20 - Angelina CAD :: Angelina County Appraisal District



The Angelina County Appraisal District has prepared and published this report to notify and inform the Board of Directors, taxing entities, and citizens of Angelina County of pertinent information containing the activities, accomplishments, and policies of the appraisal district, as well as statistical information of public interest for the current tax year. This report is prepared annually by the chief appraiser and is completed in compliance with the International Association of Assessing Officers’ Standard on Public Relations.Valuation & Administrative Standards and PoliciesValuation & Administrative Standards and PoliciesThe Angelina County Appraisal District is a political subdivision of the State of Texas created effective January 1, 1980. The provisions of the Texas Property Tax Code govern the legal, statutory, and administrative requirements of the appraisal district. The appraisal district is responsible for local property tax appraisal and exemption administration for all jurisdictions or taxing units in the county. The appraisal district updates values each year to assure that all properties are valued at fair market value as of the appraisal date (January 1). The Appraisal District is governed by a board of 10 directors who are elected by the taxing units within the boundaries of Angelina County. The chief appraiser, appointed by the Board of Directors, is the chief administrator and chief executive officer of the appraisal district. The Board of Directors approves the budget and reviews expenditures over the course of each fiscal year. Additionally, the BOD also appoints the Appraisal Review Board and Agricultural Advisory Board.The taxing entities are as follows: Angelina County, Angelina College, City of Diboll, City of Hudson, City of Huntington, City of Lufkin, City of Zavalla, Central I.S.D., Diboll I.S.D., Hudson I.S.D., Huntington I.S.D., Lufkin I. S. D., Zavalla I. S. D., Colmesneil I.S.D., Wells I.S.D., Angelina County Fresh Water Districts 1 and 4. In 2017, the Angelina Fresh Water District 3 was dissolved and combined with FWD1 according to state legislation.The appraisal district’s standards and policies of valuation and administration are available upon request. The District determines the market value of a property using mass appraisal standards and techniques which comply with the Uniform Standards of Professional Appraisal Practices (USPAP). All manuals comply with the Texas Property Tax Code, Uniform Standards of Professional Appraisal Practice, International Association of Assessing Officers’ Standards, as well as other generally accepted standards. The appraisal district operates using appraisal manuals specific to general types of property, office administration manuals, assessment appeals manuals, and personnel policies and procedures manuals. The reappraisal of property is completed in accordance with the appraisal district’s most recently adopted reappraisal plan. Standards and policies for the valuation process of the appraisal district comply with the Texas Property Tax Code, as well as other generally accepted appraisal methods and techniques. All property is appraised in an equal and uniform manner. All property must be appraised at market value, as defined by the Texas Property Tax Code. To determine the value of taxable property, the appraisal district uses the cost, market, and income approaches to value.Appraisers hired by the District, are subject to requirements set forth by the Property Taxation Professional Certification Act which was passed by the 68th Legislature. Appraisers are required to register with the Texas Department of Licensing and Regulation (TDLR) before performing appraisals. Appraisers are required to successfully complete a series of educational courses towards certification and designation as a Registered Professional Appraiser (RPA). To obtain an RPA designation, appraisers must effectively complete the course requirements within five years from the date of registration. Once an appraiser has obtained their certification, they must recertify on a biannual basis, and must include two hours of ethic training, seven hours of USAP, and a law and rule update course set by the state legislature. The District currently employs 6 certified RPA’s and 3 appraisers working towards their certification. 2020 Valuation Summary Residential Parcels2.389% increase in value from the previous year with 376 new accounts and new market value of $34,953,mercial Parcels8.202% increase in value from the previous year with 29 new accounts and new value market of $14,243,982.Agricultural Parcels2.041% increase in value from the previous year with a decrease of -0.3823% in acreage (1,444.9092 acres) and value increase of $19,359,783.Total ValuesThe Angelina CAD serves the following taxing jurisdictions: Beside each taxing entity is the total market value and taxable value for each as of certification. The chart below identifies the parcel count, Category A (Residential) values, Category F (Commercial) values, Category D (Agriculture and Timber) values, and total amount of exemptions for each taxing jurisdiction.Total ValuesThe Angelina CAD serves the following taxing jurisdictions: Beside each taxing entity is the total market value and taxable value for each as of certification. The chart below identifies the parcel count, Category A (Residential) values, Category F (Commercial) values, Category D (Agriculture and Timber) values, and total amount of exemptions for each taxing jurisdiction.Taxing Unit2020 Total Tax rateMarket ValueTaxable Value (before freeze)Angelina County0.437120$6,510,303,036$4,752,738,680Angelina College0.170958$6,506,301,036$4,993,972,469City of Diboll0.630000$236,615,919$203,051,771City of Hudson0.303407$187,630,348$168,718,961City of Huntington0.610087$78,920,980$66,404,300City of Lufkin0.531135$2,457,342,787$2,228,767,926City of Zavalla0.405373$22,167,492$16,653,616Central ISD1.217263$510,682,062$311,299,620Colmesneil ISD0.997300$8,475,850$511,940Diboll ISD1.164700$531,083,393$310,473,562Hudson ISD1.226000$819,283,344$590,534,791Huntington ISD1.226900$818,653,904$395,696,844Lufkin ISD1.324100$3,392,432,812$2,794,052,360Wells ISD1.279700$16,491,538 $9,495,323Zavalla ISD1.420300$409,886,477$118,140,106Taxing UnitParcel CountResidential Category ACommercial & Industrial Category FAgriculture and Timber Category DTotal Amount of ExemptionsMarket ValueMarket ValueMarket ValueAngelina County66,6712,566,126,428710,491,099967,831,318849,581,974Angelina College66,6672,566,126,428710,491,099967,831,318664,6346,185City of Diboll2,17088,689,68234,478,7003,496,47829,812,036City of Hudson2,333130,961,26222,309,1965,660,88012,801,256City of Huntington2,16347,444,88010,970,2903,669,2508,805,361City of Lufkin19,6181,116,695,371581,181,72535,706,252191,975,106City of Zavalla77710,917,0592,529,0801,699,4203,783,973Central ISD9,380206,659,98015,412,290137,862,43968,801,308Diboll ISD5,217176,532,20442,214,110117,960,865112,635,447Hudson ISD6,719433,576,50766,212,880119,717,700115,867,611Huntington ISD9,748227,979,37214,571,860262,728,471175,539,560Lufkin ISD30,1591,430,001,501566,748,099206,835,698401,017,866Zavalla ISD5,33889,855,8944,544,270116,848,305186,701,209 Local Appraisal Sales Ratio Study Analysis The appraisal district is required by the Texas Property Tax Code to appraise all taxable property at market value as of January 1st of each year. The sales ratio determines the degree of uniformity and the median level of appraisal by the appraisal district within major categories of properties.Residential Median Ratio – 0.9617ACAD does not perform ratio studies for Commercial or Agricultural sales due to the small number of sales producing unreliable results.Types of Property in CountyTypes of Property in CountyAll property in the District’s appraisal records is classified and assigned to one property category as established by the State Comptroller’s office. Listed below are each property category and the type of property found within each category and the total market value for the county for each category.CategoryMarket ValueCategory A – Single Family Residential$2,566,126,428Category B – Multifamily Residential$74,140,070Category C – Vacant Lots$88,808,931Category D – Rural Land (Agriculture & Timber)$967,831,318Category F – Commercial & Industrial$710,491,099Category G – Oil, Gas, Minerals$251,187,046Category J – Utilities$260,051,020Category L – Personal Property$702,903,220Category M – Mobile Homes$52,868,390Category O – Inventory$3,288,060Category S – Special Inventory$34,003,690County Total Market Value$5,711,699,272 Appeal Data The following is an overview of the appeals filed with Appraisal Review Board (ARB) under Section 41 of the Property Tax Code. This year the ARB held its formal hearings from 06/16/2020 to 07/14/2020.The appraisal district received 897 protests filed under Section 41 of the Property Tax Code. The Appraisal Review Board heard 9 protests for which the Review Board determined and issued a value. The appraisal district settled 644 of the protests filed during the informal hearings process and 101 protests were withdrawn with no changes. The remaining 143 property accounts for which a protest was filed did not show for their scheduled ARB hearing and the appraisal district was unable to make any further contact with the owners/agents for the accounts. Legislative Changes The Texas Legislature is scheduled to meet for the 87th Regular Session in January 2021. This section highlights recent legislative changes related to property tax from the 86th Regular Session of the Texas Legislature. This section does not highlight all legislative changes; this information is provided solely as an informational resource. Legislative changes that became effective on or after January 1, 2019 amounted to fifteen (15) Senate Bills and thirty (30) House Bills. By and large, SB2, with portions effective January 1st and September 1st, 2020 and January 1st, 2021, was the most comprehensive and lengthy change and is summarized below:?Legislative Session: 86(R)Senate Bill 2Senate Author:? Bettencourt et al.Effective:? See belowHouse Sponsor:? Burrows et al.?Senate Bill 2, the Texas Property Tax Reform and Transparency Act of 2019, amends session law and the Tax Code, Government Code, Health and Safety Code, Local Government Code, Special District Local Laws Code, and Water Code to revise the manner by which the property tax rates of a taxing unit, other than a special taxing unit as defined by the bill, are set by:·?????????reducing the amount that the property tax revenue collected may increase year over year from eight percent to 3.5 percent;·?????????requiring voter approval of an adopted tax rate that exceeds that 3.5 percent cap;·?????????providing for the imposition of an amount of taxes equal to $500,000 before that cap applies; and·?????????providing for the rollover of unused revenue growth below the cap for up to three years.?Senate Bill 2 renames the rollback tax rate the voter-approval tax rate and renames the effective tax rate as the no-new-revenue tax rate. The bill provides for a tax rate adjustment for qualifying county indigent defense compensation expenditures and eligible county hospital expenditures.?Senate Bill 2 sets out and revises certain property tax notice requirements and provides for the delivery of certain of those notices by email. The bill sets out and revises provisions relating to the public hearings to be held on a proposed tax rate and the process for adopting that rate.?Senate Bill 2 requires the chief appraiser of each appraisal district to create and maintain a database of certain property-tax-related information and requires each taxing unit to maintain a website, or have access to a generally accessible website, on which the taxing unit is required to post certain tax rate and budget information.?Senate Bill 2 authorizes the chief appraiser of an appraisal district to maintain a list of real estate brokers, sales agents, appraisers, and property tax consultants who have designated themselves as individuals who will provide free residential property owner assistance.Senate Bill 2 requires the appraisal review board (ARB) for an appraisal district established in a county with a population of one million or more to establish special panels to conduct certain taxpayer protest hearings. The bill provides for the preparation and dissemination of an ARB survey that allows certain affected individuals to provide comments and suggestions to the comptroller of public accounts regarding an ARB and requires the comptroller to issue an annual report summarizing the information submitted during the preceding year.?Senate Bill 2 requires the comptroller to appoint a property tax administration advisory board to advise the comptroller and authorizes the advisory board to make recommendations to the comptroller regarding improving the effectiveness and efficiency of the property tax system, best practices, and complaint resolution procedures.?Senate Bill 2 provides for a more uniform and robust training program for persons who have agreed to serve as arbitrators in binding arbitrations of property tax appeals. The comptroller must approve curricula and provide an arbitration manual and other materials for use in training and educating arbitrators, make all materials freely available online, and establish and supervise a training program on property tax law for such training and education. The bill requires an arbitrator to complete any revised training required by the comptroller before being able to renew the arbitrator's agreement to serve as an arbitrator and provides for the removal of a person from the registry of arbitrators for a failure to complete required training within the prescribed time frame.Senate Bill 2 prohibits an individual from being employed by an appraisal district if the individual is an officer or an employee of a taxing unit that participates in the district and requires an appraisal district to appraise property in accordance with any appraisal manuals required by law to be prepared and issued by the comptroller. The bill requires the comptroller to prescribe uniform property tax rate calculation forms and provides for the incorporation of those forms into an appraisal district's database of property-tax-related information.Senate Bill 2 authorizes an ARB to schedule the hearings on all protests filed by a property owner or the designated agent of the owner to be held consecutively and requires an ARB to schedule a hearing on a protest filed by a property owner who is 65 years of age or older, disabled, a military service member, a military veteran, or the spouse of a military service member or military veteran before scheduling a hearing on a protest filed by a designated agent of a property owner. The bill prohibits an ARB from determining the appraised value of a property that is the subject of a protest to be an amount greater than the property's appraised value as shown in the submitted appraisal records, except as requested and agreed to by the property owner.?Senate Bill 2 takes effect January 1, 2020, except that:·?????????certain provisions relating to ARBs and taxpayer protest hearings take effect September 1, 2020;·?????????certain provisions relating to the appraisal and assessment process take effect January 1, 2021; and·?????????certain provisions relating to the notice of appraised value for a single-family residence that qualifies for a residence homestead tax exemption take effect January 1, Achievements in Operations and Appraisal The appraisal district continuously works to improve efficiencies within its operations. The following activities are reviews preformed to enhance the operations and appraisal performance within the appraisal district. Both reviews are performed by the Texas Comptroller’s Property Tax Assistance Division, under guideline from the Texas Property Tax Code and Comptroller rule.AppraisalProperty Value StudyThe Property Value Study (PVS) is conducted by the Property Tax Assistance Division (PTAD) of the State Comptroller’s Office to estimate a school district’s taxable property value through the effectiveness of the District’s appraisals. If the District’s appraised values in a school district are within the acceptable range (5% of market value) then the values are certified to the Commissioner of Education. The PVS results are used for school district’s state funding. Angelina CAD did undergo a PVS in 2020, with results to be validated and certified for local values in all school districts in 2021.OperationsMAP ReviewThe Methods and Assistance Program (MAP) review is conducted in accordance with Tax Code Section 5.10 (a), effective January 1, 2010, and related State Comptroller rule 9.301. The Property Tax Assistance Division (PTAD) performed the review. As part of the MAP review process, the appraisal district is required to submit, in advance of the review, electronic copies of procedures, policies, notices, manuals and related materials necessary for the completion of this review. Comptroller reviewers also collect related information at the time of the on-site review, compare appraisal district records to existing property and locate property using district maps. Each appraisal district is reviewed every other year. The review conducted by the Comptroller’s Office reviews the appraisal districts: governance; taxpayer assistance; operating procedures; and appraisal standards, procedures, and methodology. Angelina County will undergo a MAP Review in 2021, for which results will be released in 2022. ................
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