Annual Report

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2013 Comanche CAD Annual Report

 

Introduction

 

The Comanche Central Appraisal District (CCAD) is a political subdivision of the state formed by the Texas Legislature in 1979.  The operation of the Appraisal District is governed by the Constitution of the State of Texas, the Texas Property Tax Code, and the Rules of the Texas Comptroller’s Property Tax Assistance Division.

 

Mission

 

The mission of Comanche Central Appraisal District is to discover, list and appraise property as accurately, ethically and impartially as possible in order to estimate the market value of all property within the boundaries of the district for ad valorem tax purposes. The effective date for appraisal of real property is January 1st.  A Personal Property Owner can elect to have their business personal property appraised as of September 1st. The district must make sure that each taxpayer is given the same consideration, information and assistance as the next. This will be done by administering the laws under the property tax system and operating under the standards of:

  • The Property Tax Assistance Division of the Texas State Comptroller’s Office (PTAD),
  • The International Association of Assessing Officers (IAAO), and
  • The Uniform Standards of Professional Appraisal Practice (USPAP).

 

Governance

 

The appraisal district is governed by a Board of Directors whose primary responsibilities are to:

  • Establish the district’s office,
  • Adopt its operating budget,
  • Contract for necessary services,
  • Hire the Chief Appraiser,
  • Appoint the Appraisal Review Board (ARB)
  • Provide advice and consent to the Chief Appraiser concerning the appointment of an Agricultural Advisory Board,
  • Make general policies on the appraisal district’s operations, and
  • Biennially develop a written plan for the periodic reappraisal of all property within the district’s boundaries.

 

To be eligible to serve on the board of directors, a person must have resided within the boundaries of the county for at least two years prior to their appointment. Their terms are not staggered. There are no legal limits to the number of terms a board member can serve. The Chief Appraiser is the chief administrator of the appraisal district and is appointed by the board of directors. The chief appraiser must be licensed (or actively working toward licensing) as a Registered Professional Appraiser (RPA) through the Texas Department of Licensing and Regulation.

 

Members of the Appraisal Review Board are appointed by the Board of Directors. ARB members serve two year staggered terms, for maximum of 3 consecutive two year terms. Their responsibility is to settle value disputes.  Their decisions regarding value are binding to the chief appraiser for the tax years protested.

 

The Ag Advisory Board is appointed by the Board of Directors at the recommendation of the chief appraiser to aide them in determining typical practices, standards, lease rates and expenses for agricultural activities in the district. They serve at the will of the Board of Directors.

 

Taxing Jurisdictions

 

The Comanche Central Appraisal District is responsible for appraising 16,513 properties located within the 951 square miles of Comanche County. The following are the taxing jurisdictions with in the district:

  1. City of Comanche
  2. City of De Leon
  3. City of Gustine
  4. County Road
  5. Comanche County
  6. Hospital District
  7. Blanket ISD
  8. Comanche ISD
  9. De Leon ISD
  10. Dublin ISD
  11. Gorman ISD
  12. Gustine ISD
  13. Hamilton ISD
  14. Hico ISD
  15. Lingleville ISD
  16. May ISD
  17. Mullin ISD
  18. Priddy ISD
  19. Rising Star ISD
  20. Sidney ISD
  21. Zephyr ISD
  22. Trinity Water

 

 

Property Types Appraised

 

CCAD staff is responsible for appraising residential, commercial, land, and business personal property. CCAD contracts with Capitol Appraisal Group, Inc. to appraise 1,530 properties which includes oil and gas properties, utilities, pipelines, industrial property, and industrial personal property in the district.

The following is the summary of property types and their certified values:

Code

Property Type

Parcel Count

New Market Value

Market Value

A

Single Family Residences

4,287

$1,406,160

$173,363,341

B

Multi Family Residences

26

$0

$1,325,980

C

Vacant Lot

2,197

$0

$13,460,011

D1

Qualified Ag Land

7,804

$0

$1,269,928,750

D2

Non-Qualified Land

2,214

$564,740

$30,125,086

E

Farm & Ranch Improvements

2,928

$4,071,930

$175,809,093

F1

Commercial Real Property

618

$182,160

$40,487,401

F2

Industrial Real Property

46

$186,880

$9,371,190

G1

Oil & Gas

890

$0

$15,991,392

J2

Gas Distribution System

7

$0

$1,598,050

J3

Electric Company

66

$0

$26,621,880

J4

Telephone Company

39

$0

$4,081,890

J5

Railroad

14

$0

$1,265,512

J6

Pipeline Company

85

$0

$6,594,990

J7

Cable Television Company

4

$0

$9,270

L1

Commercial Personal Property

515

$0

$21,574,450

L2

Industrial Personal Property

117

$54,000

$39,768,620

M1

Tangible Personal Mobile Home

256

$253,890

$3,819,870

S

Special Inventory

13

$0

$4,031,850

X

Total Exempt Property

837

$464,460

$58,870,857

 

 

 

Land Type Description

Total Acres

Market Value

Ag Value

Dryland Crop

74,288.660

$164,018,039

$7,237,199

Improved Pasture

111,266.779

$262,531,106

$11,205,628

Irrigated Crop

9,940.576

$29,999,150

$2,471,350

Native Pasture

364,197.833

$778,685,184

$32,166,125

Orchards

11,498.536

$34,695,270

$2,309,000

Totals

571,192.384

$1,269,928,749

$55,389,302

Property Discovery

The district seeks to discover all newly constructed or added property each year through examination of:

  • City building permits
  • Field inspections
  • Filed Material/Mechanic’s Liens
  • Sewer permits
  • Mobile home reports
  • Electric permits
  • Newspapers
  • Legal notices
  • Sales information
  • Prior year records
  • Aerial maps
  • Railroad Commission Reports (oil/gas)
  • Realtor and Appraisers

 

Exemption Data

Property owners may qualify for a variety of exemptions as provided by the Texas Constitution. Some of the most commonly occurring exemptions are described below. Other less commonly occurring exemptions are available and described in the Texas Property Tax Code, Chapter 11.

 

Residential Homestead

The following chart represents the total exemption amounts available to homeowners who qualify for this exemption on a home site with a maximum of 20 acres:

 

STATE MANDATED HOMESTEAD

 

OPTIONAL

Regular

Over-65

Disability

Regular %

Over 65

Disability

Comanche County  Road & Bridge

$3,000

None

None

None

None

None

City of De Leon

None

None

None

None

$6,000

None

ALL Schools

$15,000

$10,000

$10,000

None

None

None

For school tax purposes, the over 65, disability, and surviving spouse homestead exemptions create a tax ceiling prohibiting increased taxes on the homestead. (Any changes to or new areas added to the home site will cause the ceiling to be readjusted in the subsequent tax year.)

 

All homeowners who qualify for the residential homestead exemption are subject to the placement of homestead cap on their qualifying property which prohibits the increase of taxable value on the homestead property to ten percent per year. However, the market value may still be reflective of the local real estate market.

Disabled Veterans

 

In addition to the residential homestead exemption allowable to disabled veterans with a 100% service connected disability, disabled veterans are allowed a general exemption on any property they own based upon the percentage rating as determined by the Department of Veterans Affairs. Current exemptions amounts, based upon these ratings, are:

 

Disability Percentage

   

Exemption Amount

 

10-29%

$5,000

30-49%

$7,500

50-69%

$10,000

70-100%

$12,000

CLICK HERE FOR THE 2012 CCAD ANNUAL REPORT