Jun 12, 2025 Board of Directors Meeting

[00:01:52]

JAMES VALADEZ: GOOD MORNING, I'D LIKE TO CALL THE TRAVEL, TRAVIS

[1. Call to Order]

[2. Establishment of Quorum]

THE FIRST ITEM ON OUR AGENDA IS ITEM THREE, CITIZENS

[3. Citizens Communication]

JAMES VALADEZ: MISS GRACIE. YOU'LL HAVE THREE MINUTES.

TRAVIS COUNTY TAXPAYER: THANK YOU SO MUCH. I SPOKE LAST TIME WHEN YOU'RE ON YOUR WORK SESSION, AND SINCE THEN, I GOT MORE INFORMATION ABOUT HOW I'M HERE BECAUSE IN 2024 THEY REAPPRAISED LAKE FRONTAGE ON LAKE TRAVIS AND DIFFERENT MARKET SEGMENTS HAVE DIFFERENT WAY DIFFERENT FRONT FOOTAGE COSTS, AND I WASN'T AWARE OF THAT. I ALSO WASN'T AWARE THAT YOU COULDN'T USE COMPS FROM DIFFERENT MARKET SEGMENTS. SO, SO I'VE BEEN GETTING MORE EDUCATED ON THIS, BUT, BUT FOR ME, IF I JUST LOOK IN VALENTE, WHERE I'M WHERE I LIVE, THERE IS A LOT THAT IS DONE, TWICE MY WATER FRONTAGE AND SEVEN TIMES MY ACREAGE, AND I'M VALUED MORE THAN THAT LOT. SO FOR ME, THIS OR AND MY DISCOUNT, THERE'S ALSO A FACTOR FOR A SURPLUS, LIKE DISCOUNT IS FOR ME, I GET $500,000 OFF OF MY EXCESS FRONTAGE, 500 FEET OF FRONTAGE, AND HIS, HE GETS 6.5 MILLION OFF OF HIS VALUE FOR HIS SO, YOU KNOW, I'M AND IF MY HOME WAS IN HUDSON BEND, INSTEAD OF MY $10,000 COST PER FRONT FOOT THERE, IT'S ONLY 4500 SO IT'S A 55% DISCOUNT RIGHT OFF OF THAT.

SO FOR MY COST, MY APPRAISAL, IF MY HOUSE WAS JUST ACROSS THE LAKE FROM ME, IT WOULD BE, YOU KNOW, THREE, 3 MILLION, ALMOST 3 MILLION LESS. SO, YOU KNOW, THERE'S, THERE'S, SOMEHOW I'VE GOT INTO, YOU KNOW, MY LOT WAS APPRAISED AT 700,000 BEFORE, AND NOW IT'S 4.4 MILLION. SO, YOU KNOW, AND, AND IT'S JUST THE THE ACREAGE THAT IS REALLY, WHICH I, YOU KNOW, I DON'T UNDERSTAND HOW

[00:05:04]

JAMES VALADEZ: APPRECIATE IT.

WE WILL NOW MOVE ON TO ITEM FOUR, WHICH IS OUR CONSENT

[4. Consent Agenda]

I'LL GIVE THE BOARD MEMBERS SOME TIME TO REVIEW THOSE ITEMS AND SEE IF ANYONE WOULD LIKE ANY ITEMS PULLED FOR FURTHER DISCUSSION. IF NOT, WE'LL ENTERTAIN A MOTION YOU.

DEBORAH CARTWRIGHT: I MOVE APPROVAL OF THE ITEMS ON THE CONSENT AGENDA JAMES VALADEZ: MOVED BY MS CARTWRIGHT SECONDED BY MR. HAVENSTRITE. ANY FURTHER DISCUSSION? HEARING NONE. WE'LL TAKE A VOTE ALL THOSE IN FAVOR, ALL THOSE OPPOSED. THAT MOTION PASSES UNANIMOUSLY. WE'LL MOVE ON TO ITEM FIVE, WHICH IS OUR

[5. Regular Agenda]

[5a. Discussion and possible action on Taxpayer Liaison Report]

BETTY THOMPSON, TAXPAYER LIAISON: GOOD MORNING, GOOD MORNING. YOU HAVE IN YOUR PACKET MY STANDARD MONTHLY REPORTS, AND I'M GOING TO START WITH SOME EXPLANATION ON THE FIRST REPORT, WHICH IS MY MONTHLY REPORT. IF YOU LOOK TO THE FAR RIGHT, YOU WILL NOTICE THAT IN 2024 WHERE I'M DOING A YEAR OVER YEAR COMPARISON, THAT STARTING IN MAY, IS THE WHERE WE GET THE VOLUME OF ACTIVITY. SO MAY, JUNE, JULY AND AUGUST, WE DO 60% OF OUR ANNUAL ACTIVITY IN THOSE MONTHS. SO YOU'LL SEE DURING THE SUMMER, OUR ACTIVITY LEVELS INCREASING. SO IF YOU LOOK AT TO THE RIGHT KIND OF WANT TO TALK ABOUT SOME SPECIFIC ONES, YOU WILL SEE THAT THE MARKET VALUE COMMUNICATIONS HAVE INCREASED. ANYBODY THAT IS QUESTIONING OR CHALLENGING THEIR MARKET VALUE, I PUT THEM IN THAT CATEGORY. YOU'LL SEE MOVING FURTHER TO THE LEFT, EXEMPTIONS.

MY COMMUNICATIONS REGARDING EXEMPTIONS HAS DECREASED. THAT'S BECAUSE WE'RE CLOSING THAT GAP ON THE EXEMPTION VERIFICATION AS WOULD BE EXPECTED, WERE IN THE INFORMAL HEARING SEASON. SO THOSE HAVE INCREASED, AND IN THE COMING MONTHS, YOU WILL SEE THAT THE FORMAL MEETING OR FORMAL HEARING ACTIVITY OR COMMUNICATIONS WILL INCREASE. THEY'VE JUST NOW STARTED ON JUNE 2 WITH THOSE FORMAL HEARINGS, AND SO PROPERTY OWNERS ARE BEGINNING TO REACH OUT THEY'RE CALLED ON A SMALLER SCALE HERE IN JUNE, BUT THEY WILL BE REACHING OUT. SO ONE OF THE REALLY EXCEPTIONAL THINGS THAT I NOTED DURING MAY WAS THAT WE HAVE A SUCCESS IN THAT NOT ONE COMMUNICATION TO ME DEALT WITH HOW DO I USE THE PORTAL? I. SO PEOPLE UNDERSTAND THEY NEED TO

[00:10:02]

THEY DIDN'T GO TO WORK WITH THEIR NOTICE OF VALUE THAT HAS THE PIN NUMBER ON IT, SO THEY'RE WRITING ME LAST MINUTE. WHAT'S MY PIN NUMBER? BUT THOSE ARE THE THINGS THAT SO I THINK IT MIGHT BE TIME THAT THE PORTAL HAS BEEN OPERATIONAL, BUT I CONSIDER IT A BIG SUCCESS WHEN I DON'T HAVE TO EXPLAIN TO PEOPLE YOU FILE YOUR PROTEST IN THE PORTAL. SO AS THE NEXT COMING MONTHS, MISS ARNOLD IS IN THE FORMAL HEARING AREA. SHE'S PREPARED TO HANDLE THE PROPERTY OWNERS WHO HAVE REQUESTED BILINGUAL SERVICES, AND ALSO SHE'S THERE TO HELP PROPERTY OWNERS, AS THEY MIGHT COME OUT OF THEIR MEETINGS AND WANT TO SEE SOMEBODY RIGHT AWAY, THE PANELS ARE REFERRING PROPERTY OWNERS TO ME, EITHER WITH WE DO HAVE A POSTCARD BACK THERE THAT HAS MY CONTACT INFORMATION, SO THEY'RE PROVIDING THAT TO THE PROPERTY OWNERS. SO THE ACTIVITY LOG THIS MONTH, I DECIDED TO TRY AND SEGMENT THIS ACTIVITY FOR YOU AND KIND OF TELL YOU ABOUT THE TWO GROUPS OF PEOPLE THAT I FEEL, THAT I SERVE I HAVE, THE PROACTIVE GROUP. THE PROACTIVE GROUP PRESENTS THEMSELVES AS KNOWLEDGEABLE ABOUT THE PROCESS. THEY HAVE ONE PARTICULAR QUESTION, AND I'VE, I'VE PICKED TWO OF THEM TO KIND OF HIGHLIGHT TO YOU THAT ARE ON THIS ACTIVITY LOG. BY THE WAY, I HAVE A PROPERTY OWNER WHO HAS NO ESCROW ACCOUNT. SHE'S ESTIMATING HER TAXES AT LAST YEAR'S LEVEL AND PUTTING THEM INTO SAVINGS. BUT SHE WANTS TO REFINE BECAUSE SHE'S GOTTEN HER NOTICE OF VALUE. SHE'S RECOGNIZED THAT HER NET APPRAISED VALUE HAS INCREASED 10% SHE WANTS TO REFINE HER SAVINGS. WELL, SHE HAS A GREAT DEAL OF UNDERSTANDING. I REFERRED HER TO THE TAX OFFICE TAX ESTIMATOR SHE'S ABLE TO USE, IT'S HER NEW NET APPRAISED VALUE TO PROJECT WITH THE 2024, TAX RATES. THAT ESTIMATOR CLEARLY TELLS THE PROPERTY OWNER THAT, AND I TRY AND EMPHASIZE THAT IN MY EMAIL TO THAT PERSON, THEN I HAVE PEOPLE THAT ARE PROPERTY OWNERS THAT WANT TO KNOW WHY THEIR MARKET SEGMENT MAY HAVE CHANGED. THEY'VE PROBABLY MISSED THIS PIECE IN THEIR EVIDENCE PACKET, SO I REFER THEM TO THEIR EVIDENCE PACKET, BUT THEY ALSO DISPLAY A GREAT DEAL OF UNDERSTANDING ABOUT THE PROTEST PROCESS. I HAVE MY LARGEST GROUP. THEY'RE THE REACTIVE GROUP. THEY ARE THE GROUP THAT WILL WANDER IF I DON'T PUT THEM BACK ON THE NET, ON THE PATH. SO SOMETHING HAS HAPPENED TO THEM IN THEIR PROTEST PROCESS, AND THEY'RE COMING TO ME TO HAVE THAT EITHER RESOLVED OR EXPLAINED, BUT I TAKE THE CARE AND AM VERY VIGILANT WITH THIS GROUP TO LOOK UP. WHERE ARE YOU IN THE PROTEST PROCESS? YOU HAVE NOT HAD YOUR INFORMAL HEARING. THIS IS HOW YOU SCHEDULE YOUR INFORMAL HEARING. IF YOU DO NOT REACH A DECISION IN YOUR FORMAL HEARING, YOU WILL BE SCHEDULED, I MEAN, INFORMAL HEARING, YOU WILL BE SCHEDULED FOR A FORMAL HEARING. THAT'S THESE ARE YOUR NEXT STEPS TOWARDS RESOLUTION OF YOUR PROTEST, AND I DO TRY AND LOOP BACK AND CHECK ON THAT PROPERTY OWNER. ARE THEY MOVING THROUGH THE PROCESS SO THAT THE CUSTOMER CARE IS THERE AND WE'RE RESOLVING PROTESTS AS QUICKLY AS WE CAN. SO THAT'S MY GROUP. I DO HAVE PEOPLE THAT CONTACT ME. THEY PROVIDE ME THEIR NARRATIVE OF WHAT'S WRONG WITH THE SYSTEM. THEY MINGLE IN WITH THEIR EMAIL THAT THEY REPRESENT THEIR THE PROPERTY OWNERS IN THEIR AREA.

SO I TRY TO ANSWER THEIR QUESTIONS THAT ARE SPECIFIC TO THEIR PROPERTY. BUT THEN I ALSO BUILD WHAT I CALL A COURSE OUTLINE FOR THEM. I REFER THEM STRICTLY TO THE WEBSITE. I DON'T WANT THEM ANSWERING QUESTIONS DIRECTLY. I WANT THEM TO RELY UPON THE WEBSITE TO ANSWER THOSE QUESTIONS, AND SO I GIVE THEM THE WEBINAR ADDRESSES AND ANYTHING THAT I THINK THAT THEY MIGHT NEED BASED UPON WHAT THEY'RE TELLING ME THAT THEIR COMMUNITY IS TALKING ABOUT. SO IF YOU LOOK AT THE ACTIVITY REPORT THAT I PROVIDE TO YOU, I. DO I JUST WANT TO REMIND YOU, I

[00:15:01]

THEY'RE STEP ONE CUSTOMER SERVICE QUESTIONS. AND SO I RESPOND TO THOSE PROPERTY OWNERS, BECAUSE THEY'VE WRITTEN ME, THEY FOUND MY NAME, AND IT'S JUST QUICKER THAN DOING A REFERRAL FROM FOR ME. AND THE FINAL THING IS THE ZIP CODE MAP.

THE SINCE YOU LAST SAW THIS, LAST MONTH, MANOR AND ROUND ROCK HAVE SIGNIFICANTLY INCREASED, BUT THOSE ARE STILL RELATIVELY SMALL NUMBERS. AT 11 AND 14, IT'S WEST AUSTIN, THE LAKE TRAVIS AND LEANDER AREA, AND I KNOW THAT THE LAST TIME WE TALKED ABOUT THAT, WE WERE STILL LOOKING FOR A COMMUNITY PARTNER TO DO AN OUTREACH PROGRAM OUT THERE. SO MY FINAL THING THAT I JUST WANT TO ADVISE YOU OF IS I'VE BEEN INVITED TO SPEAK AT THE TWA O CONFERENCE, IN COLLABORATION WITH THE WILLIAMSON CAD TLO. WE HAVE PRELIMINARILY MET AND DISCUSSED WHAT WE WOULD PRESENT. WE BOTH AGREE THAT EDUCATION IS A HUGE COMPONENT OF OUR WORK, AND SO THAT IS IN AUGUST, AND IT IS A LOCAL CONFERENCE HERE IN ROUND ROCK, SO I'M SURE I'LL BE GIVING YOU MORE INFORMATION AS WE NEAR THAT EVENT. SO THAT'S WHAT I HAVE FOR YOU TODAY.

JAMES VALADEZ: MISS THOMPSON, THANK YOU SO MUCH FOR THE PRESENTATION. MISS CARTWRIGHT, QUESTION, DEBORAH CARTWRIGHT: YES, YOU MENTIONED THAT YOU HAVE A GROUP OF PEOPLE WHO COMMUNICATE WITH YOU, WHO CLAIM TO BE REPRESENTING GROUPS, AND THAT THEY HAVE A PROBLEM WITH THE SYSTEM, I THINK, IS THE TERM THAT YOU USE WHEN THEY SAY SYSTEM. ARE THEY TALKING ABOUT THEY JUST DON'T LIKE THE LAW AND THEY DON'T WANT TO PLAY PROPERTY TAXES ARE ARE THEY COMPLAINING ABOUT THE MANAGEMENT OF THE TRAVIS CENTRAL APPRAISAL DISTRICT, WHICH IS SOMETHING THAT THIS BOARD IS CONCERNED ABOUT OR WOULD BE ABLE TO HANDLE. BUT WE, WE CERTAINLY CAN'T DEAL WITH STATUTORY CHANGES. WE'RE NOT THE LEGISLATURE. SO COULD YOU EXPLAIN THAT A LITTLE BIT? BETTY THOMPSON, TAXPAYER LIAISON: CERTAINLY, OCCASIONALLY, I WILL RECEIVE A COMPLAINT ABOUT A STAFF MEMBER'S APPROACH. I ALWAYS ESCALATE THAT WITHIN THE CAD RARELY, EVER, IF, IF NEVER, ABOUT THE APPRAISAL DISTRICT ITSELF, IT IS COMPLAINING ABOUT PROPERTY TAXES IN TEXAS. AND SO I GENERALLY, IF THAT IS WHAT YOU ARE COMMUNICATING WITH ME ABOUT, I REFER YOU TO YOUR LEGISLATORS.

DEBORAH CARTWRIGHT: THAT'S THE APPROPRIATE AVENUE TO HANDLE SO ARE THEY USUALLY HOMEOWNERS? ARE THEY PEOPLE FROM OUT OF STATE WHO HAVE RECENTLY MOVED HERE? OR DO YOU DO HAVE ANY BACKGROUND ON ALL THE PERSONS WHO CALL? BETTY THOMPSON, TAXPAYER LIAISON: THEY ARE HOMEOWNERS. THEY'VE BEEN HOMEOWNERS, AND THEY THEIR OPINION OF VALUE DIFFERS.

THEY'VE BEEN THROUGH THE PROTEST PROCESS. THEY DON'T SEE THE RELIEF THAT THEY WANT, AND SOMETIMES IT IS ABOUT SPECIFIC LAWS. FREQUENTLY, THIS TIME, I'VE HAD DISCUSSIONS ABOUT THE WHEN YOU PROTEST, YOU'RE PROTESTING YOUR MARKET VALUE AS A WHOLE, NOT THE INDIVIDUAL COMPONENTS. THE APPRAISAL DISTRICT HAS THE AUTHORITY TO VALUE THOSE COMPONENTS, AND SO THOSE ARE THE TYPE OF THINGS THAT THEY WANT TO THEY WANT TO VENT TO ME ABOUT, AND I REFER THEM ON USUALLY, JAMES VALADEZ: MS. ISRAEL.

CELIA ISRAEL: THANK YOU. OVER A THIRD OF YOUR PIE CHART HERE IS ABOUT EXEMPTIONS. IS THAT INDIVIDUALS WHO DON'T, WHO DON'T, WHO LOST THEIR EXEMPTION BY VIRTUE OF THE VERIFICATION PROCESS THAT WE HAD TO DO, OR IS IT PEOPLE WHO DON'T KNOW HOW TO GET AN EXEMPTION? CAN YOU ELABORATE MORE ON YOUR ON THAT CATEGORY? BETTY THOMPSON, TAXPAYER LIAISON: IT'S FEWER OF THE NEW HOMEOWNERS OR PEOPLE WHO DO NOT KNOW HOW TO GET EXEMPTIONS. IT'S ONES THAT HAVE MOVED THEIR PROPERTY TO A TRUST. WHEN YOU'VE DONE A DEED CHANGE ON YOUR PROPERTY, THE EXEMPTION WILL ROLL OFF. THE APPRAISAL DISTRICT CAN'T MAKE ANY ASSUMPTIONS THAT THE TRUST IS YOU THE PREVIOUS OWNER. SO I DO RECEIVE A FAIR NUMBER OF COMPLAINTS, I TRY AND EXPLAIN THAT, BUT IT'S THAT PEOPLE MUST THEN PROVIDE A COPY OF THEIR TRUST DOCUMENT SO THAT WE CAN EVALUATE THAT IT IS A QUALIFYING TRUST UNDER THE LAW. GENERALLY, IF IT'S BEEN PREPARED BY LEGAL COUNSEL, IT IS. AND SO IT'S JUST THEIR FRUSTRATION. BUT I EXPLAINED TO THEM IN 2025 IF YOU

[00:20:04]

YOU'VE NOT BEEN SINGLED OUT TO BE VERIFIED. EVERYBODY'S GOING TO BE VERIFIED ON A ROLLING VERIFICATION PROGRAM.

CELIA ISRAEL: SO MOST OF YOUR VERY FEW OF YOUR FOLKS ARE THOSE OF YOUR CALLS ARE THOSE WHO HAVE, WHO HAVE LOST THEIR EXEMPTION BY VIRTUE OF THE VERIFICATION PROCESS.

BETTY THOMPSON, TAXPAYER LIAISON: A FEW, BUT IT'S NOT THE MAJORITY. I MEAN, IT IS PEOPLE. OUR WEBSITE CLEARLY SAYS WE CAN TAKE UP TO 90 DAYS PROCESSING TIME. WE DON'T HAVE THAT LONG A BACKLOG, I TRY TO FIND OUT, WHERE ARE WE WITH YOUR APPLICATION. BUT EVERY TIME THAT I REACH OUT AND DELAY AN EXEMPTION, PERSON TO JUST TELL ME THE STATUS OF YOUR APPLICATION, IF YOU ONLY SUBMITTED IT IN MAY, YOU SHOULD NOT BE EXPECTING AN ANSWER IN MAY OUR BACKLOG MIGHT BE THAT YOU WOULD HEAR FROM US SOONER THAN THE 90 DAYS, BUT WE DO HAVE PROCESSING TIMES.

CELIA ISRAEL: OKAY. THANKS.

JAMES VALADEZ: ANY OTHER QUESTIONS? THANK YOU SO MUCH.

THANK YOU. WE WILL MOVE ON TO ITEM 5B OF OUR REGULAR AGENDA,

[5b. Discussion and Possible Action on Appraisal Review Board Chairman Report]

BARRY MCBEE: THANK YOU, MR. CHAIRMAN AND MEMBERS, GOOD TO BE BACK BEFORE YOU THIS MORNING. WE HAVE NOW STARTED THE PROTEST SEASON. IS WHEN I WROTE MY REPORT LAST WEEK. WE WERE FOUR DAYS IN. WE'RE NOW ON OUR NINTH DAY. I AM PLEASED TO SAY THAT I BELIEVE THINGS ARE GOING VERY WELL, AND THAT'S PARTICULARLY DUE TO THE COLLABORATION THAT WE HAVE WITH THE DISTRICT IN TERMS OF HOW WE ARE SCHEDULING PROCESSES. MS, MANN, MR. MILLS, MR. LEDBETTER, WORKING WELL IN TERMS OF SETTING OUT THE WEEK BY WEEK SCHEDULE, THE DAILY SCHEDULE, AND THEN MAKING ADJUSTMENTS OVER THE COURSE OF THE DAY, WITH OUR GOAL BEING SORT OF MAXIMUM UTILIZATION OF THE ARB MEMBERS TO HEAR AS MANY PROTEST OR DEAL WITH AS MANY AFFIDAVITS AS THEY POSSIBLY CAN, TO KEEP THEM BUSY THROUGHOUT THE DAY, WHICH WILL HELP US ALL AS WE MOVE TOWARD THE GOAL OF CERTIFICATION ON JULY 18. I THINK THE PROCESS HAS GONE VERY, VERY WELL, LOOKING AT THE NUMBERS THIS MORNING, IF I'M CALCULATING CORRECTLY AND LOOKING AT THE CHARTS CORRECTLY, WE'VE WE'VE ISSUED ABOUT 4600 4700 DECISIONS. SO FAR OUT OF THOSE PANELS, THAT WORKS OUT TO BE ABOUT 600 TODAY. THAT'S THE WHAT WE ARE SCHEDULED FOR LOOKING FOR EXAMPLE, WE'RE SCHEDULED FOR A LITTLE OVER 700 PROTESTS TOMORROW. SO I THINK WE ARE BEING EFFICIENT IN TERMS OF TAKING ON THE TASK IT IS GIVEN TO US THROUGH THE ENTIRETY OF THE PROCESS, WE WILL SEEK TO CONTINUE TO DO THAT, OBVIOUSLY OVER THE FULL COURSE OF THE SEASON. I PARTICULARLY WOULD NOTE IN THE REPORT, WE HAVE SOME AGENTS WITH VERY HIGH VOLUMES UNWELL, FOR EXAMPLE, BEING THE LEADING NUMBER OF PROTESTS THAT THEY BROUGHT TO BEAR THIS YEAR. WE ARE PLEASED WITH THEIR COOPERATION TO LET US DO SINGLE MEMBER PANELS. THOSE OF YOU ARE FAMILIAR WITH THE PROCESS, WE USUALLY WORK WITH THREE MEMBER PANELS, BUT WE DO HAVE THE ACCOMMODATION OF A SINGLE MEMBER PANEL, AND WILL HAS BEEN VERY COOPERATIVE IN ALLOWING US TO DO THAT, AND THAT MAXIMIZES THE UTILIZATION OF THE ARB, ARB MEMBERS AS WELL. WE HOPE TO BE ABLE TO CONTINUE TO DO THAT.

WHAT WE ARE DOING NOW IN THE OFFICE, MR. GIFFORD, MS BROOKS, WHO'S NOT WITH US THIS MORNING AND MYSELF, WE ARE DEALING MORE THAN OBVIOUSLY HEARING MATTERS, DEALING WITH REQUESTS FOR POSTPONEMENTS OR THOSE WHO HAVE MISSED THEIR HEARING AND WANT THEIR HEARING RESCHEDULED. THAT DOES TOUCH A LITTLE BIT ON WHAT MS THOMPSON WAS SAYING. I THINK PEOPLE ARE WELL AWARE OF THE PORTAL THEY KNOW HOW TO INDIVIDUALLY OR INITIALLY ACCESS THE PORTAL WHERE THAT BEGINS TO FALL OFF. AND IT IS NOT, IT IS NOT OUR RESPONSIBILITY IN THIS ROOM. IT IS THE FACT THAT THEY DON'T CONTINUE TO CHECK THE PORTAL. AND SO WE, EVERY DAY, ARE DEALING WITH A NUMBER OF, WELL, I MISSED MY HEARING, AND THE ANSWER IS, WELL, YOU NEED TO CHECK YOUR PORTAL TO FIND OUT WHEN YOUR HEARING WAS. WE DO HAVE SOME ACCOMMODATION TO RESCHEDULE HEARINGS, AND WE'LL DO THAT ON OCCASION, BUT THAT WOULD BE, I THINK, ONE OF THOSE EDUCATIONAL GOALS OVER THE COURSE IS THAT WE HAVE A PORTAL, BUT THAT'S A NOT JUST A ONE TIME POINT OF ENTRY INTO THE SYSTEM. YOU REALLY DO NEED TO BE UTILIZING THAT ON A REGULAR BASIS. ONE OTHER COMMENT, MS, CARVA, YOUR QUESTION ABOUT PEOPLE FROM FROM OUT OF STATE, NOT SO MUCH NOW IN THE SEASON, BUT EARLIER IN THE YEAR. FOR EXAMPLE, A LOT OF CALIFORNIANS HAVE COME TO TEXAS, AND THE PROPERTY TAX SYSTEM IS A LITTLE DIFFERENT HERE THAN IT IS THERE.

AND SO WE WERE DEALING WITH A LOT OF THOSE NEW AUSTINITES. WE DON'T HEAR ABOUT AS BAD FROM THEM AS MUCH RIGHT NOW, IN THE COURSE OF THE SEASON, WE. TO TALK ABOUT THE SIZE OF THE ARB

[00:25:01]

I'LL TOUCH ON JUST TWO MORE MATTERS. WORKING WITH MR. BANKS PARTICULARLY, WE'VE DONE A REALLY INTENSIVE REVIEW OF ALL THE DOCUMENTS THAT COME OUT FROM THE ARB OVER THE COURSE OF THE YEAR. WE'VE GOT A FEW MORE TO LOOK AT IN TERMS OF THE FINAL ORDERS THAT ARE ISSUED, BUT WE'LL WRAP IT UP SHORTLY. LAST THING I WOULD NOTE IS THAT WE'RE FOCUSED TODAY ON RESIDENTIAL AND COMMERCIAL PROPERTIES. WE WILL MOVE TOWARD THE END OF THIS MONTH AND THEN INTO JULY TO MANY MORE PROTESTS INVOLVING BUSINESS PERSONAL PROPERTY. AND THAT REALLY IS SORT OF A NEW NEW AREA FOR THE ARB. WE'VE REALIZED IN DOING SOME CORRECTION HEARINGS EARLIER IN THE YEAR. THAT'S NOT SOMETHING WE'VE SPENT A LOT OF TIME TRAINING ON. SO WE'RE TRYING TO BRING IN A COUPLE OF TRAINERS TO KIND OF GIVE US A LITTLE DEPTH OF EXPERTISE IN THAT AREA, BECAUSE THOSE RULES ARE A LITTLE BIT DIFFERENT. SO WE'RE GOING TO TRY TO DO THAT IN LATE JUNE, AND THEN PROBABLY AGAIN IN LATE AUGUST OR EARLY SEPTEMBER, WHEN WE COME BACK TO THOSE BPP HEARINGS WITH THAT, I'LL BE HAPPY TO ANSWER ANY QUESTIONS THAT YOU MAY HAVE. I'LL BE BACK UP HERE, NOT NOW, IN A COUPLE OF MINUTES. NOT KNOWING A COUPLE OF MATTERS.

JAMES VALADEZ: MR. HANNA JETT HANNA: YEAH, ON THE ON THE HEARINGS THAT ARE GETTING MISSED, I'M JUST WONDERING IF THERE'S SOMETHING WE COULD DO IN THE PORTAL THAT WOULD AUTOMATE AN EMAIL LIKE THE DAY BEFORE THE HEARING OR SOMETHING LIKE THAT. KIND OF LIKE MY DOCTOR'S OFFICE DOES.

BARRY MCBEE: THERE IS A PROVISION FOR REMINDERS, AND I THINK THOSE GO OUT AND THOSE ARE IGNORED AS WELL. OKAY, I BELIEVE THE PROCESS DOES AS MUCH AS IT CAN TO MAKE PEOPLE AWARE. I REGULARLY GET WELL, THAT WENT TO MY SPAM FOLDER. WELL, I'M NOT RESPONSIBLE FOR YOUR SPAM FOLDER, I'M SORRY. SO EVERYBODY DOES WHAT THEY CAN, BUT WE'RE NOT GUARANTEED IF EFFECTIVE COMMUNICATION, IF THE COMMUNICANT IS NOT SORT OF ON TOP OF THEIR GAME, LEANA MANN: THE PORTAL ALLOWS THEM TO GET A TEXT MESSAGE REMINDER AND AN EMAIL REMINDER, AS WELL AS THE REQUIRED STATUTORY LETTER THAT HAS TO BE MAILED.

JAMES VALADEZ: ANY OTHER QUESTIONS, THANK YOU FOR THE PRESENT. OH, GO AHEAD.

SHENGHAO WANG: THANK YOU, MR. MCBEE, SO I'M TURNING BACK TO PAGE 38 OF MY PACKET, WHICH IS THE ARB EXPENDITURES KIND OF YEAR TO DATE. AND I JUST WANT TO CLARIFY MY UNDERSTANDING, I ASSUME THAT THE AVERAGE COST FOR HEARING IS GOING TO GO DOWN, YES, BECAUSE YOU FRONT LOAD ALL THAT TRAINING, AND THAT GETS FACTORED IN. AND SO AS YOU GET THE BIGGER DENOMINATOR, THE COST FOR HEARING IS GOING TO BARRY MCBEE: YEAH, SHENGHAO WANG: OKAY, BARRY MCBEE: YEAH. IT WILL ABSOLUTELY CHANGE. AND THERE IS NOT TALKING TO MS. MANN ABOUT THIS. I THINK THAT IS PROBABLY THE BEST MEASURE OF THE EFFICIENCY OF THE ARB. I WOULD WOULD ASSERT IT'S NOT A PERFECT MEASURE, BECAUSE AGAIN, WHAT WE DO IS WE ASSEMBLE A PANEL OF PEOPLE TO SIT FOR EIGHT HOURS DURING THE DAY, AND DEPENDING ON THE FLOW OF WORK, WHICH IS NOT SOMETHING WE NECESSARILY CONTROL, THAT PANEL CAN SIT IDLE FOR SOME PERIOD OF TIME, AND THAT IS BECAUSE THE STAFF OF THE TCAD IS OFF RESOLVING MATTERS INFORMALLY, AND THAT IS A GOOD THING TO DO. I MEAN, THE MORE THAT CAN BE DONE THERE, THAT IS, OVERALL, THE MOST EFFICIENT WAY TO ADDRESS THIS. SO I THINK THE PER COST PER HEARING IS SOMETHING WE WILL CERTAINLY KEEP AN EYE ON. THOSE NUMBERS WILL GO DOWN, BUT THERE ARE A NUMBER OF FACTORS THAT GO INTO THAT. I THINK THAT NEED TO BE APPRECIATED.

SHENGHAO WANG: I THANK YOU. AND IN YOUR WRITTEN REPORTS FOR THE PROPOSAL FOR INCREASE IN THE TR, THE T, A, R, B, SIZE, IS THAT SOMETHING WE'RE GOING TO GET TO LATER? BARRY MCBEE: WE DO. I THINK IT'S ANOTHER AGENDA ITEM OR TWO.

SHENGHAO WANG: THANK YOU. THAT'S IT FOR ME. THANK YOU.

JAMES VALADEZ: FROM YOU HERE IN A SECOND. WE'LL MOVE ON NOW TO ITEM 5C OF OUR REGULAR AGENDA, WHICH IS DISCUSSION AND POSSIBLE ACTION ON THE REMOVAL OF APPRAISAL REVIEW BOARD MEMBERS THAT HAVE RESIGNED.

BETTY THOMPSON, TAXPAYER LIAISON: SO I'M ASKING FOR YOUR ACCEPTANCE AND APPROVAL OF THREE RESIGNATIONS, ONE FROM RYAN DUNAN, ADRIAN ISM AND CHARLES KREUTZ, THOSE THREE MEMBERS HAVE RESIGNED SINCE OUR LAST MEETING, AND SO THAT BRINGS THE TOTAL ARB MEMBERSHIP TO 94 WE WERE AT A APPOINTED LEVEL OF 115 SO WE HAVE LOST THOSE MEMBERS, THOSE 21 MEMBERS DURING THIS TIME SINCE APPOINTMENT.

[5c. Discussion and Possible Action on Removal of Appraisal Review Board Members that have Resigned]

ANY FURTHER DISCUSSION? HEARING NONE. WE'LL TAKE A VOTE ALL THOSE IN FAVOR, ALL THOSE OPPOSED. THAT MOTION PASSES UNANIMOUSLY. WE WILL MOVE ON TO ITEM 5D OF OUR REGULAR AGENDA,

[5d. Discussion and Possible Action on Modification of the Number of Appraisal Review Board Members for 2025]

BARRY MCBEE: MR. CHAIRMAN AND MEMBERS AGAIN, WE'LL RETURN TO

[00:30:04]

SO YOU REALLY ARE, IF YOU WILL, EMPOWERING THE CHAIRMAN TO HAVE THAT FLEXIBILITY AND THAT LATITUDE WORKING WITH THE DISTRICT IN TERMS OF OVERALL SCHEDULING TO ACCOMPLISH OUR JOINT GOAL JAMES VALADEZ: QUESTION BY MS CARTWRIGHT DEBORAH CARTWRIGHT: AND I ASSUME THAT THERE ARE SUFFICIENT NUMBER OF STAFF MEMBERS AVAILABLE TO MEET THOSE GOALS FOR THE PANELS.

BARRY MCBEE: YES, WE WOULD BE, OBVIOUSLY WORKING WITH TCAD IN TERMS OF THE AVAILABLE APPRAISERS, AND THAT HAS NOT BEEN AN ISSUE, AND I DON'T THINK IT WILL BE AN ISSUE TALKING TO MR. MILLS, MR. LEDBETTER AND OTHERS ABOUT LOOKING AHEAD, IF THE BOARD DOES THIS TODAY, WHERE WE GO FROM HERE FOR THE REST OF THE SEASON? JAMES VALADEZ: MR. HANNA UNKNOWN: I WAS JUST WONDERING FOR YOU, MS. MANN, DOES THAT GIVE YOU ANY TROUBLE WITH FORECASTING OR COMING UP WITH A NUMBER, YOU HAVE ANOTHER WAY TO DO IT. I TAKE IT.

LEANA MANN: NO, IT WON'T CAUSE ANY ISSUES. WE HAVE ADEQUATE STAFF, AND REALLY JUST ADDS ADDITIONAL PANELS, SO WE ADD FIVE APPRAISERS TO THE LINEUP, AND THEY'RE READY TO GO.

JETT HANNA: OKAY, YEAH, I WAS THINKING ABOUT MORE FROM THE LEANA MANN: WAS A BOARD DIRECTIVE, WE LOOK WEEKLY AT THE STANDPOINT OF BUDGETING, YOU KNOW, IF YOU GOT A SET NUMBER OF MEMBERS, THEN YOU KNOW, YOU CAN PLUG IN A NUMBER BUDGET TO ACTUAL FOR ALL DEPARTMENTS. SO THIS WOULD FALL IN LINE WITH OUR WEEKLY REVIEW AND MAKE SURE THAT THEY'RE WITHIN BUDGET.

JETT HANNA: GREAT. THANKS.

JAMES VALADEZ: QUESTION FROM MR. HAVENSTRITE JOHN HAVENSTRITE: SO IN THE RESOLUTION, IT TALKS ABOUT THE NUMBER OF BUDGETED MEMBERS TO 100 TOTAL MEMBERSHIP NOT TO EXCEED 125 WHAT'S THE DIFFERENCE BETWEEN A BUDGET MEMBER AND A REGULAR MEMBER? BARRY MCBEE: I WOULD EXPLAIN. MR. HAVENSTRITE, THE TOTAL MEMBERSHIP IS 125 THAT'S AS MANY PEOPLE HAVE BEEN APPOINTED BY THIS BOARD TO THE APPRAISAL REVIEW BOARD. THE BUDGET IS ESSENTIALLY THAT HAS A MADE. THAT IS HOW MANY PEOPLE WE CAN EMPLOY EACH DAY, IF YOU WILL, WE CAN PUT ON THE FIELD EACH DAY.

WE REALLY DON'T HAVE SPACE TO DO UNDER 25 MEMBERS. WE CAN'T, DON'T HAVE ENOUGH SPACE FOR PANELS FOR UNDER 25 WE WILL ALWAYS BE SOMEWHAT CONSTRAINED IN TERMS OF THE PHYSICAL CAPABILITIES OF THE ROOM AND PROBABLY THE APPRAISER WORKFORCE AS WELL. BUT THIS JUST SAYS THAT I CAN UTILIZE AND EXPEND PER DIEM, IF YOU WILL, FOR UP TO 100 MEMBERS A DAY, SO LONG AS WE, AGAIN, IN CONJUNCTION WITH MISS MANN, ARE LOOKING AT THE BUDGET AS WE GO THROUGH THE SEASON, STAYING WITHIN THAT BUDGET AND PROJECTIONS FOR THE REST OF THE YEAR, DEBORAH CARTWRIGHT: COMMENT OR QUESTION. AND AGAIN, AS I UNDERSTAND IT, THEY'RE NOT ALL 125 PEOPLE ARE AVAILABLE. THAT LITTLE CUSHION IS BECAUSE OF AVAILABILITY, BARRY MCBEE: YEAH, WHEN WE WERE LOOKING AT THE PROJECTIONS ABOUT WHAT WE WOULD MISS, MAN USED WE WOULD PROBABLY ADD MAYBE FIVE PANELS. WE CAN ADD PROBABLY ANOTHER IF WE ARE AT 71 WE COULD GO TO PROBABLY THE MID 80S, FOUR TO FIVE PANELS, OR SOME COMBINATION OF THREE MEMBER PANELS AND SINGLE MEMBER PANELS, TO GET PROBABLY IN THE 80 TO 85 PER DAY AND AGAIN. BUT THAT GETS US FURTHER DOWN THE FEET. IF YOU WILL.

[00:35:04]

SHENGHAO WANG: YEAH, I DO. I GUESS IT'S A LITTLE LATE TO TRY AND EDIT THIS ON THE FLY NOW, BUT YOU KNOW, WITH OUR INCREASING NUMBER OF PROTESTS FILED EACH YEAR, I SUPPOSE YOU KNOW, THE BOARD CAN REVISIT THIS IN A YEAR OR TWO TIME AND SEE LEANA MANN: THE BOARD HAS TO PASS A RESOLUTION EACH YEAR IDENTIFYING HOW MANY MEMBERS YOU WANT ON THE ARB. IT'S AN ANNUAL TASK YOU HAVE TO DO.

SHENGHAO WANG: SO THIS, THIS IS OKAY, SO IT WILL BE LOOKED AT IN, YOU KNOW, IN A NEAR TERM, SO THAT YOU KNOW YOU'RE NOT STUCK IN 2030, OR WHATEVER WITH LIKE, WHICH IDIOTS, YOU KNOW, TOLD US WE COULD ONLY HAVE 100 OKAY? THANK YOU. APPRECIATE IT.

JAMES VALADEZ: QUESTION FROM MR. HAVENSTRITE JOHN HAVENSTRITE: ALONG THOSE LINES. SO WE'VE GOT LANGUAGE HERE THAT SAYS THAT GIVES THE CHAIR THE FLEXIBILITY SCHEDULE IS DEEMED NECESSARY TO MEET THE CERTIFICATION REQUIREMENTS. DO WE NEED THAT 100 THERE? OR IF WE, IF WE PULL THE 100 OUT, YOU KNOW, WE'VE STILL GOT, WE STILL GOT A CAP ON THE TOTAL MEMBERSHIP OF THE BOARD, AND WE'VE ALREADY DIRECTED YOU TO USE YOUR DISCRETION TO STAFF AS APPROPRIATE, ON ON ON ANY GIVEN DAY. SO WE'RE RIGHT NOW. WE'RE TRYING TO CORRECT FOR A CAP THAT WE IMPOSED SEVERAL YEARS AGO, AND CAN'T REMEMBER WHY, AND DO WE WANT TO DO IT AGAIN? I MIGHT BARRY MCBEE: DEFER TO MS. MANN. IN TERMS OF THE HISTORY, YOU PROBABLY HAVE A BETTER FEEL FOR HOW THIS DEVELOPED AND WHETHER WHETHER A NUMBER IS DESIRABLE ON THE PART OF TCAD. FOR BUDGETARY PURPOSES EACH YEAR.

LEANA MANN: I THINK IT'S IMPORTANT FOR BUDGETARY PURPOSES TO KEEP SOME KIND OF CAP ON IT, BECAUSE THERE WAS AN EFFICIENCY ASPECT THAT COST JUST WENT RAMPANT IN PAST YEARS. AND WE NEED TO HAVE THE BOARD NEEDS AN ABILITY TO CAP THAT. AND YOU HAVE VERY LIMITED WAYS TO INTERACT WITH THE ARB. THE BUDGET IS THE ONE WAY YOU CAN DO THAT. AND SO I THINK IT IS IMPORTANT TO HAVE SOME KIND OF CAP.

JAMES VALADEZ: ANY OTHER QUESTIONS? OKAY, SHENGHAO WANG: I MOVE TO PASS RESOLUTION 2025, 06, 12, DASH, 5D THE RESOLUTION OF THE BOARD OF DIRECTORS OF THE TRAVIS CENTRAL APPRAISAL DISTRICT, MODIFYING THE APPROPRIATE NUMBER OF APPRAISAL REVIEW BOARD MEMBERS FOR 2025 JAMES VALADEZ: IT'S BEEN MOVED BY MR. WANG AND SECONDED BY MR. HAVENSTRITE. IS THERE ANY FURTHER DISCUSSION HEARING? NONE. WE'LL TAKE A VOTE ALL THOSE IN FAVOR, AYE, ALL THOSE OPPOSED. THAT MOTION PASSES UNANIMOUSLY. THANK YOU. THANK YOU. WE WILL NOW MOVE ON TO ITEM 5E OF OUR REGULAR AGENDA, WHICH

[5e. Discussion and Possible Action on 2024 Annual Comprehensive Financial Report and Financial Audit Results]

LEANA MANN: SO THE DISTRICT HAS UNDERGONE OUR 2024 FINANCIAL AUDIT AND PREPARED THE ANNUAL COMPREHENSIVE FINANCIAL REPORT.

WE HAVE OUR AUDITORS, EIDE BAILLY. JOEY ELMORE IS A MANAGER OF AUDIT FOR EIDE BAILLY, AND HE IS HERE TO PRESENT THE AUDIT RESULTS TO YOU.

JOEY ELMORE: GOOD AFTERNOON. ARE YOU ALL ABLE TO SEE AND HEAR ME? JAMES VALADEZ: THANK YOU. YES, WE ARE GREAT.

JOEY ELMORE: OKAY, YEAH, AS MISS MANN MENTIONED, I'M A MANAGER ON THE EIDE BALLEY TEAM, ALONG WITH KEVIN RANDOLPH AND KB WOODS, AND WE SPECIALIZE IN AUDITS FOR GOVERNMENTS, INCLUDING MULTIPLE APPRAISAL DISTRICTS IN TEXAS. THANK YOU AGAIN FOR THE OPPORTUNITY TO SERVE AS THE DISTRICT'S AUDITORS THIS YEAR.

I'LL TAKE THE NEXT FEW MINUTES TO DISCUSS AUDIT RESULTS AND HIGHLIGHT A FEW AMOUNTS ON THE FY 24 FINANCIAL STATEMENTS. SO FOR THE FISCAL PERIOD ENDED DECEMBER 31 2024 TRAVIS CENTRAL APPRAISAL DISTRICT RECEIVED AN UNMODIFIED OPINION ON THEIR ACFR. THAT'S THE HIGHEST OPINION THAT CAN BE RECEIVED, ALSO KNOWN AS A CLEAN AUDIT OPINION, AND IT'S THE SAME OPINION THAT THE DISTRICT RECEIVED IN THE PRIOR YEAR, WE NOTED NO CORRECTED OR UNCORRECTED AUDIT ADJUSTMENTS IN OUR PROCEDURES, AND WE ALSO PERFORMED PROCEDURES TO GAIN AN UNDERSTANDING OF THE DESIGN OF INTERNAL CONTROLS OF THE DISTRICT, AND IN THAT PROCESS, NOTED NO FINDINGS OF ANY KIND FOR INTERNAL CONTROL DEFICIENCIES AND. AS MISS MANN MENTIONED, THE DISTRICT PREPARES

[00:40:02]

JAMES VALADEZ: THANK YOU SO MUCH FOR THE PRESENTATION. WE HAVE A QUESTION FROM MR. WANG FOR YOU.

SHENGHAO WANG: YES. SO JUST TO HELP ME UNDERSTAND SOME DIFFERENCES BETWEEN, YOU KNOW, AUDITS FOR PRIVATE ENTITIES AND FINANCIAL STATEMENTS FOR PRIVATE ENTITIES AND GOVERNMENT ENTITIES. SO WHEN WE LOOK AT PAGE 33 I BELIEVE, YEAH, 31 AND 32 SO THIS IS EQUIVALENT TO, LIKE, A BALANCE SHEET, AND THEN THE NET POSITION IS KIND OF ANALOGOUS TO RETAINED EQUITY FOR PRIVATE ENTITY. IS THAT CORRECT? RIGHT? JOEY ELMORE: YOUR STATEMENT IN THAT POSITION IS YOUR FULL GOVERNMENT WIDE BALANCE SHEET, BASICALLY, AND THAT'S GOING TO BE INCLUDING YOUR LONG TERM ASSETS AND YOUR LIABILITIES.

AND. THEN THE FUND LEVEL ONE IS SIMILAR. IT'S ALSO A BALANCE

[00:45:03]

SHENGHAO WANG: AND OKAY, THANK YOU. AND THEN SO ON PAGE 35 WHICH IS THE GOVERNMENT FUNDS BALANCE SHEET. SO THAT'S WHAT YOU'RE REFERRING TO, THE CURRENT, CURRENT ASSETS AND LIABILITIES. YES, SIR. AND SO WE ESSENTIALLY ARE SUBTRACTING THE ASSETS FROM THE LIABILITIES TO END WITH THE FUND BALANCES.

THAT'S CORRECT. YEAH. AND THOSE ARE KIND OF YOUR CHECKING ACCOUNT, KIND OF ALLOCATIONS, ESSENTIALLY FOR WHAT YOU HAVE TO RESPOND TO, KIND OF SHORT TERM FINANCIAL NEEDS WITH, JOEY ELMORE: BASICALLY THE THINGS THAT ARE EXPECTED TO BE RESOLVED IN THE NEXT YEAR UNDER UNDER THE GOVERNMENTAL ACCOUNTING STANDARDS.

SHENGHAO WANG: OKAY, AND COULD YOU TELL ME WHAT PAGE 36 WHAT'S THE KIND OF WHAT AM I LOOKING AT ON THIS PAGE? JOEY ELMORE: IS THIS THE ONE THE RECONCILIATION OF STATEMENTS OF REVENUES, YES, EXPENDITURES. SO WHAT YOU'RE LOOKING AT THERE IS THE DIFFERENCE BETWEEN WHAT IS SHOWN AS INCOME STATEMENT NET INCOME, BASICALLY ON THE GOVERNMENTAL FUND LEVEL TO NET INCOME AT THE TOTAL GOVERNMENT WIDE LEVEL. SO YOUR STATEMENT OF DEBT POSITION IS GOING TO INCLUDE ALL YOUR LONG TERM ASSETS AND LIABILITIES, WHEREAS THE FUNDS DON'T. AND SO TO RECONCILE THE DIFFERENCES ON THE INCOME STATEMENT SIDE, THEY DO THESE RECONCILIATIONS. THAT'S PAGE 36 AND PAGE 34 DOES THE SIMILAR THING, ONLY IT'S RECONCILING THE DIFFERENCES BETWEEN YOUR FUND BALANCE AND YOUR NET POSITION, WHICH IS YOUR EQUITY COMPONENTS. SO EACH OF THOSE ADJUSTMENTS IS THE DIFFERENCE BETWEEN THE THE MODIFIED ACCRUAL AND THE FULL ACCRUAL BASIS FOR THE FOR SHENGHAO WANG: OKAY, SO WE'RE KIND OF PUTTING THE LEGOS BACK TOGETHER IN A DIFFERENT ORIENTATION, SO TO SPEAK, EXACTLY. OKAY, THANK YOU. THAT'S IT FOR ME. THANK YOU.

JAMES VALADEZ: QUESTION FROM MISS CONLEY.

NICOLE CONLEY: I DON'T HAVE ANY QUESTIONS. I JUST HAVE A COMMENT ONE, I JUST WANT TO COMMEND THE STAFF FOR GETTING ANOTHER CLEAN, UNMODIFIED OPINION. I KNOW IT TAKES A TREMENDOUS EFFORT TO ENSURE THAT YOU'RE CONSISTENTLY APPLYING FINANCIAL MANAGEMENT PRACTICES THAT WILL RESULT IN THIS, NOT ONLY AND ALSO THE GFO AWARD, THOSE ARE HIGH, HIGH SORT OF ACUMEN IN TERMS OF YOUR BUDGETARY PRACTICES AND PERFORMANCES, AND SO TO NOT EVEN HAVE MANAGEMENT DENOTES OR DISCUSSIONS ON INTERNAL CONTROLS, THAT'S SOMETHING THAT IS RARELY UNSEEN. AND THE YOU'RE IN AUDITS, AND YOU'VE BEEN ABLE TO DO THAT CONSISTENTLY YEAR OVER YEAR. SO DON'T CHANGE A THING AND REALLY COMMEND YOUR EFFORTS, AND IT'S A GREAT AUDIT RESULT. AND I ENCOURAGE THE BOARD MEMBERS TO READ THE CAFR FULLY. IT HAS A LOT OF EXTERNAL INFORMATION AND CONTEXT AND WEALTH OF INFORMATION BEYOND JUST THE NUMBERS. BUT THANK YOU AND A CAFR SOMETHING THAT IS NOT NECESSARILY CUSTOMARY, SO THE FACT THAT YOU DO THAT AND PUT THAT TOGETHER ADDS TO SORT OF THE LEVEL OF TRANSPARENCY AND OUR CONSISTENCY IN TERMS OF OUR FINANCIAL MANAGEMENT OVERSIGHT AND PROTOCOLS. SO COMMEND THE STAFF. COMMEND THE BOARD FOR IMPLEMENTING THOSE RIGHT SORT OF INTERNAL CONTROLS AND MONITORING AND GREAT RESULTS. THANK YOU.

LEANA MANN: THANK YOU, AND THAT THE ACCOLADES WILL PASS ON TO THE FINANCE DEPARTMENT. THEY WERE ALL INSTRUMENTAL IN PREPARING THIS. SO THANK YOU.

JAMES VALADEZ: OKAY, AND WE DO NEED ACTION ON LEANA MANN: YES, WE NEED MR. CHAIRMAN. I'M THE AUDIT RESULTS.

NICOLE CONLEY: I MOVE APPROVAL OF ACCEPTING THE 2024 AUDIT RESULTS AND THE COMPREHENSIVE FINANCIAL REPORT.

JAMES VALADEZ: IT'S BEEN MOVED BY MS CONLEY, SECONDED BY MR. HANNA. ANY FURTHER DISCUSSION? HEARING NONE. WE'LL TAKE A VOTE ALL THOSE IN FAVOR, AYE, ALL THOSE OPPOSED. THAT PASSES UNANIMOUSLY. THANK YOU SO MUCH FOR YOUR TIME AND THE PRESENTATION.

JOEY ELMORE: THANK YOU ALL VERY MUCH.

JAMES VALADEZ: WE WILL NOW MOVE ON TO ITEM 5F OF OUR REGULAR AGENDA, WHICH IS DISCUSSION AND POSSIBLE ACTION ON FISCAL YEAR, 2026 PROPOSED BUDGET. MS. MANN.

[5f. Discussion and Possible Action on Fiscal Year 2026 Proposed Budget]

[00:50:01]

FIRST OFF, WE'RE GOING TO GO OVER THE CONSUMER PRICE INDEX, WHICH MEASURES THE AVERAGE CHANGE OVER TIME IN PRICES PAID BY CONSUMERS FOR A MARKET BASKET OF CONSUMER GOODS AND SERVICES.

SO AS OF MARCH 2025 THE NATIONAL CONSUMER PRICE INDEX SHOWS ALL ITEMS ARE AT 2.4% OVER THE LAST 12 MONTHS, AND CORE CPI, WHICH EXCLUDES FOOD AND ENERGY, IS AT 2.8% INCREASE. FOOD IS AT 3% SHELTER IS AT 4% OF AN INCREASE. SO IN THE SOUTHERN REGION, WHICH INCLUDES TEXAS, INFLATION IS 1.9% INCREASE, WITH ENERGY COSTS DECLINING, BUT HOUSING AND FOOD COSTS ARE CONTINUING TO RISE. SO THIS IS JUST HIGHLIGHT OVER THE CHANGES THAT WE WANTED TO MAKE BASED ON THE MARKET SURVEY THAT WE HAD DONE COMMERCIAL APPRAISERS, MOVING THEM FROM A GRADE SIX TO A SEVEN, THE ONES THAT ARE A GRADE EIGHT TO A NINE, MOVING THE TEAM LEADS WHO ARE ALL CURRENTLY A GRADE NINE INTO A GRADE 10, AND ALL OUR GIS TECHNICIANS WHO ARE CURRENTLY A GRADE FOUR INTO A GRADE FIVE.

AND THEN THE PROPOSED ADJUSTMENTS TO GRADE IS TWO AND FIVE WOULD GET AN 8% ADJUSTMENT, AND GRADES THREE AND FOUR WOULD GET A 5% ADJUSTMENT. SO HERE ARE THE THREE OPTIONS, THE ORIGINAL, WHICH WAS A 7.73% INCREASE, WHICH IS THE EXTERNAL PACKET, AND ALTERNATE ONE, WHICH IS JUST UNDER 5.95% AND THE ALTERNATE TWO, WHICH IS AT 13.91% WITH THAT LITIGATION STRATEGY. SO IT'S JUST JUST GOING OVER WHAT THE ORIGINAL AND ALTERNATE TO MAINTAIN THE SAME STAFFING LEVELS, BUT ALTERNATE ONE HAS A DECREASE DOWN TO SEVEN. WE WOULD BE REDUCING TWO IN ADMIN, ONE IN CUSTOMER SERVICE, AND FIVE IN RESIDENTIAL, IN ORDER TO GET TO THAT 6% CHANGE. AND I WAS ABLE TO GET CURRENT DATA FOR 2025 FOR COMPARISON FOR OTHER CADS. SO DALLAS CADS AT 245 TARRANT CAD IS AT 211 AND BEXAR CAD IS AT 200 FOR OUR 2025 BUDGET, WE WERE AT 165 SO STILL SIGNIFICANTLY BELOW COMPARABLE CATS. SO THESE ARE JUST THE MAJOR INCREASES THAT WE HAVE THE ORIGINAL OF COURSE, INCLUDES PERSONNEL, BENEFITS, SUBSCRIPTIONS AND DATA AND TRAVEL EXPENDITURES FOR THOSE ADDITIONAL STAFF.

ALTERNATE ONE, WHICH IS VERY REDUCED ON PERSONNEL, DROPPING THOSE FULL TIME POSITIONS, PERSONNEL AND BENEFITS, IS STILL AN INCREASE, BUT NOT AS HEFTY, AND SUBSCRIPTION AND DATA PURCHASES REMAINS THE SAME. ALTERNATE TWO IS THE SAME AS ORIGINAL, BUT WE DO HAVE THAT ADDITION OF 2 MILLION INTO LEGAL SERVICES. SO JAMES VALADEZ: QUESTION ON THE LAST SLIDE FROM MS. CARTWRIGHT DEBORAH CARTWRIGHT: YES, CAN YOU SAY 2 MILLION FOR LEGAL SERVICES IS THAT FOR CONTRACT LAWYERS WHO WOULD BE TAKING ON MORE LITIGATION. OR WHAT DOES THAT $2 MILLION MEAN? LEANA MANN: IT WOULD COVER OUTSIDE ATTORNEYS, AN EXPERT WITNESS, AND WE CAN COVER MORE OF OUR THOUGHT PROCESS ON THAT IN EXECUTIVE SESSION.

I JUST WANT TO STRUCTURE WHAT THAT THAT NUMBER WAS. THANK YOU.

JAMES VALADEZ: QUESTION FROM MISS CONLEY NICOLE CONLEY: YES, CAN WE REVISIT THE POSITIONS THAT YOU'VE REDUCED AS THE ALTERNATE AND THE IMPACT ON THE FUNCTIONS IS BECAUSE I KNOW, I KNOW THAT WE RECALL THE DISCUSSION TO MAKE SURE THAT WE WE HAD GIVEN SOME MORE DIRECTION IN REGARDS TO COMPENSATION IN TERMS OF INCREASES AND MAKING SURE THAT THE CHIEF APPRAISER WAS INCLUDED. BUT I DON'T REMEMBER.

PLEASE REMIND REFRESH ME OF THE REDUCTION IN FTES AND THE IMPACT ON THE FUNCTIONS.

LEANA MANN: SURE. SO OUR DIRECTIVE WAS TO TRY AND GET A BUDGET AT A 6% INCREASE, AND WE RUN A VERY LEAN BUDGET, AND THERE ARE VERY FEW AREAS WE CAN CUT. REALLY REDUCING THE NUMBER OF PROPOSED STAFF WAS THE ONLY WAY WE COULD. GET TO THAT 6% SO

[00:55:01]

JAMES VALADEZ: OKAY, SO JUST FOR THOSE FOLLOWING ALONG AT HOME, SOUNDS LIKE THE ORIGINAL BUDGET IS THE STAFF RECOMMENDATION. THE ALTERNATIVE ONE IS, I BELIEVE, MISS CARTWRIGHT'S DIRECTION AT 6% FROM OUR LAST MEETING. AND THEN ALTERNATIVE TO IS KIND OF LIKE A EXTRACURRICULAR EXERCISE BROUGHT FORWARD BY STAFF SO THAT WE CAN BOLSTER OUR LEGAL RESERVE FUND MOVING FORWARD IF NEEDED, SO WE CAN ALL KIND OF HAVE A GRASP OF WHAT THAT EXPENSE WOULD LOOK LIKE TO BUILD THAT OUT AGAIN. THAT'S CORRECT. OKAY, I THINK, I THINK JETT HAD ONE QUESTION, JETT HANNA: WOULD THIS CHANGE THE REORGANIZATION THAT YOU WERE GOING TO DO WITH REGARD TO LAND VALUATION? LEANA MANN: LAND VALUATION WOULD STILL COME IN HOUSE. WE ARE REDUCING THE NUMBER OF APPRAISERS THAT WOULD BE DEDICATED TO THAT DEPARTMENT JUST BY ONE POSITION, I BELIEVE WE CUT ACROSS ALL DEPARTMENTS TO GET TO THAT 6% SO IT WON'T, IT WON'T BE. WE'LL STILL DO THE REORGANIZATION. IT JUST WON'T BE AS MANY STAFF MEMBERS WITHIN THOSE NEW FUNCTIONS, JAMES VALADEZ: MS CARTWRIGHT DEBORAH CARTWRIGHT: TO FOLLOW UP ON MISS CONNELLY'S QUESTION ABOUT THE STAFFING DIFFERENCE, WHAT WOULD BE THE I THINK SHE WAS GETTING THAT, OR AT LEAST, I WOULD LIKE TO KNOW WHAT KIND OF IMPACT WOULD THAT HAVE ON THE WORK THAT'S DONE. IN OTHER WORDS, IF YOU RATHER THAN 15 EMPLOYEES, YOU'VE GOT SEVEN NEW EMPLOYEES, IS THAT GOING TO SIGNIFICANTLY ALTER THE OUTPUT? IS THAT WHAT YOU WERE ASKING? BASICALLY, YEAH, LEANA MANN: SO WE STILL HAVE A LOT OF OUR IT INFRASTRUCTURE THAT WE'VE PUT IN PLACE OVER THE PAST 10 YEARS. IN ORDER TO AUTOMATE AND GET MORE EFFICIENT WITH THE PROCESS WE HAVE TO DO REDUCING THE FTES AND THE PROPOSED TO SEVEN WOULD LIMIT SOME OF THE AUDITING AND DATA WORK THAT WE NEED TO FOCUS ON IN THE NEXT YEAR. OF COURSE, WE WOULD STILL BE ABLE TO GET OUR JOBS DONE. WHERE THIS REALLY COMES INTO PLAY IS THAT WHOLE 8020 RULE. I MEAN, YOU HAVE A GROUP OF EMPLOYEES THAT PUT THE MAJORITY OF EXTRA TIME INTO THEIR JOB, SO THEY'RE DOING THE MOST ADMIN WORK. THEY'RE THE ONES WORKING ON HOLIDAYS AND WEEKENDS. IT'S A SMALL GROUP. AND SO REDUCING THOSE FTES, WHERE THEY COULD DELEGATE SOME OF THOSE TASKS OFF THEIR PLATE, THEY'RE STILL GOING TO PICK UP THE SLACK IN ORDER FOR US TO MEET OUR REQUIREMENTS OF OUR JOB. SO THIS WOULD HAVING THE ADDITIONAL FTES WOULD ALLEVIATE SOME STAFFING CONCERNS, MORALE ISSUES, WORKLOAD FOR THOSE INDIVIDUALS.

JAMES VALADEZ: MR. MISS CONLEY, NICOLE CONLEY: SO YOU SORT OF BASICALLY EFFECTS RELATES THE WORKLOAD THAT EXISTING EMPLOYEES WOULD HAVE TO TAKE ON. AND SO I DO WANT TO ASK A COUPLE QUESTIONS THE COMPLIANCE SHOP THAT WE WERE SORT OF PULL YOU WERE PROPOSING, SORT OF TO PULL TOGETHER THE LOSS OF THE ONE FTE, IF THAT'S GOING TO BE A DRAMATIC EFFECT THERE IN TERMS OF ANY SORT OF COMPLIANCE OR RESPONSIBILITIES, OR REPORTING POTENTIAL SORT OF EXPOSURE. AND THEN SECONDLY, THE RESIDENTIAL APPRAISERS IS THAT, YOU KNOW, I DON'T NECESSARILY KNOW WHAT SORT OF THE OUTCOMES WITH NOT SORT OF MOVING FORWARD WITH SOME KIND OF LEVEL OF RELIEF IN THAT AREA. SO WANT TO KNOW MORE ABOUT THOSE TWO AREAS THAT I THINK ARE MUCH MORE FRONT OF MIND FOR ME.

LEANA MANN: SO THE SENIOR RESIDENTIAL APPRAISERS THAT ARE REMOVED FROM ALTERNATE ONE ARE CURRENT STAFF MEMBERS. SO WE'RE ADDING AN ADDITIONAL LAYER FOR SOME OF OUR MORE TENURED AND MORE ADVANCED APPRAISERS TO GIVE THEM SOME RECOGNITION FOR THAT EXTRA WORK THEY'RE DOING, BUT THEY ARE CURRENT STAFF MEMBERS, SO IT WOULD ADD THREE ADDITIONAL APPRAISER POSITIONS, ENTRY LEVEL APPRAISER POSITIONS. SO I THINK THAT'S A LITTLE BIT MISLEADING.

THOSE EXTRA APPRAISER POSITIONS ARE STRICTLY FOR THE INCREASED SUMMER LOAD THAT WE HAVE WITH PROTEST SEASON. AS THOSE PROTESTS INCREASE, WE HAVE MORE INFORMALS. WE HAVE TO DO MORE FORMALS. WE HAVE TO DO SO THAT WOULD IMPACT THE WORKLOAD THE COMPLIANCE DIVISION. AS WE'VE GONE THROUGH OUR MAP REVIEW THIS YEAR AND PULLING THE DATA, WE'VE WE'VE DETERMINED THAT THERE'S A NEED FOR THOSE MAP REVIEW FUNCTIONS THAT CURRENTLY WE RUN REPORTS AND CHECK THINGS, BUT THE BULK OF THE WORK IS BEING DONE WHEN YOU HAVE YOUR MAP REVIEW. WE SHOULD BE VERIFYING THOSE THINGS THROUGHOUT THE ENTIRE YEAR, EVERY YEAR, NO MATTER IF YOU HAVE A MAP REVIEW THAT YEAR OR NOT, AND SO REDUCING THAT DEPARTMENT IS JUST GOING TO REDUCE THE AMOUNT OF AUDITING AND THE. WORK THAT WE CAN GET DONE. SO OUR GOAL IS TO

[01:00:02]

REDUCING THAT DEPARTMENT JUST REDUCES THE AMOUNT OF AUDITING WE CAN DO.

JAMES VALADEZ: MR. HANNA JETT HANNA: YES, IS THERE ANY WOULD YOU SAY THAT DOING THE MAP REVIEW PUTS YOU IN BETTER POSITION FOR LITIGATION WHEN IT'S ALL SAID AND DONE, WHEN YOU'RE ABLE TO DO YOUR AUDITS AND ALL THAT? LEANA MANN: SO THE MAP REVIEW IS A REQUIRED COMPTROLLER STUDY, JUST FOR CONTEXT THAT WE HAVE TO DO EVERY OTHER YEAR IN ALTERNATION WITH OUR PBS STUDY. SO THE MAP REVIEW THERE, IT'S ITEMS THAT WE CHECK THROUGHOUT, YOU KNOW, OUR VALUATION AND NOTICING PROCESS. THEY'RE STILL GETTING CHECKED. IT'S JUST THINGS THAT REALLY ARE CREATING EQUITY IN THE ROLE VERSUS LITIGATION AND HELPING US THERE. SO YES, MORE EQUITABLE VALUES DOES HELP IN LITIGATION, BUT I THINK REALLY IT'S IN THE INITIAL APPRAISAL ROLE THAT WE'RE SENDING OUT IS WHERE WE'RE GOING TO SEE SOME BENEFIT THERE.

JETT HANNA: YEAH, I'M JUST TRYING TO FIND OUT IF THERE'S ANY WAY AT ALL THAT WE CAN QUANTIFY SOMETHING FOR THE VARIOUS JURISDICTIONS THAT YOU KNOW, EVEN THOUGH WE'RE SPENDING A LITTLE MORE IN THE LONG RUN, WE'RE HELPING YOUR REVENUES IN SOME WAY.

LEANA MANN: AND AFTER WE HAVE THE POSITIONS APPROVED BY THE BOARD, WE'LL DO SUBSTANTIAL I MEAN, WE SOUGHT THE RIGHT JOB DESCRIPTIONS AND DETERMINE WHAT THOSE ROLES ARE GOING TO LOOK LIKE, INCLUDING THE ROI AND SOME VERY MEASURABLE THINGS THAT THOSE POSITIONS WILL HANDLE, WHICH WE CAN SHARE WITH THE BOARD AS WE DEVELOP THEM.

JETT HANNA: OKAY. THANKS.

JAMES VALADEZ: QUESTION BY MISS CARTWRIGHT, DEBORAH CARTWRIGHT: WOULD IT BE POSSIBLE FOR YOU TO DEVELOP THOSE JOB DESCRIPTIONS AND FOR THESE COMPLIANCE SPECIALISTS WHO ARE NEW EMPLOYEES. BASICALLY, FROM WHAT YOU'RE DESCRIBING, THIS IS, THIS IS A NEW DIVISION OR GROUP OF EMPLOYEES. I'M JUST CONCERNED ABOUT THE LEVEL OF INCREASE THAT WE ARE PROPOSING IN VIEW OF THE TAXING UNITS ARE LOOKING AT, PARTICULARLY AUSTIN INDEPENDENT SCHOOL DISTRICT IN THE CITY OF AUSTIN THAT I'VE NOTICED IN THE NEWSPAPER. AS FAR AS WHAT THE CUTS, CUTS THEY'RE EXPERIENCING, I'M JUST GETTING TO MY QUESTION HERE SLOWLY. I'M WONDERING IF YOU COULD DEVELOP THIS PLAN DURING THE COURSE OF THIS YEAR AND US REVISIT THE HIRING OF THESE PEOPLE IN 2027 BECAUSE THE METHODS AND ASSISTANCE PROGRAM DOESN'T HAPPEN AGAIN UNTIL WHEN 2727 SO WE COULD HAVE PEOPLE ON STAFF READY TO GO WITH VERY CLEAR JOB DESCRIPTIONS AND CLEAR EXPECTATIONS OF WHAT THEY WILL BE DOING WITH THE CONTROLLER'S OFFICE STARTING IN 2027 AND WE COULD AT LEAST SAVE SOME MONEY IN THIS INTERIM TIME OF 2026 I KNOW THAT YOUR PREFERENCE WOULD BE TO HAVE HIM ON THE GROUND READY TO GO AND RUNNING.

HOWEVER, I STILL REMAIN CONCERNED ABOUT A 7% INCREASE IN A BUDGET FOR AS FAR AS AS MEETING EFFICIENCY GOALS THAT WE HAVE, AND ALSO TO ADDRESS WHAT OUR TAXI UNITS, THAT PAY FOR US ARE HAVING TO ADDRESS THEMSELVES.

LEANA MANN: SO WE CAN START WE'VE ALREADY STARTED WRITING THE JOB DESCRIPTIONS, AND WE CAN SHARE THOSE AS WE PROGRESS. I DO THINK IT'S IMPORTANT TO POINT OUT, THOUGH, THAT THE 7% INCREASE IN AN APPRAISAL DISTRICT BUDGET IS LIKE COMPARING APPLES AND ORANGES WITH A TAXING UNIT BUDGET. THEIR TAX RATE IS A IT'S JUST A DIFFERENT COMPARISON VERSUS OUR APPRAISAL BUDGET, THE ONCE IN A PROPOSED BUDGET IS PRESENTED TO THE BOARD AND YOU ALL APPROVE IT, THE TAXING ENTITIES HAVE, UNTIL OUR ADOPTED BUDGET IN AUGUST, TO GIVE FEEDBACK AND LET THE BOARD KNOW IF THEY IF THEY FEEL THAT THAT 7% INCREASE IS REALLY TOO MUCH FOR THEM TO HANDLE IN THEIR BUDGET. SO THERE IS A TIME FOR THEM TO DO THAT.

JAMES VALADEZ: HAVE A QUESTION FROM MS. ISRAEL CELIA ISRAEL: YOU BRING UP AN ISSUE THAT WE'VE BEEN STRUGGLING WITH IN THE TAX OFFICE, WHICH IS, DO OUR TAXING ENTITIES IN COMMUNICATING WITH OUR TAXING ENTITIES? SO WHAT IS THE PROCEDURE FOR COMMUNICATING TO OUR CUSTOMERS, OUR SCHOOL DISTRICTS AND ALL THOSE FOLKS, WHAT VALUE WE ARE PROVIDING TO THEM, SO THAT THEY WILL, THEY WILL HAVE THE SAME YOU WOULD HOPE THAT THEY WOULD. THEY WOULD HAVE THE SAME DISCUSSION THAT WE'RE HAVING. TO SAY, HERE'S THE PLUSES AND THE MINUSES AND. AND THESE ARE THE, THESE ARE THE THIS IS A KEY PARTNER THAT HELPS

[01:05:03]

CELIA ISRAEL: IS IT PRIMARILY WHEN YOU SAY, WE TALK TO THEM FOR THE SAKE OF THE FOR THOSE WHO ARE WATCHING THIS, IS IT AN EXAMPLE OF A SCHOOL DISTRICT IS A SUPERINTENDENT AND THEIR CFO, OR IS IT A COUPLE OF BOARD MEMBERS? WHAT IS IT? WHAT IS IT LIKE? LEANA MANN: SO WE TEND TO MEET WITH THE CHIEF FINANCIAL OFFICERS IN THEIR BUDGET DEPARTMENT. SO FOR INSTANCE, AUSTIN ISD, WE HAVE A MEETING WITH THE CFO, WHO SOMETIMES CAN'T ATTEND, BUT WE THEN WE HAVE THE BUDGET TEAM THERE AS WELL, AND THAT'S WE. WE DON'T MEET MUCH WITH PRESIDING OFFICERS BECAUSE THEY'RE VERY BUSY AS WELL AS, LIKE THE SUPERINTENDENT, THEY USUALLY DELEGATE A STAFF MEMBER THAT CAN MEET WITH US REGULARLY.

JAMES VALADEZ: THANK YOU. QUESTION FROM MR. HAVENSTRITE UNKNOWN: DO WE HAVE A SORT OF A ROSTER OF THAT SHOWS HOW, HOW THIS PROPOSED BUDGET KIND OF TRICKLES DOWN TO ALL THE VARIOUS TAXING ENTITIES WHICH, SO THAT WE CAN, WE CAN KIND OF CONTEXTUALIZE WHAT, WHAT, WHAT DOES 6% LOOK LIKE? WHAT DOES 7% LOOK LIKE THIS ON PAGE LEANA MANN: STARTS ON PAGE 54 NOW ONE THING THAT WILL SKEW THIS WE'RE USING 2024 LEVY AND TAX RATES TO DETERMINE THEIR LIABILITY PERCENTAGE. THE TAX CODE WILL REQUIRE US TO RECAST THAT IN OCTOBER, NOVEMBER OF 2025 USING 2025 LEVY AND TAX RATE. SO ONE THING THAT WE'VE REALLY TRIED TO LET THE TAXING ENTITIES KNOW, NON SCHOOL DISTRICT TAXING ENTITIES, WITH THE INCREASE IN THE HOMESTEAD EXEMPTION SCHOOLS LEVY IS GOING TO DECREASE. THE OTHER TAXING ENTITIES, PERCENTAGE OF THE LIABILITY IS GOING TO INCREASE, SO THEY'RE GOING TO PICK UP A LARGER PORTION OF THE BUDGET LIABILITY.

JOHN HAVENSTRITE: OKAY, SO I CAN SEE THE TAXING ENTITIES AND THE QUARTERLY PAYMENTS, BUT, BUT A YEAR ON YEAR CHANGE LIKE ARE WE? SO AS AN EXAMPLE, AIS DAYS ARE LARGEST PARTICIPATING AGENCY, AND THEY PAY $2.4 MILLION A YEAR. I CAN'T DO THE MATH THAT MANY TIMES TO WHAT'S THAT? QUARTERLY? OKAY? YEAH, QUARTERLY. SO THOSE ARE BIG NUMBERS.

LEANA MANN: WE CAN DO A YEAR OVER YEAR ANALYSIS. I THINK THAT'D BE GOOD TO INCLUDE IN THE BUDGET GOING FORWARD AS WELL.

JOHN HAVENSTRITE: IT WOULD HELP ME UNDERSTAND, YOU KNOW, THE THE IMPACT TO ELGIN OR, YOU KNOW, JUST SOME OF THESE SMALLER TAXING UNITS. IT'S PROBABLY NOT A SURPRISE, YOU KNOW, MY, ONE OF MY FOCUSES IS, SORT OF, HOW DOES ALL THIS STUFF LAND WITH SCHOOL DISTRICTS AND SCHOOL DISTRICTS RIGHT NOW, STILL TRYING TO FIGURE OUT WHAT IN THE WORLD, YOU KNOW? HB, TWO MEANS TO SHOW THIS WOULD BE HELPFUL TO ME.

LEANA MANN: YES, I CAN INCLUDE THAT JAMES VALADEZ: MISS CONLEY, NICOLE CONLEY: SO I NEED TO GO BACK AND CHECK. BUT I DO, PLEASE KEEP IN MIND THAT THE SCHOOL DISTRICT COLLECTS TAXES ON BEHALF, AND A LOT OF THIS IS REVERTED BACK TO THE STATE UNDER RECAPTURE LAW. AND THERE ISN'T A COMPONENT ON THE FORMULA A WHERE YOU CAN OFFSET SOME OF THIS AS PART OF YOUR CALCULATION, BECAUSE YOU REALLY IT'S ON BEHALF OF THE EXPECTATIONS OF THE COLLECTIONS FOR THE STATE, I WOULD WANT TO ALSO, I WANT TO ASK THE QUESTION ON THE BIG THING FOR TAXING ENTITIES IS GET THAT DOING, GETTING THAT JULY 30 CERTIFICATION, RIGHT? I MEAN, YOU HAVE NOTHING, UNLESS YOU HAVE EVERYTHING FULLY CERTIFIED AND YOU'RE ABLE TO SORT OF PROJECT OUT ON YOUR BUDGETS. MY MOST CONCERN ARE GETTING ON THE APPRAISALS, YOU KNOW, THE RESIDENTIAL ARE WE GOING TO. YOU KNOW, IS THIS GOING TO JEOPARDIZE I KNOW THAT YOU GUYS HAVE BEEN, I MEAN, YOU'RE,

[01:10:03]

LEANA MANN: I WE WILL STILL CERTIFY AN APPRAISAL ROLE, BECAUSE THAT'S ONE OF OUR MAIN THREE TASKS THAT WE HAVE TO DO EVERY YEAR. I DON'T THINK WE PRIORITIZE WHICH POSITIONS WE TOOK OUT OF THE PROPOSED AND REALLY KEPT ALL APPRAISAL FUNCTIONS AS ADDITIONAL STAFF, WE REMOVED SOME OF THE NEWER POSITIONS, IS WHAT WE FOCUSED ON. IT'S GOING TO, I THINK, WHERE IT REALLY WILL IMPACT IS THE LEVEL OF SERVICE THAT WE'RE PROVIDING. WE'RE STILL GOING TO GET A CERTIFIED APPRAISAL ROLE TO THE TAXING ENTITIES. WE'RE GOING TO DO IT AT THE TIMELINE THAT THEY NEED, BUT AS INCREASED PROTESTS HAPPEN, YOU HAVE A SHORTER AMOUNT OF TIME THAT YOU CAN SIT WITH EACH PERSON, AND SO THEY'RE GETTING A LOWER LEVEL OF SERVICE. AND I THINK THAT'S THE IMPACT WE'RE REALLY GOING TO SEE FIRST.

NICOLE CONLEY: THANK YOU. AND I WILL HAVE TO SAY, BEING HERE IN AUSTIN FOR ALMOST 15 YEARS, MY FIRST DAY HERE, WE WERE TALKING ABOUT THE NEED TO SORT OF MAKE THE SCHOOL DISTRICT OPERATIONS MORE EFFICIENT AND CONSIDER HARD THINGS LIKE CONSOLIDATIONS AND CLOSURES. SO A LOT OF THIS IS JUST ONGOING LOSS OF ENROLLMENT.

A LOT OF THESE DEFICIT ISSUES HAVE BEEN LONG STANDING, WHEREAS I KNOW TCAD HAD ALWAYS OPERATED WITH THE HIGHEST LEVEL OF EFFICIENCIES AND JUST RIGHT AND MAKING THOSE KINDS OF DIFFICULT DECISION MAKING. SO SOME OF THIS, YOU KNOW, WHILE IT IS DEFINITELY CONSTRAINTS ON RESOURCES, PRIMARILY IT'S SORT OF THE STATE AND FEDERAL LEVEL, YOU KNOW, THOSE LOSSES THAT INTO AND UNCERTAINTY AROUND THOSE RESOURCE AREAS, THE FACT THAT YOU'VE BEEN ABLE TO OPERATE EFFICIENTLY, BRING IN TECHNOLOGIES AND REALLY OFFER THESE SERVICES AND SUPPORTS TO TAX AND ENTITIES IN THE ENTIRE AUSTIN AT AN EFFICIENT SORT OF MODEL, VERSUS WHERE SOME OF OUR YOU KNOW, ENTITIES ARE EXPERIENCING SOME OF THIS PENT UP OVER TIME, OF HAVING TO DEAL WITH SOME OF THESE VERY DIFFICULT CHALLENGES OF LATE, REALLY SPURNED BY THE LACK OF THE REDUCTION IN RESOURCES AT THE FEDERAL AND THEN NOT ENOUGH TO MAKE UP THOSE LOSSES AT THE STATE LEVEL, IS WHAT I'D SAY.

JAMES VALADEZ: MR. WANG SHENGHAO WANG: WELL, I MEAN, JUST PROCESS QUESTION. IT SOUNDS LIKE WE'RE MOVING INTO KIND OF THE DISCUSSION PORTION, BUT I'M HAPPY TO HAVE TO KIND OF WAIT. I WOULD LIKE TO KEEP LIKE, KIND OF CLARIFICATION QUESTIONS, AND THEN I ASSUME LATER, WE'RE GOING TO HAVE A KIND OF MORE FULSOME DISCUSSION ALL THE CLARIFICATION QUESTIONS YOU NEED, OK? AND SO IF FOR WHATEVER REASON, WE DON'T AS A BOARD TODAY APPROVE A BUDGET, IS THAT SET US BEHIND ON THE SCHEDULE, OR WHAT'S THE KIND OF TIMELINE FOR WHAT NEEDS TO HAPPEN BY WHAT DATE? LEANA MANN: SO WE HAVE TO HAVE THE BOARD APPROVE A PROPOSED BUDGET TODAY, BECAUSE WE HAVE A REQUIREMENT TO SEND IT TO THE TAXING ENTITIES BY JUNE 14. SO WE'RE CUTTING IT VERY CLOSE.

OKAY, NOW BETWEEN THE PROPOSED AND THE ADOPTED, WE CAN STILL REFINE THE BUDGET PROCESS. FOR EXAMPLE, OUR HEALTH INSURANCE RATES WILL COME BACK IN AUGUST. THAT CAN CHANGE THE ADOPTED BUDGET AMOUNT FOR WHEN YOU ACTUALLY TAKE ACTION ON THE BUDGET FOR 26 SHENGHAO WANG: OKAY, SO THIS, THIS IS A KIND OF, HEY, IT'S ALMOST LIKE A NOTICE OF APPRAISAL TO OUR TAXING ENTITIES, RIGHT? LIKE, HERE'S HOW, HOW MUCH WE YOU CAN KIND OF MORE OR LESS EXPECT THAT WE WOULD LIKE TO COLLECT FROM YOU.

BUT, YOU KNOW, THEY CAN KIND OF SAY, NO, THIS IS TOO MUCH. OR, YOU KNOW, WHAT ARE YOU DOING HERE? AND THEN AUGUST IS WHEN THAT KIND OF BECOMES THE OFFICIAL THIS IS WE'RE LOCKING IN THE THE BUDGET.

LEANA MANN: SEPTEMBER 14 IS THE DEADLINE TO ADOPT. WE ARE PLANNING TO DO IT IN AUGUST. OKAY, YES, THAT IS KIND OF OUR ADOPTION OF THE BUDGET AND THE FINAL DECISION. THANK YOU.

JAMES VALADEZ: ANY OTHER QUESTIONS? OKAY, I GUESS WE CAN OPEN UP DISCUSSIONS. DOES ANYONE HAVE ANY DEGREE OF DEFERENCE TOWARDS ONE OF THE THREE PATHS THAT HAVE BEEN LAID OUT? MR. WANG SHENGHAO WANG: YES. SO I, I JUST. WAS DOING THE MATH JUST NOW ON KIND OF WHAT THE ESTIMATED LIABILITY AND COMPARED

[01:15:03]

JAMES VALADEZ: JETT, I THINK I SAW YOUR HAND AS WELL.

JETT HANNA: RIGHT NOW, OF COURSE, I'M STILL OPEN TO HEARING FROM OTHER FOLKS. I'M INCLINED TO GO WITH THIS BUDGET UNDERSTANDING THAT WE WILL PROBABLY GET SOME RETURN ON INVESTMENT NUMBERS, ON ON THE DIFFERENCE, SO THAT WE'LL BE ABLE TO TO SHOW, TO SOME DEGREE, THAT THAT THIS KIND OF CHANGE WOULD HELP, I THINK IT GIVEN THAT THIS IS NOT THE FINAL BUDGET I CAN GO ALONG WITH IT. BUT IF, IF WE GET FEEDBACK, AND WE WE WELCOME WHATEVER KIND OF FEEDBACK WE THE ENTITIES WANT TO GIVE US ON THIS, I DON'T MIND GOING IN WITH THIS AS A STARTING POSITION.

JAMES VALADEZ: MS CARTWRIGHT DEBORAH CARTWRIGHT: SINCE I STARTED THIS DISCUSSION OF THE 6% INCREASE RATHER THAN THE OTHER, I'M GOING TO CONTINUE WITH THAT MY OPINION AND SUPPORT ALTERNATE ONE, MAINLY BECAUSE I THINK THERE SHOULD BE A PHASE IN I THINK IT SHOULD BE SEVEN NEW EMPLOYEES THIS YEAR AND EIGHT, AND WE'RE IN 26 AND EIGHT AND 27 ESPECIALLY IN VIEW OF THE COMP, THE EXPLANATION THAT WE RECEIVED FROM THIS MAN ABOUT THE COMPLIANCE ISSUE BEING SOMETHING THAT'S RELATED TO THE CONTROLLERS, METHODS AND ASSISTANCE PROGRAM, I THINK IT CAN BE THE EMPLOYEES COULD BE WORKED IN OVER A TWO YEAR PERIOD, RATHER THAN ALL AT ONCE.

AND IF YOU LOOK AT THE NUMBERS THAT HAVE BEEN INCREASED OVER THE LAST FEW YEARS, 10 AND 2023 FIVE AND 24/7 IN 2025 I THINK WE'RE JUST BEING CONSISTENT WITH ANOTHER SEVEN AND 26 AND THEN ANOTHER SEVEN OR EIGHT AND 27 AND SO THAT I'M GOING TO STICK WITH MY POSITION JUST SECOND MISS CONLEY, NICOLE CONLEY: OKAY, SO YES, I CAN CERTAINLY SUPPORT ALTERNATIVE TWO, CONSIDERING THE 500 DOESN'T PUT US IN EXPOSURE FOR ANY AUDIT RISK OR NON CERTIFICATION BY THE STATUTORY DUE DATES. COULD YOU ALSO JUST REMIND US SO WE ADDED ABOUT A MILLION DOLLARS TO FUND BALANCE THIS YEAR DUE TO BUDGETARY UNDER SPENDING. I'M JUST PRESUMING YOU KNOW. AND TYPICALLY THOSE WE HAVE THE BOARD CAN TAKE ACTION TO GIVE THAT BACK TO THE TAXING ENTITIES TO THE EXTENT THAT WE DON'T HAVE A SPECIFIC USE FOR THOSE FUND BALANCE AND RESERVES. AND SO, YOU KNOW, WE PROBABLY ARE NOT GOING TO FULLY OPTIMIZE THE INITIAL PROPOSAL OF 15, AND

[01:20:01]

SHENGHAO WANG: CAN I JUST CLARIFY? YOU MEAN ALTERNATE ONE THE SEVEN, BECAUSE ALTERNATE TWO IS THAT'S ADD $2 MILLION FOR THE NICOLE CONLEY: NO ALTERNATE ONE IS WHAT I COULD SUPPORT WITH.

MISS CARTWRIGHT, SHENGHAO WANG: YOU SAID TWO. SO I JUST NICOLE CONLEY: I'M SO SORRY. I'M SORRY. I DIDN'T MEAN THAT. I'M SORRY.

LEANA MANN: SO APPRAISAL DISTRICTS ARE REQUIRED IN THE TAX CODE AT THE END OF THE YEAR, ANY BUDGET SURPLUS HAS TO BE CREDITED BACK TO THE TAX AMENITIES, OR THE BOARD CAN TAKE AN ACTION AT THE END OF THE YEAR AND DO A BUDGET AMENDMENT AND COMMIT THOSE FUNDS INTO SPECIFIC RESERVES FOR FUTURE PROJECTS. SO FOR INSTANCE, AT THE END OF 24 THE BOARD HAD A BUDGET AMENDMENT TO MOVE ANY SURPLUS INTO THE LITIGATION RESERVE, WHICH HAPPENED, WHICH IS WHY I DON'T THINK ALTERNATE TWO IS A GOOD MOVE AT THIS POINT. AT THE END, OUR GOAL IS TO ALWAYS COME IN UNDER BUDGET, BECAUSE FOR APPRAISAL DISTRICTS, IT IS VERY DETRIMENTAL TO HAVE TO GO BACK TO YOUR TAXING ENTITIES AND DO A BUDGET AMENDMENT TO ASK FOR MORE MONEY. SO WE WANT TO MAKE SURE THAT WE'RE GOING IN WITH A BUDGET THAT IS SUPPORTED BY THE FUNCTIONS THAT WE NEED TO DO, BUT WE'RE NOT GOING TO BE IN A DEFICIT AT THE END OF THE DAY. AND SO OUR GOAL WAS TO COME IN WITH THE 15, AND MS CONNOLLY IS RIGHT, GETTING THOSE POSITIONS READY FOR HIRE, AND THEN YOU CAN'T HIRE 15 PEOPLE ALL AT ONCE, SO THERE'LL BE A PHASE IN THROUGHOUT THE YEAR. IF WE DO GO WITH ALTERNATE ONE, WE CAN STILL PERFORM OUR STATUTORY FUNCTIONS.

BUT I THINK IT IS IMPORTANT TO POINT OUT THAT DEFICIT WITH OTHER COUNTIES, APPRAISAL DISTRICTS OF COMPARABLE SIZE IS GOING TO CONTINUE TO GROW. BAYER, THIS PAST YEAR ADDED ABOUT 15 POSITIONS, SO THEY'RE GOING TO CONTINUE TO ADD STAFF, AND SO WE WILL FURTHER WE'LL SEE THAT DEFICIT FURTHER GROW, BUT YES, ANY BUDGET SAVINGS CAN BE RETURNED TO THE TAXING ENTITIES AT THE END OF THE YEAR, NICOLE CONLEY: THANK YOU AGAIN. YOU'RE A VICTIM OF YOUR OWN SUCCESS, DEBORAH CARTWRIGHT: BUT RECOGNIZE THAT IS THE LAW. BUT HOW OFTEN HAVE WE RETURNED MONEY TO THE JURISDICTIONS? THERE'S ALWAYS BEEN A NEED THAT HAS CAUSED US TO MOVE THAT SURPLUS OVER TO RESERVES FOR LITIGATION. AS YOU POINTED OUT, WE ALSO USED IT TO PAY FOR ELECTIONS. DID WE NOT? ARE WE? LEANA MANN: NO, WELL, WE DID MOVE SOME FUN INTO THE RESERVE FOR ELECTIONS. EXACTLY. IT'S ABOUT A 5050, SPLIT SINCE I'VE BEEN HERE. OKAY, HALF THE TIME WE RETURN IT AS A CREDIT TO THE JURISDICTIONS. HALF THE TIME WE MOVE IT TO RESERVES. THANK YOU, JAMES VALADEZ: MR. HAVENSTRITE JOHN HAVENSTRITE: WHEN YOU SAY CREDIT, A CREDIT JUST IN TERMS OF A REDUCED BUDGET SHARE, LEANA MANN: IT'S A REFUND, BUT THE CODE SAYS CREDIT, SO YOU JUST REDUCE THEIR LIABILITY FOR THAT NEXT FISCAL YEAR.

JAMES VALADEZ: ANY OTHER COMMENTS UNKNOWN: AS THE NEW PERSON, I FELT LIKE MAYBE I SHOULD JUST KEEP MY MOUTH SHUT. BUT AS A PARTNER TO MS. MANN AND HER TEAM, I FEEL LIKE I SHOULD ACKNOWLEDGE MY GREAT I'M GRATEFUL THAT MISS CARTWRIGHT CAUSED US TO HAVE THIS DISCUSSION. THAT'S A GOOD THING. UM, YOU KNOW, COMPLETE RESPECT FOR MISS CONNELLY, WHO IS A NUMBERS QUEEN. AND UM, MY THOUGHTS REALLY GO TOWARDS PERHAPS A FUTURE DISCUSSION. IT IS, UM, IT IS, I GUESS I SHOULDN'T BE SURPRISED THAT PART OF THE CHALLENGE FOR THE APPRAISAL DISTRICT IS RECRUITING AND KEEPING STAFF AND NOT LOSING THEM TO A PRIVATE SECTOR THAT HAS UPPED THEIR GAME ON MARKETING IN THIS REGION. AND SO I WANT, I WANT YOUR TEAM TO HAVE A REASON TO STAY AND NOT A REASON TO LEARN, AND THEN BAIL ON US. LOSING THAT TALENT COULD HURT US. SO I'D LIKE TO FOR US TO HAVE A DISCUSSION ABOUT RETENTION AND. AND MAYBE LOOK AT LOOK AT SOME HISTORY, AND LOOK

[01:25:03]

JAMES VALADEZ: AND AS PREVIOUSLY STATED, WE WILL NEED ACTION ON THIS ITEM. SO IF THERE'S ANY FURTHER DISCUSSION THAT NEEDS TO BE HAD, WE CAN HAVE THAT AT THIS TIME, BUT IF NOT READY TO ENTERTAIN A MOTION. SO CAN I UNDERSTAND, SHENGHAO WANG: IS THERE A KIND OF PRE BECAUSE I KNOW THAT YOU KNOW WHEN, WHEN IT KIND OF ACCORDING TO ROBERT'S RULES OF ORDER, IS WHEN YOU KIND OF CONSIDERING MULTIPLE OPTIONS.

YOU KIND OF GO FROM THE MOST EXTREME TO THE LEAST EXTREME, AND WHICHEVER IS THE FIRST ONE THAT GETS THE REQUIRED VOTE IS THE ONE THAT PASSES. ARE WE DOING ANYTHING LIKE THAT HERE? I THINK JAMES VALADEZ: WE'LL ENTERTAIN A MOTION, AND THEN IF THERE'S A SECONDARY OR SUPPLEMENTARY MOTION, WE CAN TAKE A VOTE ON THAT. BUT WE'LL START WITH THE BASE MOTION.

SHENGHAO WANG: OKAY, I WOULD LIKE TO MOVE THAT. WE GO WITH OPTION, OPTION ONE, THE ORIGINAL PROPOSED BUDGET. HALF RECOMMENDED, NOT RECOMMENDED.

JAMES VALADEZ: SO THAT WILL NEED A SECOND.

SHENGHAO WANG: OKAY, I MIGHT BE THE ONLY ONE ON THIS ISLAND.

JAMES VALADEZ: SOUNDS LIKE THAT MIGHT DIE FOR LACK OF A SECOND.

SO WE WILL NEED A ALTERNATIVE MS. CARTWRIGHT DEBORAH CARTWRIGHT: I WOULD MOVE APPROVAL OF ALTERNATE ONE, WHICH PROPOSES A 5.95% INCREASE IN 2026 BUDGET WITH AN ADDITIONAL FTES OF SEVEN, WITH THE UNDERSTANDING THAT WE FULLY EXPECT TO BE LOOKING AT THAT SAME KIND OF INCREASE IN 2027 AND THAT WE WANT TO CONSIDER RETENTION OF OPTIONS THAT COULD BE BROUGHT TO US DURING THE YEAR FOR PURPOSES OF USING RESERVE FUNDS THAT MIGHT BE USED AS INCENTIVES FOR EMPLOYEES.

NICOLE CONLEY: I SECOND THAT, BUT THIS DOES INCLUDE THE SALARY INCREASES THAT WE TALKED ABOUT, RIGHT? INCLUDING YOURS.

LEANA MANN: YES, IT INCLUDED ALL OF THE SALARY.

NICOLE CONLEY: SECOND JAMES VALADEZ: IT'S BEEN MOVED BY MS CARTWRIGHT, SECONDED BY MS CONLEY. ANY FURTHER DISCUSSION ON THIS? HEARING NONE. WE'LL TAKE A VOTE. ALL THOSE IN FAVOR, AYE, ALL THOSE OPPOSED.

SHENGHAO WANG: IS THERE AN OPTION TO ABSTAIN? JAMES VALADEZ: SURE.

SHENGHAO WANG: OKAY, I'LL ABSTAIN FROM THIS MOTION.

JAMES VALADEZ: OKAY? THAT MOTION PASSES BY A VOTE OF SIX ZERO WITH ONE ABSTENTION BY MR. WANG, SO 6-0-1. THANK YOU VERY MUCH.

WE WILL NOW MOVE ON TO ITEM 5G WHICH IS DISCUSSION AND POSSIBLE

[5g. Discussion and Possible Action on Chief Appraiser Report]

LEANA MANN: SO WE ARE IN THE HEAT OF PROTEST SEASON. AS OF THIS MORNING, WE HAD RECEIVED 205,000 PROTESTS, WHICH IS ABOUT A 9.3% INCREASE OVER LAST YEAR'S VOLUME, WE HAD ABOUT A 6% INCREASE IN THE APPRAISAL ROLE. GENERALLY, WE SEE A ONE TO ONE KIND OF GROWTH PERCENTAGE IN THOSE TWO NUMBERS. THIS YEAR OUR OWNER PROTESTS DECREASED PRETTY SUBSTANTIALLY, BUT THEY WERE PICKED UP BY AGENTS.

SHENGHAO WANG: QUICK QUESTION. WHEN YOU SAY 6% GROWTH IN THE APPRAISAL ROLE, THAT MEANS NEW PART, YOU KNOW, EXISTING PARCELS THAT MIGHT GET SUBDIVIDED BY SUBDIVIDED OR LIKE THESE ARE LIKE NEW PROPERTIES LEANA MANN: NO, VALUE GROWTH. SO THE OVERALL APPRAISAL ROLE GREW BY 6% PRIMARILY DRIVEN BY COMMERCIAL PROPERTIES. THE RESIDENTIAL PROPERTY SAW ABOUT A 4% DECREASE IN VALUES.

SHENGHAO WANG: INTERESTING, I WOULD HAVE EXPECTED, OKAY, THANK YOU. DO YOU KNOW WHY? BECAUSE I WOULD HAVE EXPECTED ALL THE DOWNTOWN, YOU KNOW, LIKE ALL THE VACANCIES THAT FACEBOOK AND GOOGLE HAVE TO ACTUALLY BE DEPRESSING THE COMMERCIAL VALUES.

LEANA MANN: IT WAS PRIMARILY DRIVEN BY THE INDUSTRIAL MARKET AND MULTI FAMILY APARTMENTS AND CONDOS, THANK YOU. AS OF THIS MORNING, WE WERE AT 60% COMPLETE IN OUR CERTIFICATION WORK. WE HAVE ABOUT 25 DAYS WORK, DAYS LEFT, AND WE ARE PROJECTED TO BE AT ABOUT 94% ON JULY 18, WHICH IS WHEN THE ARB PLANS TO HAVE THEIR QUORUM AND APPROVE THE RECORDS. UH, SO THAT WE CAN RUN

[01:30:01]

LEANA MANN: YES, IF WE CERTIFY BY JULY 20 OR JULY 25 THEN WE CAN BE AT 90% ANYTHING IN AUGUST, WE HAVE TO BE AT 95 THANK YOU. SO THIS SHOWS THE PROTEST GROWTH COMPARED TO THE GROWTH IN THE APPRAISAL ROLE EACH YEAR, AND YOU CAN SEE THEY PRETTY MUCH GO IN TANDEM. SO THE 205 WHILE IT IS AN INCREASE, IT IS TO BE EXPECTED SOMEWHAT WITH THE 6% GROWTH IN THE ROLE, OUR HOMESTEAD, EXEMPTION EXEMPTION VERIFICATION PROGRAM IS NOW COMPLETE. SO WE AUDITED 84,360 PROPERTIES, AND OF THOSE 2872 HAD EXEMPTIONS REMOVED, WHICH IS ABOUT 3.4% WE DID KNOW THAT THIS GROUP, OUR TARGET, OUR ESTIMATE WAS THAT ABOUT 5% WOULD HAVE EXEMPTIONS REMOVED, BECAUSE THESE WERE THE OLDEST EXEMPTIONS. SOME HAD BEEN ON PROPERTIES SINCE THE 70S, AND SO ENDING UP AT A 3.4% EXEMPTION REMOVAL WAS LOWER THAN OUR ESTIMATE. WE DO ANTICIPATE, AS PEOPLE RECEIVE ADDITIONAL NOTICES SO THE TAX BILLS WHEN THEY GO OUT AND THAT EXEMPTION IS NOT ON THEIR TAX BILL, WE WILL GET MORE RESPONSES THAT WE CAN ADD THOSE EXEMPTIONS BACK ON. SO IF THEY IF PROPERTY OWNERS DO GET A NOTIFICATION FROM US AND THEIR EXEMPTIONS ARE MISSING, CALL US, SEND IN THE VERIFICATION FORM, IF YOU STILL HAVE IT, WE CAN HELP GET THOSE EXEMPTIONS BACK ON YOUR PROPERTY, CELIA ISRAEL: MR. CHAIR, THIS IS YOUR QUESTION ON THAT TOPIC, MISS MANN, THE SO OUR JOB IS DONE, AUDIT DONE. BUT I CONTINUE TO HAVE A CONCERN THAT THERE'S THOSE THAT, THOSE THAT ARE THERE ARE THOSE WHO SHOULD GET THEIR EXEMPTION AND ARE NOT NO ONE MARKETS TO THEM ABOUT THIS, ABOUT THIS EXEMPTION, OR VERY, VERY LITTLE. I'M WONDERING IF THERE'S ANY MEDIA OPPORTUNITY FOR YOU TO OR US TO MAYBE DO SOMETHING JOINTLY TO TALK ABOUT THIS LITTLE, THIS INTERIM PERIOD THAT WE'RE IN BEFORE, BEFORE WE'RE COMPLETELY DONE, BEFORE BILLS START GOING OUT, TO TALK ABOUT THE FACT THAT IF YOU THINK THERE'S A MISTAKE, IF YOU IN PARTICULAR WITH THIS EVERY FIVE YEAR AUDIT THAT HAS TO BE DONE, IT'S A UNIQUE MOMENT IN TIME, AND I WOULD JUST HATE, I JUST KNOW THAT THERE'S PEOPLE WHO ARE WHO SHOULD BE GETTING THAT EXEMPTION IN OR NOT, AS OPPOSED TO THOSE WHO ARE DOING THE VARIOUS THINGS. SO I DON'T KNOW IF THERE'S AN OPPORTUNITY FOR US TO EXPLORE THIS FURTHER, BUT I'M WONDERING IF YOU'VE THOUGHT ANY MORE ABOUT THE 2800 THAT ARE REMOVED AND ADDITIONAL COMMUNICATION TO THEM USING SOME FREE MEDIA OPPORTUNITIES.

LEANA MANN: SURE, I THINK A LOT OF IT WILL BE HIGHLIGHTED WHEN THOSE TAX BILLS DO COME OUT, BECAUSE THEY MAY GET THEIR NOTICE OF APPRAISED VALUE FROM US. THEY LOOK AT IT ONE TIME, AT THE VALUE, AND THEN IT GOES IN A DRAWER, IN A FOLDER, HOPEFULLY NOT THE TRASH, BUT I BET THE TRASH TOO. SO I THINK AS THEY GET THAT TAX BILL AND THEY SEE THAT FINANCIAL IMPACT THAT'S ASSOCIATED WITH THE HOMESTEAD EXEMPTION, THAT'S WHEN WE'RE GOING TO HEAR FROM THEM. SO I THINK THERE IS SOME AREAS THAT WE COULD DO OUTREACH TOGETHER. WE'RE ALSO, AS WE GO THROUGH THE SUMMER MONTHS, ANY OUTREACH EVENT WE HAVE, WE'RE MAKING THAT A HIGHLIGHT OF OUR PRESENTATION. WE'RE DOING A LAST MINUTE EXEMPTION CLINIC IN PFLUGERVILLE IN AUGUST, SO WE'RE GOING TO HIGHLIGHT THAT AS WELL. SO ANY OUTREACH YOU DO, WE COULD GIVE YOU SOME HANDOUTS ON HOW WE'RE TELLING PROPERTY OWNERS ABOUT THAT, AND THEN WE CAN POSSIBLY DO SOME THINGS TOGETHER. BUT I AGREE. I THINK THERE'S A GROUP OF INDIVIDUALS THAT DO QUALIFY FOR THE HOMESTEAD EXEMPTION AND ARE GOING TO MISS OUT ON THAT BENEFIT.

CELIA ISRAEL: ALL RIGHT, THANK YOU FOR THE UPDATE.

SHENGHAO WANG: QUICK AND QUICK QUESTION, DID YOU NOTICE ANY GEOGRAPHIC TRENDS WITH REMOVES THAT 3.4% LEANA MANN: PFLUGERVILLE WAS HIT HARD, WHICH IS WHY WE'RE TARGETING OUR EXEMPTION CLINIC THERE.

SHENGHAO WANG: THANK YOU.

LEANA MANN: SO OUR TAXPAYER EXPERIENCE SNAPSHOT, OUR CUSTOMER SERVICE GROUP, CONTINUES TO GET GREAT REVIEWS.

THEY'RE AT 4.61 OUT OF THE FIVE. THEIR AVERAGE IN PERSON WAIT TIME IS BACK DOWN TO FIVE MINUTES. PHONE WAIT TIMES ARE ABOUT 17 MINUTES, AND EXEMPTION PROCESSING IS UP TO 60 DAYS.

THAT IS A PRETTY SUBSTANTIAL INCREASE OVER PRIOR REPORTS, BUT THAT'S BECAUSE THE APRIL 30 DEADLINE FOR ALL EXEMPTIONS REALLY PUTS A VOLUME OF WORK THAT HAS TO BE DONE. AND. SO THEY ARE RUNNING A LITTLE BIT LONGER. WE ALSO HAVE OUR PROTEST

[01:35:06]

JAMES VALADEZ: QUESTION FROM MISS CONLEY NICOLE CONLEY: THANK YOU. I'M REALLY HAPPY TO SEE THIS LEVEL OF COLLABORATION INCONSISTENT WITH SOME OF THE YOU KNOW, 10 YOU KNOW, TENSION, TENSE MOMENTS OF THE PAST IS, HAS THERE BEEN A CHANGE IN LEADERSHIP, OR IS THERE JUST BEEN MORE RECEPTIVITY ON BOTH SIDES? LEANA MANN: I THINK BOTH SO. BOTH ORGANIZATIONS HAD A CHANGE IN LEADERSHIP, AND I THINK THAT KIND OF HIT THE RESET BUTTON, AND WE BOTH REALIZED THAT WE ARE KEY COMPONENTS IN THIS SERVICE TO PROPERTY OWNERS, AND SO IT'S BEEN REALLY BENEFICIAL WITH THEIR NEW LEADERSHIP TO SIT DOWN AND EXPLORE WHAT THAT COULD LOOK LIKE. WE ALSO HAVE A NEW PROPERTY TAX TRANSPARENCY WORKSHEET ON OUR PROPERTY SEARCH SO FROM THE PROPERTY SEARCH WEBSITE, THE PROPERTY OWNER CAN PRINT THE TAX TRANSPARENCY REPORT, AND IT PULLS UP SOME REALLY KEY INFORMATION ABOUT THE PROPERTY, INCLUDING WHO THEIR TAXING ENTITIES ARE, THE PROPERTY CHARACTERISTICS, INCLUDING IF IT'S UNDER CONSTRUCTION OR INCOMPLETE IN THAT TAX YEAR, WHAT EXEMPTIONS ARE ON THE PROPERTY. SO ALL OF THOSE KEY COMPONENTS THAT REALLY DRIVE THE TAX BILL. IT WILL SHOW THEM LAST YEAR'S TAX BILL, LAST YEAR'S VALUES, AND THEIR TOTAL TAX AND THEN WHAT THEIR TAX BILL WOULD HAVE BEEN WITHOUT THE EXEMPTIONS, WHICH I THINK IS A HUGE COMPONENT OF THIS. AND OUR GOAL IS REALLY TO HELP PEOPLE WHO ARE PURCHASING PROPERTIES SEE WHAT IS GOING TO HAPPEN IN THAT FOLLOWING YEAR AFTER PURCHASE, WE GET A LOT OF PROPERTY OWNERS WHO, YOU KNOW THEY HAVE THEY BOUGHT THE HOUSE FROM SOMEONE WITH THE OVER 65 EXEMPTION THE TAX CEILING HAS BEEN IN PLACE FOR YEARS, AND THEY GET THEIR TAX BILL IN THAT SECOND YEAR AND ARE JUST SHOCKED AT THE TAX BILL. SO WE'RE HOPING THAT THIS GIVES SOME TRANSPARENCY UP FRONT, SO THEY KNOW WHAT TO EXPECT, AND THEY CAN PLAN FOR IT.

SHENGHAO WANG: HOW LONG DID IT TAKE YOU TO PUT THAT TOGETHER? THAT SEEMS VERY HELPFUL, AND I'M SURE THE ABOR PEOPLE ARE VERY HAPPY THAT THAT THAT EXISTS.

LEANA MANN: THE DEVELOPMENT TOOK ABOUT SIX MONTHS. SO A JAMES VALADEZ: QUESTION FROM MISS CONLEY, NICOLE CONLEY: SO I HAD A QUICK QUESTION. PLEASE REMIND ME THE BILL, THE NOTICES THAT JUST WENT OUT, THEY DON'T INCLUDE THE PROPERTY TAX COMPRESSION DUE TO THE REFORM THAT WAS JUST SIGNED INTO LAW, RIGHT? SO LEANA MANN: THAT'S CORRECT.

NICOLE CONLEY: SO TAXPAYERS WILL GET ADDITIONAL RELIEF, ASSUMING THAT TAXING ENTITIES IMPLEMENT THOSE REFORM THE COMPRESSION.

BUT THAT DOESN'T COME UNTIL LATER IN SEPTEMBER, THE TEA HAS TO GIVE YOU THE COMPRESSION NUMBERS, LEANA MANN: SO THERE ISN'T ANY NEW COMPRESSION THIS YEAR. SO LEGISLATIVE CHANGES ARE CHANGING THE EXEMPTION AMOUNTS, WHICH WILL EQUATE TO TAX SAVINGS FOR PROPERTY OWNERS. SO THAT PORTION, WE HAVE TO ACTUALLY CERTIFY TWO ROLES. SO WE'RE GOING TO CERTIFY A ROLE AT THE CURRENT EXEMPTIONS AND THEN WE'LL TURN AROUND IN THE SAME EVENING AND CERTIFY A ROLE WITH THE. INCREASED EXEMPTIONS. SO WE GO THROUGH AS IF THE BALLOT

[01:40:03]

JAMES VALADEZ: MR. HAVENSTRITE, DID YOU HAVE SOMETHING? JOHN HAVENSTRITE: OH, IT WAS JUST KIND OF AN OBSERVATION IS, IS THAT PROCESS GOING TO DELAY THE OKAY, THERE WE GO.

LEANA MANN: AND THAT'S BEEN THE CASE AT LEAST FOR THE LAST TWO YEARS, I THINK BECAUSE WE'VE HAD SO MANY TAXING ENTITIES GO OUT FOR VOTERS OR BOND ELECTIONS, AND IT WOULD BE A HUGE COST, I'M SURE, TO THE TAX OFFICE STAFF TO RECENT BILLS IF IT DIDN'T PASS.

SO YOU'D NORMALLY SEND BILLS LIKE IN NOVEMBER, YEAH, CELIA ISRAEL: IT'LL, IT'LL BE SLIGHTLY DELAYED AGAIN, AND SO WE'LL GET A LOT OF PHONE CALLS ABOUT WHERE'S MY TAX BILL. BUT LAST YEAR WE HAD THE TRAVIS COUNTY CHILDCARE TAX INCREASE, AND, YOU KNOW, SO THERE'S THERE'S MORE EXPLAINING THAT WE HAVE TO DO, IN COMMUNICATION THAT WE HAVE TO DO, BUT IT'S BETTER TO JUST WAIT AND GIVE THEM THE COMPLETE RATHER THAN SEND OUT TWO NOTICES. I'LL BE TALKING TO MY TEAM ABOUT THAT THIS SUMMER, TO SAY, WHAT'S YOUR STRATEGY AND WHAT ARE YOUR THOUGHTS? I HAD A QUESTION ON. I UM WENT LAST YEAR WAS ANOTHER BOOM CONSTRUCTION YEAR. SO THERE ARE THOSE FOR WHOM, AND WE SAW IT REFLECTED IN IN RENTS CALMING DOWN A LITTLE BIT, IN IN THE COUNTY, WHEN I KNOW THAT WHEN, WHEN A PERM, A BUILDING PERMIT IS DONE, YOU THEN KNOW THAT'S A TRIGGER TO SAY THERE'S A WE NEED TO ADJUST THE ROLES. IS IT ALSO THE CASE SAY THAT THERE'S STUFF THAT'S UNDER MID CONSTRUCTION. SO THE BUILDING PERMIT HAS BEEN ISSUED, BUT IT HASN'T BEEN GIVEN ITS CO CERTIFICATE OF OCCUPANCY YET. ARE THOSE VALUED MIDSTREAM? OR DO YOU WAIT UNTIL THE CO IS DONE? LEANA MANN: WE VALUE THEM MIDSTREAM, SO WE GET NOTIFICATION WHEN THE PERMIT IS INITIALLY APPROVED, WHICH TRIGGERS US TO GO DO A FIELD CHECK ON THAT PROPERTY. AND WE VALUE IT AS A PERCENT COMPLETE AS OF JANUARY ONE. SO WHATEVER PERCENT IT'S COMPLETE ON JANUARY 1 GOT IT. THEN WHEN THEY GET THEIR CEO, IT USUALLY TRIGGERS ANOTHER FIELD CHECK FOR US TO DO THE FINAL FIELD CHECK AND GET THE VALUE ON THE ROLL. ALL RIGHT, THANK YOU.

AND OUR FINAL LEGISLATIVE UPDATE, HOPEFULLY THERE. I HAVEN'T HEARD ANY TALKS OF A SPECIAL SESSION YET, SO WE'RE HOPEFUL THAT THIS IS THE END. THE GOVERNOR DOES HAVE UNTIL JUNE 22 TO VETO OR SIGN BILLS, AND IF HE DOESN'T TAKE ACTION, THEN THEY BECOME LAW ON THEIR EFFECTIVE DATE. SO WE STARTED OFF THIS SESSION. THERE WERE OVER 11,500 BILLS FILED. WE WERE TRACKING ABOUT 716 PROPERTY TAX RELATED BILLS, AND OF THOSE, THERE'S 36 THAT HAVE GONE THROUGH THE PROCESS, AND WE WILL HAVE TO TCAD WATCH TAKE SOME KIND OF ACTION WITH THEM. SO THIS ONE MAY BE A LITTLE LONG, I'LL TRY TO GO QUICK, BUT I'M COVERING ALL 36 BILLS. SO YOU HAVE AN IDEA. THE MAJOR ONES ARE TO PROPERTY TAX RELIEF. SO WE HAVE OUR SENATE BILL FOUR FROM PAUL BETANCOURT, INCREASING THE HOMESTEAD EXEMPTION FROM 100,000 TO 140,000 IT IS ON THE NOVEMBER 4 BALLOT, AS WELL AS SENATE BILL 23 WHICH INCREASES THE OVER 65 AND DISABLED PERSONS EXEMPTION FROM 10,000 TO 60,000 THIS IS ALSO ON THE NOVEMBER 4 BALLOT.

AND THEN HOUSE BILL NINE IS OUR PERSONAL PROPERTY EXEMPTION. IT DOES NOT GO INTO EFFECT UNTIL 2026 THIS ONE ADDS 125,000 EXEMPTION FOR PERSONAL PROPERTY PER TAXING UNIT. AND SO THIS IS KIND OF UNIQUE, BECAUSE MOST OF THE EXEMPTIONS THAT WE TALKED ABOUT ARE FOR SCHOOL DISTRICTS ONLY, AND THEN THE OTHER ENTITIES CAN DO A LOCAL OPTION WHERE THEY CHOOSE TO GRANT AN EXEMPTION. THIS EXEMPTION WILL APPLY TO ALL TAXING ENTITIES, SHENGHAO WANG: AND THAT'S THOSE THAT TRICKY PER ENTITY LANGUAGE.

LEANA MANN: YEAH, THIS IS GOING TO BE WE'RE GOING TO HAVE TO WORK VERY CLOSELY WITH OUR SOFTWARE PROVIDER TO MAKE SURE THAT IT'S CALCULATING CORRECTLY. YOU HAVE A RELATED BUSINESS ENTITY COMPONENT, AN ENTERPRISE BUSINESS COMPONENT. SO THERE'S A LOT OF GROUPING OF ACCOUNTS THAT WE HAVE TO DO PRIOR TO THE IMPLEMENTATION OF THIS SHENGHAO WANG: SEEMS LIKE A BIG HEADACHE.

LEANA MANN: THERE ARE A COUPLE BILLS THAT WILL AFFECT THE BOARD OF DIRECTORS. HOUSE BILL 148 IS EFFECTIVE SEPTEMBER 1, AND THIS WILL REQUIRE ANNUAL TRAINING FOR MEMBERS OF THE BOARD OF DIRECTORS, AND IT ALSO REQUIRES A SIGNED ACKNOWLEDGEMENT FOR THE DUTIES. THE BOARD HAS,

[01:45:04]

DEBORAH CARTWRIGHT: OKAY, JUST WANTING TO MAKE SURE HOW WE WERE GOING TO DO THAT. THANK YOU SO MUCH. AND NOTHING BETTER THAN GOING TO COLLEGE STATION FOR A TRAINING SESSION.

LEANA MANN: HOUSE BILL 3575 FOR OUR ELECTED BOARD MEMBERS, THIS ONE WILL MOVE WHERE YOU FILE YOUR CAMPAIGN TREASURER'S REPORT, AND YOU'RE FILING TO ACTUALLY BE ON THE BALLOT TO THE ELECTIONS ADMINISTRATOR. THIS ONE'S EFFECTIVE SEPTEMBER 1, BUT WE DON'T HAVE OUR NEXT ELECTION FOR TWO MORE YEARS, SO THERE ARE A COUPLE OPEN MEETINGS AND PUBLIC INFORMATION ACTS. HOUSE BILL 1522, BY STAN GERDES, IT WAS IT CHANGES THE POSTING REQUIREMENT FROM 72 HOURS FOR OPEN MEETINGS TO THREE BUSINESS DAYS, WHICH WE ARE ALREADY COMPLYING WITH, THAT WE TRY TO GET IT OUT AT LEAST THREE DAYS, USUALLY A WEEK IN ADVANCE. IT ALSO ADDS A REQUIREMENT FOR THE NOTICE OF A MEETING TO ADOPT A BUDGET, YOU HAVE TO INCLUDE A PHYSICAL COPY OF THE BUDGET OR HAVE IT VERY CLEARLY ACCESSIBLE FROM THE HOME PAGE OF YOUR WEBSITE. HOUSE BILL 3112 THIS IS AN OPEN MEETINGS LAW, AND IT JUST CLARIFIES THAT CYBER SECURITY MEASURES CAN BE DISCUSSED IN EXECUTIVE SESSION CLOSED SESSION, AND THERE ARE EXCEPTIONS FROM DISCLOSURE RELATED TO CYBERSECURITY. HOUSE BILL 4214 THIS ONE CREATES A DATABASE FOR PUBLIC INFORMATION REQUESTS, SO EACH ENTITY HAS TO REPORT TO THE AG, THE MAILING ADDRESS AND ELECTRONIC ADDRESS FOR RECEIVING PUBLIC INFORMATION REQUEST, AND THEN THAT DATABASE IS MAINTAINED BY THE ATTORNEY GENERAL, SENATE BILL, 2068, BY BETANCOURT. THIS MAKES CONFIDENTIAL ANY NAME, AGE ADDRESS, EMAIL ADDRESS, PHONE NUMBER OF A CHILD ON AN EXEMPTION APPLICATION. AND THIS CAME UP BECAUSE OF THE CHILD CARE EXEMPTION THAT WAS GRANTED LAST SESSION, THERE WERE SOME LISTINGS OF CHILDREN THAT WERE SUBMITTED WITH THEIR APPLICATION, AND SO THIS JUST ENSURES THAT ANY KIDS ON THOSE APPLICATIONS OR LISTINGS ARE CONFIDENTIAL. EXEMPTION BILLS. HOUSE BILL 851, THIS REQUIRES ADDITIONAL REPORTING ON HOMESTEAD EXEMPTIONS BE SENT TO THE PROPERTY TAX ASSISTANCE DIVISION BY SEPTEMBER 1 OF EACH YEAR. THEY GET A LOT OF EXEMPTION DATA FROM OUR EARS FILE ALREADY, BUT THIS WOULD ALLOW THEM FOR ANY ADDITIONAL REPORTING THAT THEY NEED TO REQUEST IT FROM SHENGHAO WANG: THIS IS UNDER THE COMPTROLLER OR THE COMPTROLLER LEANA MANN: YES. HOUSE BILL 1399 EXEMPTS ANIMAL FEED THAT'S HELD FOR SALE OR RETAIL. IT FULLY EXEMPTS IT. SO THIS ALSO HAS A CONSTITUTIONAL AMENDMENT THAT WILL BE ON THE NOVEMBER BALLOT.

HOUSE BILL 2508 PROVIDES A 100% EXEMPTION FOR THE SURVIVING SPOUSE OF A VETERAN WHO DIED FROM CERTAIN MEDICAL MEDICAL CONDITIONS SUCH AS AGENT ORANGE OR OTHER TOXINS. THIS IS ALSO ON THE NOVEMBER BALLOT DEBORAH CARTWRIGHT: QUESTIONS CORRECT, AND I ASSUME IT'S THE SAME LANGUAGE AS OTHER DISABLED VETERANS THAT THE SURVIVING SPOUSE LOSES IT IF HE OR SHE REMARRIES. IS THAT CORRECT? LEANA MANN: I BELIEVE SO, BUT I CAN VERIFY THAT FOR YOU. OKAY, 2525 THIS ADDS A CHARITABLE ORGANIZATION EXEMPTION FOR ORGANIZATIONS PROVIDING HOUSING TO THOSE 62 YEARS OF AGE OR OLDER. HOUSE BILL 2723 THIS ALLOWS APPRAISAL DISTRICTS TO GRANT CEMETERY EXEMPTIONS AUTOMATICALLY, WITHOUT AN APPLICATION. THIS COMES UP A LOT, BELIEVE IT OR NOT, WHEN YOU HAVE VERY OLD CEMETERIES AND A CHURCH USED TO OWN THEM, OR SOME ORGANIZATION YOU USED TO OWN THE CEMETERY, BUT NO LONGER EXISTS.

IT'S VERY HARD TO FIGURE OUT WHO OWNS THAT CEMETERY NOW. SO IT ALLOWS US TO JUST EXEMPT IT FROM THE ROLL HOUSE BILL 2730, THIS IS IN RELATION TO THE HOMESTEAD AUDIT. WE CAN NO LONGER ASK FOR AN OWNER TO REAPPLY FOR AN EXEMPTION UNLESS WE GIVE A SPECIFIC REASON THAT WE THINK THEY DO NOT QUALIFY. AND THIS ONE WAS EFFECTIVE IMMEDIATELY SO MAY 24 OF THIS YEAR, HOUSE BILL 4809 THIS WAS MYERS BILL, AND IT PERTAINS TO HISTORIC EXEMPTION PROPERTIES AND ALLOWS. ALLOWS THEM TO PROTEST BOTH THE LAND

[01:50:01]

JUST CLARIFIES THAT THEY DO HAVE TO GO THROUGH THE RFP PROCESS.

HOUSE BILL 762, AND SENATE BILL 2237 THIS JUST SAYS THAT IF YOU HAVE A CONTRACT THAT CONTAINS A SEVERANCE AGREEMENT. IT IS LIMITED TO 20 WEEKS, EXCLUDING ANY ACCRUED LEAVE, AND IN ANY SEVERANCE AGREEMENTS HAVE TO BE POSTED ON YOUR WEBSITE, AND SO THE BOARD CONTRACT COMMITTEE COULD PROBABLY LOOK AT THIS AT THE NEXT MEETING AND SEE HOW Y'ALL WANT TO HANDLE THAT. IT'S EFFECTIVE SEPTEMBER 1, BUT YOU ARE GRANDFATHERED, SO THE CONTRACT THAT WE JUST APPROVED IS FINED AND IT WOULD BE ANY AMENDMENTS TO IT. HOUSE BILL 3512 THIS INCLUDES ARTIFICIAL INTELLIGENCE AS PART OF THE REQUIRED CYBER SECURITY TRAINING THAT WE HAVE TO GO THROUGH EACH YEAR. SENATE BILL 1173 INCREASES THE COMPETITIVE PROCUREMENT PROCESS THRESHOLD FROM 50,000 TO 100,000 IT IS ALSO EFFECTIVE SEPTEMBER 1 HOUSE BILL 21 THIS IS THE BILL RELATING TO HOUSING FINANCE CORPS. AND IT CLARIFIES THAT HOUSING FINANCE CORPS CAN ONLY OPERATE WITHIN THE JURISDICTIONAL BOUNDARIES OF THE OR THE JURISDICTION THAT SET THEM UP. HOUSE BILL 1533 IS AN OMNIBUS BILL BY ANGIE CHIN BUTTON. IT HAS A NUMBER OF THINGS THAT IT DOES. BUT THE BIG ONES ARE THAT OMITTED NOTICES MUST BE SENT BY CERTIFIED MAIL.

SO IF THE ROLE, IF THE PROPERTY WASN'T ON THE ROLL IN THE PRIOR YEAR, WE HAVE TO SEND THEM CERTIFIED NOTICE WHEN WE ADD THEM TO THE ROLL. ARB TRAINING MUST HAVE A TAXPAYER REPRESENTATIVE AS ONE OF THE TRAINERS. WE HAVE TO POST OUR UPDATED APPRAISAL RECORDS WEEKLY ON OUR WEBSITE, OUR PROPERTY SEARCH ALREADY DOES THIS. AND THEN THERE'S A COUPLE CHANGES TO ARBITRATION AND LITIGATION RELATING TO LESS EASE RIGHTS AND THEN DISCOVERY.

JAMES VALADEZ: MR. HAVENSTRITE HAS A QUESTION ON THIS, JOHN HAVENSTRITE: BELIEVE, IS TAXPAYER REPRESENTATIVE A DEFINED TERM? LEANA MANN: IT IS, YEAH, IT GIVES VERY CLEAR IT HAS TO BE AN ATTORNEY. THEY CAN'T HAVE REPRESENTED ANYONE IN FRONT OF ARB. THERE'S A LIST OF QUALIFICATIONS FOR THEM.

JAMES VALADEZ: MISS CARTWRIGHT AND DEBORAH CARTWRIGHT: DOES THE TRAINING REFER TO? THE COMPTROLLERS REQUIRE TRAINING, NOT THE OUR ARB, FOR EXAMPLE, DOES INTERNALLY? LEANA MANN: RIGHT? IT. BE THE COMPTROLLER

[01:55:01]

ASSUME THAT JUST MEANS THAT THAT EVEN THOUGH THE LESSOR HAS TO BRING THE LAWSUIT, THE LESSEE IS ENTITLED TO RECEIVE CERTAIN INFORMATION, SO LEANA MANN: THE LESSEE IS NOW ABLE, THROUGH ARBITRATION, TO FILE AN ARBITRATION IF THEY'RE IN A TRIPLE NET LEASE. THE DISCOVERY IS, THERE'S SOME LANGUAGE THAT WAS ADDED ABOUT DISCOVERY FOR LITIGATION, BUT THE LESSEES RIGHTS ARE ONLY FOR ARBITRATION, DEBORAH CARTWRIGHT: OKAY, SO THAT IS JUST RELATED TO THE ARBITRATION PART, NOT FOR A LAWSUIT IN DISTRICT COURT.

LEANA MANN: I BELIEVE THAT'S CORRECT, BUT I CAN CLARIFY THAT FOR YOU. SENATE BILL 973, THIS ALLOWS CADS TO POST ON THE WEBSITE AERIAL PHOTOS OR SKETCHES. THIS WAS REMOVED A FEW SESSIONS AGO AND PROHIBITED US FROM PUTTING THEM ON OUR WEBSITE, AND NOW WE'RE ADDING THEM BACK. IT ALSO HAD A FLOOR AMENDMENT THAT ADDED SOME LANGUAGE ABOUT THE REAPPRAISAL PLAN THAT WOULD PREVENT THE BOARD FROM ADOPTING A REAPPRAISAL PLAN THAT WOULD PREVENT THE CHIEF APPRAISER FROM COMPLYING WITH 2301 A IT IS PROBABLY RELATED TO THE TENANT CAT. YOU WILL CYCLE. THAT'S CORRECT. SENATE BILL 974, THIS WOULD ALLOW TEACHERS TO SERVE ON THE ARB. WE DID GET SOME LANGUAGE ADDED BY CANDY NOBLE TO PROHIBIT SCHOOL DISTRICTS FROM COMMUNICATING WITH THE TEACHERS IF THEY'RE SERVING ON THE ARB IN AN EFFORT TO INFLUENCE THEM. THAT WAS ADDED THERE IS THE GOVERNOR HAS NOT SIGNED THIS ONE YET. THERE'S BEEN A LETTER SENT BY A GROUP OF CONSERVATIVES THAT THEY FEEL LIKE IT IS A CONFLICT OF INTEREST TO HAVE TEACHERS ON THE ARB. SO WE'LL SEE WHAT HAPPENS WITH IT. WE'RE WATCHING IT CLOSELY. HOUSE BILL 4236 THIS CREATES A STUDY GROUP FOR TO LOOK AT THE PROPERTY VALUE STUDY. ONCE CONFERENCE COMMITTEE HAPPENED IN THE LANGUAGE CAME BACK FROM THE SENATE. IT CHANGED IT TO A FROM A TASK FORCE TO A STUDY GROUP, AND IT CONTAINS THREE MEMBERS OF THE SENATE AND THREE MEMBERS OF THE HOUSE SCHOOL DISTRICT. HOUSE BILL, 3424 THIS IS A HEAVY EQUIPMENT DEALERS BILL, AND IT MAKES VARIOUS CHANGES. THE ONES THAT AFFECT THE APPRAISAL DISTRICTS IS THAT THEY NOW, INSTEAD OF FILING MONTHLY REPORTS, FILED QUARTERLY, THERE'S SOME CHANGES FOR THE TAX ASSESSOR HAVING TO DO WITH THE UNIT PROPERTY TAX FACTOR, AND IT IS EFFECTIVE JANUARY 1, 26 SENATE BILL 467, THIS REQUIRES THE PROPERTY OWNER CAN REQUEST FROM THE CAD THAT WE REAPPRAISE A PROPERTY THAT'S DESTROYED BY CASUALTY UNLESS THEY'RE QUALIFYING FOR A DISASTER EXEMPTION. SENATE BILL 1951 THIS WOULD REQUIRE THAT THE NOTICE OF A PENALTY FOR A RENDITION FAILURE TO FILE A RENDITION WE HAVE TO SEND A SEPARATE LETTER, AS WELL AS WITH THE NOTICE OF APPRAISED VALUE, A NOTIFICATION OF THE PENALTY. THE TAX BILL ALSO HAS TO SEPARATE THE PENALTY FROM THE TAXES THAT ARE DUE, AND THAT IS OUR LEGISLATIVE UPDATE.

JAMES VALADEZ: THANK YOU SO MUCH FOR THE PRESENTATION. DOES ANYONE HAVE ANY QUESTIONS? WE WILL MOVE ON TO OUR NEXT AGENDA ITEM, WHICH IS 5H DISCUSSION AND POSSIBLE ACTION ON LITIGATION AND APPEALS RELATED TO THE PENDING ANTICIPATED LAWSUITS.

FOR THIS ITEM, WE'LL NEED TO GO INTO EXECUTIVE SESSION. DO I HAVE A MOTION TO GO INTO EXECUTIVE SESSION? MOVED BY MR. WANG, SECONDED BY MS CONLEY, ALL THOSE IN FAVOR, AYE. THOSE OPPOSED. NO. THAT PASSES UNANIMOUSLY, THE BOARD MAY MEET IN EXECUTIVE SESSION TO DELIBERATE ANY MATTER AUTHORIZED

[5h. Discussion and Possible Action on Litigation and Appeals Related to Pending and Anticipated Lawsuits]

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[6. Adjournment]

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