Duval County Appraisal District – 2011 Local Annual Report

2/21/2012 

The Duval County Appraisal District is a political subdivision of the State of Texas. The provisions of the Texas Property Tax Code govern the legal, statutory, and administrative requirements of the appraisal district. Members of the Board of Director’s are elected by the taxing units within the boundaries of Duval County. The chief appraiser, appointed by the Board of Directors, is the chief administrator and chief executive officer of the appraisal district. The appraisal district is responsible for local property tax appraisal and exemption administration. Property appraisals by the district allocate the year’s tax burden on the basis of each taxable property’s market value. We also determine eligibility for various types of property tax exemptions such as those for homeowner’s, the elderly, medical, disabled veterans, charitable and religious organizations, and agricultural productivity valuation. 

The Duval CAD serves the following taxing jurisdictions: 

            Taxing Unit                                                    Market Value             Taxable Value 

·       Duval County                                                 $2,115,067,231               $750,640,140

·       Benavides ISD                                               $   804,875,546               $247,449,255

·       Freer ISD                                                      $   680,736,158               $341,705,884

·       Premont ISD                                                  $     49,462,310               $ 15,889,470

·       Ramirez CSD                                                 $   107,201,500               $ 23,439,894

·       San Diego ISD                                               $   473,017,477               $104,226,503

·       City of San Diego                                           $      45,464,415              $ 26,533,834

·       Duval County Groundwater District                 $2,112,847,721               $750,498,332

·       Duval County Emergency District #1               $    680,589,578              $352,064,133

·       Vocational School                                           $2,113,654,061              $752,538,441 

The Property Tax Code defines special appraisal provisions for the valuation of residential homestead property (Sec. 23.23), productivity (Sec. 23.41), real property inventory (Sec. 23.12), dealer inventory (Sec. 23.121, 23.124, 23.1241, and 23.127), nominal (Sec. 23.18) or restricted use properties (Sec. 23.83) and allocation of interstate property (Sec. 23.03) 

 For 2011, the district maintained approximately 17,791 real and personal property accounts and 14,446 industrial and mineral accounts.  The following are the types of property that were appraised by the appraisal district or mineral/industrial professional service firm (T Y Pickett).

·       Residential Property

·       Commercial Property

·       Business Personal Property

·       Minerals

·       Utilities and Pipelines
 Exemption Data:

HOMESTEAD & DISABLED VET EXEMPTIONS
JURISDICTION	State Mandated General Homestead	Local Optional General Homestead	State Mandated Over 65	Optional         Over 65	State Mandated Disabled	Optional    Disabled	* Local         Percent
Duval County	N/A	N/A	N/A	$15,000	N/A	$10,000	.20
Duval County Road & Bridge	$3,000	N/A	$15,000	N/A	$13,000	N/A	.20
Vocational School	N/A	N/A	N/A	$10,000	N/A	$10,000	.20
Duval County Groundwater District	N/A	N/A	N/A	$15,000	N/A	$10,000	.20
Duval County Emergency District #1	N/A	N/A	$13,000	N/A	$10,000	N/A	.20
City of San Diego	N/A	$15,000	N/A	$15,000	N/A	$15,000	N/A
Benavides ISD	$15,000	N/A	$10,000	N/A	$10,000	N/A	N/A
Freer ISD	$15,000	N/A	$10,000	N/A	$10,000	N/A	.20
Premont ISD	$15,000	N/A	$10,000	$8,570	$10,000	N/A	N/A
Ramirez ISD	$15,000	N/A	$10,000	N/A	$10,000	N/A	.20
San Diego ISD	$15,000	N/A	$10,000	N/A	$10,000	N/A	N/A
Disabled Veteran Exemptions:	Amount	Percentage
DV1	$5,000	10% – 29%
DV2	$7,500	30%-49%
DV3	$10,000	50%-69%
DV4	$12,000	70%-100%
DVHS	Totally Exempt	100%
* The Local Percent is only applied to the General Homestead Exemption.

 

 2011 ARB Hearings: 

78 protests filed – Real Property

·       3 formal hearings

·       29 informal settlements/withdrawls

·       46 no shows

·       111 protests filed – Mineral/Industrial

·       0 formal hearings

·       21 informal settlements/withdrawls

·       90 no shows

 

Ratio Study Analysis: 

Due to the fact that there was a limited number of verified sales a complete ratio study analysis could not be performed for the 2011 tax year. 

New Construction Effort:  September 2, 2010 – April 15, 2011 

Since building permits are not issued in Duval County nor in any of the incorporated cities located in the county, the identification of new construction was performed by utilizing the following resources. 

·       Field appraiser drive-outs

·       Sewer permits from the county

·       Property owners

·       Aerial maps

 

Legislative Changes for 2011 -  82^nd Session of Texas Legislature: 

TEXAS PROPERTY TAX LAW 

Chapter 1. General Provisions 

Section 1.085 

HB3216 amends subsection (a) to add CAD’s and ARB’s to entities that may agree to communicate electronically, specifies any combination of the named entities may communicate electronically. 

Section 1.111 

HB1887 amends subsection (j) to require ARB’s and CAD’s to send notices regarding a property subject to a protest to a person who is exempt from registration as a property tax consultant and is filing a protest on behalf of a property owner if that exempt person is not supervised, directed, or compensated by a person required to register as a property tax consultant. 

HB 3216 amends subsection (b) to require each CAD in a county with a population of 500,000 or more to implement a system that allows the designation of a property tax agent to be signed and filed electronically. 

Chapter 5.  State Administration 

HB 1887 amends subsection © and (e-3) to prohibit chief appraisers, CAD staff, CAD board of directors, and members of ARB’s from providing ARB training. 

Chapter 6.  Local Administration 

Section 6.05 

HB2387 amends subsection (d) to prohibit a chief appraiser from employing a general counsel for the CAD and add subsection (j) to permit the board of directors to employ a general counsel.  The general counsel serves at the will of the board, provides counsel directly to the board, performs other duties assigned by the board, and is compensated through the budget adopted by the board. 

Section 6.12 

HB361 amends subsection (b) to remove the requirements that one member of an agricultural advisory board be a representative of the county agricultural stabilization and conservation service and amends subsection (d) to require the board to meet at least once a year; rather than three times a year, at the call of the chief appraiser.

Section 6.411 

HB 1887 amends subsection (a) to make a communication between an ARB member and a member of the CAD board of directors in violation of Section 41.66 (f) a Class A misdemeanor.  The bill also amends subsection (b) to prohibit communication with an ARB member with the intent to influence an ARB decision by the following persons: chief appraiser, employee of the CAD, CAD board of directors, and a property tax consultant. The bill amends subsection (c-1) to permit communications involving chief appraiser, CAD employee or a member of the CAD board of directors with ARB members (1) during a hearing on a protest, (2) social conversation, (3) about certain administrative and procedural matters related to ARB operations. 

Section 6.412 

HB 1887 amends subsection (a) to include individuals related to a member of the CAD’s board of directors within third degree by consanguinity or within second degree by affinity in the list of individuals who are ineligible to serve on an ARB. 

Section 6.43 

HB 1887 amends subsection (a) to repeal the provision allowing the ARB to use the staff of the appraisal office for clerical assistance and adds subsection (f) to authorize the appraisal office to provide clerical assistance to the ARB, including scheduling and arranging hearings.  Also amends subsection (b) to prohibit an attorney from serving as legal counsel for the ARB if, within the prior year, the attorney or any member of the attorney’s law firm represented the CAD, a property owner in the CAD, or a taxing unit.  It also adds subsection (c) to provide that the county attorney may provide legal services to the ARB.  The bill adds subsection (e) to permit a CAD to specify in its budget whether the ARB is required to use the county attorney or may employ legal counsel.

Chapter 11.  Taxable Property and Exemptions 

Section 11.131 

SB 516 adds subsection © to provide a property tax exemption of the total appraised value to the surviving spouse of a 100% percent or totally disabled veteran for the same property to which the disabled veteran applied.  The surviving spouse is entitled to the same exemption if he or she has not remarried.  Subsection (d) is added to provide that, if a surviving spouse qualifies for the exemption and then subsequently qualifies a different  property as a residence homestead, the surviving spouse is entitled to an exemption in an amount equal to the dollar amount of the exemption of the former homestead in the last year in which the surviving spouse received an exemption; however, to receive the exemption the surviving spouse cannot have remarried. 

Section 11.42

SB 201 add subsection (e) to allow a person who qualifies for the 100 percent or totally disabled veteran exemption under Section 11.131 after January 1 of a tax year to receive the exemption for the applicable portion of that tax year immediately on qualification for the exemption. 

Section 11.43 

HB 252 amends subsection (j) to require that an applicant state that he or she does not claim an exemption on another residence homestead in or outside of Texas.  A residence homestead exemption application must include a copy of a driver’s license or state identification card and must include a vehicle registration receipt.  If the applicant does own a vehicle he or she must provide an affidavit to that effect and a copy of a utility bill for the property in the applicant’s name.  The application must be signed by the applicant. 

Subsection (n) is added to prohibit a chief appraiser from allowing a homestead exemption unless the addresses on the required forms of identification match also match the addresses for which the exemption is claimed. 

Subsection (o) is added to require that residence homestead application who are age 65 or older or disabled and who are not specifically identified on a deed or other recorded instrument must provide an affidavit or other compelling evidence of ownership. 

Section 11.431 

SB 516 amends subsection (a) to require the chief appraiser to approve or deny an application or an exemption under Section 11.131 for the surviving spouse of a disabled veteran after the deadline for filing has passed, if the application for the exemption is filed not later than one year after the delinquency date for the taxes on the homestead. 

HB 252 amends subsection (a) to add a payment receipt and a sworn affidavit to the types of documentation required to verify ownership of a manufactured home for the purposes of obtaining a homestead exemption.  The sworn affidavit is required to state that the applicant is the owner of the manufactured home; the seller of the manufactured home did not provide the applicant with a purchase contract; and the applicant could not locate the seller after making a good-faith effort.  The bill also allows the CAD to rely on the computer records of TDHCA to verify an applicant’s ownership of a manufactured home and that, if the CAD makes this verification, an applicant for residence homestead is not required to submit the sworn affidavit. The bill also amends this section that an owner of land qualified as a residence homestead is entitled to obtain the homestead exemption and any other benefit granted, regardless of whether the applicant has elected to treat the manufactured home as real or personal property.  The manufactured home may also be listed as real or personal property or shown on the tax rolls with the real property to which it is attached. 

Chapter 22.  Renditions and other Reports 

Section 22.01 

HB 533 adds subsection (m) to provide that a person is not required to render personal property that is appraised under Section 23.24. 

 Section 22.28 

HB 533 amend this section to require the chief appraiser to send a written notice by first-class mail informing a property owner when a penalty is imposed for failure to file a rendition timely; this notice may be delivered with a notice of appraised value.  This bill requires the chief appraiser to certify to the assessor for each taxing unit that a penalty imposed under this chapter has become final.  

Chapter 23. Appraisal Methods and Procedures 

Section 23.51 

SB 449 amends subdivision (2) to provide that the term “agricultural use” includes water stewardship for the purpose of open-space land appraisal.  At the time the water stewardship began, that the land was appraised as qualified open-space or as qualified timber land in at least three of nine specified activities to promote and sustain water quality and conservation of water resources. 

SB 1 (1^st CS) amends subdivision (2) to provide that the term “agricultural use” includes the use of land to raise or keep bees for pollination or for the production of human food or other tangible products having a commercial value, provided that the land used in not less than five or more than 20 acres. 

Section 23.56 

SB 449 amends the subsection (a) to provide that the land located inside the corporate limits of an incorporated city or town is eligible for the open-space appraisal if it is used for water stewardship and has been devoted principally to agricultural use or timber production continuously for the preceding five years. 

Chapter 25. Local Apprisal 

Section 25.08 

HB 252 adds a new subsection (g) to require the chief appraiser to apportion a residence homestead exemption on a property consisting of separately listed land and manufactured home on a pro rata basis, based on the appraised value of the land and the manufactured home. 

Section 25.25 

HB 1887 and HB 1441 amend subsection (c) to permit ownership correction to the appraisal roll.

 HB 1887 and HB 2220 amend subsection (c) to require a property owner who files a motion to correct an appraisal roll to comply with the payment requirements of Section 25.26 or forfeit the right to a final determination of the motion.

 HB 1887 and SB 1404 amend subsection (g) to increase the period of time that a property owner or the chief appraiser may file lawsuits from 45 to 60 days after receiving notice of determination by the ARB.  

HB 1887 and HB 2220 amend subsection (g) to allow a property owner or chief appraiser to file lawsuits concerning compliance with Section 25.26.  

SB 1341 amends subsection (g) to prohibit a taxing unit from being made a party to a lawsuit filed by a property owner or chief appraiser under this subsection.