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2017 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 1 *- A Personalproperty owner can elect to have their business personal property appraised as ofSeptember 1 . 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 (lAAO), 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, each agenda packet for the board of directors meetings includes monthlyfinancial reports and quarterly investment reports.The board of directors considers and adopts an annual budget by September 15* 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. Theproposed 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.Pictometry did a fly-over and we replaced inside and outside units for one ACsystem. We also had to replace two condenser motors for other units and pay forjanitorial service that affected our 2017 budget. We installed a new telephonesystem, replacing the original system put in place in 1997. This change took care oftwo new laws directing that we have ARB hearings by phone and that we be able todial 911 without pushing a button to access an outside line. We also had to replacethe 20 year old refrigerator.Budget AnalysisFiscal Year20152016Adopted Budget 808,565 833,248Increase (Decrease) 17,811 24,683% Increase(Decrease)2017 843,228 nel111111Entity refunds3%1.99%
Expenditures:Personnel 480,868 498,600 500,295 168,870 172,200 167,368Materials and supplies 12,800 12,400 12,400Operating expenses 125,150 128,927 139,569Capital 13,000 13,000 15,400Reserves 7,877 8,121 8,196County 228,093 234,453 235,235Cities 68,478 70,798 73,125Schools 495,577 510,345 503,428Special Districts 16,416 17,652 31,440OperationsContractual servicesEntity Funding of District: County
Organizational StructureUpshur County Appraisal District -Organizational ChartUpshur County Property OwnersTaxing EntitiesChief AppraiserAppraisers HMapperRecords TechsHBoard of DirectorsHuey Mitchell, ChairLuanna Howell, SecretaryRichard Stolle, Board MemberJared Maddox, Board MemberConrad Coppedge, Board MemberBrandon Dodd, Board MemberCustomer Service
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 the appointmentof 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 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 twoyear terms. Their responsibility is to settle value disputes. Their decisions regardingvalue are binding to the chief appraiser for the tax years protested.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 68,320 propertieslocated within the 593 square miles of Upshur County. The following are the taxingjurisdictions with in the district:1.2.3.4.5.6.7.Upshur CountyCity of GilmerCity of Ore CityCity of Gladewater**City of Big SandyCity of East Mountain**City of Clarksville City**
8. City of Warren City**9. Emergency Services District #110. Kilgore Junior College**11. Big Sandy ISD**12. Gilmer ISD**13. Ore City ISD**14. Union Hill ISD**15. Harmony ISD**16. New Diana ISD**17. Pittsburg ISD**18. Union Grove ISD19. Gladewater ISD**** 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 35,946 residential, commercial, land andbusiness personal property accounts. UCAD contracts with Capitol Appraisal Group,Inc. to appraise 32,374 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:CodeProperty TypeParcel CountNew MarketValueMarket ValueASingle Family Residences10521BMulti Family Residences135CVacant Lot2280DlQualified Open Space Land8397D2Imps on Qualified Open Space Land2,031487,84821,238,755ENon-Qualified Land9,73420,978,620720,551,523FlCommercial Real Property10106,404,580143,113,588F2Industrial Real Property8918,08025,266,622GlOil & Gas31,541JlJ2Water SystemsGas Distribution System918265,7501,476,370J3Electric Company5534,272,790J4Telephone d2327,368,360J6Pipeline Company31,327,560J7J8J9Cable Television CompanyOther Type of UtilityRailroad Rolling Stock292521518,74092,6205,822,274
LICommercial Personal Property1412L2Industrial Personal Property348Ml0Tangible Personal Mobile HomeResidential Inventory131484SSpecial Inventory25XTotal Exempt 3,345,473,5712,565,9502017Land Type DescriptionDryland CropImproved PastureNative PastureTimberOrchardsWildlifeTotalsTotal AcresM a r k e t ValueA g ty 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 Appraisers
Exemption 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%HS56&OA65DPw/SSDVIB-29%DV2 30-49%DV3 50-69%OR 065FREEZEUPSHUR COUNTY23020%10003000500076O0BOOO12000YBIG SANDY ISD8012500013000BOOO60007500BOOO12000YGILM ER ISD8022600017500BOOO50007500BOOO12000YORESITY ISD8032600010000BOOO50007500BOOO12000YUNION HILL ISD8042500010000BOOO60007500BOOO12000YHARMONY ISDSOS2500010000BOOO60007500BOOO12000YNEW DIANA ISDS062500010000BOOO50007500BOOO12000YPITTSBURG ISD80725000BOOOBOOO50007500BOOO12000YUNION GROVE ISD8082500010000BOOO60007500BOOO12000YGLADEWATER ISDS0925000BOOOBOOO60007500BOOO12000YCITY OF GILMERC1105460050007500BOOO12000CITY OF BIG SANDYC3903000050007600BOOO12000CITY OF ORE CITYC2005000050007600BOOO12000CITY OF EAST MOUNTAINC4803000300050007600BOOO12000CITY OF GLADEWATER03606000060007500BOOO12000CITY OF CLARKSVILLE CITYCCV20%0050007500BOOO12000CITY OF WARREN CITYCWC ,20%6000060007500BOOO12000ESD # 0BOOO12000KILGORE 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 celling 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 are
allowed a general exemption on any property they own based upon thepercentage rating as determined by the Department of Veterans Affairs.Current exemptions amounts, based upon these ratings, xemptionAmount 5,000 7,500 10,000 12,000Legislative ChangesDuring the 2017 Texas Legislative Session, several bills were passed that affectproperty owners and the general public. The Texas Property Tax Law Changes2017, published by the Texas Comptroller of Public Accounts is attached.Property AppealsIn accordance with the Texas Property Tax Code, Section 41.44, a property ownerand/or authorized tax agent may file an appeal with the Appraisal Review Board(ARB) having authority to hear the matter protested. The District schedules theseappeals for protest hearings and notifies the protesting party of their scheduledhearing before the ARB.The ARB members do not work for appraisal districts but rather, arbitrate exemptionsand appraisal disputes between property owners and Upshur CAD. The ARB is aquasi-judicial body appointed by the board of directors.After the hearing process, the ARB approves and submits the appraisal records tothe Chief Appraiser who then certifies appraisal roll values to the taxing entities.Appeals Data 2017Number of Protests filed1730Types of Property Protested:Single family residenceMulti family residenceVacant lotQualified productivity and improvementsNon-Qualified landCommercial/Industrial3159381233590
utilitiesMineralPersonal propertyMobile Homes11586512416HearingsValue changeNo value changeDid not show up for hearingSettled with appraiser informallyWithdrawn81702641047268151Notices of Appraised Value are mailed if: Property was reappraised that year Value increased more than 1,000 from prior year Property was new Ownership of property changedI, certify that, to the best of my knowledge and belief:1. The statements of fact contained in this report are true and correct.Sarah Curtis RTA RPA CTA CCA AASChief AppraiserUpshur County Appraisal District
i T-fy j G l e n n H e g a r Texas Comptroller of Public AccountsTexas Property Tax Law Changes 2017Property Tax Assistance September 2017Property Tax Bills:85th Texas Legislature, Regular and First Called SessionThis publication includes highlights of recent legislation relating to propertytax. Primarily, significant substantive changes to the Property Tax Codeor enactment ofselect property tax provisions in non-property tax bills areaddressed. The highlights are general summaries and do not reflect the exactor complete text of the legislation highlighted. Not all legislation impactingproperty tax is addressed. Please be advised that this information is beingprovided solely as an informational resource. The information providedis not intendedfor use in lieu of or as a substitute for, the legislationreferenced herein and should not be relied upon as such. Additionally, theinformation provided neither constitutes nor serves as a substitute for legaladvice. Questions regarding the meaning or interpretation of any information included or referenced in this publication should, as appropriate ornecessary, be directed to an attorney or other appropriate counsel.Thefollowingacronyms are used in thisdocument:IstCS FlBtCalledSessiori,; ARB appraisal irvlCTiiioaiilCAD coiii«yappraisaiilis!rlniiDPS lexBsOeiiartrriMMPvHicSafey:HB HouseBi ;HIR HoBseJaint Resolution; ,:SB SenjteSill : iSJR Senate Joint ResolutionTALCB texasApptiiserUcensMgaiKtCertlficalloBtoniTCEQ lexasCornrnisslofiotiEnvitHitnenlalQuaiilyTDHCA Texas Cepartrnent oTHousing and Communit)!Affairs TEA TexasEdrrcaliori AgencyTHECB Texas Higher EdmionCoordinattng BoardThe Property Tax Assistance Division of theTexas ComptrcJiler of Public Accounts provides property tax information and resourcesfor taxpayers, local taxing entities, appraisaldistricts and appraisal review boards.This session the Legislature enacted SB 1488 which amends numerouscodes, including code sections contained in this publication, to makenonsubstantive additions to, revisions of, and corrections in enacted codes, For more information, visit our WebSiteto make nonsubstantive codification or disposition of various laws omitted comptroller.texas,gov/taxes/property-taxyor call us toll-free at 800-252-9121 (press 2 tofrom enacted codes, and to conform codifications during the precedingaccess the menu, then press 1 to contact theInformation ServicesTeam). In Austin, calllegislative session. The Legislature enacted SB 1969 which amends nu512-305-9999.merous codes effective April 1, 2019, including code sections contained inSign up to receive email updates onthis publication, to codify laws without substantive changes related to thethe Comptroller topics of your choice:atcomptroller.texas.gov/subscrlbe.Texas Racing Act. Law changes enacted by SB 1488 and SB 1969 arenot included in this publication. The Legislature also enacted HB 2803which made nonsubstantive revisions of certain local laws concerningwater and wastewater special districts. The Legislature enacted laws impacting specific special districts thatimpose a property tax; these bills and HB 2803 are also not included in this publication.Governor Greg Abbott vetoed one property tax bill, HB 3281 which would have modified one of the eligibility criteria for cities to form homestead preservation districts and reinvestment zones.Texas Comptrollerof Public Accounts Texas Property Tax Law Changes 20171
Table of ContentsTax Code3Chapter 1. General Provisions3Chapter 6. Local A d m i n i s t r a t i o n3Chapter 1 1 . Taxable Property a n d Exemptions3Chapter 2 1 . Taxable Situs5Chapter 2 2 . Renditions a n d O t h e r Reports5Chapter 23. Appraisal M e t h o d s a n d Procedures6Chapter 2 5 . Local Appraisal7Chapter 2 6 . Assessment8Chapter 3 1 . Collections9Chapter 32. Tax Liens a n d Personal L i a b i l i t y9Chapter 33. D e l i n q u e n c y10Chapter 3 4 . Tax Sales a n d R e d e m p t i o n10Chapter 4 1 . Local Review10Chapter 4 1 A . Appeal T h r o u g h B i n d i n g A r b i t r a t i o n12Chapter 156. H o t e l O c c u p a n c y Tax13Chapter 3 1 1 . Tax I n c r e m e n t Financing A c t13Chapter 3 1 2 . Property Redevelopment and Tax Abatement A c t13Chapter 3 1 3 . Texas E c o n o m i c D e v e l o p m e n t A c t14Chapter 3 2 1 . M u n i c i p a l Sales a n d Use Tax A c t14C i v i l Practice a n d Remedies C o d e14Education Code15Government C o d e16H e a l t h and Safety C o d e20Local G o v e r n m e n t C o d e21Occupations C o d e23Property Code27Transportation C o d e27WateiCode28Session L a w29Texas C o n s t i t u t i o n312 —Texas Comptrollerof Public Accounts Texas Property Tax Law Changes2017
Tax CodeChapter 1. General ProvisionsSection 1,04to one o f the conditions for a manufactured h o m e t o heH B 2 0 1 9 amends paragraph (3-a) t o strike "certified" f r o m"certified c o p y " a n d t o strike "and l o c a t i o n " f r o m "statemento f ownership and l o c a t i o n " i n preexisting provisions relatingtreated as an i m p r o v e m e n t t o real property w h e n a certifiedcopy o f the statement o f ownership is filed.EffectiveSept.1,2017.Chapter 6. Local AdministrationSection 6.231the first anniversary o f the date o n w h i c h the c o u n t y assessor-S B 9 2 9 amends subsection (b) t o require a c o u n t y assessorcollector w h o assesses or collects p r o p e r t y taxes t o successfullycomplete at least 4 0 hours o f c o n t i n u i n g education coursescollector first takes office. This requirement is i n a d d i t i o n t othe previously existing c o n t i n u i n g education requirements.Effective May 18, 2017, and applies only to a county assessor-on the assessment and collection o f p r o p e r t y taxes, i n c l u d i n gcollector whose first term of office begins on or afier the effectivea course dedicated t o Tax Code Chapter 2 6 , n o t later thandate.Chapter 11. Taxable Property and ExemptionsSection 11.01Section 11.134H B 3 1 0 3 adds subsection (e) t o provide that for purposes o fS B 15 adds this section to define "first responder" as ansubsection (c)(3), property is considered t o be used continually,whether regularly or irregularly, i n this state i f the propertyindividual listed under Government Code
2017 Upshur CAD Annual Report Introduction The Upshur County Appraisal District (UCAD) is a political subdivision of the state . J3 Electric Company 55 34,272,790 J4 Telephone Company 81 12,353,680 J5 Railroad 23 27,368,360 J6 Pipeline Com
