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HARRISON CENTRAL APPRAISAL DISTRICT

2015 ANNUAL REPORT

TABLE OF CONTENTS

1. General Information ………………………………………………………………………………………………………. 1

2. Harrison County Governmental Entities ………………………………………………………………………… 2

3. Certified Market Value 5-Year History …..……………………………………………………………………….. 3

4. Certified Taxable Value 5-Year History ….……………………………………………………………………….. 4

5. Property Classification Guide…………… ……………………………………………………………………………. 5

6. Harrison County Certified Market Value by State Code Classification.…………………………... 6

7. Average Home Market Value 5-Year History………………………………………………………………. 7

8. Protest and Notice Summary 5-Year History …………………………………………………………………. 8

9. Exemption Table ……………………………………………………………………………………………………………. 9

10. Certified Exemptions – School Districts ………………………………………………………………………… 10

11. Certified Exemptions – Cities & County ………………………………………………………………………… 11

12. Certified Exemptions – Special Districts ……………………………………………………………………….. 12

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GENERAL INFORMATION

The Property Tax Assistant Division of the Texas Comptroller’s office requires appraisal districts to publish an annual report. This report provides property owners, taxing units and other interested parties information about market values, taxable values and exemptions at the time of certification of values to the taxing units.

Article 8 of The Texas Constitution defines five basic rules for property values:

* Property values must be equal and uniform;* Generally, property must be taxed at market value defined as “the price at which a property

would transfer for cash or its equivalent under prevailing market conditions.” There are limited exceptions to this rule, such as productivity value for agricultural land;

* Each property must have a single appraised value;* All property is taxable unless federal or state law exempts it from taxation;* Property owners have the right to reasonable notice of increases in the appraised value of

their property.

The Harrison Central Appraisal District was created by the Texas legislature in 1979. The local office opened February 1, 1981. Senate Bill 621 requires that an appraisal district be established in each county for the purpose of appraising property for ad valorem tax purposes. Appraisal districts are local government political subdivisions of the state responsible for appraising property within county boundaries. Prior to the creation of appraisal districts, each taxing unit followed their own appraisal standards and practices. Values were inaccurate and inequitable. Property owners were required to visit multiple taxing units to resolve any disputes concerning property value. Appraisal districts are independent of the taxing units but are governed by a board elected by the taxing units elected officials.

By law, an appraisal district is to be managed by a professional staff with training and education prescribed by the State of Texas. Appraisers are registered with the Texas Department of Licensing and Regulation and must complete courses and exams required by the State of Texas to become a Registered Professional Appraiser (RPA). Other staff members are registered with the state as Registered Tax Assessor/Collector (RTA), Registered Tax Collector (RTC), and Certified Chief Appraiser (CCA). The RPA and RTA designations require completion of all state required education, exams and five years’ experience before a license will be granted by the State of Texas to an applicant.

Appraisal practices are governed by the Texas Property Tax Code and rules established by the Texas Comptroller of Public Accounts. The Property Tax Assistance Division conducts a property value study and a Methods and Assistance Program review in alternating years on each appraisal district. Results of both reviews are available on the Comptrollers website.

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HARRISON CENTRAL APPRAISAL DISTRICTGOVERNMENTAL ENTITIES

ENTITIES SERVED – APPRAISAL SERVICES(22)

CITIES SCHOOLS COUNTY/SPECIAL DISTRICTS

City of Hallsville Elysian Fields Independent School District* Harrison CountyCity of Longview* Hallsville Independent School District Emergency Services District #1City of Marshall Harleton Independent School District Emergency Services District #2City of Waskom Karnack Independent School District Emergency Services District #3

Marshall Independent School District Emergency Services District #4New Diana Independent School District* Emergency Services District #5Ore City Independent School District* Emergency Services District #6Waskom Independent School District Emergency Services District #7

Emergency Services District #8Emergency Services District #9

ENTITIES SERVED – TAX COLLECTION SERVICES(10)

CITIES SCHOOLS

City of Hallsville Elysian Fields Independent School District*City of Longview* Hallsville Independent School DistrictCity of Marshall Harleton Independent School DistrictCity of Waskom Karnack Independent School District

Marshall Independent School DistrictWaskom Independent School District

*Indicates Split District

BOARD OF DIRECTORS

The Board of Directors of the Harrison Central Appraisal District consists of five voting members and one non-voting member. The Directors are appointed or elected by the governmental entities within Harrison County. The non-voting member is the current Tax Assessor/Collector for Harrison County.

Board members include: Robert DuvallCharlie HuntMark KranzHelen WarwickL. Rhea HastonVeronica King

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HARRISON CENTRAL APPRAISAL DISTRICTCERTIFIED MARKET VALUE

5-YEAR HISTORY

ENTITY 2011 2012 2013 2014 2015

Harrison County 7,811,239,055 7,835,813,528 7,738,121,378 7,808,911,290 7,844,850,740

Elysian Fields ISD* 447,226,529 423,200,950 396,067,390 367,389,660 326,667,460

Hallsville ISD 2,610,677,090 2,700,524,840 2,715,590,310 2,833,766,170 2,930,672,970

Harleton ISD 271,496,770 265,131,110 265,858,870 284,247,560 278,992,980

Karnack ISD 361,884,160 356,091,020 352,523,950 369,167,230 361,532,300

Marshall ISD 3,550,916,084 3,531,000,878 3,403,839,278 3,437,052,980 3,443,258,650

New Diana ISD* 15,025,700 15,174,650 15,430,230 15,498,460 15,250,030

Ore City ISD* 3,992,890 4,009,770 3,805,440 3,799,520 3,858,980

Waskom ISD 551,321,072 540,933,110 584,825,710 517,586,510 484,478,070

Hallsville City 174,719,830 179,678,750 182,082,270 195,740,280 211,417,430

Longview City* 278,736,360 334,227,690 276,763,150 278,687,720 282,207,710

Marshall City 1,328,317,850 1,359,090,590 1,299,126,980 1,301,451,140 1,289,678,090

Waskom City 171,158,890 177,209,780 209,944,240 159,016,470 187,175,110

Emergency Services District #1 891,720,930 905,049,290 940,032,250 980,151,980 993,989,110


Emergency Services District #3 1,026,378,320 964,847,010 934,694,650 941,164,050 896,465,290


Emergency Services District #5 943,581,270 914,449,928 906,468,718 949,203,410 1,005,289,410




Emergency Services District #9 N/A 286,436,930 273,916,670 256,042,630 223,444,230

*Split DistrictAs of Certification

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CERTIFIED TAXABLE VALUE5 – YEAR HISTORY

ENTITY 2011 2012 2013 2014 2015

Harrison County 6,297,921,721 6,252,897,234 6,151,588,815 6,175,828,302 6,202,625,119

Elysian Fields ISD* 369,788,519 344,578,270 319,114,811 287,082,537 241,250,936

Hallsville ISD 2,204,637,041 2,289,891,584 2,303,869,365 2,410,378,671 2,440,335,364

Harleton ISD 158,526,130 149,940,292 150,194,191 159,702,743 146,585,509

Karnack ISD 228,463,240 221,082,343 216,225,413 229,864,178 215,943,292

Marshall ISD 2,786,580,954 2,770,966,614 2,625,833,117 2,642,035,264 2,549,087,616

New Diana ISD* 6,573,360 6,907,210 7,066,690 7,232,550 6,972,930

Ore City ISD* 2,769,570 2,779,260 2,542,320 2,697,341 2,638,078

Waskom ISD 461,421,138 448,970,604 494,151,776 425,198,029 383,834,696

Hallsville City 163,366,080 168,248,640 170,832,100 184,278,810 199,799,790

Longview City* 264,786,360 320,778,720 263,424,580 265,945,130 269,519,690

Marshall City 1,048,205,882 1,049,190,644 983,273,367 974,498,318 967,774,068

Waskom City 156,499,280 158,350,645 191,621,964 140,035,753 168,052,902









Emergency Services District #9 N/A 233,293,508 222,291,877 201,621,974 169,906,420

*Split District

As of Certification

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HARRISON CENTRAL APPRAISAL DISTRICTSTATE COMPTROLLER PROPERTY TAX ASSISTANCE DIVISION

PROPERTY CLASSIFICATION GUIDE

Code Category Name Description

A Real Property: Single-family Single family residential improvements & land on which they are situated.Residential May be in or out of city limits. Large tracts of land should be classed as Category A

property when the use is residential and it does not qualify for agricultural use.B Real Property: Multi-family Residential structures containing two or more dwelling units belonging

Residential to one owner. Includes apartments but not motels or hotels.C1 Real Property: Vacant Lots & Tracts Small vacant tracts of land. D1 Real Property: Qualified Open Space All vacant acreage qualified for productivity valuation.

LandD2 Real Property: Farm & Ranch Improvements, other than residences, associated with the land reported

Improvements on Qualified Land as Category D1 property must be reported as Category D2E Real Property: Rural Land NOT Only rural land that is NOT qualified for productivity valuation & the improvements,

Qualified for Open Space Appraisal including residential, on that land should be reported as Category E.& residential improvements

F1 Real Property: Commercial Land and improvements devoted to sales, entertainment or services to the public. Does not include utility property, which is included in Category J.

F2 Real Property: Industrial Land and improvements devoted to the development, manufacturing, fabrication, processing or storage of a product, except for utility property included in Category J.

G Oil, Gas & Other Minerals Producing and non-producing wells, all other minerals and mineral interests and equipment used to bring the oil and gas to the surface, not including surface rights.

J Real & Personal Property: Utilities All real and tangible personal property of railroads, pipelines, electric companies, gas companies, telephone companies, water systems, cable TV companies and other utility companies.

L1 Personal Property: Commercial All tangible personal property used by a commercial business to produce income, including fixtures, equipment and inventory.

L2 Personal Property: Industrial All tangible personal property used by an industrial business to produce income, including fixtures, equipment and inventory.

M Mobile Homes & Other Tangible Taxable personal property not included in other Personal Property categories, such as mobile homes on land owned by someone else. It also may include privately owned aircraft, boats, travel trailers, motor homes and mobile homes on rented or leased land.

O Real Property: Residential Inventory Residential real property inventory held for sale and appraised as provided by Tax Code Section 23.12.

S Special Inventory Certain property inventories of businesses that provide items for sale to the public. State law requires the appraisal district to appraise these inventory

items based on business’s total annual sales in the prior tax year. Category S properties include dealers’ motor vehicle inventory,

dealers’ heavy equipment inventory, dealers’ vessel and outboard motor inventory and retail

manufactured housing inventory.

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HARRISON COUNTY 2015 CERTIFIED MARKET VALUE BY STATE CODE CLASSIFICATION

CODE CLASSIFICATION

NUMBER OF PARCELS

TOTAL MARKET VALUE

PERCENT OF TOTAL

MARKET

A Real Property: Single-family Residential 15,596 1,582,736,390 20.18

B Real Property: Multi-family Residential 333 63,279,610 .81

C1 Real Property: Vacant Lots & Tracts 6,149 49,956,820 .64

D1 Real Property: Qualified Open Space Land 7,624 635,478,500 8.10

D2Real Property: Farm & Ranch Improvements on Qualified Open Space Land 229 4,760,230 .06

EReal Property: Rural Land NOT Qualified for Open Space Appraisal & Residential Improvements 19,267 1,228,673,120 15.66

F1 Real Property: Commercial 1,562 388,086,240 4.95

F2 Real Property: Industrial 200 1,040,528,720 13.26

G Oil, Gas & Other Minerals 109,464 701,375,410 8.94

J Real & Personal Property: Utilities 1,990 304,669,430 3.88

L1 Personal Property: Commercial 2,432 252,611,990 3.22

L2 Personal Property: Industrial 1,408 1,248,242,460 15.91

M Mobile Homes & Other Tangible Personal Property 2,876 53,677,240 .68

O Real Property: Residential Inventory 290 4,904,560 .06

S Special Inventory 58 15,127,810 .19

X Exempt Property 1,572 270,495,820 3.45

Harrison County Total Market Value 171,050 7,844,604,350 100.00 %

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HARRISON CENTRAL APPRAISAL DISTRICTAVERAGE HOME MARKET VALUE

5 – YEAR HISTORY

ENTITY 2011 2012 2013 2014 2015

Harrison County 87,174 88,302 76,791 81,414 99,155City of Hallsville 132,972 133,869 111,745 116,861 114,957

City of Longview* 132,964 135,025 107,441 115,598 108,662City of Marshall 71,459 72,190 66,776 76,108 76,655City of Waskom 54,253 54,598 44,177 57,483 58,646

Elysian Fields ISD* 80,307 81,207 74,866 74,412 79,188Hallsville ISD 122,040 124,080 105,030 108,068 108,776Harleton ISD 70,910 70,180 63,407 65,591 70,070Karnack ISD 72,860 72,470 53,904 55,220 58,043Marshall ISD 68,590 76,400 67,919 74,486 74,995

New Diana ISD* 107,490 102,340 92,426 86,311 87,528Ore City ISD* 46,007 44,250 35,343 38,116 37,518Waskom ISD 68,590 67,370 54,925 60,953 62,048

ESD #1 127,958 131,795 110,973 113,864 115,006ESD #2 65,222 65,389 56,512 56,724 58,305ESD #3 92,259 92,384 74,445 75,494 76,148ESD #4 85,596 87,734 71,379 74,741 76,144ESD #5 115,334 116,695 99,853 102,172 104,071ESD #6 68,565 68,525 58,672 61,188 60,753ESD #7 69,358 68,858 56,074 60,651 62,226ESD #8 70,587 70,296 63,673 65,767 70,091ESD #9 N/A 77,475 71,190 72,203 76,775


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HARRISON CENTRAL APPRAISAL DISTRICTAPPRAISAL REVIEW BOARD

PROTEST AND NOTICE SUMMARY

5 – YEAR HISTORY

2011 2012 2013 2014 2015Protests Filed 1,236 306 481 531 369Withdrawals 694 152 351 302 245No-Shows 221 46 83 199 74Changed Value 167 61 19 9 18No Change 154 47 28 21 32Total Hearings 321 108 47 30 50

2011 2012 2013 2014 2015Total Formal Protests 1,236 306 481 531 369% Formal Protests to Notices Mailed 3.37% 1.31% 5.17% 2.88% 1.62%Total Notices Mailed 36,667 23,421 9,307 18,469 22,774

2011 2012 2013 2014 2015Total Formal Protests Hearings Held 321 108 47 30 50% Formal Hearings to Notices Mailed .880% .461% .500% .16% .22%Total Notices Mailed 36,667 23,421 9,307 18,469 22,774

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HARRISON CENTRAL APPRAISAL DISTRICTEXEMPTION TABLE

Homestead Exemptions Amount Taxing Units GrantingHomestead (Local) (optional) 20% Harrison County; City of Marshall; Karnack ISD;

($5,000 min) Marshall ISD; Waskom ISD; Hallsville ISD; Harleton ISD;Elysian Fields ISD; All Emergency Services Districts

Homestead (State) $15,000 All School Districts Over 65 (Local) (optional) $ 7,500 Harrison County, All Emergency Services Districts

$10,000 City of Hallsville, City of Longview$12,500 City of Marshall$ 3,000 Elysian Fields ISD, City of Waskom

Over 65 (State) $10,000 All School DistrictsOver 65 Tax Ceiling varies All School Districts, Harrison County, and City of Longview

Disabled Persons (Local) (optional) $10,000 City of Hallsville, City of Longview, $12,500 City of Marshall

Disabled Persons (State) $10,000 All School DistrictsDisabled Persons Tax Ceiling varies All School Districts, Harrison County, and City of Longview

Disabled Veterans – 100% Total Residence All Taxing Units

**Pending Voter Approval November, 3, 2015, to be effective for the tax year 2015 an additional $10,000***

Other ExemptionsDisabled Veterans varies All School Districts; All Emergency Services DistrictsHouse Bill 366 varies All Taxing Units – Business personal &

Mineral Value less than $500 per taxing unitPollution Control varies All Taxing UnitsAbatements varies Determined by each taxing unit on a case by case basis

Granted by counties, cities and special districts onlyFreeport varies Harrison County, Marshall ISD, City of MarshallConstitutionally Exempt varies All Taxing units Properties

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HARRISON CENTRAL APPRAISAL DISTRICT2015 CERTIFIED EXEMPTIONS

SCHOOL DISTRICTSExemption Elysian Fields* Hallsville Harleton Karnack Marshall New Diana* Ore City* Waskom

Homestead Local 16,642,760 169,848,538 18,415,578 13,710,572 152,220,833 0 0 17,687,545

Homestead State 16,146,791 124,049,715 18,605,265 16,152,999 166,633,496 761,860 362,152 22,100,845

Over 65 Local 475,040 0 0 0 0 0 0 0

Over 65 State 1,658,848 12,416,732 1,935,393 2,292,669 22,283,577 110,000 44,540 2,767,440

Disabled Persons Local 0 0 0 0 0 0 0 0

Disabled Persons State 249,680 1,283,630 365,927 411,065 2,435,420 10,000 11,310 395,775

Disabled Veterans 1,016,765 6,030,321 1,036,388 1,171,637 8,258,366 12,000 17,750 1,046,649

Pollution Control 0 11,955,870 0 0 40,058,670 0 0 159,110

Abatements 0 0 0 0 0 0 0 0

Freeport 0 28,420 0 0 91,499,772 0 0 0

House Bill 366 309,680 414,190 113,240 173,990 950,580 2,630 500 222,340

Constitutionally Exempt 3,620,680 31,492,940 10,302,080 20,632,886 210,803,140 67,510 0 14,060,590

Total Exemptions 39,940,244 357,519,756 50,773,871 54,545,818 695,143,854 964,000 436,252 58,440,294

Other Deductions From Market Value

Loss due to Ag Value 45,476,280 130,196,230 80,979,040 90,483,360 197,079,820 7,313,100 784,650 41,968,120

Loss due to Homestead Cap 319,780 2,621,020 654,560 559,830 1,947,360 0 0 234,960


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HARRISON CENTRAL APPRAISAL DISTRICT 2015 CERTIFIED EXEMPTIONS

CITIES AND HARRISON COUNTYExemption Hallsville Longview* Marshall Waskom Harrison

Homestead Local 0 0 88,933,349 0 389,385,582

Homestead State 0 0 0 0 0

Over 65 Local 1,855,000 1,510,540 20,731,787 405,000 37,970,119

Over 65 State 0 0 0 0 0

Disabled Persons Local 205,700 100,000 0 0 0

Disabled Persons State 0 0 0 0 0

Disabled Veterans 888,120 1,380,710 6,286,576 441,428 23,882,381

Pollution Control 0 609,670 8,280 159,110 52,173,650

Abatements 0 0 14,375,500 5,763,780 3,842,510

Freeport 0 0 5,675,615 0 242,012,383

House Bill 366 5,760 5,460 63,580 56,710 1,680,850

Constitutionally Exempt 6,600,180 7,412,750 172,476,300 11,756,660 290,979,816

Total Exemptions 9,554,760 11,019,130 308,550,987 18,582,688 1,041,927,291


Loss due to Ag Value 1,812,040 1,407,120 9,679,740 492,020 593,960,820

Loss due to Homestead Cap 250,840 261,770 1,063,950 47,500 6,337,510

* Indicates Split District

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HARRISON CENTRAL APPRAISAL DISTRICT2015 CERTIFIED EXEMPTIONS

SPECIAL DISTRICTSExemption ESD #1 ESD #2 ESD #3 ESD #4 ESD #5 ESD #6 ESD #7 ESD #8 ESD #9

Homestead Local 86,101,984 12,050,134 36,191,194 12,020,246 65,729,18211,504,57

822,180,88

519,088,71

0 11,441,924

Homestead State 0 0 0 0 0 0 0 0 0

Over 65 Local 4,686,001 1,576,815 3,899,873 1,347,727 4,267,097 1,524,381 3,187,511 1,973,206 1,091,320

Over 65 State 0 0 0 0 0 0 0 0 0

Disabled Persons Local 0 0 0 0 0 0 0 0 0

Disabled Persons State 0 0 0 0 0 0 0 0 0

Disabled Veterans 3,259,572 833,593 2,791,867 920,750 3,401,110 1,210,326 2,169,615 1,730,390 1,175,076

Pollution Control 84,880 0 174,260 15,990,200 23,531,170 354,760 159,110 0 0

Abatements 0 0 0 0 0 0 0 0 0

Freeport 28,420 0 0 0 0 0 0 0 0

House Bill 366 222,900 252,330 602,920 509,360 291,220 212,410 236,930 170,250 233,690

Constitutionally Exempt 5,236,660 2,767,680 26,250,228 5,754,310 19,001,730 7,240,14014,063,63

010,369,59

0 3,545,380

Total Exemptions 99,620,417 17,480,553 69,910,342 36,542,593 116,221,50922,046,59

541,997,68

133,332,14

6 17,487,390


Loss due to Ag Value 49,830,340 44,793,560126,310,86

0 48,100,270 77,710,490 38,655,75064,141,59

0 88,971,580 35,770,610

Loss due to Homestead Cap 1,030,280 293,720 568,510 174,090 1,304,070 117,660 444,970 654,560 279,810


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