,844,178.00 ($338,817.00) -15.52% Hardware Infrastructure-Firewalls&Switches $27,500.00 $27,500.00 $0.00 0.00% Hardware Power-Battery Backup Units(UPS) $34,500.00 $34,500.00 $0.00 0.00% Hardware Infrastructure-Cabling and electrical $13,200.00 $13,200.00 $0.00 0.00% Hardware Backup-Backup&Storage Maintenance $36,000.00 $36,000.00 $0.00 0.00% Hardware Infrastructure-Server Hardware include Nutanix $4,000.00 $4,000.00 $0.00 0.00% Hardware Mobile-Field Device Maintenance $48,000.00 $48,000.00 $0.00 0.00% Hardware Desktop-Desktop&Laptop Replacements $93,100.00 $93,100.00 $0.00 0.00% Hardware Desktop-Monitor Replacements $46,700.00 $46,700.00 $0.00 0.00% Hardware Building-Video Surveillance $80,000.00 $80,000.00 $0.00 0.00% 4 DCAD Budget Planner 2025-2026 % CATEGORY 2025 Budget 2026 Budget Difference Change Hardware-14 NEW FTE'S X$11,000 $154,000.00 $0-99 ($154,000.00) -100.00% $6-% $9 99 $0.00 0.00% Services Cloud Services-AWS Storage $39,000.00 $39,000.00 $0.00 0.00% Services Cloud Services-AWS Compute $150,000.00 $150,000.00 $0.00 0.00% Services Scanning&OCR-Including DocuScan $42,100.00 $42,100.00 $0.00 0.00% Services Power-Generator Services&Repairs(From 5410) $36,000.00 $0--G0 ($36,000.00) -100.00% Services Programing PACS UpgFades $0:00 $0.00 $0.00 0.00% Sett.._..,. ''ar fis i-......__ PAGS eQ $0-.99 ($370,000.00) -100.00% Software-True Prodigy CAMA $649,330.00 $904,763.00 $255,433.00 39.34% Software-Pictometry Interface Maintenance $2,550.00 $2,550.00 $0.00 0.00% Software-Microsoft Enterprise Licensing Agreement $148,500.00 $148,500.00 $0.00 0.00% Software-Endpoint Protection-Antivirus Maint. $10,600.00 $10,600.00 $0.00 0.00% Software-Server Software Maint.-Hive $26,865.00 $26,865.00 $0.00 0.00% Software-HelpDesk Maintenance $13,750.00 $16,000.00 $2,250.00 16.36% Software-Google Services $29,000.00 $35,000.00 $6,000.00 20.69% Software-Cyber Security Upgrades(NEW 2025) $50,000.00 $60,000.00 $10,000.00 20.00% Software-Address Pro Certification $3,900.00 $3,900.00 $0.00 0.00% Software-QAS Maintenance $4,400.00 $4,400.00 $0.00 0.00% Software-GIS Maintenance $15,000.00 $15,000.00 $0.00 0.00% Software-New Accounting Software $55,000.00 $2,500.00 ($52,500.00) -95.45% 5430 Electricity,Water,Sewer&Solid Waste $85,407.00 $87,115.00 $1,708.00 2.00% 3911 Morse $58,317.00 $59,483.00 $1,166.00 2.00% 3901 Morse $27,090.00 $27,632.00 $542.00 2.00% E 5440 Telephone $113,580.00 $112,320.00 ($1,260.00) -1.11% Frontier-Voice PRI $10,440.00 $10,440.00 $0.00 0.00% Navitas-Phone $32,400.00 $31,440.00 ($960.00) -2.96% Charter/Spectrum-Internet $31,200.00 $31,200.00 $0.00 0.00% Frontier-Back-up Analog Lines,Faxes&Security Lines $3,120.00 $3,120.00 $0.00 0.00% AT&T-Language Interpreting Line $600.00 $800.00 $200.00 33.33% Verizon Wireless-Lines for Mobile Devices(iPads) $30,120.00 $30,120.00 $0.00 0.00% Misc.Telephone Expense $3,000.00 $3,400.00 $400.00 13.33% Vested Networks-ARB Lines $2,700.00 $1,800.00 ($900.00) -33.33% 5450 Building&Grounds Maintenance $163,925.00 $175,725.00 $11,800.00 7.20% Bldg Cleaning&Exterminating-Janitorial 2 Buildings $48,000.00 $48,000.00 $0.00 0.00% E Bldg Cleaning&Exterminating-Janitorial Supplies 2 Buildings $13,200.00 $15,000.00 $1,800.00 13.64% Bldg Cleaning&Exterminating-Mo. Exterminating Interior 2 Bldgs $3,000.00 $3,000.00 $0.00 0.00% Bldg Cleaning&Exterminating-Special Exterminating Interior 2 Bldgs $970.00 $970.00 $0.00 0.00% Bldg Cleaning&Exterminating-Termite Treatment 3901 $485.00 $485.00 $0.00 0.00% Bldg Maintenance-A/C&Heat-Monthly Maint 3911 $8,880.00 $8,880.00 $0.00 0.00% 5 DCAD Budget Planner 2025-2026 % CATEGORY 2025 Budget 2026 Budget Difference Change Bldg Maintenance-A/C&Heat-Monthly Maint 3901 $4,800.00 $4,800.00 $0.00 0.00% Bldg Maintenance-A/C&Heat-Summer Winter Change Over $2,000.00 $2,000.00 $0.00 0.00% Bldg Maintenance-A/C&Heat-Additional Service $8,000.00 $8,000.00 $0.00 0.00% Bldg Maintenance-A/C&Heat-Emergency HVAC Repairs $20,000.00 $30,000.00 $10,000.00 50.00% Bldg Maintenance-Building, Electrical &Plumbing Maint $12,000.00 $12,000.00 $0.00 0.00% E Bldg Maintenance-Alarm-Fire Alarm Annual Inspection $1,200.00 $1,200.00 $0.00 0.00% Bldg Maintenance-Alarm-Burglar Alarm Maint&Monitoring $2,600.00 $2,600.00 $0.00 0.00% Bldg Maintenance-Alarm-Fire Alarm Maint&Monitoring $4,800.00 $4,800.00 $0.00 0.00% Bldg Maintenance-Fire Extinguisher Maint $220.00 $220.00 $0.00 0.00% Bldg Maintenance-Lock Work $2,000.00 $2,000.00 $0.00 0.00% Bldg Maintenance-Total Various Building Repairs $5,000.00 $5,000.00 $0.00 0.00% Bldg Maintenance-Roof Repairs $7,500.00 $7,500.00 $0.00 0.00% Grounds& Parking Maint-Lawn 3911 $7,920.00 $7,920.00 $0.00 0.00% Grounds& Parking Maint-Lawn 3901 $5,400.00 $5,400.00 $0.00 0.00% Grounds& Parking Maint-Lawn (Trees Trimmed, Flowers) $3,500.00 $3,500.00 $0.00 0.00% Grounds& Parking Maint-Purchase of Flags $250.00 $250.00 $0.00 0.00% Grounds& Parking Maint-Striping Parking Lot $1,500.00 $1,500.00 $0.00 0.00% Grounds& Parking Maint-Fertilizer&Insecticide $700.00 $700.00 $0.00 0.00% 5500 Capital Outlay $334,850.00 $325,850.00 ($9,000.00) -2.69% 5510 Furniture&Equipment $84,850.00 $75,850.00 ($9,000.00) -10.61% Dept 100 Business Operations-Replacement Desk&Chairs $1,000.00 $1,000.00 $0.00 0.00% Dept 100 Business Operations-Misc(Scanners,Staplers,Etc.) $500.00 $500.00 $0.00 0.00% Dept 106 Training& Development-Replacement Desk&Chairs $1,300.00 $1,300.00 $0.00 0.00% E Dept 106 Training& Development-Misc(Scanners,Staplers,Etc.) $200.00 $200.00 $0.00 0.00% Dept 101 Administration-Replacement Desk&Chairs $2,500.00 $2,500.00 $0.00 0.00% Dept 101 Administration-Misc(Scanners,Staplers,Etc.) $2,000.00 $2,000.00 $0.00 0.00% Dept 102 Exemptions&Asst-Replacement Desk&Chairs $8,250.00 $8,250.00 $0.00 0.00% Dept 102 Exemptions&Asst-Misc(Scanners,Staplers,Etc.) $2,500.00 $2,500.00 $0.00 0.00% Dept 103 Mapping-Replacement Desk&Chairs $6,300.00 $6,300.00 $0.00 0.00% Dept 103 Mapping-Misc(Scanners,Staplers,Etc.) $2,000.00 $2,000.00 $0.00 0.00% Dept 104 Info&Tech-Replacement Desk&Chairs $5,300.00 $5,300.00 $0.00 0.00% Dept 104 Info&Tech-Misc(Scanners,Staplers,Etc.) $2,000.00 $2,000.00 $0.00 0.00% Dept 105 Overhead-Audio Video Equipment $5,000.00 $5,000.00 $0.00 0.00% Dept 105 Overhead-ARB Equipment $4,000.00 $4,000.00 $0.00 0.00% Dept 105 Overhead-Projectors/PCs $3,000.00 $3,000.00 $0.00 0.00% Dept 105 Overhead-Misc $2,000.00 $2,000.00 $0.00 0.00% Dept 201 Commercial-Replacement Desk&Chairs $5,000.00 $5,000.00 $0.00 0.00% Dept 201 Commercial-Misc(Scanners,Staplers,Etc.) $2,000.00 $2,000.00 $0.00 0.00% Dept 202 Appeals-Replacement Desk&Chairs $4,000.00 $4,000.00 $0.00 0.00% Dept 202 Appeals-Misc(Scanners,Staplers,Etc.) $2,000.00 $2,000.00 $0.00 0.00% E 6 DCAD Budget Planner 2025-2026 % CATEGORY 2025 Budget 2026 Budget Difference Change Dept 203 BPP-Replacement Desk&Chairs $4,000.00 $4,000.00 $0.00 0.00% Dept 203 BPP-Misc(Scanners,Staplers,Etc.) $2,000.00 $2,000.00 $0.00 0.00% Dept 204 Residential-Replacement Desk&Chairs $15,000.00 $6,000.00 ($9,000.00) -60.00% Dept 204 Residential-Misc(Scan ners,Sta piers,Etc.) $3,000.00 $3,000.00 $0.00 0.00% 5520 Building&Land Improvements $250,000.00 $250,000.00 $0.00 0.00% Building&Land Improvements-New Facility Exploration $250,000.00 $250,000.00 $0.00 0.00% 5600 Miscellaneous $455,099.00 $469,458.00 $14,359.00 3.16% 5610 Contingency $101,739.00 $119,108.00 $17,369.00 17.07% Contingency $101,739.00 $119,108.00 $17,369.00 17.07% 5620 Miscellaneous $73,360.00 $70,350.00 ($3,010.00) -4.10% Miscellaneous $2,500.00 $2,500.00 $0.00 0.00% Reimbursing Unemployment $7,500.00 $3,000.00 ($4,500.00) -60.00% Coffee,Cups, Plates, Kitchen Supplies&Misc. $7,000.00 $7,000.00 $0.00 0.00% New Hire Background Checks $1,200.00 $1,200.00 $0.00 0.00% Monthly Service Fee-Bank $1,800.00 $1,800.00 $0.00 0.00% Monthly Service Fee-Time Clock $10,260.00 $15,600.00 $5,340.00 52.05% $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 0.00% Employee Post Protest Gift Certificate $12,900.00 $12,500.00 ($400.00) -3.10% Employee Holiday Gift Certificates $19,350.00 $18,750.00 ($600.00) -3.10% Employee Thank You Luncheons $6,000.00 $3,600.00 ($2,400.00) -40.00% Employee Service Recognition $2,450.00 $2,000.00 ($450.00) -18.37% Entity Luncheons $2,400.00 $2,400.00 $0.00 0.00% 5630 Seasonal Labor $280,000.00 $280,000.00 $0.00 0.00% i Seasonal Labor(Temp) $260,000.00 $260,000.00 $0.00 0.00% Denton PD Officers-Protest Season $20,000.00 $20,000.00 $0.00 0.00% 5900 Debt Service $103,475.16 $112,151.16 $8,676.00 8.38% 5910 Facility Expansion Opportunities $0.00 $0.00 0.00% E Facility Expansion Opportunity 0.00% 5920 Equipment Payments $103,475.16 $112,151.16 $8,676.00 8.38% Copier Lease(Workroom&Customer Service) $22,620.00 $27,600.00 $4,980.00 22.02% Printer Lease $40,476.00 $44,172.00 $3,696.00 9.13% Postage Machine Lease $4,389.72 $4,389.72 $0.00 0.00% Folder/Inserter Lease $5,028.00 $5,028.00 $0.00 0.00% Quadient Lease(New for 2025)Appeals Letters Processing $30,961.44 $30,961.44 $0.00 0.00% TOTAL $23,821,641.62 $24,696,576.32 $874,934.70 3.67% Reserve Funds $1,561,127.54 $1,708,031.02 Balance $22,260,514.08 $22,988,545.30 $728,031.22 3.27% 7 DENTON CAD 2026 ESTIMATED BUDGET ALLOCATIONS Based on 2024 Certified Levy. Uses$1,708,031.02 from Reserves The 2026 proposed budget allocations are estimated amounts. 2024 Certified levies are used for calculation purposes. Please be aware that allocations will change for each entity based on the increases/decreases to their 2025 actual levies upon certification. 2024 % 2026 EST. TAX LEVY TOTAL BUDGET JURISDICTIONS Certified/$100,000 LEVIES ALLOCATIONS $ 22,988,545.30 SCHOOL DISTRICTS: SO1 ARGYLE ISD 65,674,321.88 2.0842% $479,137.74 S02 AUBREY ISD 39,352,904.49 1.2489% $287,105.54 S03 CARROLLTON-FB ISD 57,743,916.14 1.8326% $421,280.17 SO4 CELINA ISD 3,833,678.65 0.1217% $27,969.23 S05 DENTON ISD 378,411,405.76 12.0093% $2,760,762.23 S06 FRISCO ISD 194,933,962.10 6.1864% $1,422,172.57 S07 KRUM ISD 23,764,217.83 0.7542% $173,375.73 S08 LAKE DALLAS ISD 39,650,352.26 1.2583% $289,275.62 S09 LEWISVILLE ISD 638,403,213.58 20.2604% $4,657,574.94 S10 LITTLE ELM ISD 97,843,078.39 3.1052% $713,830.16 S11 NORTHWEST ISD 228,547,521.30 7.2532% $1,667,405.78 S 12 PILOT POINT ISD 12,948,005.21 0.4109% $94,464.29 S13 PONDER ISD 14,152,080.10 0.4491% $103,248.81 S14 SANGER ISD 25,375,386.78 0.8053% $185,130.28 S15 ERAISD 1,363.08 0.0000% $9.94 S16 SLIDELL ISD 667,895.55 0.0212% $4,872.74 S17 PROSPERISD 54,811,672.58 1.7395% $399,887.51 SCHOOL DISTRICTS TOTALS 1,876,114,975.68 59.5405% $13,687,503.28 GOI DENTON COUNTY 355,813,572.94 11.2921% $2,595,896.05 2024 % 2026 EST. TAX LEVY TOTAL BUDGET JURISDICTIONS Certified/$100,000 LEVIES ALLOCATIONS $ 22,988,545.30 CITIES: C26 TOWN OF ARGYLE 5,243,027.85 0.1664% $38,251.37 COl CITY OF AUBREY 5,417,579.06 0.1719% $39,524.83 C31 TOWN OF BARTONVILLE 1,230,886.43 0.0391% $8,980.13 CO2 CITY OF CARROLLTON 67,706,583.01 2.1487% $493,964.44 C49 CITY OF CELINA 7,844,726.08 0.2490% $57,232.48 CO3 CITY OF THE COLONY 51,299,340.21 1.6280% $374,262.72 C21 TOWN OF COPPELL 1,146,465.63 0.0364% $8,364.23 C27 TOWN OF COPPER CANYON 1,799,333.55 0.0571% $13,127.33 C04 CITY OF CORINTH 18,804,366.34 0.5968% $137,190.33 C20 CITY OF DALLAS 16,959,752.07 0.5382% $123,732.64 C05 CITY OF DENTON 121,511,703.72 3.8563% $886,508.49 C42 TOWN OF DISH 229,802.25 0.0073% $1,676.56 C30 TOWN OF DOUBLE OAK 1,303,943.09 0.0414% $9,513.13 C47 TOWN OF CORRAL CITY 29,938.96 0.0010% $218.42 C07 TOWN OF FLOWER MOUND 63,454,826.24 2.0138% $462,945.05 C36 CITY OF FORT WORTH 51,610,843.95 1.6379% $376,535.34 C32 CITY OF FRISCO 81,844,800.22 2.5974% $597,112.11 C39 CITY OF GRAPEVINE 306.38 0.0000% $2.24 C22 TOWN OF HACKBERRY 228,478.68 0.0073% $1,666.90 C38 CITY OF HASLET 3,218.15 0.0001% $23.48 C19 TOWN OF HICKORY CREEK 2,634,384.89 0.0836% $19,219.59 C08 CITY OF HIGHLAND VILLAGE 16,892,013.38 0.5361% $123,238.44 C09 CITY OF JUSTIN 6,546,518.74 0.2078% $47,761.20 C18 CITY OF KRUGERVILLE 1,475,331.88 0.0468% $10,763.52 C10 CITY OF KRUM 4,868,975.64 0.1545% $35,522.41 C11 CITY OF LAKE DALLAS 4,339,853.40 0.1377% $31,662.11 C25 CITY OF LAKEWOOD VILLAGE 723,384.86 0.0230% $5,277.57 C12 CITY OF LEWISVILLE 93,286,509.19 2.9605% $680,586.97 C13 TOWN OF LITTLE ELM 47,202,830.20 1.4980% $344,375.96 C45 CITY OF NEW FAIRVIEW 164,216.87 0.0052% $1,198.07 C33 TOWN OF NORTHLAKE 9,669,065.95 0.3069% $70,542.25 C24 CITY OF OAK POINT 5,031,372.81 0.1597% $36,707.20 C14 CITY OF PILOT POINT 4,795,191.43 0.1522% $34,984.10 C29 CITY OF PLANO 7,234,194.18 0.2296% $52,778.25 C15 TOWN OF PONDER 2,371,697.72 0.0753% $17,303.11 C48 CITY OF PROSPER 14,637,192.29 0.4645% $106,788.03 C51 TOWN OF PROVIDENCE VILLAGE 5,894,070.34 0.1871% $43,001.15 C17 CITY OF ROANOKE 11,798,191.28 0.3744% $86,075.63 C16 CITY OF SANGER 9,473,036.62 0.3006% $69,112.09 C34 TOWN OF SHADY SHORES 1,671,648.80 0.0531% $12,195.79 C37 CITY OF SOUTHLAKE 830,182.93 0.0263% $6,056.74 C28 CITY OF TROPHY CLUB 12,005,186.50 0.3810% $87,585.80 C44 CITY OF WESTLAKE 305,951.53 0.0097% $2,232.12 CITIES TOTALS 761,520,923.30 24.1677% $5,555,800.32 2024 % 2026 EST. TAX LEVY TOTAL BUDGET JURISDICTIONS Certified/$100,000 LEVIES ALLOCATIONS $ 22,988,545.30 SPECIAL DISTRICTS: DESD1 DENTON CO ESD#1 7,377,914.46 0.2341% $53,826.78 DESD2 DENTON CO ESD#2 12,814,983.62 0.4067% $93,493.81 ESD2 TROPHY CLUB PID#1 EM SER 568,048.43 0.0180% $4,144.29 W04 CLEARCREEK WATERSHED AUTH 450,938.62 0.0143% $3,289.90 L01 DEN CO LEVY IMPR DIST#1 1,687,558.55 0.0536% $12,311.86 MMD1 HIGHWAY 380 MUN MAN DIST 7,092,775.19 0.2251% $51,746.50 MMD3 NORTHLAKE MUN.MAN.DIST.#1 6,070,403.25 0.1927% $44,287.62 MMD4 NORTHLAKE MUN.MAN.DIST.#2 1,957,465.93 0.0621% $14,281.01 W03 TROPHY CLUB MUD#1 1,252,525.18 0.0398% $9,138.00 W13 DCFWSD#6 8,006,869.87 0.2541% $58,415.43 W17 ELM RIDGE WCID OF DENTON CO 23,919,233.76 0.7591% $174,506.68 W18 DCFWSD#8A 2,988,717.07 0.0949% $21,804.67 W19 DCFWSD#813 1,743,287.52 0.0553% $12,718.44 W20 DCFWSD#11A 5,358,396.37 0.1701% $39,093.06 W21 DCFWSD#7 8,613,982.86 0.2734% $62,844.72 W22 DENTON CO MUD#4 1,525,676.07 0.0484% $11,130.82 W23 DENTON CO MUD#5 1,496,953.25 0.0475% $10,921.27 W24 FRISCO WEST WCID 5,120,331.65 0.1625% $37,356.22 W25 DCFWSD#11B 3,995,994.92 0.1268% $29,153.43 W26 DCFWSD#4A 864,394.30 0.0274% $6,306.33 W27 OAK POINT WATER CONT.#1 787,016.75 0.0250% $5,741.81 W28 OAK POINT WATER CONT.#2 516,102.66 0.0164% $3,765.31 W29 OAK POINT WATER CONT.#3 675,267.96 0.0214% $4,926.53 W30 SMILEY RD WCID#1 2,298,696.98 0.0730% $16,770.52 W32 DCFWSD#11C 1,535,391.13 0.0487% $11,201.70 W33 NORTH FT WORTH WCID NO 1 282,236.20 0.0090% $2,059.10 W37 BROOKFIELD WCID 2,139,660.99 0.0679% $15,610.25 W38 ALPHA RANCH FWSD NO 1 1,299,063.62 0.0412% $9,477.53 W39 BELMONT FWSD NO 1 8,272,234.86 0.2625% $60,351.44 W41 THE LAKES FWSD 11,781,121.19 0.3739% $85,951.09 W42 CANYON FALLS WCID#2 3,748,775.12 0.1190% $27,349.80 W43 OAK POINT WATER CONT.#4 1,061,972.51 0.0337% $7,747.79 W44 CANYON FALLS MUD NO 1 1,788,452.20 0.0568% $13,047.95 W45 BELMONT FWSD NO 2 3,029,540.22 0.0961% $22,102.51 W47 DENTON CO MUD#6 7,233,175.96 0.2296% $52,770.82 W49 DENTON CO MUD#9 730,515.18 0.0232% $5,329.59 W54 DENTON CO MUD#10 0.00 0.0000% $0.00 W55 BIG SKY MUD 1,403,176.42 0.0445% $10,237.10 W57 DENTON CO MUD NO 8 1,661,426.09 0.0527% $12,121.21 W59 TRADITION MUD DENTON CO NO 2B 2,821,621.88 0.0895% $20,585.60 W63 CLEAR SKY MUD 181,139.48 0.0057% $1,321.53 W66 TALLEY RANCH WCID NO 1 22,139.91 0.0007% $161.53 W67 PRAIRIE OAKS MUD OF DENTON CO 405,457.40 0.0129% $2,958.08 W68 DENTON CO MUD NO 16 329,865.85 0.0105% $2,406.59 W69 LEGENDS RANCH MUD OF DENTON CO 64,099.87 0.0020% $467.65 W70 ROCKY TOP RANCH MUD OF DENTON CC 150,133.04 0.0048% $1,095.32 W74 HIGH POINTE RANCH MUD#1 304,851.89 0.0097% $2,224.10 W77 TRADITION MUD DENTON CO NO 2C 108,610.30 0.0034% $792.38 SPECIAL DISTRICTS TOTALS 157,538,196.53 4.9996% $1,149,345.67 GRAND TOTALS 3,150,987,668.45 100.0000% $22,988,545.30