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TAX APPRAISAL DISTRICT OF BELL COUNTY
TAXING ENTITY MEETING
26 APRIL 2018
Marvin Hahn, Chief Appraiser
Agenda
Welcome and opening remarks – Marvin Hahn District Overview – Roger Chesser Current Single Family Market Trends – Roger Chesser 2017 Market Dynamics by Region
West Bell County – Tammy Williams Central Bell County – Michael Myers East Bell County – Cody Curry Personal Property – Thomas Hart
Industrial & Utility Property (CAG, Inc.) Tax Collection Issues – Tammy Hubnik Questions and Answers – TADBC Staff
District OperationsTax Appraisal, Assessing, & Collection Activities
for 38 Taxing Entities2018 Operating budget of $4,663,533
50 Employees 4 Administrative Staff
2 Tax Collections Accounting Staff
8 Mapping Staff
8 Tax Collections Staff
2 Data Processing Staff
16 Appraisers
10 Appraisal Clerks
1 Market Analysis
Key Personnel Chief Appraiser – Marvin Hahn
Deputy Chief Appraiser – Roger Chesser
Executive Secretary – Linda Hearell
Accounting – Vivian Mitchell
Mapping – Sarah Hejl
Collections – Tammy Hubnik
Data Processing – Sheri Parker
Personal Property – Thomas Hart
Belton Appraisal – Michael Myers
Temple Appraisal – Cody Curry
Killeen Appraisal – Tammy Williams
Tax Appraisal District of Bell County
Chief Appraiser
Deputy Chief Appraiser
Chief Acct
Deputy Acct
Chief Maps
Deputy Chief Maps
Senior Tech IVCartographer
III
Cartographer II
Cartographer II
Cartographer II
Map Clerk I
Chief Collections
Sr A-C Clerk IV A-C Clerk II
A-C Clerk II A-C Clerk I
A-C Clerk I A-C Clerk I
Exemption Coordinator
EDP Manager System
Processing
EDP Manager Technology
Services
Appraisal Depts.
Killeen Region Temple Region
Belton RegionPersonal Property
Admin Asst.Bus/Financial
Mgr
Market Analysis Clerk
Appraisal Departments
Killeen RegionAdministrator
Senior Appraiser IV
Appraiser III
Appraiser III Appraiser I
Senior A-C Clerk IV
A-C Clerk I A-C Clerk I
Temple RegionAdministrator
Senior Appraiser IV
Appraiser III
Appraiser ISenior A-C Clerk
IV
A-C Clerk III A-C Clerk I
Belton RegionAdministrator
Senior Appraiser IV
Senior Appraiser I
Appraiser ISenior A-C Clerk
IV
A-C Clerk III
BP PropertyChief
Senior Appraiser IV
Appraiser ISenior A-C Clerk
IVA-C Clerk II
2017 Protest
6045 Protest Filed
305 E-Filed
1790 scheduled for hearing
1088 Dismissed for Failure to Appear
2813 Settlement & Wavier
1675 Withdrawn
$4.7 Billion in Value contested
VALUE DISTRIBUTION BY I.S.D.2.57%
0.58%
19.10%
0.59%0.01%
0.62%
0.01%
1.14%
44.64%
0.08%
0.54%
1.85%
0.09%
5.30%
20.42%
2.44%
Academy
Bartlett
Belton
Copperas Cove
Eddy
Florence
Gateville
Holland
Killeen
Lampasas
Moody
Rogers
Rosebud
Salado
Temple
Troy
VALUE DISTRIBUTION BY MUNICIPALITY
0.12%6.60%
9.33%
0.18%
30.77%
1.23%
1.20%
0.14%
1.34%
26.98%
0.59%
21.53%
Bartlett
Belton
Harker Heights
Holland
Killeen
Morgan's Point
Nolanville
Rogers
Salado
Temple
Troy
Unincorporated
Residential Sales by Value Stratum3.76%
1.85%
1.80% 2.99% 3.92%
3.86%
26.66%
26.87%
12.90%
6.97%7.57%
0.85% $1-$49,999
$50,000-$59,999
$60,000-$69,999
$70,000-$79,999
$80,000-$89,999
$90,000-$99,999
$100,000-$149,999
$150,000-$199,999
$200,000-$249,999
$250,000-$299,999
$300,000-$499,999
$500,000 & UP
VALUE BY PROPERTY CLASS
53.25%
5.27%1.45%5.81%
0.08%
4.43%
8.36%
3.32%
2.16%
3.33% 2.94%0.17%
0.91% 0.37% 8.16%
Single Family
Multi Family
Vacant Land
AG Land
Impv Ag Land
Farm Ranch Impv
Commercial Real
Industrial Real
Utilities
Comm Personal
Indust Personal
Mobile Home
Res Inventory
VIT
Exempt
Killeen-Fort Hood Monthly Home Sales
Killeen-Fort Hood Home Sales and Average Price
Temple-Belton Monthly Home Sales
Temple-Belton Home Sales and Average Price
Ratio Study Analysisconducted on 2017 Typical Residential sales
Weighted Mean of 99.13%
Average Mean of 99.35%
Coefficiient of Dispersion 4.3483
Price Related Differential 1.0022
2017
Property
Value
Study
Address to Texas Property Tax Law Changes
https://comptroller.texas.gov/taxes/property-tax/docs/96-669.pdf
Relevant Numbers
167,501 Accounts
2017 Market Value of $22.4 Billion
2016 Tax Levy $382,076,782
AG Market value $1.36 Billion (434,600 acres)
AG Productivity value $116 Million
Productivity Loss $1.25 Billion
Killeen Regional Office
Tammy Williams
14 Years in Property Tax Field
14 Years with Bell CAD
Area of Responsibility
Municipalities
Killeen
Harker Heights
Nolanville
School Districts
Killeen ISD
Florence ISD
Lampasas ISD
Copperas Cv ISD
Killeen ISDNew Construction
71 New Subdivisions totaling 1206 new lots
768 New Houses (Median Value $213,956)391 in Killeen – 136 in Harker Hts - 23 in Nolanville
75 New Duplexes (Median Value $146,374)57 in Killeen - 14 in Harker Hts
2 New Town Houses
32 New Commercial Buildings
Killeen ISDNew Commercial
HEB STAN SCHLUETER LOOP
McDonalds (Harker Heights)
Zaxby’s
Bush’s Chicken
Shipley’s
Harbor Freight
Bell Glass
Retail Strips in both Killeen and Harker Heights
SALES
Residential 2583 Median $142,500
Duplex 143 Median $167,000
Four Unit 79 Median $185,000
Hotel 2
Commercial 12
Reappraisal IMPLEMENTED NEW MARKET SCHEDULES FOR VARIOUS
PROPERTY TYPES
REAPPRAISAL OF ALL MULTI-FAMILY PROPERTIES IN KILLEEN ISD
REAPPRAISAL OF RURAL LAND: BOTH MARKET AND AGRICULTURAL
REAPPRAISAL OF RESIDENTIAL PROPERTIES KILLEEN ISD
REAPPRAISAL OF ALL HOTEL MOTEL PROPERTIES
STATISTICAL ANALYSIS OF SALES FOR EACH PROPERTY CATEGORY
Belton Regional Office
Michael Myers
23 years with BCAD
Area of Responsibility
Academy
Bartlett
Belton
Holland
Moody
Morgan’s Point
Salado
Academy I.S.D.
155 New construction
Median Appraised Value $168,000
6 New subdivisions: total of 382 new lots
169 Total Sales
Belton I.S.D.
47 New subdivisions: total of 1091 new lots
551 New Houses (Median Appraised Value $195,000) (City of Belton) (Morgan’s Point) (City of Temple) (Rural)
11 New Commercial 43 New Duplexes 1397 Total sales (Including City of Belton, Morgan’s Point,
Temple)
New commercial
Johnnies Cleaners
Mc Donald’s
Office building
Neighborhood centers
Napa Auto
Popeye’s
Retail Store
Burger King
Salado I.S.D.
9 New subdivisions: total of 94 new lots
40 New Houses (Median Appraised Value $280,000)
269 Total sales
City of Belton
19 New subdivisions: total of 179 new lots
73 New Houses (Median Appraised Value $185,000)
4 New Commercial
New Apartments
32 New Duplexes
235 Total sales
Morgan’s Point Resort City
37 New Houses
165 Total sales
Median Appraised Value $160,000
Village of Salado
Median Appraised Value $255,000
44 Total sales
Reappraisal
Reappraisal of property in Academy, Bartlett, Belton, Holland, Moody, Salado School District, City of Academy, Bartlett, Belton, Holland, Morgan's Point, Salado
Reappraisal of rural land.
Reappraisal of all Hotel and Motels.
Reappraisal of all Apartments.
Temple Regional Office
Cody Curry, Regional Administrator -Temple Office
12 Years in Property Tax Field
12 Years with Bell CAD
Areas of Responsibility
Temple City
Troy City
Rogers City
Temple ISD
Troy ISD
Rogers ISD
Temple ISD
New Construction
23 New Subdivisions totaling 173 New Lots
96 New Residences
$159,900 Median Sales Price of New Homes
Temple I.S.D.
Overview
Total Sales 821
Permits 1484
New Commercial Buildings 12
City of Temple
New Construction 707
Construction Permits 1634
New Subdivisions 46 (879 lots)
Confirmed Sales 1499
New Duplexes 19
Troy Area
Overview
New Constructions 31
Confirmed Sales 100
$144,500 Median Sales Price of Confirmed Sales
Rogers Area
Overview
New Constructions 7
New Subdivisions 0
Confirmed Sales 72
$127,500 Median Sales Price of Confirmed Sales
REAPPRAISAL
REAPPRAISAL OF TROY/ROGERS AREA RURAL PROPERTIES AND LAND
REAPPRAISAL OF RESIDENTIAL PROPERTIES IN CITIES OF TEMPLE, TROY, AND ROGERS
REAPPRAISAL OF COMMERCIAL PROPERTIES IN TEMPLE AREA – APARTMENTS, HOTEL/MOTEL, OFFICE, RESTAURANTS/FAST FOOD
2017 Growth in Temple Area
ARIZA APARTMENT COMPLEX
VILLAS ON THE HILL APARTMENT COMPLEX
THE DISTRICT
LOVES TRUCK STOP
Thomas HartChief of Business Personal Property
Tax Appraisal District of Bell County
13 years
Business Personal Property3 Appraisers
2 Clerks
Areas of Responsibility
All business personal property
accounts in Bell County
Recent and Future Growth Killeen/Harker Heights
HEB Grocery
Zaxby’s
Automax Servicemax
Mod Pizza
Various Retail/Office Locations
Temple
Buffalo Wild Wings
Freddy’s
The Catch
Mod Pizza
Rosa’s Café
Potbelly Sandwich Shop
Various Retail/Office Locations Belton
Burger King
Youphoria Day Spa & Salon
Grabbagreen
Various Retail/Office Locations
Capital Appraisal Group
Noel Wilcoxson
BELL COUNTY
Industrial Values
What Properties are Industrial Properties Industrial properties fall into three state code
categories Category F
Real Property Improvements
Category L Personal Property
Category J Utilities Property
Telephones
Pipelines
Electric Utilities
Railroads
Value Breakdown by Category in Bell County
0
500
1,000
1,500
2,000
2,500
2011 2012 2013 2014 2015 2016 2017
MIL
LIO
NS
Bell County
F (Improv.) L (Personal) J (Utilities)
Temple ISD
-
200
400
600
800
1,000
1,200
1,400
1,600
1,800
2011 2012 2013 2014 2015 2016 2017
MIL
LIO
NS
Temple ISD
TEMPLE ISD ST KILLEEN ISD SK BELTON ISD SB
Schools Over 20,000,000 Industrial Levy
-
25
50
75
100
125
150
175
200
225
2011 2012 2013 2014 2015 2016 2017
MIL
LIO
NS
Schools over $50MM
KILLEEN ISD SK BELTON ISD SB TROY ISD SY ACADEMY ISD SA SALADO ISD SS ROGERS ISD SR
Schools Under 20,000,000 Industrial Levy
-
2
4
6
8
10
12
14
2011 2012 2013 2014 2015 2016 2017
MIL
LIO
NS
Schools Under $20MM
HOLLAND ISD SH
BARTLETT ISD SC
COPPERAS COVE ISDSO
MOODY ISD SM
FLORENCE ISD SF
BRUCEVILLE-EDDY ISDSE
ROSEBUD-LOTT ISD SL
LAMPASAS ISD SP
GATESVILLE ISD SG
GATESVILLE ISD SG
Agenda
Welcome and opening remarks – Marvin Hahn District Overview – Roger Chesser Current Single Family Market Trends – Roger Chesser 2016 Market Dynamics by Region
West Bell County – Tammy Williams Central Bell County – Michael Myers East Bell County – Cody Curry Personal Property – Thomas Hart
Industrial & Utility Property (CAG, Inc.) Tax Collection Issues – Tammy Hubnik Questions and Answers – TADBC Staff