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2025-052 DCAD 2026 Proposed Budget Outcome Date: June 6, 2025 Report No. 2025-052 INFORMAL STAFF REPORT TO MAYOR AND CITY COUNCIL SUBJECT: Denton Central Appraisal District 2026 Proposed Budget Outcome BACKGROUND: On May 08,2025,the Denton Central Appraisal District(DCAD)Board of Directors approved the 2026 Budget. At the public hearing, the provided attachment shows the 2026 DCAD Proposed Budget of $24,696,576.32, which is an increase of$874,934.69 from last year's budget of$23,821,641.63. During Executive Session, the 2026 Budget increased by $12,074.98, bringing the total to $24,708,651.30. If any entity wishes to disapprove the budget,they must do so within 30 days or by June 08, 2025. STAFF CONTACT: Vis Bouaphanthavong, Assistant Director of Finance Vis.Bouaphanthavong(acityofdenton.com REQUESTOR: Staff initiated. PARTICIPATING DEPARTMENTS: Finance Department STAFF TIME TO COMPLETE REPORT: .5 hour Agenda Item #7 2026 Budget Proposal Public Hearing Denton Central Appraisal District 2026 Budget Proposal Iwo3911 Morse St. ' Denton, TX 76208 /\ , Table of Contents EXECUTIVESUMMARY........................................................................................................................... 3 BUDGET COMPARISON (2025 BUDGET VS 2026 PROPOSED) ........................................................... 4 EXPENSES ............................................................................................................................................... 5 REVENUE................................................................................................................................................ 8 STRATEGICPLAN................................................................................................................................. 12 Denton CAD 2026 Budget ••• • Executive Summary The Denton Central Appraisal District's proposed budget for Fiscal Year 2026 reflects the district's commitment to responsible stewardship, operational excellence, and service to the taxpayers and taxing units of Denton County. This budget has been prepared to meet the growing demands of the county's growing population and property base, while maintaining high standards of appraisal accuracy, transparency, and customer service. Key operational areas, including technology modernization and workforce development, receive strategic investment in this year's proposal. Compared to the FY2025 adopted budget, the FY2026 proposed budget represents a moderate increase in total expenditures. This increase is primarily attributed to one- time costs associated with funding the mandatory Board of Directors election in 2026. Absent this election-related expense, the FY2026 budget would remain essentially flat year-over-year. Other contributing factors to the overall increase include strategic investments in staff training and development, appraisal software and other technology enhancements, and inflationary adjustments across some operating expenses. The FY2026 proposal ensures the district can fulfill its mission effectively while keeping taxpayer value at the forefront of every dollar spent. Denton CAD 2026 : ••- •p • Budget Comparison (2025 Budget vs 2026 Proposed) 2025 2026 $increase %increase Revenues Funding from Entities $22,055,514.09 $22,828,545.30 $773,031.21 3.50% DCAD Reserves $1,561,127.54 $1,708,031.02 Interest/Misc Income $205,000.00 $160,000.00 Total Revenues $23,821,641.63 $24,696,576.32 Budgeted Expenses $23,821,641.63 $24,696,576.32 Total Budget $23,821,641.63 $24,696,576.32 $874,934.69 3.67% FY2026 Budget Summary Statement The proposed Fiscal Year 2026 budget for the Denton Central Appraisal District totals $24,696,576.32, reflecting the resources necessary to support the district's growing operational and statutory responsibilities. To help mitigate the impact on participating taxing entities, the district will apply $1,708,031 .02 in reserve funds to buy down a portion of the total budget. This approach helps maintain stable funding contributions from member entities while preserving essential services and long-term sustainability. As a result, the net amount to be funded by taxing entities for FY2026 is $22,828,545.30, representing a 3.50% increase over the FY2025 adopted funding. This budget represents just 0.7% of all property tax revenue generated in Denton County, underscoring the district's cost-effective role in supporting the collection and distribution of billions in local tax revenue. Denton County Property Tax Revenue $3,500.000.000 $3,000.000,000 2019 $1,928,301,334 .................................................. $2,5M000,000 2020 $2,115,858,277 - - ---------------------------------- 2021 $2,505,225,894 ..................................................2022 $2,840,348,637 $2.oao.000.000 - ---------- ----------- 2023 $2,986,126,508 .............................................. 2024 $3,150,987,668 $1.500.000.000 2019 2020 2021 2022 2023 2024 Expenses 5100- Personnel Services Total: $16,818,502.40 +4.52% This category includes all employee-related expenses such as salaries, longevity pay, retirement contributions, health insurance, Social Security, and workers' compensation. It reflects the district's ongoing investment in recruiting, retaining, and developing a skilled and credentialed workforce. 5200- Education & Training Total: $295,530.00 +13.17% Supports ongoing professional development through training programs, certifications, seminars, and continuing education required for staff to maintain appraisal licenses and technical expertise. 5300-Services Received Total: $4,442,046.76 +10.72% Covers contracted services including legal, IT support, third-party appraisal tools, printing and mailing, and outside consulting. These services ensure efficient operations and compliance with statutory responsibilities. 5400- Utilities & Maintenance Total: $2,233,038.00 (12.89%) Includes expenses for electricity, water, building repairs, HVAC maintenance, janitorial services, and other facilities upkeep to maintain a professional and accessible office environment. 5500- Capital Outlay Total: $325,850.00 (2.69%) Funds the purchase of long-term assets such as computer systems, software, furniture, and equipment needed to support modernization and workplace productivity. 5600- Miscellaneous Total: $469,458.00 +3.16% Captures all other necessary operational expenses not included in other categories, including insurance, dues, subscriptions, bank fees, and administrative supplies. 5900- Debt Service Total: $112,151.16 +8.38% Primarily equipment payments. Denton CAD 2026 Budget •p • M DCAD Budget Planner CATEGORY 2025 Budget 2026 Budget Difference 25/26 5100 Personnel Services $16,091,494.70 $16,819,502.40 $727,007.70 5110 Salaries $11,224,450.00 $11,537,300.00 $312,850.00 5120 Longevity Pa $87,775.00 $102,175.00 $14,400.00 5130 Social Security(FICA) $921,214.92 $928,418.80 $7,203.88 5140 Retirement(TCDRS) $1,587,724.15 $1,718,032.11 $130,307.96 5150 Workers'Comp Insurance _ $82,330.63 $93,976.49 $11,645.86 S160 Group Health Insurance $2,188,000.00 $2,438,600.00 $250,600.00 5200 Education&Training $261,130.00 $29S,S30.00 $34,400.00 5210 Memberships&Dues $38,130.00 $42,530.00 $4,400.00 5220 Training-Schools,Conferences&Travel $223,000.00 $253,000.00 $30,000.00 53W Services Received $4,011,995.76 $4,442,046.76 $430,061.00 5310 Appraisal Review Board $495,630.00 $495,630.00 $0.00 5315 Oil,Gas,Heavy Industrial,and Utility Wardlaw $200,000.00 $215,920.00 $15,920.00 5325 Legal Services $650,000.00 $760,000.00 $110,000.00 5330 Audit&Pa roll Services $55,000.00 $53,900.00 ($1,100.00) 5340 Subscriptions&Contracts $1,076,122.00 $1,385,018.00 $308,896.00 5345 Auto Expense Reimbursment $765,293.50 $765,293.50 $0.00 5350 Auto General Insurance $55,785.26 $55 785.26 $0.00 5360 Printing Service $215,800.00 $221,800.00 $6,000.00 5370 Postage&Freight $423,000.00 $423,000.00 $0.00 5380 Legal Notices&Advertising $10,500.00 $6,000.00 ($4,500.00) 5390 Office Supplies $64,855.00 $59,700.00 ($S,1SS.00) 5400 Utilities r5 Maintenance $2,563,607.00 $2,233,038.00 ($330,569.00) 5410 Office Equipment&Maintenance $17,700.00 $13,700.00 ($4,000.00) 5420 Information Technology Maintenance $2,182,995.00 $1,844,178.00 $338,817.00) 5430 Electricity,Water,Sewer&Solid Waste $85,407.00 $87,115.00 $1,708.00 5440 Tele hone $113,580.00 $112,320.00 (51,260.00) 5450 Building&Grounds Maintenance $163,925.00 $175,725.00 $11,800.00 5500 Capital Outlay $334,850.00 $325,850.00 ($9,000.00) 5510 Furniture&Equipment $84,850.00 $75,850.00 59,000.00) 5520 Building&Land Improvements $250,000.00 $250,000.00 $0.00 5600 Miscellaneous $455,099.00 $469,458.00 $14,3S9.00 5610 Contingency $101,739.00 $119,108.00 $17,369.00 5620 Miscellaneous $73,360.00 $70,350.00 ($3,010.00) 5630 Seasonal Labor $280,000.00 $280,000.00 $0.00 5900 Debt Serviu $103,475.16 $112,151.16 $8,676.00 5910 Facility Expansion Opportunites 5920 E uI ment Payments $103 475.16 $112,151.16 $8 676.00 TOTAL $23,821,641.63 $24,696,576.32 $874,934.70 Reserve Funds $1,561,127.54 S1,708,031.02 Interest& Misc. Income $205,000.00 $160,000.00 Balance $22,05S,514.09 $22,828,545.30 $773,031.21 2026 DENTON CENTRAL APPRAISAL DISTRICT BUDGET ■ 5100 Personnel Services - $16,818,502.40 ■ 5200 Education & Training - $295,530.00 A 5300 Services Received - $4,442,046.76 A 5400 Utilities & Maintenance - $2,233,038.00 ■ 5500 Capital Outlay - $325,850.00 ■ 5600 Miscellaneous - $469,458.00 ■ 5900 Debt Service - $112,151.16 Revenue DENTON CAD 2026 ESTIMATED BUDGET ALLOCATIONS Based on 2024 Certified Levy, using $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 Cerrifieadl$100,000 LEVIES ALLOCATIONS S 22,988,545.30 SCHOOL DISTRICTS: Sol ARGYLE ISD 65,674,321.99 2.0942% $479,137.74 S02 AUBREY ISD 39,352,904.49 1.24890/a $287,105.54 S03 CARR01-LTON-FB ISD 57,743,916.14 1.83260/a $421,290.17 SO4 CELINA LSD 3,933,679.65 0.1217% $27,%9.23 SOS DENTON ISD 379,411,405-76 12.0093% S2,760,762.23 S06 FRISCO LSD 194,933,962 10 6.1864% SI,422,172.57 S07 KRUM ISD 23,764,217.83 0.7542% $173,375.73 S08 LAKE DALLAS LSD 39,650,352-26 1.2583% $299,275.62 S09 LEWISVILLE ISD 638,403,213.59 20.2604% S4,657,574.94 SI0 LITTLE ELM ISD 97,943,079-39 3.1052% $713,830.16 Sll NORTHWEST ISD 228,547,521.30 7.2532% S1,667,405.78 S12 PILOT POINT ISD 12,949,005 21 0.4109% $94,46429 S l3 PONDER ISD 14,l 52,080.10 0.4491% $103,248.81 S14 SANGER LSD 25,375,386.78 0.8053% $185,13028 SIS ERA ISD 1,363.08 0.0000% $9.94 SI6 SLIDELL ISD 667,995.55 0.0212% S4,872.74 SI7 PROSPER ISD 54.811,672-58 1-7395",.•o S399,887.51 SCHOOL DISTRICTS TOTALS 1,976,114,975.68 59.5405% S13,687,50328 Got DENTON COUNTY 355,813,572.94 11.2921% S2,595,896.05 2024 S o 2026 EST. TAX LEVY TOTAL BUDGET R-RISDICTIOKS CertifeedS100,000 LEVIES ALLOCATIONS S 22,988,545.30 CITIES: C26 TOWN OF ARGYLE 5,243,027.85 0.1664% $38,25137 Col CITY OF AUBREY 5,417,579.06 0.17190ti $39,524.93 C31 TOWN OF BARTONVILLE 1,230,986.43 0.0391% S8,980.13 CO2 CITY OF CARROLLTON 67,706,583.01 2.1497% $493,964.44 C49 CITY OF CELINA 7,844,726.08 0.2490% $57,232.48 CO3 CITY OF THE COLONY 51,299,34021 1.628D°/. $374,262.72 C21 TOWN OF COPPER 1,146,465-63 0.0364% S8,36413 C27 TOWN OF COPPER CANYON 1,799,333.55 0.0571% $13,12733 C04 CITY OFCORINTH 18,M9,366.34 0.5968% $137,19033 C20 CITY OF DALLAS 16,959,752.07 0.5382% $123,732.64 C05 CITY OF DENTON 121,511,703.72 3.9563% $896,508.49 C42 TOWN OF DISH 229,80225 0.0073% S1,67656 C30 TOWN OF DOUBLE OAK 1,303,943-09 0.0414% S9,513.13 C47 TOWN OF CORRAL CITY 29,939 96 0.0010/0 $218.42 CO7 TOWN OF FLOWER MOUND 63,454,82624 2.0138% S462,945.05 C36 CITY OF FORT WORTH 51,610,843.95 1.63790/9 $376,53534 C32 CITY OF FRISCO 81.844,80022 2.5974°/. $597,112.11 C39 CITY OF GRAPEVINE 306.38 0. NI% $214 C22 TOWN OF HACKBERRY 228,478.69 0.0073% S1,666.90 C38 CITY OF HASLET 3,21815 0.0001% $23.48 C19 TOWN OF HICKORY CREEK 2,634,394.89 0.0836% $19,21959 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 CIS CITY OF KRUGERVILL= 1,475,331-88 0.0468% S10,763.52 CIO CITY OF KRUM 4,868,975.64 0.1545% S35,522.41 CI I CITY OF LAKE DALLAS 4,339,853.40 0.1377% S31,662.11 C25 CITY OF LAKEWOOD VILLAGE 723,384.86 0.0230% S5,277.57 C12 CITY OF LEWISVIL E 93,296,509.19 2.9605% $680,596.97 C13 TOWN OF LTTTIE ELM 47,202,830.20 1.4980% $344,375.96 C45 CITY OF NEW FAIRVIEW 164,216.87 0.0052% S1,198.07 C33 TOWN OF NORTHIAKE 9,669,065.95 0.30690/e $70,54215 C24 CITY OF OAK POINT 5,031,372.81 0.1597% $36,70710 CM CITY OF PILOT POINT 4,795,191.43 0.1522% $34,994.10 C29 CITY OF PIANO 7,234,19k 18 012966/* $52,77815 C15 TOWN OF PONDER 2,371,697-72 0.0753% $17,303.11 C48 CITY OF PROSPER 14,637,192-29 0.4645% $106,799.03 C51 TOWN OF PROVIDENCE VILLAGE 5,9%,070.34 0.1871% $43,001.15 C17 CITY OF ROANOKE 11,798,191 28 0.3744% $96,075.63 C16 CITY OF SANGER 9,473,036.62 03006% $69,112.09 C34 TOWN OF SHADY SHORES 1,671,649.90 0.0531% $12,195.79 C37 CITY OF SOUTHLAKE 930,192.93 0.0263% S6,056.74 C29 CITY OF TROPHY CLUB 12,005,196.50 0.3910/9 $87,585.80 C44 CITY OF WESTLAKE 305,951.53 O.OD97% S2,232.12 CITIES TOTALS 761,520,923.30 24.1677% S5,555,800.32 Denton CAD 2026 Budget ••• • 2024 % 2026 EST. TAX LEVY TOTAL BUDGET HlRtsmcrms Cerafied+'$IINI,000 LEVIES ALLOCATIONS S 22,988,545.30 SPECIAL DISTRICTS DESDI DENTON CO ESD#1 7,377,914.46 0.2341% $53,826.78 DESD2 DENTON CO ESD#2 12,914,993.62 0.40676/a $93,493.81 ESD2 TROPHY CLUB PID#I EM SER 568,048.43 0.01800/0 S4,144.29 W04 CLEARCREEK WATERSHED AUiH 450,939.62 0.0143% S3,289.90 L01 DEN CO LEVY IMPR DIST#1 1,697,539.53 0.05361/10 $12,311.96 MMDI HIGHWAY 390 MUN MAN DIST 7,092,775.19 0.2251% $51,746.50 MMD3 NORTHLAKE MUN-MAN.DIST.#1 6,070,403.23 0.1927% $44,297.62 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% S9,138.00 W13 DCFRSD#6 8,006,869.87 0.2541% $58,415.43 WI7 ELM RIDGE WCID OF DENTON CO 23,919,233.76 0.7591% S174,506.68 W18 DCFWSD#8A 2,998,717.07 0.09496/o $21,804.67 W19 DCFWSD#8B 1,743,287.52 0.0553% $12,718.44 W20 DCFWSD#IIA 5,358,396-37 0.1701% $39,093.06 W21 DCFWSD#7 8,613,982.86 0.2734% $62,84C72 W22 DENTON CO MUD#4 1,525,676.07 0.0494% $11,130.82 w23 DENTON CO MUD 05 1,496,953.25 0.0475% $10,92117 W24 FRI_SCO WEST WCID 5,120,331.65 0.1625% $37,356.22 w25 DCFWSD#IIB 3,995,994.92 0.1268% $29,133.43 W26 DCFWSD#4A 864,394.30 0.0274% S6,306.33 V127 OAK POINT WATER CONT.#1 797,016.75 0.02WIo S5,741.81 W28 OAK POINT WATER CONT.#2 516,102.66 0.0164% S3,765.31 W29 OAK POINT WATER CONT.#3 675,267.96 0.0214% S4,926.53 W30 SMILEY RD WCID#I 2-N8,696.98 0.07300/a S16,77052 W32 DCFWSD#1 IC 1,535,391.13 0.0487% $11,201.70 W33 NORTH FT WORTH WCID NO 1 292,236.20 0.0090/0 S2,059.10 W37 BROOKFIELD WCID 2,139,660.99 0.06796/o S15,61025 W38 ALPHA RANCH FWSD NO 1 I,t99,063.62 0.0412% S9,47753 W39 BELMONT FWSD NO 1 8,272,234.86 0.2625% $60,351.44 W41 THE LAKES FWSD 11,781,121.19 0.3739/a $85,931.09 W42 CANYON FALLS WCID#2 3,749,775.12 0.1190/0 $27,349.80 W43 OAK POINT WATER CONT.#4 1,061,972 51 0.0337% S7,747.79 W44 CANYON FALLS MUD NO 1 1,799,45220 0.0568% $13,047.95 W45 BELMONT FWSD NO 2 3,029,540.22 0.0961% S22,102.51 W47 DENTON CO MUD#6 7,233,175.96 0.22966/a $52,770.92 W49 DENTON CO MUD#9 730,515.19 0.0232% S5,32959 W54 DENTON CO MUD#10 0.00 0.00000/0 $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% $12,12111 W59 TRADITION MUD DENTON CO NO 2B 2,821,621.89 0.0895% $20,585.60 W63 CLEAR SKY MUD 181,139.49 00057% S1,32153 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% S2,958.08 W69 DENTON CO MUD NO 16 329,965.85 0.0105% S2,406.59 W69 LEGENDS RANCH MUD OF DENTON CO 64,099 87 0.00200/6 $467.65 Denton CAD2026 Budget Proposal W70 ROCKY TOP RANCH MUD OF DENTON CC 150,133-04 0.0048% S1,095.32 W74 HIGH POINTE RANCH MUD#1 304,85189 0.0097% S2,224.10 W77 TRADITION MUD DENTON CO NO 2C 109,61030 0.0034% $79238 SPECIAL DISTRICTS TOTALS 157,53R.196.- 4.99%% S 1,149,145 67 GRAND TOTALS 3.150,987,66845 100.00W/0 S11.9ti1.545 30 Funding Allocation Methodology Funding for the Denton Central Appraisal District is allocated among participating taxing entities based on each entity's proportionate share of the total property tax levy as prescribed by the Texas Property Tax Code Section 6.06(d) This method ensures that the cost of operating the district is distributed equitably in accordance with the relative size and value of each entity's tax base. The formula is applied uniformly each year and is adjusted as each jurisdiction's share of the countywide levy changes. The allocation included in this budget packet is an estimate based on the most recently available tax levy data from the previous year. Final allocations may be subject to revision once certified levy figures for the current year are available. Denton CAD 2026 Budget •p • Strategic Plan The Denton Central Appraisal District's 2026-2030 Strategic Plan is designed to guide operations, resource allocation, and service delivery over the next five years. It aligns closely with the district's mission to provide accurate, fair, and transparent property valuations while supporting the needs of Denton County's growing population. This Executive Summary outlines five strategic goals that define the district's priorities through 2030: - Operational Excellence: Maintain appraisal accuracy and efficiency through streamlined internal practices. - Technology Modernization: Invest in digital tools, GIS systems, and cloud-based platforms to enhance service and security. - Workforce Growth & Development: Recruit, train, and retain a professional, certified appraisal staff with leadership succession planning. - Public Engagement & Transparency: Expand taxpayer outreach and improve public access to appraisal information. - Financial Stewardship: Align spending with strategic priorities while maintaining transparency and long-term sustainability. - Facility Planning: The district will pursue facility planning efforts, including land acquisition and construction initiatives, subject to the approval of taxing entities, to ensure future needs are met responsibly and sustainably. Each of these strategic goals is supported by measurable initiatives that will be tracked and reviewed regularly to ensure performance and alignment with the district's mission. Mission Statement The mission of the Denton Central Appraisal District is to provide fair, accurate, and equitable property valuations in accordance with the laws of the State of Texas, while delivering exceptional service, fostering public trust, and supporting the local taxing jurisdictions we serve. Vision Statement To be recognized as a leader among Texas appraisal districts in integrity, innovation, transparency, and service excellence. Core Values • Integrity • Accountability • Fairness • Innovation • Service • Stewardship Denton CAD 2026 : ••- •p • Strategic Goals and Key Initiatives 1. Operational Excellence • Conduct annual performance audits. • Streamline business processes and reduce redundancies. • Expand use of standardized best practices. 2. Technology Modernization • Co-develop enhancements to appraisal software and database systems. • Expand GIS capabilities for mapping and analysis. • Explore partnership opportunities with third-party vendors to expand online offerings. 3. Workforce Development • Increase training budgets and certification programs. • Additional staffing is necessary in under-resourced, key departments. • Launch formal leadership and succession planning. • Maintain competitive compensation to attract talent. 4. Public Engagement and Transparency • Publish clear taxpayer guides and how-to videos. • Conduct public outreach sessions in key areas. • Launch transparency dashboard on istrict website. 5. Financial Stewardship • Implement multi-year financial forecasting. • Monitor and report operational efficiency KPIs. • Align budget requests with strategic goals. b. Facility Planning Current Facilities Overview The Denton Central Appraisal District currently operates within approximately 37,500 square feet of office space. This facility supports appraisal operations, customer service, administrative functions, training, and public services. Strategic Need for Expansion Based on continued rapid population growth and property development trends in Denton County, as confirmed by current demographic studies, the district anticipates significant increases in staffing, technology infrastructure, and public service demand over the next five years. The current facility is currently inadequate to support operational needs, staff expansion, and service delivery expectations by the end of this strategic planning cycle. Denton CAD 2026 : ••- •p • Planning Objectives • Conduct a comprehensive facility needs assessment based on projected staffing and operational demands through 2035. • Identify land acquisition options suitable for a new administrative facility. • Develop preliminary construction plans including cost estimates and space utilization studies. • Engage with taxing entities for necessary approvals regarding land purchase and new construction. • Ensure any new facility maximizes taxpayer value through efficient design and sustainable practices. Timeline Goals (Tentative) 0 2026: Facility needs study and preliminary site evaluation 0 2027: Land acquisition planning and formal proposal submission 0 2028: Begin design and pre-construction planning 0 2029: Secure approvals, initiate construction 0 2030: Transition to expanded facilities (if authorized and funded) Commitment to Fiscal Responsibility The district will maintain a commitment to fiscal stewardship, transparency, and collaboration with taxing entities to ensure the best long-term outcomes for Denton County taxpayers throughout the planning and construction process. Strategic Timeline (2026-2030) • 2026: Launch appraisal system upgrades and staff development initiatives. • 2027: Complete software and other GIS integration and digital document management. • 2028: Conduct operational and public feedback review & Begin Facility Planning sessions. • 2029: Implement succession planning milestones. • 2030: Review and renew the 5-year Strategic Plan. Denton CAD 2026 : ••- •p • Denton CAD 2026 Budget Proposal