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2020 Upshur CAD Annual ReportIntroductionThe Upshur County Appraisal District (UCAD) is a political subdivision of the stateformed by the Texas Legislature in 1979. The operation of the Appraisal District isgoverned 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.MissionThe mission of Upshur County Appraisal District is to discover, list and appraiseproperty as accurately, ethically, and impartially as possible in order to estimate themarket value of all property within the boundaries of the district for ad valorem taxpurposes. The effective date for appraisal of real property is January 1st. A Personalproperty owner can elect to have their business personal property appraised as ofSeptember 1st. The district must make sure that each taxpayer is given the sameconsideration, information and assistance as the next. This will be done byadministering the laws under the property tax system and operating under thestandards 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).Administration ReportThe financial records of Upshur CAD reflect a focus on producing highest qualityservices and records while also maintaining a conservative budget. The District isalways mindful of the dollars spent on creating and maintaining the appraisal roll.The District’s annual finances can be reviewed and monitored in two differentpublications – the adopted budget and the audited financial statements. The firstpublication shows what is planned and the second shows what actually happened.The financial statement audit report and a budget history are made available on theDistrict’s website at www.upshur-cad.org.In addition, quarterly, the agenda packet for the board of directors meetings includesmonthly financial reports and quarterly investment reports.The board of directors considers and adopts an annual budget by September 15 th ofeach year. The budget may not be adopted until written notice is given to the taxingentities and the board has conducted a public hearing on the proposed budget.The chief appraiser prepares the budget and presents it to the board, taxing entitiesand other interested parties as a preliminary budget at a budget workshop.Additional budget workshops can be held until the proposed budget is ready fordelivery to the taxing entities and the board of directors, not later than June 15. The

proposed budget requires the District administration to review the goals, objectives,and programs to be accomplished. This review aids in determining forecastedoperating and maintenance expenditures by category. It includes personnelbreakdown with staffing levels and salary ranges.Financial StatementsEach quarter the board of directors reviews and approves monthly financial reportsand investment reports as required by the Public Funds Investment Act (PFIA).As required, the financial statements are audited annually by a firm of independentcertified public accountants (CPA) in accordance with generally accepted auditingstandards. The Board receives the financial audit from the firm in an open meeting.The auditor presents the findings and provides recommendations in relation to thefinancial operations.The District had to replace the server and create and begin upkeep on a statemandated Truth in Taxation website.Budget AnalysisAdopted BudgetIncrease (Decrease)% Increase (Decrease)Payroll IncreasesBudgeted PersonnelEntity Refunds2018Fiscal Year20192020 852,316 9,0881%1%11 888,721 36,4054%1%11 894,910 6,190.7%0%110%4.28%.53% 513,397 538,438 545,567 181,808 10,900 122,525 15,400 8,286 184,200 14,200 127,836 15,400 8,647 190,259 10,900 123,814 15,655 8,705Expenditures:PersonnelOperations:Contractual ServicesMaterials and SuppliesOperating ExpensesCapitalReserves

Entity Funding ofDistrictCountyCitiesSchoolsSpecial Districts201820192020 242,216 73,822 504,971 31,306 247,901 74,831 533,866 32,122 255,507 74,340 559,034 32,3592020 Funding by EntityCountyCitiesSchoolsSpecial Districts

Organizational StructureUpshur County Appraisal District -Organizational ChartUpshur County Property OwnersTaxing EntitiesBoard of DirectorsChief AppraiserAppraisersMapperRecords TechsCustomer ServiceBoard of DirectorsHuey Mitchell, ChairLuanna Howell, SecretaryBrandon Dodd, Board Member (through October 13, 2020)David W. Fonteno, Board Member (Effective December 8, 2020)Richard Gage, Board MemberJay Miller, Board MemberMike Spencer, Board Member

GovernanceThe appraisal district is governed by a Board of Directors whose primaryresponsibilities 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 theappointment 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 propertywithin the district’s boundaries.To be eligible to serve on the board of directors, a person must have resided withinthe boundaries of the county for at least two years prior to their appointment. Theirterms are not staggered. There are no legal limits to the number of terms a boardmember can serve. The Chief Appraiser is the chief administrator of the appraisaldistrict and is appointed by the board of directors. The chief appraiser must belicensed (or actively working toward licensing) as a Registered ProfessionalAppraiser (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 staggered terms of two years, with no legal limits on the numberof terms they can serve. Their responsibility is to settle value disputes. Theirdecisions regarding value are binding to the chief appraiser for the tax yearsprotested.The Ag Advisory Board is appointed by the Board of Directors at the recommendationof the chief appraiser to aide them in determining typical practices, standards, leaserates and expenses for agricultural activities in the district. They serve at the will ofthe Board of Directors.

Taxing JurisdictionsThe Upshur County Appraisal District is responsible for appraising 64,755 propertieslocated within the 593 square miles of Upshur County. The following are the taxingjurisdictions within the district:Upshur CountyCity of GilmerCity of Ore City**City of Gladewater**City of Big SandyCity of East Mountain**City of Clarksville City**City of Warren City**Big Sandy ISD**Gilmer ISD**Ore City ISD**Union Hill ISD**Harmony ISD**New Diana ISD**Pittsburg ISD**Union Grove ISDGladewater ISD**Kilgore Junior College**Emergency Services District #1** These entities overlap into adjoining counties BUT only the portion in UpshurCounty is appraised by Upshur County Appraisal District.

Property Types AppraisedUCAD staff is responsible for appraising 43,317 residential, commercial, land andbusiness personal property accounts. UCAD contracts with Capitol Appraisal Group,Inc. to appraise 27,756 accounts which includes oil and gas properties, utilities,pipelines, and industrial personal property in the district.The following is the summary of property types and their certified values:ParcelNew MarketCode Property TypeMarket ValueCountValueASingle Family Residences11,00118,577,7501,035,026,321BMulti Family Residences1481,606,52029,319,866CVacant Lot2,31152018,644,448D1Qualified Open Space Land8,4910722,086,335Imps on Qualified Open SpaceD21,6987,625,35036,411,866LandENon-Qualified Land10,14222,549,790784,931,895F1Commercial Real Property9903,449,990148,259,904F2Industrial Real Property95025,302,377G1Oil & Gas26,8700108,573,872J1Water Systems100396,420J2Gas Distribution System2401,755,030J3Electric Company64059,756,290J4Telephone ine Company294028,309,070J7Cable Television Company50880,640J8Other type of Utility109,330J9Railroad Rolling Stock106,187,760L1Commercial Personal Property1,259052,935,560L2Industrial Personal Property287081,688,140M1Tangible Personal Mobile Home1,4043,033,52032,373,621OResidential Inventory830662,730SSpecial Inventory3102,028,950XTotal Exempt ,564,239,359

2020Land Type DescriptionTotal AcresDryland CropImproved PastureNative arket 8013,120,470722,009,965Ag 7044,226,683Property DiscoveryThe district seeks to discover all newly constructed or added property each yearthrough examination of: City building permits Field inspections Filed Material/Mechanic’s Liens Deed records Sewer permits Mobile home reports Electric permits Newspapers Legal notices Sales information Prior year records Aerial photography Railroad Commission Reports (oil/gas) Renditions Assumed Names Vehicle registrations Realtors and AppraisersExemption DataProperty owners may qualify for a variety of exemptions as provided by the TexasConstitution. Some of the most commonly occurring exemptions are described below.Other less commonly occurring exemptions are available and described in the TexasProperty Tax Code, Chapter 11.The following chart represents the total exemption amounts available tohomeowners who qualify for this exemption on a home site with a maximumof 20 acres:

S.SPOUSEDV4 70-100%HS55 & OA65DP w/SSDV1 10-29%DV2 30-49%DV3 50-69%OR O65FREEZEUPSHUR COUNTY23020%10003000500075001000012000YBIG SANDY ISDS01250001300010000500075001000012000YGILM ER ISDS02250001750010000500075001000012000YORE SITY ISDS03250001000010000500075001000012000YUNION HILL ISDS04250001000010000500075001000012000YHARM ONY ISDS05250001000010000500075001000012000YNEW DIANA ISDS06250001000010000500075001000012000YPITTSBURG ISDS07250001000010000500075001000012000YUNION GROVE ISDS08250001000010000500075001000012000YGLADEWATER ISDS09250001000010000500075001000012000YCITY OF GILM ERC11054600500075001000012000CITY OF BIG SANDYC39030000500075001000012000CITY OF ORE CITYC20050000500075001000012000CITY OF EAST M OUNTAINC48030003000500075001000012000CITY OF GLADEWATERC36060000500075001000012000CITY OF CLARKSVILLE CITYCCV20%00500075001000012000CITY OF WARREN CITYCWC20%60000500075001000012000ESD # 1FD # 000012000KILGORE JCYFor school tax purposes, the over 65, disability, and surviving spouse homesteadexemptions create a tax ceiling prohibiting increased taxes on the homestead. (Anychanges to or new areas added to the home site will cause the ceiling to bereadjusted in the subsequent tax year.)All homeowners who qualify for the residential homestead exemption are subject tothe placement of homestead cap on their qualifying property which prohibits theincrease of taxable value on the homestead property to ten percent per year.However, the market value will be reflective of the local real estate market.Disabled VeteransIn addition to the residential homestead exemption allowable to disabledveterans with a 100% service-connected disability, disabled veterans areallowed a general exemption on any property they own based upon thepercentage rating as determined by the Department of Veterans Affairs.Current exemption amounts, based upon these ratings, xemptionAmount 5,000 7,500 10,000 12,000