Bandera Bulletin Wednesday, October 3, 2018
#1 Your Appraisal District is an Open Book
By Wendy M. Grams, Chief Appraiser
Have you ever questioned how much time and effort really goes into the appraisal of your property? Have you ever suspected that you do not have complete access to appraisal district records? A recent conversation with a taxpayer has prompted me to evaluate whether the Central Appraisal District of Bandera County is providing on our website everything you need to be an informed taxpayer.
Let’s begin with the question regarding the processes that go into developing your appraised value each year. Appraiser are registered with the Texas Department of Licensing and Regulation and must continue their e4ducation after a 5-year process to be certified as a Registered Professional Appraiser. In addition to following the laws set out in the Texas Property Tax Code and the Appraisal Institute’s Uniform Standards of Professional Appraisal Practices (USPAP), we also comply with the International Association of Assessing Officers’ (IAAO) Property Appraisal and Assessment Administration guidelines. At the completion of each annual appraisal cycle CAD of Bandera publishes a Mass Appraisal Report that details our appraisal procedures for all property types. The 32 – page 2018 mass appraisal report is one of many reports readily available and located on our website, www.bancad.org under Appraisal Info-Reports.
The Central Appraisal District of Bandera County also produces an Annual Report near the end of the calendar year. It contains information regarding market and taxable value, value lost to exemptions, values and counts for new construction, and average value by taxing entity. It also contains statistics regarding the taxpayer protest and appeal process, as well as CAD of Bandera’s most recent scores in the Method and Assistance Program (MAP) review and Property Value Study (PVS) conducted by the Property Tax Assistance Division of the Texas Comptroller of Public Accounts. Other reports provide information on how business personal property assets are depreciated using age/life schedules, capitalization rates used to value low-income housing properties, utility consumption, historic adopted tax rates. These reports are all located on our website at www.bancad.org.
In addition to the Mass Appraisal Report which reviews the most recent, appraisal districts are also required to adopt a two-year reappraisal plan that outlines the methods and frequency of properties to be appraised in future years. The 145-page 2019-2020 Biennial Reappraisal Plan adopted by the Board of Directors on September 5, 2018. This plan along with adopted budgets for current and upcoming years are also located under Appraisal Info-Reports as well.
Items under Organization provide information on our Board of Directors and their rules, policies, and agenda times, the rules and procedures adopted by the Appraisal Review Board, and information about the Ag Advisory Board. Items under Calendar will give a listing of the CAD of Bandera’s work plan, Calendar with Appraisal District Phases and Holiday Schedule. The Forms tab you will find both state and appraisal district forms for everything from change of address to exemption applications.
If the information you want is not provided on our website, you can request it. Check our Open Records Information, located under Organization and Board of Directors. We strive to provide accountable and transparent public service, so we are always happy to hear your recommendations for website and public information improvements. If you have questions or suggestions regarding any appraisal district matter, please come by our office at 1206 Main Street, call us at 830-796-3039, or send us an email at email@example.com. We want to provide you with excellent service and 24/7 access to our information.