HomeMy WebLinkAbout(0003) Appraisal District Budgets IRINFORMAL REPORT TO CITY COUNCIL MEMBERS
No.
To the Mayor and Members of the City Council December 14, 2021
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SUBJECT: APPRAISAL DISTRICT BUDGETS 2021-2022
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Each local jurisdiction in the State of Texas is required by Section 6.06(d) of the Texas Property Tax Code
to fund their local county appraisal districts. Local jurisdictions, which include school districts, cities,
counties, etc., are allocated a percentage of the total appraisal districts costs. The City of Fort Worth
currently funds four appraisal districts: Tarrant Appraisal District (TAD), Denton Central Appraisal District
(DCAD), Parker County Appraisal District (PCAD), and Wise County Appraisal District (WCAD). The City
of Fort Worth's pro-rata share for each district is based on the City's percentage of total property taxes
imposed in each district.
Appraisal District Budgets and the City's Allocation
2021
2022
Appraisal
District
District
Budget
CFW
Allocation
% of Total
District
Budget
CFW
Allocation
% of Total
TAD
25,592,687
2,692,299
10.52%
26,790,117
2,888,711
10.78%
DCAD
14,234,604
126,935
0.89%
15,324,294
180,000
1.17%
PCAD
4,427,825
17,319
0.39%
4,630,516*
23,123
0.50%
WCAD
1 2,225,647
1 127
1 0.01 %
1 2,498,692
1 142
0.01 %
'Does not include portion of budget for collections, only includes appraisals budget
TAD, DCAD, PCAD, and WCAD operate on a January through December fiscal year. For 2022, the City
will make quarterly payments to TAD and DCAD in amounts up to $722,178.00 and $45,000.00,
respectively. These total annual payments cover the calendar months of January 1, 2022 through
December 31, 2022 with nine months falling in the City's current Fiscal Year 2022 and the remaining three
months in the City's Fiscal Year 2023. PCAD and WCAD will be paid in full in January 2022.
Tarrant Appraisal District
2021
2022
Increase
% Increase
District Budget
25,592,687
26,790,117
1,197,430
4.7%
CFW Allocation
2,692,299
2,888,711
196,412
7.3%
% of Total
10.5%
10.8%
0.3%
Source:
Tarrant Appraisal District 2022 Adopted Budget
TAD's 2022 Budget reflects an increase of 4.7% over the previous year. This increase was primarily due
to payroll expenses, as salary & benefit costs increased by $1.04M, or 5.4%, in 2022. This included the
addition of 1 authorized position, increasing TAD's total to 212 positions. The remainder of the budget
increase is attributable mostly to litigation & arbitration expenses, a result of increased protests by
property owners.
The City has 709,300 accounts in Tarrant County for the 2022 tax year. This equates to $4.07 in appraisal
district costs per account.
ISSUED BY THE CITY MANAGER FORT WORTH, TEXAS
INFORMAL REPORT TO CITY COUNCIL MEMBERS
No.
To the Mayor and Members of the City Council December 14, 2021
r Page 2 of 3
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SUBJECT: APPRAISAL DISTRICT BUDGETS 2021-2022
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Denton Central Appraisal District
2021
2022
Increase
% Increase
District Budget
14,234,604
15,324,294
1,089,690
7.7%
CFW Allocation
126,935
180,000
53,065
41.8%
% of Total
0.9%
1.2%
0.3%
Source:
Denton Central Appraisal District 2022 Adopted Budget
DCAD's 2022 Budget reflects an increase of 7.7% over the previous year. Most of the increase is due to
additional payroll costs of $859,560, or 8.7%, as 6 positions were added the DCAD's 2022 budget,
resulting in a new total of 87. The remainder of the budget increase is attributable to Subscription &
Contract costs, as DCAD plans to spend about $493,000 more on outside vendors for ownership, sales,
and value information.
The City has 10,120 accounts in Denton County for the 2022 tax year. This equates to $17.79 in appraisal
district costs per account.
Parker County Appraisal District
2021
2022
Increase
% Increase
District Budget
4,427,825
4,630,516
202,691
4.6%
CFW Allocation
17,319
23,123
5,804
33.5%
% of Total
0.4%
0.5%
0.1 %
Source:
Parked County Appraisal District 2022 Adopted Budget
PCAD's 2022 Budget reflects an increase of 4.6% over the previous year. This increase was due to a
3.5% merit raise for current employees, as well as a $64,000 increase in mapping expenses. This was
partially offset by a decrease of $50,000 in appraisal review board costs.
The City has 1,585 accounts in Parker County for the 2022 tax year. This equates to $14.59 in appraisal
district costs per account.
Wise County Appraisal District
2021
2022
Increase
% Increase
District Budget
2,225,647
2,498,692
273,045
12.3%
CFW Allocation
127
142
15
11.8%
% of Total
0.01 %
0.01 %
0%
Source:
Wise County Appraisal District 2022 Adopted Budget
ISSUED BY THE CITY MANAGER
FORT WORTH, TEXAS
INFORMAL REPORT TO CITY COUNCIL MEMBERS
No.
To the Mayor and Members of the City Council
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SUBJECT: APPRAISAL DISTRICT BUDGETS 2021-2022
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December 14, 2021
Page 3 of 3
WCAD's 2022 Budget reflects an increase of 12.3% over the previous year. This increase was primarily
due to payroll expenses, as salary & benefit costs increased by $134,000, or 9.5%, in 2022. Other budget
increases include $39,000 in aerial imagery and $25,000 in legal counsel.
The City has 82 accounts in Wise County for the 2022 tax year. This equates to $1.73 in appraisal district
costs per account.
Note: Although the City limits include land in Johnson County, this land is part of Spinks Airport, and
therefore city owned. Thus, the city collects no taxes on the land and is not obligated to compensate the
Central Appraisal District of Johnson County for appraisal services.
If you have any questions, please contact Mark McAvoy, Director, Planning and Data Analytics
Department, at (817) 392-6222.
David Cooke
City Manager
ISSUED BY THE CITY MANAGER
FORT WORTH, TEXAS