winter 2014 tan magazine

WINTER 2014TAN MagazineThe Magazine of the Texas Association of Assessing Officers • www.taao.org

INSIDE: 2014 Education Schedule UPDATE...............................................pages 12-13 TAAO 2014 State Certification Course Registration .................................page 14TAAO 2014 State Review Course Registration ..................................... page 15TAAO 2014 State Laws & Rules Update 83rd Texas Legislature .......... page 16Upcoming Property Tax Professional Seminars & Conferences ...........page 26

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TAN Magazine Winner of the IAAO 2006 Zangerle Award

WINTER

WINTER 2014 www.taao.org TAN Magazine 2

CONTENTS

3 2013-2014 TAAO Board of Directors

4 2013-2014 TAAO Leadership

5-6 TAAO Past Presidents

7 TAAO Membership Application

8-9 President’s Page

10 Inside ICTA

11 Education Update: USPAP Refresher, "For CAs", and ARB Training

12-13 2014 Education Schedule

14 TAAO 2014 State Certification Course Registration

15 TAAO 2014 State Review Course Registration

16 TAAO 2014 State Laws & Rules Update 83rd Texas Legislature

17 TAAO 2014 Customer Service Workshop Registration

18 Public Funds Investment Officer Training Registration

19 Call for Officer Nominations

20 Ethics and Political Pressure

21-22 Painting Yourself in a Corner

23 TAAO's Diamond Jubilee Celebration: A Conference Update

26 Upcoming Property Tax Professional Seminars & Conferences

27-28 TAAO News & Notes

TAAO 2013-2014Board of Directors


BACK ROWManny Natividad (Region 2 Director), Teresa Edmond (Region 1

Director), Liza Weckwerth (Region 3 Director), Janice Gangawer (Region 4 Director),

Paul Villarreal (Region 5 Director), Anita Henry (Region 6 Director), Sarah Curtis (Region 7 Director), Windy Nash (Region 8 Director),

Ernestina Torres (Region 10 Director)

FRONT ROWRobert Evans (ICTA Chair), Peggy Moore (Secretary-Treasurer),

Elisa Hand (President), David Pennington (Immediate Past President), Zelda Cryar (President-Elect), Sidney Vela (Vice President)

2013 - 2014 Board of Directors

TAAO Leadership


Elisa Hand, CCA, RPA, RTA, CTAPresident

Zelda Cryar, RTA, CTA, CSTAPresident-Elect

Sidney Vela, RPA, RTA, CTA, CSTA

Vice-President

Peggy Moore, RTASecretary/Treasurer

Robert Evans, CTA, RPAICTA Chair

David Pennington, RPA, CTAImmediate Past President

Teresa Edmond, RPA, RTA, CTADirector - Region 1

Manny Natividad, RTA/CDirector - Region 2

Liza Weckwerth, RPA, CTADirector - Region 3

TAAO State Office

1524 S. IH 35, Suite 235Austin, TX 78704

Phone: 512-926-2511Fax: 512-926-2920

www.taao.org

Lisa KrabbenhoftExecutive Director

[email protected]

Jean BainOffice [email protected]

Cherry Kay AbelEducation Manager

[email protected]

TAN Magazine

Lisa KrabbenhoftManaging Editor

Hector R. MezaGraphic Design & Layout

Janice Gangawer, RTADirector - Region 4

Paul VillarrealDirector - Region 5

Anita Henry, RTA, CTADirector - Region 6

Sarah Curtis, RPA, RTA, CTA, CCADirector - Region 7

Windy Nash, RPA, CTADirector - Region 8

Randy RiggsDirector - Region 9

Ernestina TorresDirector - Region 10

Carey Minter, RPA, CTADirector - Region 11

Advertisements do not imply endorsement of a firm’s products or services by TAAO.

Editorial articles are accepted for publication, but do not imply an opinion on the part of TAAO. TAN Magazine reserves the right to refuse or edit any articles submitted for publication.

TAAO does not issue or advocate opinions on political issues, but rather disseminates timely information regarding legislative activity from which individual members may form their own opinions.

TAAO Leadership


Continued on next page

TAAO Past Presidents

Name Term

David Pennington, RPA, CTA 2012-2013Patricia Davis 2011-2012Laurie Payton, RTA 2010-2011Curby Brantley, RPA, CTA 2009-2010Roy Hale, RTA, CTA 2008-2009Carey Minter, CTA 2007-2008W. Ken Nolan, CTA 2006-2007Jim Hudspeth, CTA 2005-2006Melissa De La Garza, RA 2004-2005Ray Helm, CTA 2003-2004Marvin Qualls, CTA 2002-2003Carolyn Allen, CTA 2001-2002Tina Morton, CTA 2000-2001Bill Holland, CTA 1999-2000Shirley Holub, CTA 1998-1999Katherine ‘Toni’ Trumbull, CTA 1997-1998Wayne Bouterse, CTA 1996-1997Alice Peddy, CTA 1995-1996Guy E. Griscom, CTA 1994-1995Jayne Morrell, RTA 1993-1994Joyce Collier, CTA 1992-1993Don Gilmore, CTA 1991-1992Harold J. Hagan, CTA 1990-1991Gerry L. Ramsey, CTA 1989-1990Ernest R. Richardson, CTA 1988-1989Marillyn Albert Harkins, CTA 1987-1988Arthur Skeen, CTA 1986-1987Ciro Trevino, CTA 1985-1986Kelley Utley, Jr., CTA 1983-1985Don E. Caldwell 1983John E. White, CTA 1982-1983Karl F. Braucher, CTA 1981-1982Lawrence A. Sapp, CTA 1980-1981Gail G. Jackson, CTA 1979-1980Albert J. Alsdorf, CTA 1978-1979C.R. Johnson, CTA 1977-1978Searcy German, CTA 1976-1977

TAAO Past Presidents

Name Term


TAAO Past PresidentsName Term

Thomas B. Landrum, CTA 1975-1976Sherwood Blair, CTA 1974-1975Elroy M. Satterlee, CTA 1973-1974J.N. Nugent, CTA 1972-1973Gladys Shipley, CTA 1971-1972Bobby L. Reed, CTA 1970-1971Jack Klitgaard, CTA 1969-1970Luther B. Jasper, CTA 1968-1969J. Glenn Smith, CTA 1967-1968F. E. Murrell, CTA 1966-1967A. James Henry, CTA 1965-1966P.E. Chennault, CTA 1964-1965Burford C. Rodgers, CTA 1963-1964O.R. Watkins, CTA 1962-1963Philip Loving, CTA 1961-1962Norman Register, CTA 1960-1961H.R. Macomber, CTA 1959-1960Harvey Austin, CTA 1958-1959Tom Crook 1957-1958P.E. Chennault, CTA 1956-1957Roy E. Brown 1955-1956Ben Armstrong 1954-1955A.W. Curlee 1953-1954Norman Register, CTA 1952-1953Aubrey L. Jones 1951-1952J.M. Darwood 1950-1951Charles Cottle 1949-1950Perry C. Burks 1948-1949W.H. Wilbanks 1947-1948Joseph B. Graves 1946-1947Gus F. Jud 1945-1946E.C. Vogt 1944-1945O.J. Rushing 1944-1945W.I. Pratt 1943-1944Fred Cullum 1942-1943W.S. Curlee 1941-1942T. B. Marshall, CTA 1940-1941

Continued from page 5


2013-2014 TAAO MEMBERSHIP APPLICATION

To Be Completed For New Members Only.

1. Professional Information First Name: _____________________________ Middle Initial: _________ Last Name: ___________________________________

Nick Name: ______________ Designations: __________________ TDLR #: ________________ # of Years in Industry: ________

Employer: _______________________________________________ Position: __________________________________________

Mailing Address: _________________________________ City: ______________________ State: _____ Postal Code: _________

E-mail: _______________________________________________ Phone: _______________________ Fax: ___________________

How did you learn about TAAO? _________________________________________________________________________________

Recommended by: ____________________________________________________________________________________________

2. Membership Categories All Memberships Expire September 30, 2014

□ Active Member $80

Any Ad Valorem Tax Assessor, Tax Collector, Chief Appraiser, Deputy or any agent of a governmental body employed by contract or any employee of an appraisal district or tax office in the State, whether appointed or elected to office, who works for taxing entities on a permanent basis, who receives the majority of his or her salary through taxing units and who subscribes to the Code of Ethics adopted by the members of the Corporation, shall be eligible to become an Active Member of the Corporation. An Active Member is entitled to all the rights and privileges of the Corporation including the right to vote and hold office.

□ Affiliate Member $80 Any person employed or previously employed by or working primarily with any local or state governmental body or educational institution or a person who is interested in ad valorem taxation, but does not qualify as an Active Member, shall be eligible to become an Affiliate Member. An Affiliate Member is entitled to all the rights and privileges of the Corporation including the right to vote but not including the right to hold office.

□ ICTA Dues $35 Check only if you have already been inducted into ICTA. ICTA dues are in addition to TAAO Active or Affiliate dues, and are required to maintain your CTA designation. ____________________________________________________________________________________________________________

3. Payment Make checks payable to TAAO and mail to: Questions?

TAAO Contact the TAAO Office 1524 S IH 35, Suite 235 Phone: (512) 926-2511 Austin, TX 78704 Fax: (512) 926-2920

Amount Enclosed: $ __________________


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New Year-New Skills-New Connectionsby Elisa Hand, CCA, RPA, RTA, CTA

Volunteers are the heart of all associations and TAAO is no different. Without the dedication and support of member volunteers, our association would not have survived for the last 75 years.

I want to sincerely thank all of the members who have stepped up to serve on a committee this year. Many of you work tirelessly year after year without complaint. I also want to challenge the rest of you to consider volunteering for a committee.

When it comes to serving on a committee, passion and positivity are the only requirements.

While learning new skills can be beneficial to many, it’s not a requirement for a fulfilling volunteer experience. Bear in mind, that the valuable skills you can bring to any volunteer effort are an open mind, a willingness to do whatever is needed, and a positive attitude.

In exchange for your time and your support, you will develop leadership skills that can benefit you both professionally and personally. Volunteering for a committee is just as easy as it is rewarding. Dedicating your time as a commit-tee volunteer helps you make new friends, expand your network, and boost your social skills.

Volunteering helps you make new friends and contacts.

One of the best ways to make new friends and strengthen existing relationships is to commit to a shared activity together. Working on a committee is a great way to meet new people, broaden your support network, work with people who have common interests, and just be fun and fulfilling.

Volunteering increases your social and relationship skills.

While some people are naturally outgoing, others are shy and have a hard time meeting new people. Serving on a committee gives you the opportunity to practice and develop your social skills. Once you have momentum, it becomes easier to branch out and make more friends and contacts.

As a TAAO committee volunteer, you can:

�� Contribute to industry and organizational issues

�� Exercise new leadership, teambuilding and communication skills

�� Network intimately with industry experts and thought leaders

�� Engage fellow TAAO members in meaningful dialogue

�� Design “by members, for members” programming

(continued on next page)


�� Work collaboratively in order to foster a spirit of innovation and creativity

�� Learn from diverse people and viewpoints

�� Build your resume with volunteer-staff

relationships

�� Contribute firsthand to knowledge creation

This year TAAO will celebrate its Diamond Jubilee – 75 years of serving property tax professionals in Texas. We are planning a spectacular celebration and still have plenty of opportunities for volunteers.

If you are interested in serving as a volunteer on one of our many committees, please contact me. I think you will find it worth your time!

Elisa

SAN ANTONIO, TEXAS

YEARS OF SUCCESS

TAAO ICTAANNUAL CONFERENCE

TAAO1939 2014

AUGUST 24 — 27 2014

YEARS OF SUCCESS

NEW YEAR-NEWSKILLS-NEW CONNECTIONS (continued from page 8)

Join us in San Antonio

April 4-5, 2014for

Spring Boards.



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Inside ICTAby Robert Evans, CTA, RPA

The holidays are over and now the bills are due! Are you ready to address them? I’m not referring to the bills from Macy’s, Wal-Mart, or Target, but from the beloved taxpayers of your district.As a field appraiser back in the good old days (The Nifty 90’s), January 31st didn’t mean much to me at the time. I was single, making good money at a cool job, driving a spanking new green 1994 Honda Civic with no cares in the world. Times were great back then because I wasn’t nearly as committed to my work as I am today. The term “CTA” was never in my vocabulary and January 31st was just a date 16 days from my birthday. And yes, the party started earlier in the month for me back in those days. But now thanks to my CTA designation and TAAO comrades, I can party with my collector colleagues on the other side of the tax table as the rush of property tax funds pour in through the door by midnight. This day is very important to all the members of our profession. Conversely, on the CAD side of the table, May 31st is judgment day. May 31st should be called “All Hallows’ Eve” because on June 1st, the fun begins with homeowners, business owners, and tax consultants haunting our halls challenging our every move in establishing market values for future fall assessments. Now that the CTA designation certificate hangs in my office, my perspective on taxpayers, appraisal values, and tax rates differs from where I stood in the Nifty 90’s. Now I’m here to serve the public on any day, or deadline, and take pure pride in my profession and agency where I work. I’ve come a long way and I’m thankful to those who have preceded me in this office and profession. Please join me in supporting our taxpayers in their time of need. Let’s get to it CTAs!Here are some orders of business that have taken place since my term began.

�� CTA Mentorship program is currently under construction

�� Altered CTA application to address Professional County Collector (PCC) issue

�� CTA Scholarship under development

Kudos to the ICTA Board and committees! None of this could have transpired without their service.

Robert Evans III

2013-2014 ICTA BoardRobert Evans – Chair Roy Hale – At LargeLeslie Muller – Incoming Chair Windy Nash – At LargeFrutoso Gomez – Secretary-Treasurer Elisa Hand – Past Chair

ICTA Committee ChairsTylene Gamble – Admissions Patricia Davis – By-LawsMelodee Arrendell – Election Tellers Jeff Law – NominatingTina Morton – Resolutions Tracey Foster – CTA of the YearCheryl Jordan – Membership Zelda Cryar – Fundraising


By Tracey L. Foster, JD, RPA, RTA, CTATR

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Education Update: USPAP Refresher, "For CAs", and ARB Training

Good news! The USPAP Refresher, Course 31 has been revised and approved at only 3.5 hours, instead of the full day course. This means that the USPAP course that all property tax professionals are required to take once every two years will now only take half a day instead of a full day. A welcome relief, since the main intent of the course is to update people on the changes in USPAP over the two year cycle, not teach it again from scratch. It helps that two of the 10 Standards have been retired starting in 2014. Standards 4 and 5 addressing real property “appraisal consulting” development and reporting have been retired “due to confusion and misuse of these Standards.” This change eliminates “appraisal consulting” from UPSPAP, leaving only “appraisal” and “appraisal review” under the USPAP doctrines.

Along with the change to the USPAP Refresher, TAAO, among others, are working on various courses for Chief Appraisers. If you see a course or seminar that reads “for CAs” that means that all or part of that course or seminar has been approved specifically for the new 15 hour requirement for Chief Appraisers.

In addition to Chief Appraisers, the Legislature also placed new requirements on ARB members. The Comptroller was charged with creating new policies that will apply to all ARBs, and with providing the necessary training that goes with those policies. That training is now available. ARB members are not allowed to participate in hearings, vote on determinations of protests or be reappointed to additional terms until they have completed the Comptroller’s ARB training courses and signed statements agreeing to comply with Property Tax Code requirements during ARB hearings. This requirement is especially important to an ARB member in the second year of his or her first term because the member may not have taken the continuing education course in the prior year. The Comptroller is urging all Appraisal Districts to ensure that ARB members are timely registered so that they complete training requirements prior to the scheduling of ARB hearings in 2014.

All of the training will be done live or via telecasts of the live training. The telecasts will be held in regional education service centers and will not be something that you can simply stream on your computer at your desk. No webinar or video training will be offered. The fee for registration is $45 for new member training and $45 for returning member training. The deadline for registration is Feb. 14, 2014. According to the Comptroller, “all ARB members must attend one of the live training seminars or one of the telecast training sessions held in certain regional education service centers across Texas.” Contact the PTAD Information Services Team for more information. Tracey


2014 Education Schedule

Continued on next page

NEW in 2014! All Austin education will take place at the Hilton Austin Airport Hotel, 9515 Hotel Drive, Austin, TX 78719; phone 512-385-6767.

Date Course Site City Instructor

Feb. 3-6 8-Assessment and Collections Dallas CAD Dallas Roy HaleFeb. 3-5 101-Intro to the TPTS: Prop Tax Admin Austin Diane MaloneFeb. 5-7 102- Intro to the TPTS: Prop Tax Appraisal Austin Diane MaloneFeb. 18-21 RPA Review –Level III/IV Combined Austin Mickey HandFeb. 18-21 7-Property Tax Law Austin Jim PritchardFeb. 24-27 5-Mass Appraisal Concepts Denton CAD Denton Marc Moffitt

March 3-4 30-Ethics Austin Larry KrumnowMarch 3-5 28-Truth in Taxation Dallas CAD Dallas Roy Hale March 3-5 32-USPAP Austin Mickey HandMarch 5 State Laws & Rules Update (PM only) Austin Windy NashMarch 6 31-USPAP Refresher (3.5 CEs; AM or PM) Austin Mickey HandMarch 10-13 RPA Review –Level III/IV Combined Denton CAD Denton Melodee ArrendellMarch 10-13 3-Income Approach to Value Austin Mitch McCulloughMarch 13-14 Public Funds Investment Training Austin David WebbMarch 24 Customer Service Workshop Austin Larry KrumnowMarch 24-27 8-Assessment & Collections Austin Fernando CantuMarch 28 31-USPAP Refresher (3.5 CEs; AM or PM) Parker CAD Weatherford Mickey Hand

April 28 Property Tax Math Workshop Austin Larry KrumnowApril 28-30 28-Truth in Taxation Austin Kristy RoeApril 28-May 1 RTA/C Review Austin Roy Hale

May 5-6 30-Ethics Austin Jeff CraigMay 6 State Laws & Rules Update (PM only) Austin Windy Nash

June 4 Public Funds Investment Training Region 2 ESC Corpus Christi David WebbJune 9-12 7-Property Tax Law Austin Lee GordonJune 9-12 8-Assessment & Collections Hill CAD Hillsboro Lois McKibbenJune 16-18 9-Advanced Assessment & Collections Austin Scott HowardJune 23-25 101-Intro to the TPTS: Prop Tax Admin Austin Connie RoseJune 25-27 102-Intro to the TPTS: Prop Tax Appraisal Austin Connie Rose July 7-10 8-Assessment & Collections Austin Zelda Cryar July 14-16 28-Truth in Taxation Austin Connie RoseJuly 16-17 Public Funds Investment Training Austin David WebbJuly 21-24 RPA Review –Level III/IV Combined Austin Lois McKibbenJuly 21-24 RTA/C Review Austin Roy HaleJuly 28 Customer Service Workshop Austin Jeff CraigJuly 28 Property Math Workshop Austin Larry Krumnow


2014 Education Schedule Continued from page 12

Sep. 8-10 9-Advanced Assessment & Collections Austin Lee GordonSep. 8-11 4-Business Personal Prop Appraisal Dallas CAD Dallas Ronnie SuttonSep. 8-12 2-Appraisal of Real Property Austin Mickey HandSep. 15-17 32-USPAP Austin Tracey FosterSep. 15-18 RTA/C Review Austin Roy HaleSep. 18-19 30-Ethics Austin Jeff CraigSep. 22-25 3-Income Approach to Value Austin Guy GriscomSep. 22-25 7-Property Tax Law Dallas CAD Dallas Jim PritchardSep. 29-Oct. 2 10-Appraisal Analysis Austin Michelle CardenasSep. 29-Oct. 1 101-Intro to the TPTS: Prop Tax Admin Austin Roy Hale

Oct. 1-3 102-Intro to the TPTS: Prop Tax Appraisal Austin Roy HaleOct. 6-9 RPA Review –Level III/IV Combined Austin Tracey FosterOct. 20-23 7-Property Tax Law Austin Lee GordonOct. 20-23 4-Business Personal Prop Appraisal Austin Ronnie SuttonOct. 20-23 RPA Review-Level III/IV Combined Dallas CAD Dallas Mickey Hand

Nov. 3 Property Tax Math Workshop Austin Diane MaloneNov. 3-6 5-Mass Appraisal Concepts Austin Jeff CraigNov. 3-6 10-Appraisal Analysis Dallas CAD Dallas Michelle CardenasNov. 4-6 32-USPAP Austin Bill FulghamNov. 10-12 32-USPAP Dallas CAD Dallas Mickey HandNov. 18-19 30-Ethics Austin Tracey FosterNov. 19 State Laws & Rules Update (PM only) Austin Windy NashNov. 19 USPAP Refresher/Ethics & Customer Service for Chiefs Austin Tracey Foster

Dec. 1-4 8-Assessment and Collections Dallas CAD Dallas Lois McKibbenDec. 8 31-USPAP Refresher (3.5 CEs) Dallas CAD Dallas Mickey Hand

Instructors subject to change without notice. All state certification and recertification information is available on TDLR’s Property Tax Professionals website; current CE values for each course can be found on PTAD’s website.

USPAP Courses (31 & 32) – Registrant is required to bring the most current USPAP Standards Manual to all USPAP courses. It can be ordered as a bound manual or PDF from the Appraisal Foundation.

Appraisal of Real Property (2), Income Approach to Value (3) & Business Personal Property Appraisal (4) Courses – Registrant is required to bring Property Assessment Valuation, 3rd Edition, to class; it can be ordered from IAAO’s website.

Date Course Site City Instructor


2014 State Certification Course Registration

1524 S. IH 35 #235, Austin, TX 78704 ♦ Phone 512.926.2511 ♦ Fax 512.926.2920

Fill out this form completely to ensure accurate processing. An email confirmation will be sent to the address you list below.

Register at least three weeks before start of the course. If registering within two weeks of course, call the TAAO office to inquire of availability. Regional courses can reach capacity very quickly, so register early.

Student manuals are distributed at 8:00 AM at the registration sign-in table on the first day of class. Courses begin promptly at 8:30 AM each day.

All course cancellations incur a $75 cancellation fee. Written notice of cancellation must be received one week before the first day of the course in order to receive a refund (less the $75 cancellation fee.)

Austin Course Location: Austin Airport Hilton, 9515 Hotel Drive, Austin, TX 78919. Call the hotel at 512-385-6767 and ask for the TAAO group rate with the name of the course to receive the TAAO group rate of $109 per night plus tax. Reservations need to be made at least two weeks before the first day of class. Space is limited.

Please fill out a separate form for each course you wish to take. $100 Mem | $150 NonMem 31 - USPAP Refresher (3.5 hours) ‡ $175 Mem | $275 NonMem 101 - Intro to the Texas Property Tax System: Prop Tax Admin $175 Mem | $275 NonMem 102 - Intro to the Texas Property Tax System: Tax Appraisal $225 Mem | $325 NonMem 30 - Ethics, 28 - Truth-in-Taxation, 32 - USPAP ‡ $265 Mem | $365 NonMem 3 - Income Approach to Value*, 4 - Business Personal Property

Appraisal*, 5 - Mass Appraisal, 7 - Property Tax Law, 8 - Assessment & Collections, 9 - Adv. Assessment & Collections, 10 - Appraisal Analysis,

$295 Mem | $395 NonMem 2 - Appraisal of Real Property* ‡ Registrant is required to bring to class the most current USPAP Standards Manual to all USPAP courses. It can be ordered as a bound manual or PDF from the Appraisal Foundation. * Registrant is required to bring to class Property Assessment Valuation, 3rd Edition for courses 2, 3, & 4. It can be ordered from IAAO’s website. All state certification and recertification information is available on TDLR’s Property Tax Professionals website. All current Continuing Education values for each course can be found on PTAD’s website. Full Name: ________________________________________ TDLR #: ____________________________

Email: ___________________________________________ Phone: ____________________________

Employer: _______________________________________ Position: ____________________________

Address: ____________________________________________________________________________

Course Name: ________________________________________________________________________

Course Date: ________________________ AM PM Location: ____________________________ (If applicable) Course is being taken for: Certification Continuing Education Other

Total Enclosed: ____________ Make checks payable to TAAO, and mail to: TAAO, 1524 S. IH-35, # 235, Austin, TX 78704

I am a recipient of TAAO’s Walter Stoneham Scholarship. Please charge this course to my scholarship.


2014 State Review Course Registration


Fill out this form completely to ensure accurate processing. An email confirmation will be sent to the address you list below.

Register at least three weeks before start of the course. If registering within two weeks of course, call the TAAO office to inquire of availability. Regional courses can reach capacity very quickly, so register early.

Student manuals are distributed at 8:00 AM at the registration sign-in table on the first day of class. Courses begin promptly at 8:30 AM each day.

All course cancellations incur a $75 cancellation fee. Written notice of cancellation must be received one week before the first day of the course in order to receive a refund (less the $75 cancellation fee.)

Austin Course Location: Austin Airport Hilton, 9515 Hotel Drive, Austin, TX 78919. Call the hotel at 512-385-6767 and ask for the TAAO group rate with the name of the course to receive the TAAO group rate of $109 per night plus tax. Reservations need to be made at least two weeks before the first day of class. Space is limited.

Review courses do not qualify for continuing education credits. They are designed to assist those seeking certification in preparing for their state exam. Actual classroom hours are at the discretion of the instructor and are subject to change based on need. Prior to registering for the review course, you should confirm your eligibility to take the examination by going to TDLR’s Property Tax Professionals Examination Page and scheduling your examination. Questions regarding examinations should be directed to TDLR at: [email protected].

Review Rates: TAAO Member $305 | Non-Member $405

RPA Review Level III

RPA Review Level IV

RTC Review

RTA Review

Full Name: ________________________________________ TDLR #: ____________________________

Email: ___________________________________________ Phone: ____________________________

Employer: _______________________________________ Position: ____________________________

Address: ____________________________________________________________________________

Course Name: ________________________________________________________________________

Course Date: ______________________________ Course Location: ____________________________

Total Enclosed: ____________ Make checks payable to TAAO, and mail to:

TAAO, 1524 S. IH-35, # 235, Austin, TX 78704




2014 State Laws & Rules Update

83rd Texas Legislature

This State Laws and Rules Update reviews bills passed in the 2013 83rd Legislative Session that affect the property tax profession. This workshop has been approved by PTAD and meets the requirement for 2 CEs of state laws and rules update. Cost: $50 TAAO members $75 non-members 2014 Dates: (circle one) Jan. 31 Mar. 5 May 6 Nov. 19 Time: 2:00 PM – 4:00 PM Location: Austin Airport Hilton, 9515 Hotel Drive, Austin, TX 78919 Instructor: Windy Nash, Dallas CAD Capacity: 50 students

Registration Information Full Name: __________________________________________ TDLR #: _______________________________ Employer: __________________________________________ Position: _______________________________ Address: ___________________________________________________________________________________ Email: _______________________________________________ Phone: _______________________________ Total Enclosed: ____________

Make checks payable to TAAO and mail to TAAO, 1524 S. I-35, #235, Austin, TX 78704. Cancellation Policy: Registration fee is non-refundable.



TAAO 2014 Customer Service Workshop

This continuing education program is an interactive workshop covering a broad spectrum of customer service concepts and practices. The program is worth 7 Continuing Education (CE) Units. Cost: $200 TAAO members $300 non-members Dates: (circle one) March 24 July 28 Time: 7:30 AM – 8:00 AM Check-in/Registration

8:00 AM – 5:30 PM Instruction (two 15-minute breaks, 1 hour lunch) Location: Austin Airport Hilton, 9515 Hotel Drive, Austin, TX 78919

Call the hotel at 512-385-6767 and reference the TAAO Customer Service Workshop to receive the contracted rate of $109 per night plus tax.

Capacity: 30 students

Registration Information Full Name: __________________________________________ TDLR #: ______________________________ Employer: __________________________________________ Position: ______________________________ Address: _________________________________________________________________________________ Email: ______________________________________________ Phone: ______________________________ Total Enclosed: ____________ Make checks payable to TAAO and mail to:

TAAO, 1524 S. I-35, #235, Austin, TX 78704


Cancellation Policy: Course cancellations incur a $75 processing fee. To be eligible for a refund, notice of cancellation must be received in writing at least seven days before class begins.



Public Funds Investment Officer Training This one-and-a-half-day seminar meets the required 10 hours of Public Fund Investment Act training needed every two years for all persons serving as financial officers, treasurers or investment officers of a local government. The program is approved for 10.75 Continuing Education (CE) units. Topics to be covered include the following.

Public Funds Investment Act, Texas Gov’t Code Chapter 2256

Board Resolutions & Official Actions Diversifying Your Portfolio Reporting Requirements Quarterly Investment Reports Investment Ethics

Public Funds Collateral Act, Texas Gov’t Code Chapter 2257

Investment Accounting Investment Policies & Annual Review Cash Management & Forecasting Depository Contracts Investment Strategies

Cost: $225 TAAO members $325 non-members

2014 Dates: (circle one) March 13-14 or July 16-17

Itinerary: Day 1 Day 2 12:30 PM Check-in/Registration 8:30 AM – 12:00 PM Class Instruction 1:00 – 5:00 PM Class Instruction 1:00 – 5:00 PM Class Instruction

Location: Austin Airport Hilton, 9515 Hotel Drive, Austin, TX 78919 Call the hotel at 512-385-6767 and reference the TAAO Investment Officer Training to receive the contracted rate of $109 per night plus tax.

Registration Information Full Name: __________________________________________ TDLR #: _______________________________ Employer: __________________________________________ Position: _______________________________ Address: ___________________________________________________________________________________ Email: _______________________________________________ Phone: _______________________________ Total Enclosed: ____________ Make checks payable to TAAO; mail to TAAO, 1524 S. I-35, #235, Austin, TX 78704.

I am a recipient of TAAO’s Walter Stoneham Scholarship. Please charge this class to my scholarship. Cancellation Policy: Course cancellations incur a $75 processing fee. To be eligible for a refund, notice of cancellation must be received in writing at least seven days before class begins.


The Nominating Committee is now accepting recommendations for the 2014 officer election. Per the bylaws, “any voting member in good standing shall be eligible for nomination as an officer, provided the nominee has served at least one year as a Board Member at any time prior to an elective term of office. The nominee must be a current TAAO member at the local and state level and an employee of a governmental entity, or a company under contract to a government entity and actively working the field of appraising, assessing, and/or in the collection of taxes.”

Candidate suggestions should be sent to the attention of Nominations Committee Chair Ken Nolan at [email protected].

ICTA BOARD NOMINATIONS

The ICTA Nominating Committee is accepting recommendations for the ICTA Board of Directors. Each director is elected to a term of five years, and progresses through the officer positions. Any ICTA member in good standing is eligible to serve as a director. Candidate suggestions should be sent to Jeff Law at [email protected].

Call for Officer Nominations



I’m getting ready to teach my first “enhanced” ethics class for chief appraisers under HB 585. That new law requires chief appraisers to have two hours of continuing education in a program of professional ethics specific to the chief appraiser of a CAD, including a program on the importance of maintaining the independence of the appraisal office from political pressure. We’ve seen that “independence from political pressure” language before – in the occupations code provision about training for new chief appraisers. It must have been very much on the legislature’s mind for them to insist that we repeat such training every two years.

So I got to thinking. What exactly do they mean by political pressure? Given that we’re government, funded by other governments, and devoted to public service, how do we maintain independence?

I don’t think the legislature intended appraisal districts or tax offices to ignore communications from other public officials. In today’s connected environment, that’s just suicidal. They, like we, are here to serve the public, and they can and do act as important eyes and ears for property tax professionals. Some people may feel more comfortable contacting an elected or appointed official they know than calling up the tax office or appraisal district directly. That’s legitimate, and often the official can help in getting a sticky problem resolved. We sometimes mess up, and when we mess up, it affects the business processes of other offices. Complaints and suggestions about that are always legitimate. If a concern comes to you from a legislator, the last thing you should do is ignore it. If you do, or if it is mishandled, the legislator may try to fix it in the next session. The fix can come back in legislation that has all sorts of unintended consequences. These comments, complaints, or suggestions can be made in assertive, persistent, and even annoying fashion. We have to look past our annoyance and be sure we are addressing whatever the problem is.

Political pressure can also come from the community. Back in Houston’s last boom, when residential values were increasing by double digits every year, there was all sorts of hoopla—talk radio, homeowner groups, and various elected officials—about bringing the out of control appraisal system back under control. Of course, it wasn’t out of control; it was just following the market. Again, the best approach was to maintain our cool, explain our mission, and act very quickly to address any errors that were pointed out to us in what we did. We also stayed firm when we needed to. In some of those years, our protest hearings ran into the following year.

Unlike a lot of property tax systems, ours is founded on some pretty high ideals. That all property should be appraised at market value. That everyone should receive equal treatment. That we ought to let people know when we’re going to do something that will cost them tax dollars. That we ought to listen and take action when they point out our mistakes. These require both independence and engagement. I think if we keep those ideals in mind, stay humble, and patiently explain our position, we’ll be alright.

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Ethics and Political Pressureby Sands Stiefer, RPA


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Painting Yourself in a Cornerby R. Bruce Medley

This article is an expansion on a topic raised in the last article as to what we call land-locked properties – properties with no road access. There is, unfortunately, a misconception shared amongst many people that people who own landlocked properties have an absolute right to road access. Well, that isn’t necessarily so.

Implied Access Easements by grant or reservation.Imagine, if you will, a twenty acre tract known as Blackacre. Blackacre is owned by Bubba and has road access only along a 50 foot side of the property. Bubba has a driveway leading all the way from the road back to some buildings in the back ten acres. One day Bubba decides he needs some cash and sells the back ten acres to Eloise without mentioning the driveway access.

This transaction would probably give rise to an implied easement by grant because at the time of division: 1) the property had a single owner just prior to the division; 2) the driveway is necessary for use of the property sold; 3) the driveway was in existence before division; and 4) the driveway was in continuous and open use before the division.

These are the necessary elements for an implied easement by grant – in short, the existence and necessity of the access was obvious to both buyer and seller before conveyance and the courts will assume that its existence was implied in the conveyance. The same implication can also be made if Bubba had sold the front ten acres and retained the back ten – that would be an implied easement by reservation. However, it should be noted that courts have been less likely to protect the grantor than the grantee – in other words if Bubba paints himself into a corner, he is not guaranteed a way out.

Easements by absolute necessityAssume we still have Blackacre and it’s been several years down the road. Because the implied easement was not proved by the buyer and the seller after the division, the owner of the back ten acres has to prove an easement by necessity. To give an example as to how much the Courts consider this a Hail Mary pass (I’m not a sports fan so relish the very rare football reference), this type of easement is also referred to as an easement by absolute necessity or an easement by strict necessity. In order to prove the easement, the owner of the back ten acres has to show that: 1) both tracts were at one time one tract; 2) the driveway is the only way in and out of the property; and 3) the need for that access existed at the time of the division. The necessity of that access is vital – it can’t just be the easiest access, it must be the only access. If access is negotiated through a different property, the ability to claim the driveway as access may go away.

(continued on next page)


Transportation Code, 251.053In 1995, The Legislature enacted §251.053 of the Transportation Code which allows the Commissioner’s Court to create a public road across if an application is made by a property owner that shows that said road is necessary for his use of the property. The procedure calls for notices to adjoin property owners, an evidentiary hearing, and payment to the effected owner for fair market value of the property taken.

Unfortunately, it is unknown whether or not the Courts would uphold this procedure if contested – a similar provision was struck down by the Texas Supreme Court in 1962 because there was no requirement in the statute that evidence be provided that the road was necessary to the public, not just necessary to one property owner. Given changes in 2009 and 2011 to the Constitution and Statutes which narrow the availability of eminent domain and strengthen the necessity of showing that it is necessary for the public, the ability of this provision to withstand judicial scrutiny is unclear.

So, the moral of the story is that a person really needs to do homework before buying a landlocked property to ensure that they can prove the facts for an access easement or, more importantly, make sure that access is stated clearly in the Deed.

Bruce Medley

Painting Yourself in a Corner (continued from page 21)


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by Tracey L. Foster, JD, RPA, RTA, CTA

This year is TAAO’s 75th anniversary as the premier organization for all prop-erty tax professionals and we are getting the celebration ready! August 24-27 will find property tax professionals from across the state gathering on the San Antonio Riverwalk to celebrate. We will come together to remember the old days, enjoy current company and look to the future of our profession.

The Conference Committee met in the fall, discussing a variety of speakers and topics to educate and entertain. We are making plans to cover everything from the new laws and rules taking effect in 2014 to the new ARB and Chief Appraiser education requirements. With an estimated 18 CEs planned, every-one will get their money’s worth for the trip.

Are you interested in becoming an instructor? Are you already an instruc-tor but need training hours to keep your teaching certification? This year we will again host two Instructor workshops on Saturday before the conference. Registration will be separate from the conference, but we welcome new and old instructors alike.

Are you a CTA yet? Now’s the time to get your nomination and letters of rec-ommendation in so that YOU can become one of this year’s new CTAs. New CTAs and CTA of the Year are recognized at the CTA Luncheon that will be held on Sunday, the first day of the conference this year. Mark your calendars so you won’t miss it.

As you can see, we have a lot underway getting ready for TAAO’s birthday party. Conference registration should open in late February, so check the TAAO website for details and forms. Hope to see you all in San Antonio in August!

Tracey

SAN ANTONIO, TEXAS

YEARS OF SUCCESS


TAAO1939 2014

AUGUST 24 — 27 2014

YEARS OF SUCCESS

TAAO's Diamond Jubilee CelebrationA Conference Update


SAN ANTONIO, TEXAS

YEARS OF SUCCESS


TAAO1939 2014

AUGUST 24 — 27 2014

YEARS OF SUCCESS

MARK YOUR CALENDARS75th Annual TAAO & ICTA Conference

August 2014San Antonio, Texas



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FUTURE TAAO ANNUAL CONFERENCES

Feb. 9-12 Tx Assoc of Appraisal Districts (TAAD) Annual Conference Ft. Worth, TX

Feb. 28-Mar. 1 RGV Chapter 2014 Tip-o-Tex Conference McAllen, TX

Mar. 23-26 Tx School Assessors Assoc (TSAA) Annual Conference Austin, TX

Aug. 24-27, 2014 75th Annual Conference San Antonio

Aug. 30 – Sept. 2, 2015 76th Annual Conference Irving

Aug. 28-31, 2016 77th Annual Conference Galveston

Members: Send us the news you want to share with association members. Keep your colleagues up to date on awards, promotions, moves, celebrations and passings. This is your space to share events of interest with the TAAO family. Email all submissions to [email protected].


&To Sarah Curtis, Upshur CAD Chief Appraiser, on her installation as President of the Texas Rural Chief Appraisers.

To J. Sidney Vela, Chief Appraiser and Tax Assessor-Collector for Jim Wells CAD, on his appointment to TDLR’s Tax Professionals Advisory Committee.

To Williamson County Tax Assessor-Collector Deborah Hunt on her appointment to the Texas County and District Retirement System’s Board of Trustees.

To the staffs of the following appraisal districts on the achievement of the IAAO Certificate of Excellence in Assessment Administration!

�❖ Dallas Central Appraisal District

�❖ Wichita Appraisal District

�❖ Williamson Central Appraisal District

Only 24 appraisal districts have earned this honor since the program’s inception, and only five of those appraisal districts are from Texas. The certificate recognizes governmental units utilizing best appraisal and assessment practices in their offices, and is an important recognition of industry professionals who strive to meet the highest standards in their line of work. The awards were presented at IAAO’s International Conference on Assessment Administration in Grand Rapids, Michigan, August 25-28.

RETIREMENTS

After 12 years as the Chief Appraiser in Ector County and 29 years with the Ector County Appraisal District, Karen McCord has retired.

Pat Moraw has retired from Milam County Appraisal District after more than 30 years; she was Chief Appraiser for 26 of those years.

Effective December 31, 2013, Victor Perry retired as Chief Appraiser of Maverick CAD. Maggie Duran is MCAD’s new Chief Appraiser.

CONGRATULATIONS


Our Condolences

To Lipscomb County Tax Assessor Collector Kathy Fry and her family at the passing of her husband Jim on December 27, 2013.

To the family of former Nueces County Appraisal District Chief Appraiser Ollie Grant, Jr., at his passing on December 20, 2013.

To the family of Cindy Jetton, Tom Green County Tax Assessor Collector at her passing on January 2, 2014.

To the family of Donald Gene Landry, Sr. , Director of the Review Appraisal Division at Harris County Appraisal District, on his passing on December 22, 2013.

To Cooke CAD Collections Supervisor and TAAO Secretary/Treasurer Peggy Moore and her family at the passing of her mother, Mary Hill, on Sunday, January 5, 2014.

To the family of former Hidalgo County Tax Assessor Collector Ciro Trevino at his passing on January 12, 2014.

Members: Send us the news you want to share with association members. Keep your colleagues up to date on awards, promotions, moves, celebrations and passings. This is your space to share events of interest with the TAAO family. Email all submissions to [email protected].


winter 2014 tan magazine

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