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2017-034 DCAD 2018 Proposed BudgetDate: May 19, 2017 INFORMAL STAFF REPORT TO MAYOR AND CITY COUNCIL SUBJECT Denton Central Appraisal District 2018 Proposed Budget BACKGROUND: Report No. 2017- 034 The Finance Department has received the 2018 Denton Central Appraisal District (DCAD) Proposed Budget (attached) that includes a memo from Rudy Durham, Chief Appraiser. A summary of the proposed budget and public hearing notice for May 25, 2017 are also attached. The approval process for the appraisal district budget is to give notice to all taxing jurisdictions of the date of the hearing and vote by the appraisal district to approve their budget. Under State Law "If approved by the appraisal district board of directors at the public hearing, this proposed budget will take effect automatically unless disapproved by a majority of the governing bodies of the county, school districts, cities, and towns served by the appraisal district." DCAD has proposed a budget increase of $575,703 or 4.95% from the prior year. The proposed budget of $12,195,522 increases the use of fund balance to partially offset increases to the taxing jurisdictions which will pay an additional $535,810 or 5.0% from the prior year. Since the DCAD budget will take effect automatically, no action by City Council is necessary. Please let me know of any questions or any desire for disapproval of the DCAD budget by City Council. ATTACHMENT(S): Memorandum, Notice of Public Hearing, and proposed 2018 DCAD budget STAFF CONTACT: Chuck Springer, Director of Finance (940) 349-8260 Charles.Springer@cityofdenton.com Notice Of Public Hearing On Denton Central Appraisal District 2018 Budget The Denton Central Appraisal District will hold a public hearing on a proposed budget for the 2018 fiscal year. The public hearing will be held on May 25, 2017 at 3:00 P.M. at 3911 Morse Street, Denton, Texas. A summary of the appraisal district budget follows: The total amount of the proposed budget. $12,195,521.75 The total amount of increase over the current year's budget. $575,702.57 The number of employees compensated under the proposed budget. 75 The number of employees compensated under the current budget. 74 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. David Terre Secretary of the Board of Directors Denton Central Appraisal District 3911 Morse Street Denton, Texas 76208 (940) 349-3800 DENTON CENTRALAPPRAISALDISTRICT 3911 MORSE STREET, P O Box 2816 DENTON, TEXAS 76202-2816 MEMO Page 1 TO: Taxing Jurisdictions Served By Denton CAD and The Denton CAD Board of Directors FROM: Rudy Durham, Chief Appraiser DATE: April 27, 2017 SUBJECT: Proposed 2018 Budget The Chief Appraiser's proposed 2018 budget is hereby submitted. The proposed budget was completed in accordance with the requirements of Texas Property Tax Code Sec. 6.06. A public hearing will be held on the proposed budget at 3:00 PM, on May 25, 2017, in accordance with Code Sec. 6.06 and 6.062. The proposed budget totals $12,195,521.75. The District will be using $926,516.90 from fund balance towards the 2018 budget, so that the entities allocations will have a 5% increase from their 2017 allocations. Allocations may change if your levy changes. The proposed 2018 budget includes adding one new budgeted position. With new construction increasing in Denton County we feel it is very important to add one new appraiser so that we do not fall behind in putting additional value on the roll. It is important that the District maintain the same level of service to the entities and the taxpayers as we have in the past. NOTE: The 2018 budget allocations are estimated amounts. 2016 levies are used for calculation purposes. Please be aware that allocations will change depending on increase/decrease to 2017 levies. PHONE: (940) 349-3800 METRO: (972) 434-2602 FAX: (940) 349-3801 Denton Central Appraisal District 2018 Budget Revenues & Expenses SUMMARY OF 2017 REVENUES AND EXPENSES BUDGET AND COMPARISON TO THE 2018 REVENUES AND EXPENSES BUDGET CLASSIFICATION REVENUES: 2017 2018 ml lnr_Gr ni incur FUNDING FROM JURISDICTIONS $10,716,195.09 $11,252,004.84 DCAD DESIGNATED FUND $886,624.09 $926,516.90 INTEREST INCOME $12,000.00 $12,000.00 OTHER SERVICES $2,500.00 $2,500.00 MISCELLANOUS INCOME $2,500.00 $2,500.00 TOTALREVENUES EXPENSES: TOTAL BUDGETED EXPENSES TOTALBUDGET 2017 2018 YEAR YEAR ACCOUNTS 435,000 400,000 BUDGET $11,619,819.18 $12,195,521.75 COST PER PARCEL $26.71 $30.49 $11,619,819.18 $12,195,521.75 $11,619,819.18 $12,195,521.75 $11,619,819.18 $12,195,521.75 CHANGE PERCENTAGE -35,000 -8.05% $575,702.57 4.95% $3.78 14.14% Page 7 2018 BUDGET ALLOCATIONS WORKSHEET PAGE 4 % OF 2018 2016 TOTAL BUDGET JURISDICTIONS TAX LEVY LEVIES ALLOCATIONS SCHOOL DISTRICTS: Sol ARGYLE ISD 24,268,557.39 1.4050% $158,090.05 S02 AUBREY ISD 12,363,170.95 0.7157% $80,536.07 S03 CARROLLTON-FB ISD 48,142,581.32 2.7871% $313,610.03 SO4 CELINA ISD 391,045.31 0.0226% $2,547.34 S05 DENTON ISD 219,694,795.75 12.7189% $1,431,134.13 S06 FRISCO ISD 129,164,592.16 7.4778% $841,402.98 S07 KRUM ISD 10,194,531.49 0.5902% $66,409.14 S08 LAKE DALLAS ISD 26,220,441.64 1.5180% $170,805.00 S09 LEWISVILLE ISD 460,594,336.33 26.6655% $3,000,400.05 S10 LITTLE ELM ISD 49,086,035.96 2.8418% $319,755.87 Sl I NORTHWEST ISD 94,099,163.48 5.4477% $612,980.04 S12 PILOT POINT ISD 7,196,449.60 0.4166% $46,879.06 S13 PONDER ISD 8,972,869.46 0.5195% $58,451.00 S14 SANGER ISD 12,636,013.60 0.7315% $82,313.42 S15 ERA ISD 2,727.25 0.0002% $17.77 S16 SLIDELL ISD 467,606.19 0.0271% $3,046.08 S17 PROSPER ISD 5,221,828.70 0.3023% $34,016.00 SCHOOL DISTRICTS TOTALS 1,108,716,746.58 64.1876% $7,222,394.03 G01 DENTON COUNTY 197,577,331.97 11.4385% 51,287,056.72 2018 BUDGET ALLOCATIONS WORKSHEET PAGE % OF 2018 2016 TOTAL BUDGET JURISDICTIONS TAX LEVY LEVIES ALLOCATIONS CITIES: C'26 TOWN OF ARGYLE....... 2,184,044.35 0.1264% $14,227.28 Col CITY OF AUBREY....... 1,055,677.81 0.0611% $6,876.89 C31 TOWN OFBARTONVILLE.. 631,787.92 0.0366% $4,115.59 CO2 CITY OF CARROLLTON 38,888,307.21 2.2514% $253,325.91 C49 CITY OF CELINA ......... 5,549.59 0.0003% $36.15 CO3 CITY OF THE COLONY... 24,415,468.69 1.4135% $159,047.06 C21 TOWN OFCOPPELL 937,425.62 0.0543% $6,106.57 C27 TOWN OF COPPER CANYON 649,532.61 0.0376% $4,231.18 C04 CITY OF CORINTH...... 10,509,683.29 0.6084% $68,462.10 C47 CITY OF CORRAL CITY 8,217.69 0.0005% $53.53 C20 CITY OF DALLAS....... 10,208,152.45 0.5910% $66,497.87 C05 CITY OF DENTON....... 64,302,599.15 3.7227% $418,879.49 C42 CITY OF DISH......... 125,470.82 0.0073% $817.34 C30 TOWN OF DOUBLE OAK... 979,984.89 0.0567% $6,383.81 C07 TOWN OF FLOWER MOUND. 41,287,914.95 2.3903% $268,957.41 C36 CITY OF FORT WORTH....... 12,067,337.59 0.6986% $78,608.96 C32 CITY OF FRISCO........ 42,581,062.96 2.4652% $277,381.23 C39 CITY OF GRAPEVINE....... 194.98 0.0000% $1.27 C22 TOWN OF HACKBERRY.... 126,624.53 0.0073% $824.86 C38 CITY OF HASLET........ 4,990.76 0.0003% $32.51 C19 TOWN OF HICKORY CREEK.... 1,657,786.99 0.0960% $10,799.14 C08 CITY OF HIGHLAND VILLAGE...... 11,599,268.94 0.6715% $75,559.87 C09 CITY OF JUSTIN....... 1,822,922.09 0.1055% $11,874.86 C18 CITY OF KRUGERVILLE.. 502,066.92 0.0291% $3,270.56 C10 CITY OF KRUM......... 1,913,205.13 0.1108% $12,462.99 CIL CITY OF LAKE DALLAS.. 2,707,832.98 0.1568% $17,639.34 C25 CITY OF LAKEWOOD VILLAGE..... 265,021.25 0.0153% $1,726.40 Cl2 CITY OF LEWISVILLE... 36,618,908.05 2.1200% $238,542.61 C13 TOWN OF LITTLE ELM... 18,490,410.60 1.0705% $120,450.09 C33 TOWN OF NORTHLAKE.... 1,175,586.11 0.0681% $7,657.99 C24 CITY OF OAK POINT.... 1,946,255.35 0.1127% $12,678.28 C14 CITY OF PILOT POINT.. 1,443,726.62 0.0836% $9,404.71 C29 CITY OF PLANO.......... 5,093,232.89 0.2949% $33,178.30 C15 TOWN OF PONDER....... 733,805.87 0.0425% $4,780.15 C48 CITY OF PROSPER 1,166,654.94 0.0675% $7,599.81 C51 TOWN OF PROVIDENCE VILLAGE 3,552,928.11 0.2057% $23,144.46 C17 CITY OF ROANOKE...... 6,509,645.41 0.3769% $42,405.08 C16 CITY OF SANGER....... 3,625,622.99 0.2099% $23,618.01 C34 TOWN OF SHADY SHORES 842,603.44 0.0488% $5,488.88 C37 CITY OF SOUTHLAKE....... 582,976.96 0.0338% $3,797.62 C28 CITY OF TROPI IY CLUB.. 7,676,161.09 0.4444% $50,003.99 C44 CITY OF WESTLAKE 1,586.60 0.0001% $10.34 CITIES TOTALS 360,898,237.19 20.8937% 52,350,960.49 2018 BUDGET ALLOCATIONS WORKSHEET PAGE % OF 2018 2016 TOTAL BUDGET JURISDICTIONS TAX LEVY LEVIES ALLOCATIONS SPECIAL DISTRICTS: ESDI DENTON CO EMER SER DIST 2,092,063.56 0.1211% $13,628.10 F.SD2 TROPHY CLUB PID #1 EM SER 477,243.74 0.0276% $3,108.86 W04 CLEARCREEK WATERSHED AUTH 216,774.12 0.0125% $1,412.11 LOl DEN CO LEVY IMPR DIST #1 1,114,582.96 0.0645% $7,260.61 MMDI HIGHWAY 380 MUN MAN DIST 149,471.98 0.0087% $973.69 PID7 NORTHLAKE PID NO 1 294,685.73 0.0171% $1,919.64 W03 TROPHY CLUB MUD.41 1,319,065.78 0.0764% $8,592.65 W10 DCFWSD # 1 B 2,158,193.03 0.1249% $14,058.88 Wil DCFWSD#IC 538,538.70 0.0312% $3,508.14 W12 DCFWSD#iD 4,173,255.47 0.2416% $27,185.39 W13 DCFWSD #6 7,175,577.18 0.4154% $46,743.09 W15 DCFWSD #1 E 2,862,452.62 0.1657% $18,646.57 W17 DCFWSD#10 6,392,501.06 0.3701% $41,641.98 W18 DCFWSD#8A 1,157,362.05 0.0670% $7,539.28 W19 DCFWSD#8B 1,722,031.41 0.0997% $11,217.64 W20 DDCFWSD 11A 2,758,467.61 0.1597% $17,969.19 W21 DCFWSD#7 6,046,753.87 0.3501% $39,389.72 W22 DENTON CO MUD #4 1,463,971.32 0.0848% $9,536.59 W23 DENTON CO MUD #5 1,175,865.08 0.0681% $7,659.81 W24 DCFWSD #8C 3,498,565.77 0.2025% $22,790.33 W25 DCFWSD #11B 1,400,271.35 0.0811% $9,121.64 W26 DCFWSD 4-A 602,320.58 0.0349% $3,923.63 W27 OAK POINT WATER CONT. #1 273,909.45 0.0159% $1,784.30 W28 OAK POINT WATER CONT. #2 351,099.89 0.0203% $2,287.13 W29 OAK POINT WATER CONT. #3 11,182.81 0.0006% $72.84 W31 DCFWSD 1 F 5,020,457.39 0.2907% $32,704.22 W32 DENTON CO FWSD 11-C 452,406.22 0.0262% $2,947.06 W33 NORTH FT WORTH WCID NO 1 2,550.62 0.0001% $16.62 W34 DENTON CFWSD 1G 2,354,792.06 0.1363% $15,339.57 W36 DCFWSD 1H 979,386.93 0.0567% $6,379.91 W39 BELMONT FWSD NO 1 1,436,824.12 0.0832% $9,359.75 W42 CANYON FALLS WCID#2 332,536.62 0.0193% $2,166.21 W43 OAK POINT WATER CONT. #4 70,578.48 0.0041% $459.76 W44 CANYON FALLS MUD NO 1 36,134.41 0.0021% $235.39 W45 BELMONT FWSD NO 2 2,041.61 0.0001% $13.30 SPECIAL DISTRICTS TOTALS 60,113,915.58 3.4802% $391,593.60 GRAND TOTALS 1,727,306,231.32 100.0000% $11,252,004.84 2018 BUDGET 2017 2018 CHANGE ACCT ACCOUNT TITLE BUDGET BUDGET IN BUDGET 5100 PERSONNEL SERVICES 5110 SALARIES $5,584,221.08 $5,828,801.38 $244,580.30 5120 LONGEVITY PAY $129,915.00 $133,875.00 $3,960.00 5130 SOCIAL SECURITY (FICA) $469,729.15 $489,527.97 $19,798.82 5140 RETIREMENT (TCDRS) $846,954.26 $883,207.31 $36,253.05 5150 WORKERS' COMP INSURANCE $57,597.43 $60,226.27 $2,628.84 5160 GROUP HEALTH INSURANCE $990,614.67 $1,052,967.11 $62,352.44 TOTAL 5100 - PERSONNEL SERVICES $8,079,031.59 $8,448,605.05 $369,573.46 5200 EDUCATION & TRAINING 5210 MEMBERSHIPS, SUBSCRIPTIONS & DUES $34,767.30 $35,757.30 $990.00 5220 TRAINING - SCHOOLS, CONFERENCES, AND TRAVEL $110,159.50 $113,334.50 $3,175.00 TOTAL 5200 - EDUCATION & TRAINING $144,926.80 $149,091.80 $4,165.00 5300 SERVICES RECEIVED 5310 APPRAISAL REVIEW BOARD $129,375.00 $133,225.00 $3,850.00 5315 OIL, GAS, HEAVY INDUSTRIAL, AND $0.00 5320 UTILITY VALUATION $180,000.00 $180,000.00 $0.00 5325 LEGAL SERVICES $260,000.00 $260,000.00 $0.00 5330 AUDIT & PAYROLL PROCESSING $28,000.00 $30,750.00 $2,750.00 5340 DEEDS, SALES, AND VALUE INFORMATION $102,458.53 $107,107.60 $4,649.07 5345 AUTO EXPENSE REIMBURSEMENT $477,534.28 $488,402.08 $10,867.80 5350 GENERAL INSURANCE $38,907.39 $38,925.87 $18.48 5360 PRINTING SERVICE $112,331.82 $113,131.82 $800.00 5370 POSTAGE & FREIGHT $234,580.95 $245,325.95 $10,745.00 5380 LEGAL NOTICES & ADVERTISING $20,000.00 $20,000.00 $0.00 5390 OFFICE SUPPLIES $115,145.00 $118,795.00 $3,650.00 TOTAL 5300 - SERVICES RECEIVED $1,698,332.97 $1,735,663.32 $37,330.35 5400 UTILITIES & MAINTENANCE 5410 OFFICE EQUIPMENT MAINTENANCE $24,510.00 $25,723.00 $1,213.00 5420 INFORMATION SERVICES MAINTENANCE $705,029.00 $760,040.00 $55,011.00 5430 ELECTRICITY, WATER, SEWER, & SOLID WASTE $136,710.00 $136,710.00 $0.00 5440 TELEPHONE $128,056.44 $130,456.44 $2,400.00 5450 BUILDING & GROUNDS MAINTENANCE $167,425.00 $182,531.00 $15,106.00 TOTAL 5400 - UTILITIES & MAINTENANCE $1,161,730.44 $1,235,460.44 $73,730.00 5500 CAPITAL OUTLAY 5510 FURNITURE & EQUIPMENT $66,170.00 $72,560.00 $6,390.00 5520 BUILDING & LAND IMPROVEMENTS $30,000.00 $50,000.00 $20,000.00 TOTAL 5500 - CAPITAL OUTLAY $96,170.00 $122,560.00 $26,390.00 5600 MISCELLANEOUS 5610 CONTINGENCY $55,048.04 $58,099.10 $3,051.06 5620 MISCELLANEOUS $32,600.00 $33,045.00 $445.00 TOTAL 5600 - MISCELLANEOUS $87,648.04 $91,144.10 $3,496.06 5900 DEBT SERVICE 5920 EQUIPMENT PAYMENTS $351,979.34 $412,997.04 $61,017.70 TOTAL 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M A O M M M M cc O O O O W O O O O O N N N O N fD N M W O O N fD O N tD V N N D A r O O O O O O O O O O 0 0 0 0 0 A 00 O O O T tD O O O O O O O O O O N O O O O O O O O O O N A O J N N O+ O tD tD 0 0 O + N M M M M + M M M M M + � M� M M M M � M M M Q O j M M M W N M M V N V M O W O N V W M N M A+ M N + + N A+ W O O W O O W A M + W A A O M O A O N O O O W N 020 N W O N N O N W N W N O O O N N OD O N W O O J O O O W f0 W N O N O W tp W O m pD <N tD t0 G C U O. A N A C �l m V O W+ W A+ V C O N O m w N N N O O � N O V f0 V P A O N tD O O O A O O O O N A N O O O W O W tD O N. N O O O O O N N O O N N O N+ N N V O W N A V O N O N O N V O V Of V:14 N+ N A A O O O G O cc cc Ac AQ Ac O C Al O O O W N C O w w O m O o O o O O N N J O o 0 0 O O CD O f W O O C N �+ N! a t G tJ J+ J O O 2018 BUDGET 5100 - PERSONNEL SERVICES 2017 CLASSIFICATION BUDGET ACCT #5110 - SALARIES FULL-TIME SALARIES, SALARY ADJUSTMENTS & $5,828,801.38 PART-TIME SALARIES TOTAL ACCOUNT #5110 $5,828,801.38 ACCT #5120 - LONGEVITY PAY DCAD RECOGNIZES CONTINUED SERVICE WITH LONGEVITY PAY. TOTAL ACCOUNT #5120 $133,875.00 ACCT #5130 - SOCIAL SECURITY (FICA) SOCIAL SECURITY IS CALCULATED ON BOTH FULL AND PART-TIME SALARIES AND LONGEVITY. TOTAL ACCOUNT #5130 $489,527.97 ACCT #5140 - RETIREMENT (TCDRS) RETIREMENT IS APPLICABLE ONLY TO FULL-TIME EMPLOYEES. TOTAL ACCOUNT #5140 $883,207.31 ACCT #5150 - WORKERS' COMP INSURANCE THE DISTRICT PAYS WORKERS' COMPENSATION PREMIUMS ON ALL FULL AND PART-TIME EMPLOYEES. TOTAL ACCOUNT #5150 $60,226.27 ACCT #5160 - GROUP HEALTH INSURANCE GROUP HEALTH INSURANCE IS PROVIDED TO ALL FULL-TIME EMPLOYEES. TOTAL ACCOUNT #5160 $1,052,967.11 TOTAL 5100 - PERSONNEL SERVICES 2018 INCREASE OR BUDGET DECREASE $5,584,221.08 $5,828,801.38 $244,580.30 $129,915.00 $133,875.00 $3,960.00 $469,729.15 $489,527.97 $19,798.82 $846,954.26 $883,207.31 $36,253.05 $57,597.43 $60,226.27 $2,628.84 $990,614.67 $1,052,967.11 $62,352.44 $8,079,031.59 $8,448,605.05 $369,573.46 2018 BUDGET 5200 - EDUCATION & TRAINING 2017 2018 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT #5210 - MEMBERSHIPS, SUBSC & DUES THIS ACCOUNT IS CHARGED FOR ALL MEMBERSHIPS AND DUES, AND SUBSCRIPTIONS TO EDUCATIONAL MEDIA. TOTAL ACCOUNT #5210 $35,757.30 ACCT #5220 - TRAINING - SCHOOLS, CONFERENCES & TRAVEL THIS ACCOUNT IS CHARGED FOR ALL EDUCATIONAL RELATED TRAINING AND TRAVEL. TOTAL ACCOUNT #5220 $113,334.50 TOTAL 5200 - EDUCATION & TRAINING $34,767.30 $35,757.30 $990.00 $110,159.50 $113,334.50 $3,175.00 $144,926.80 $149,091.80 $4,165.00 2018 BUDGET 5300 - SERVICES RECEIVED 2017 2018 INCREASE OR CLASSIFICATION BUDGET BUDGET DECREASE ACCT #5310 - APPRAISAL REVIEW BOARD $129,375.00 $133,225.00 $3,850.00 THIS BUDGET ITEM IS CHARGED FOR PAYMENTS TO THE 19 MEMBER ARB PANEL FOR WORK PERFORMED DURING THE MANDATED EQUALIZATION PROCESS. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT #5310 $133,225.00 ACCT #5315 - OIL, GAS, HEAVY INDUSTRIAL, AND UTILITY VALUATION $180,000.00 $180,000.00 $0.00 THIS BUDGET ITEM IS FOR CONTRACTED SERVICES. IT IS A BID ITEM. THIS ACCOUNT IS APPLICABLE ONLY TO THE PERSONAL PROPERTY DEPARTMENT. TOTAL ACCOUNT #5315 $180,000.00 ACCT #5325 - LEGAL SERVICES $260,000.00 $260,000.00 $0.00 THIS BUDGET ITEM IS CHARGED FOR ALL LEGAL EXPENSES ASSOCIATED WITH DEFENDING VALUES. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT #5325 $260,000.00 ACCT #5330 - AUDIT & PAYROLL PROCESSING $28,000.00 $30,750.00 $2,750.00 THIS BUDGET ITEM IS FOR THE ANNUAL AUDIT AND FOR PAYROLL PROCESSING. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT #5330 $30,750.00 ACCT #5340 - DEED, SALES, AND VALUE INFORMATION $102,458.53 $107,107.60 $4,649.07 THIS BUDGET ITEM IS CHARGED FOR EXPENSES INCURRED TO OBTAIN OWNERSHIP, SALES AND VALUE INFORMATION. TOTAL ACCOUNT #5340 $107,107.60 ACCT #5345 - AUTO EXPENSE REIMBURSEMENT $477,534.28 $488,402.08 $10,867.80 THIS BUDGET ITEM IS TO COMPENSATE EMPLOYEES FOR THE USE OF THEIR PRIVATELY OWNED VEHICLES DURING THE PERFORMANCE OF THEIR JOB DUTIES. TOTAL ACCOUNT #5345 $488,402.08 2018 BUDGET 5300 - SERVICES RECEIVED (continued) 2017 2018 CLASSIFICATION BUDGET BUDGET ACCT #5350 - GENERAL INSURANCE ALL INSURANCE EXCEPT GROUP HEALTH AND WORKERS' COMPENSATION IS CHARGED TO THIS ACCOUNT. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT #5350 ACCT #5360 - PRINTING SERVICES THIS ACCOUNT IS CHARGED FOR ALL ITEMS THAT ARE PRINTED AND MAILED. ITEMS THAT ARE PRINTED AND CONSUMED WITHIN THE BUILDING ARE CHARGED TO OFFICE SUPPLIES. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT #5360 ACCT #5370 - POSTAGE AND FREIGHT THIS ITEM IS CHARGED FOR ALL ITEMS THAT ARE MAILED. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT #5370 ACCT #5380 - LEGAL NOTICES & ADVERTISING THIS ACCOUNT IS CHARGED FOR ADVERTISEMENTS IN NEWSPAPERS CONCERNING EXEMPTION MATTERS SUCH AS HOMESTEADS, OVER -65, DISABLED VETERANS, AND PRODUCTIVITY VALUATION MATTERS. OTHER ADVERTISEMENTS HAVE TO DO WITH APPRAISAL REVIEW NOTICES, MISCELLANEOUS, CLASSIFIED ADVERTISING, AND INVITATIONS TO BID. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT #5380 ACCT #5390 - OFFICE SUPPLIES THE OFFICE SUPPLY BUDGET IS COMPRISED OF EXPENSES INCURRED FOR TRADITIONAL OFFICE SUPPLY ITEMS. $38,925.87 13,131.82 $245,325.95 $38,907.39 $38,925.87 $112,331.82 $234,580.95 $20,000.00 $115,145.00 $113,131.82 $245,325.95 $20,000.00 $118,795.00 INCREASE OR DECREASE $18.48 $800.00 $10,745.00 $0.00 $3,650.00 TOTAL ACCOUNT #5390 $118,795.00 TOTAL 5300 - SERVICES RECEIVED $1,698,332.97 $1,735,663.32 $37,330.35 2018 BUDGET 5400 - UTILITIES AND MAINTENANCE 2017 2018 CLASSIFICATION BUDGET BUDGET ACCT #5410 - OFFICE EQUIPMENT MAINTENANCE MAINTENANCE OF ALL OFFICE EQUIPMENT EXCEPT THE PRIMARY COMPUTER, PERIPHERAL DEVICES, AND PERSONAL COMPUTERS IS CHARGED TO THIS ACCOUNT. TOTAL ACCOUNT #5410 $25,723.00 ACCT #5420 - INFORMATION SERVICES MAINTENANCE THIS ACCOUNT IS COMPRISED OF BOTH COMPUTER HARDWARE AND SOFTWARE MAINTENANCE. BOTH ITEMS ARE CHARGED TO THIS ACCOUNT SO THE TOTAL COST OF AUTOMATION MAINTENANCE WILL BE SHOWN IN ONE ACCOUNT. THIS ACCOUNT IS APPLICABLE TO THE INFORMATION SERVICES AND GIS DEPARTMENTS. TOTAL ACCOUNT #5420 $760,040.00 ACCT #5430 - ELECTRICITY, WATER, SEWER AND SOLID WASTE THIS BUDGET ITEM IS FOR THE DISTRICT'S UTILITIES. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT #5430 $136,710.00 ACCT#5440-TELEPHONE THIS BUDGET ITEM IS FOR THE DISTRICT'S TELEPHONE EXPENSE. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT #5440 $130,456.44 ACCT #5450 - BUILDING AND GROUNDS MAINTENANCE THIS BUDGET ITEM COMPRISES ALL BUILDING AND GROUNDS MAINTENANCE. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT #5450 $182,531.00 TOTAL 5400 - UTILITIES AND MAINTENANCE INCREASE OR DECREASE $24,510.00 $25,723.00 $1,213.00 $705,029.00 $760,040.00 $55,011.00 $136,710.00 $136,710.00 $0.00 $128,056.44 $130,456.44 $2,400.00 $167,425.00 $182,531.00 $15,106.00 $1,161,730.44 $1,235,460.44 $73,730.00 2018 BUDGET 5500 - CAPITAL OUTLAY CLASSIFICATION ACCT #5510 - FURNITURE AND EQUIPMENT AN ASSET SCHEDULE APPEARS AT THE BACK OF THE BUDGET. TOTAL ACCOUNT #5510 $72,560.00 ACCT #5520 - BUILDING AND LAND IMPROVEMENTS AN ASSET SCHEDULE APPEARS AT THE BACK OF THE BUDGET. TOTAL ACCOUNT #5520 2017 BUDGET 2018 INCREASE OR BUDGET DECREASE $66,170.00 $72,560.00 $6,390.00 $30,000.00 $50,000.00 $20,000.00 TOTAL 5500 - CAPITAL OUTLAY $96,170.00 $122,560.00 $26,390.00 2018 BUDGET 5600 - MISCELLANEOUS 2017 CLASSIFICATION BUDGET ACCT #5610 - CONTINGENCY THE FUNDS IN THIS BUDGET ITEM ARE APPROPRIATED FOR UNANTICIPATED EXPENDITURES. ALL ANTICIPATED EXPENDITURES ARE BUDGETED IN SPECIFIC ACCOUNTS. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT #5610 $58,099.10 ACCT #5620 - MISCELLANEOUS THIS ACCOUNT IS FOR ITEMS THAT WILL NOT FIT WELL IN ANOTHER CATEGORY. THIS ACCOUNT IS APPLICABLE ONLY TO THE OVERHEAD DEPARTMENT. TOTAL ACCOUNT #5620 $33,045.00 2018 INCREASE OR BUDGET DECREASE $55,048.04 $58,099.10 $3,051.06 $32,600.00 $33,045.00 $445.00 TOTAL 5600 - MISCELLANEOUS $87,648.04 $91,144.10 $3,496.06 2018 BUDGET CLASSIFICATION 5900 - DEBT SERVICE ACCT #5920 - EQUIPMENT PAYMENTS THIS ACCOUNT IS CHARGED FOR THE PAYMENTS ON THE APPRAISAL DISTRICT'S PRIMARY COMPUTER SYSTEM AND EQUIPMENT PAYMENTS. THIS ACCOUNT IS APPLICABLE ONLY TOTHE OVERHEAD DEPARTMENT. TOTAL ACCOUNT #5920 $412,997.04 TOTAL 5900 - DEBT SERVICE TOTAL BUDGET 2017 BUDGET $351,979.34 2018 INCREASE OR BUDGET DECREASE $412,997.04 $61,017.70 $351,979.34 $412,997.04 $61,017.70 $11,619,819.18 1 $12,195,521.75 $575,702.57 2018 CAPITAL EXPENSES DEPT #101 -ADMINISTRATION (1) MISCELLANEOUS QUANTITY X UNIT PRICE _ $2,000.00 1 $2,000.00 (2) REPLACEMENT SCANNER QUANTITY X UNIT PRICE _ $900.00 1 $900.00 ADMINISTRATION TOTAL = $2,900.00 DEPT #102 - CUSTOMER SERVICE (1) TELEPHONE HEADSETS QUANTITY X UNIT PRICE _ 2 $325.00 $650.00 (2) SCANNERS QUANTITY UNIT PRICE 2 X $900.00 = $1,800.00 (3) ELECTRIC STAPLERS QUANTITY UNIT PRICE 2 X $140.00 = $280.00 (4) CHAIRS QUANTITY UNIT PRICE 2 X $300.00 = $600.00 CUSTOMER SERVICE TOTAL = $3,330.00 DEPT #104 INFORMATION SERVICES PERSONAL COMPUTERS (1) PC'S, MONITORS, VIDEO CARDS = $5,500.00 (2) HARDWARE UPGRADES = $5,500.00 STORAGE AREA NETWORK (1) EXPANSION AND UPGRADES = $27,000.00 (COVERS PRIMARY AND DRC STORAGE) MISC EQUIPMENT = $5,000.00 INFORMATION SERVICES TOTAL = _ $43,000.00 DEPT #105 - OVERHEAD (1) MISCELLANEOUS QUANTITY UNIT PRICE 1 X $6,000.00 = $6,000.00 (2) PROJECTORS FOR ARB HEARING ROOMS QUANTITY X UNIT PRICE _ 2 $1,500.00 $ 3,000.00 (3) REMODEL PROJECTS AT 3901 AND 3911 MORSE STREET = $50,000.00 OVERHEAD TOTAL = $59,000.00 2018 CAPITAL EXPENSES DEPT #201 COMMERCIAL (1) ELECTRIC STAPLER QUANTITY UNIT PRICE _ $280.00 2 X $140.00 (2) MISCELLANEOUS QUANTITY UNIT PRICE _ $300.00 1 X $300.00 (3) REPLACEMENT CHAIRS QUANTITY UNIT PRICE 2 X $300.00 = $600.00 (4) DESKTOP SCANNERS QUANTITY X UNIT PRICE _ 4 $900.00 $3,600.00 COMMERCIAL TOTAL = $4,780.00 DEPT #202 - SALES AND RESEARCH (1) MISCELLANEOUS QUANTITY UNIT PRICE 1 X $2,000.00 = $2,000.00 (2) LATERAL FILE CABINET QUANTITY UNIT PRICE 1 X $800.00 = $800.00 SALES & RESEARCH TOTAL = $2,800.00 DEPT #203 - PERSONAL PROPERTY (1) MISCELLANEOUS QUANTITY X UNIT PRICE 1 $600.00 $600.00 (2) LASER SCANNER QUANTITY X UNIT PRICE 2 $900.00 $1,800.00 (3) FURNITURE QUANTITY X UNIT PRICE 2 $300.00 $600.00 PERSONAL PROPERTY TOTAL = $3,000.00 DEPT #204 - RESIDENTIAL (1) SCANNER QUANTITY X UNIT PRICE _ 2 $900.00 $ 1,800.00 (2) CHAIRS QUANTITY X UNIT PRICE _ 4 $300.00 $ 1,200.00 (3) MISCELLANEOUS QUANTITY X UNIT PRICE _ 1 $750.00 $ 750.00 RESIDENTIAL TOTAL = $3,750.00 APPRAISAL SUPPORT TOTAL: $458,176.37 #104 2018 SALARY SCHEDULE INFORMATION SERVICES INFORMATION SERVICES MANAGER $148,493.90 SR. SYSTEM ADMINISTRATOR 2018 DEPT. TITLE SALARIES $84,048.00 IS SUPPORT ANALYST #101 GIS/MAPPING COORDINATOR $67,818.24 ADMINISTRATIVE CHIEF APPRAISER $176,976.39 $46,436.60 DEPUTY CHIEF - APPRAISAL $151,850.34 CUSTOMER SERVICE SPECIALIST DEPUTY CHIEF - ADMINISTRATION $151,850.34 OFFICE MANAGER $76,076.24 FINANCE/HR ASSISTANT $61,548.43 MAINTENANCE EMPLOYEE $48,743.01 (OPEN - APPRAISER POSITION) $76,076.76 (OPEN -APPRAISER POSITION) $76,076.76 CUSTOMER SERVICE SPECIALIST $44,127.97 PART-TIME $33,512.54 ADMINISTRATIVE TOTAL: $896,838.78 #102 CUSTOMER SERVICE DIRECTOR OF CUSTOMER SERVICE $112,755.96 EXEMPTION SPECIALIST/TRAINER $63,251.64 CUSTOMER SERVICE SPECIALIST/TRAINER $50,494.95 CUSTOMER SERVICE SPECIALIST $44,127.97 CUSTOMER SERVICE SPECIALIST $44,127.97 CUSTOMER SERVICE SPECIALIST $44,127.97 CUSTOMER SERVICE SPECIALIST $44,127.97 CUSTOMER SERVICE SPECIALIST $44,127.97 PART TIME $11,033.97 APPRAISAL SUPPORT TOTAL: $458,176.37 #104 INFORMATION SERVICES INFORMATION SERVICES MANAGER $148,493.90 SR. SYSTEM ADMINISTRATOR $92,048.18 DATABASE ADMINISTRATOR $87,470.74 SYSTEM ADMINISTRATOR $84,048.00 IS SUPPORT ANALYST $71,136.74 GIS/MAPPING COORDINATOR $67,818.24 SR. GIS/MAPPING TECHNICIAN $48,743.67 MAPPING TECHNICIAN II $46,436.60 MAPPING TECHNICIAN 1 $44,127.97 CUSTOMER SERVICE SPECIALIST $17,821.45 #105 OVERHEAD #201 COMMERCIAL INFORMATION SERVICES TOTAL: SALARY ADJUSTMENTS AND REIMBURSEMENTS COMMERCIAL MANAGER COMMERCIAL SUPERVISOR COMMERCIAL SUPERVISOR COMMERCIAL APPRAISER COMMERCIAL APPRAISER COMMERCIAL APPRAISER COMMERCIAL APPRAISER LAND APPRAIER SR. COMM. APPRAISAL SUPPORT APPRAISAL SUPPORT PART TIME $708,145.49 $177,580.63 $112,755.96 $92,048.26 $92,048.26 $76,076.76 $76,076.76 $76,076.76 $76,076.76 $71,108.23 $48,743.67 $44,127.97 $8,513.59 COMMERCIAL TOTAL: $773,652.98 2018 SALARY SCHEDULE TOTAL SALARIES: 2018 DEPT. TITLE SALARIES #202 SALES/RESEARCH DEPARTMENT LEGISLATIVE SPECIALST $112,755.96 SALES & RESEARCH SUPERVISOR $92,048.47 ARB/SUPPLEMENT COORDINATOR $76,076.73 SALES & RESEARCH APPRAISER $76,076.73 RESEARCH ANALYST $76,076.73 APPRAISAL/ARB SUPPORT $48,743.67 PARTTIME $21,783.69 $503,561.98 #203 PERSONAL PROPERTY PERSONAL PROPERTY MANAGER $112,755.96 PERSONAL PROPERTY SUPERVISOR $92,048.26 PERSONAL PROPERTY APPRAISER $76,076.02 PERSONAL PROPERTY APPRAISER $76,076.02 PERSONAL PROPERTY APPRAISER $76,076.02 LEASING/APPRAISAL SUPPORT $48,744.07 SR. APPRAISAL SUPPORT $48,744.07 APPRAISAL SUPPORT $44,127.97 PARTTIME $35,901.56 PERSONAL PROPERTY TOTAL: $610,549.95 #204 RESIDENTIAL RESIDENTIAL MANAGER $112,755.96 RESIDENTIAL SUPERVISOR $87,471.00 RESIDENTIAL SUPERVISOR $87,471.00 SENIOR APPRAISER $74,020.08 SENIOR APPRAISER $74,020.08 SENIOR APPRAISER $74,020.08 RESIDENTIAL APPRAISER IV $71,108.23 RESIDENTIAL APPRAISER IV $71,108.23 RESIDENTIAL APPRAISER IV $71,108.23 RESIDENTIAL APPRAISER IV $71,108.23 RESIDENTIAL APPRAISER IV $71,108.23 RESIDENTIAL APPRAISER IV $71,108.23 RESIDENTIAL APPRAISER IV $71,108.23 RESIDENTIAL APPRAISER IV $71,108.23 RESIDENTIAL APPRAISER IV $71,108.23 RESIDENTIAL PROPERTY APPRAISER $65,838.66 RESIDENTIAL PROPERTY APPRAISER $65,838.66 RESIDENTIAL PROPERTY APPRAISER $61,548.43 SENIOR APPRAISAL SUPPORT $50,494.76 APPRAISAL SUPPORT $44,127.98 APPRAISAL SUPPORT $44,127.98 APPRAISAL SUPPORT $44,127.98 APPRAISAL SUPPORT $44,127.98 APPRAISAL SUPPORT $44,127.98 APPRAISAL SUPPORT $44,127.98 PART-TIME $42,074.48 RESIDENTIAL TOTAL: $1,700,295.14 TOTAL SALARIES: