Bexar Appraisal District Annual Report

Bexar Appraisal District

Annual Report

2023

Appraisal Year

BEXAR APPRAISAL DISTRICT

Page 2 of 17

December 1, 2023

Welcome to the Annual Report of the Bexar Appraisal District for the 2023 appraisal year. This

Annual Report is designed to provide statistical information, as well as summarize numerous

appraisal activities and accomplishments. It is our hope that this Annual Report will allow you a

greater insight into the operations of the Bexar Appraisal District.

The Bexar Appraisal District is committed to promoting professionalism and ensuring public

trust in the valuation profession. We are dedicated to provide the property owners and

jurisdictions of Bexar County with an accurate and equitable certified appraisal roll. It is with

these goals in mind, that we pursued and were awarded the Certificate of Excellence in

Assessment Administration (CEAA) from the International Association of Assessing Officers

(IAAO). I am also pleased to announce that we were recognized by the San Antonio Express

News as a 2023 Top Workplace in San Antonio for mid‐sized organizations. This recognition

is particularly important to Bexar Appraisal District as it was awarded based on feedback

from staff as a measure of our leadership, compensation, training, and diversity. This is the

fifth consecutive year that we received a top workplace designation in San Antonio. We are

extremely proud of this recognition!

The 2023 year showed continued increases in market value due to the vibrancy of the real estate

market. Correspondingly, the district experienced the highest number of protests and public

contact ever recorded. Even though all levels of operation were affected by the volume, the

district persevered by evolving our processes to ensure that the demands of the public and

taxing units were met. We were able to certify the appraisal roll by July 25, and have continued

to provide excellent public service despite the challenges faced.

The 88

Texas Legislature enacted historic property tax relief measures that culminated in

increased state mandated homestead exemption amounts for school districts and adjusted freeze

ceilings for those over 65 and disabled. These, as well as tax rate compression measures, resulted

in significant reductions in property tax levy for individuals despite increased valuations.

Sincerely,

Michael Amezquita

Chief Appraiser

BEXAR APPRAISAL DISTRICT

Entities Served (81)

Bexar County

Bexar County Road & Flood

Cities (28)

Alamo Heights

Balcones Heights

Castle Hills

China Grove

Cibolo

City of Von Ormy

Converse

Elmendorf

Fair Oaks Ranch

Grey Forest

Helotes

Hill Country Village

Hollywood Park

Kirby

Leon Valley

Live Oak

Lytle

Olmos Park

San Antonio

Sandy Oaks

Schertz

Selma

Shavano Park

Somerset

St Hedwig

Terrell Hills

Universal City

Windcrest

Schools (17)

Alamo Heights

Boerne

Comal

East Central

Edgewood

Floresville

Harlandale

Judson

Medina Valley

North East

Northside

San Antonio

Schertz‐Cibolo‐

Universal

Somerset

South San Antonio

Southside

Southwest

Special Districts (35)

Alamo Community College

Bexar County ED #1

Bexar County ED #2

Bexar County ED #3

Bexar County ED #4

Bexar County ED #5

Bexar County ED #6

Bexar County ED #7

Bexar County ED #8

Bexar County ED #9

Bexar County ED #10

Bexar County ED #11

Bexar County ED #12

Briggs Ranch SID

Briggs Ranch II SID

Cibolo Canyon SID

Clearwater Creek SID

Crosswinds at South Lake SID

Gates SID

Grace Gardens SID

Landon Ridge SID

Lemon Creek SID

Medina Stonehill SID

Northlake SID

Redbird Ranch FWSD Number 2

Redbird Ranch FWSD Number 3

San Antonio MUD #1

San Antonio River Authority

Sapphire Gove SID

Stolte Ranch SID

Talley Road SID

Tres Laurels SID

University Health System

Westpointe SID

Westside 211 PID

BEXAR APPRAISAL DISTRICT

Page 4 of 17

Board of Directors

The local property tax system follows the principle of checks and balances. An appraisal district board

of directors hires the chief appraiser and sets the budget. The directors have no authority to set

values or appraisal methods. The chief appraiser carries out the appraisal district's legal duties, hires

the staff, makes the appraisals and operates the appraisal office.

The Board of Directors of the Bexar Appraisal District consists of five voting members and one

nonvoting member. The Directors are appointed or elected by the eligible tax units in Bexar County

according to Section 6.03 of the Texas Tax Code.

The non‐voting member is the current Tax Assessor‐Collector for Bexar County.

Board Members Include:

Cheri Byrom (Chair)

Trish Deberry (Vice‐Chair)

Jon Fisher (Secretary)

Adriana Rocha Garcia ‐ Councilwoman, District 4

Dave Gannon

Albert Uresti, MPA, Bexar County Tax Assessor‐Collector

BEXAR APPRAISAL DISTRICT

Page 5 of 17

GENERAL STATISTICAL INFORMATION

2021

2022

2023

Financial Budget

$18,841,892

$20,238,268

$23,674,800

Cost per Real Property Parcel

$27.86

$29.48

$34.01

Bexar County Market Value

$223,707,087,122

$270,076,627,911

$306,152,129,077

Number of Parcels

720,977

737,787

758,004

Residential

634,026

650,583

670,145

Commercial

42,298

42,157

42,246

Personal Property

43,740

44,153

44,777

Mineral Property

913

894

836

Number of Personnel

161

167

186

Executive

Residential

Commercial

Business Personal Property

Customer Information & Assistance

Geographic Information Systems

Information Systems

Number of Exemptions

Homestead

361,400

372,853

387,499

Over 65

142,336

146,879

151,101

Disabled Persons

9,589

9,204

8,743

Disabled Veteran Homestead

21,197

23,856

27,325

Disabled Veteran

44,065

44,288

45,211

** The appraisal roll is fluid and constantly changing. The numbers provided for Bexar County Market

Value, Number of Parcels, and Number of Exemptions are as of the November certified supplement

of that appraisal year.

BEXAR APPRAISAL DISTRICT

Page 6 of 17

BUDGET COMPARISON

2021

2022

2023

Budget Review:

Tax Unit Levy

$18,793,892

$20,190,268

$23,626,800

Interest on Investments

20,000

Sale of Data

8,000

Other Income

20,000

Total Revenue

$18,841,892

$20,238,268

$23,674,800

Budget Expense:

Operating Expense

$3,198,552

$3,358,958

$3,588,551

Capital Expense

197,500

121,500

157,500

Debt Service

‐

Employee Expense

12,305,205

13,053,765

15,669,517

Contract Service Expense

1,110,110

1,341,510

1,536,800

Information Systems

360,100

511,900

593,000

Projects Expense

910,000

1,085,210

1,364,007

Other Expense

12,000

A.R.B Expense

748,425

753,425

Total Expenses

$18,841,892

$20,238,268

$23,674,800

BEXAR APPRAISAL DISTRICT

Page 7 of 17

COUNTY APPRAISAL DISTRICT COMPARISON

The Bexar Appraisal District strives to operate efficiently and effectively. The District has continuously

performed at the lowest cost per real parcel of the top six metro districts in the State of Texas.

** The appraisal roll is fluid and constantly changing. The data provided above was retrieved at the time

the budget was created and could differ from the time that this report was created.

BEXAR APPRAISAL DISTRICT

Page 8 of 17

APPRAISAL ACTIVITIES

The appraisal activities are divided into three

appraisal departments: Residential,

Commercial, and Personal Property; and two

support departments: Geographic Information

Systems (GIS) and Customer Information &

Assistance (CIA). Listed to the right are key

activities that each department accomplishes

throughout the appraisal year.

The appraisal roll is fluid and constantly

changing. The data provided for new

construction, accounts deleted and created,

and exemptions processed are as of the

November certified supplement of that

appraisal year. Known sales and ownership

updates are from April 1

of the prior year to

March 31

of the appraisal year. Building

permits have an issue date from the prior

calendar year. Customer Service Walk‐Ins and

Calls Received are from September 1

of the

prior year to August 31

of the appraisal year.

New Construction only includes accounts with

new residences and commercial buildings.

Building permits received from cities include

all types of permits to include various

mechanical type permits. Miscellaneous

flagged inspections could include a myriad of

reasons including owner requests and account

corrections.

* Due to the pandemic, our offices closed to

the public on March 23, 2020, and we ceased

to have walk‐Ins. We reopened for limited

services June 1, 2021 by appointment.

2021

2022

2023

Residential

New Home Construction

13,225

15,880

13,820

Building Permits

70,369

64,534

67,111

Misc. Flagged Inspections

2,896

4,181

4,766

Known Sales

31,051

32,389

25,781

AG Inspection Checks

753

845

884

Mobile Home Accts

Created

949

820

799

Mobile Home Accts

Deleted

478

506

374

Commercial

New Construction

326

306

347

Building Permits

3,857

7,480

7,826

Misc. Flagged Inspections

455

8678

7676

Known Sales

385

697

556

Personal Property

Accts Created

4,515

4,977

5,331

Accts Deleted

5,448

4,744

4,897

Renditions Received

24,946

24,654

25,745

GIS

Real Accts Created

16,908

18,949

20,893

Ownership Updates

83,414

91,911

98,307

CIA

Walk‐Ins

7,554

20,375

35,103

Calls Received

156,733

159,447

Exemptions Processed

30,372

34,440

26,634

BEXAR APPRAISAL DISTRICT

APPEALS DATA

Pursuant to Tax Code Section 41.41, a property owner and/or an authorized agent have the right to

protest certain actions taken by the appraisal district. Administrative reviews of appraisal district values

are done by the Appraisal Review Board (ARB). The ARB is an independent, impartial group of citizens

appointed by the county administrative judge authorized to resolve disputes between taxpayers and

the appraisal district. They are not controlled by the appraisal district.

The deadline for filing an appeal is midnight on May 15

or the next business day if the deadline falls

on a Saturday, Sunday or legal state or national holiday. If the property was eligible for a notice of

appraised value and it was sent after April 15

, the protest deadline is extended to 30 days after the

notice date.

The ARB schedules these appeals for protest hearings and notifies the protesting party of their

scheduled hearing before the ARB. The Bexar Appraisal District is not required by law to schedule an

informal meeting with the appraisal district staff. However, in most cases one is scheduled prior to the

ARB hearing in hopes of resolving the dispute informally. Should a resolution not be made at the

informal meeting, the taxpayer may proceed to the ARB.

At hearings before the ARB, taxpayers and appraisal districts present evidence on which the ARB bases

its determination. Taxpayers may appeal ARB decisions to district court in the county where the

property is located. As an alternative to filing appeals to district court, taxpayers may appeal certain

ARB determinations through binding arbitration or the State Office of Administrative Hearings.

The Bexar Appraisal District allows for electronic filing of a protest for excessive appraisal or unequal

appraisal of property.

2021

2022

2023

Value Notices Sent

623,700

714,625

686,042

Personal Property

17,957

37,293

17,387

Commercial

18,962

33,243

31,030

Residential

586,781

644,089

637,625

Protests Received

Count

136,386

178,557

199,589

Noticed Market Value

$95,520,823,651

$124,393,399,597

$147,429,774,274

BEXAR APPRAISAL DISTRICT

Page 10 of 17

Online Protests

Count

29,104

43,952

47,523

Noticed Value

$11,561,177,364

$17,940,366,216

$24,946,256,044

BEXAR APPRAISAL DISTRICT

Page 11 of 17

APPEALS DATA (cont.)

2021

2022

2023

Protests Received by Department

Commercial

Count

17,998

20,488

21,934

Noticed Value

$58,892,598,749

$69,616,628,887

$80,582,008,198

Personal Property

Count

4,230

4,167

4,265

Noticed Value

$7,002,641,467

$7,633,446,775

$9,292,930,904

Residential

Count

114,158

153,902

173,390

Noticed Value

$29,625,583,435

$47,143,323,935

$57,554,835,172

Agent vs Owner Protests

Agent

Count

80,711

94,569

114,552

Noticed Value

$78,651,604,389

$94,751,873,710

$114,297,658,790

Owner

Count

55,675

83,988

85,037

Noticed Value

$16,869,219,262

$29,641,525,887

$33,132,115,484

Protest Status

Informal Agreements

Count

103,597

129,649

141,818

Noticed Value

$49,033,857,485

$56,920,345,849

$63,930,557,940

ARB Orders

Count

14,943

26,081

27,847

Noticed Value

$39,608,994,620

$58,707,558,471

$71,352,027,228

Withdrawn/No Show

Count

17,142

20,175

21,765

Noticed Value

$6,552,637,191

$7,895,308,923

$9,480,462,165

BEXAR APPRAISAL DISTRICT

Page 12 of 17

APPEALS DATA (cont.)

2021

2022

2023

Arbitrations Filed

Count

235

447

785

ARB Value

$295,167,026

$578,587,415

$963,200,581

SOAHs Filed

Count

ARB Value

$73,750,000

$185,535,590

Lawsuits Filed

(As of 12‐5‐2023)

Count

1,045

1,296

1,680

ARB Value

$18,483,093,899

$29,652,558,142

$37,770,440,401

** The appraisal roll is fluid and constantly changing. The appraisal data statistics provided are as of

the November certified supplement of that appraisal year where applicable. Appeals received are as of

November 30

of that appraisal year. The lawsuit data for each year is updated as of the date listed on

this report.

BEXAR APPRAISAL DISTRICT

Page 13 of 17

COMPTROLLER PTAD STUDIES

According to Section 5.10 and 5.102 of the Texas Property Tax Code, the State Comptroller’s Property

Tax Assistance Division (PTAD) shall conduct two studies of the appraisal district. These PTAD studies

have an alternating cycle in which one year the PTAD conducts a Property Value Study (PVS) and the

following year a Methods & Assistance Program (MAP) Review.

The PVS determines the degree of uniformity and the median level of appraisals for each appraisal

district. It also determines the taxable value of property for each school district for school funding

purposes. In conducting the study, the comptroller applies appropriate standard statistical analysis

techniques to data collected as required by Section 403.302, Government Code. A PVS was conducted

for the 2022 appraisal year.

The MAP reviews the governance of each appraisal district, taxpayer assistance provided, and the

operating and appraisal standards, procedures, and methodology used by each appraisal district, to

determine compliance with generally accepted standards, procedures, and methodology. The areas of

study do not change from year to year, but the specific questions, number of questions, documentation

required to satisfy the questions, and scoring system do. A ‘MEETS ALL’ determination is for a total

point score of 100. A MAP Review was conducted for the 2023 appraisal year. The final results will not

be released until January, 2024.

Property Value Study (PVS) Results

2018

2020

2023

Median Level of Appraisal

0.99

Coefficient of Dispersion

8.3

9.67

9.35

Methods & Assistance Program (MAP) Results

2019

2021

2023

Governance

MEETS ALL

Not Available

Taxpayer Assistance

MEETS ALL

Not Available

Operating Procedures

MEETS ALL

Not Available

Appraisal Standards, Procedures, and Methodology

MEETS ALL

Not Available

BEXAR APPRAISAL DISTRICT

Page 14 of 17

LEGISLATIVE ACTION

The 88th Texas Legislature met in 2023. The following bills were significant to the operation of the Bexar

Appraisal District:

Bill Number

Caption

HB5

Relating to agreements authorizing a limitation on taxable value of certain property to

provide for the creation of jobs and the generation of state and local tax revenue; authorizing

fees; authorizing penalties.

HB207

Relating to the exclusion of certain conveyances from classification as sham or pretended

sales.

HB260

Relating to the calculation of net to land in the appraisal of open‐space land for ad valorem

tax purposes.

HB456

Relating to an exemption from ad valorem taxation of certain royalty interests owned by a

charitable organization.

HB796

Relating to the creation and maintenance by an appraisal district of a publicly available

Internet database of information regarding protest hearings conducted by the appraisal

review board established for the district.

HB1161

Relating to the confidentiality of home address information for victims of child abduction and

to the administration of the address confidentiality program by the office of the attorney

general.

HB1228

Relating to the right of a property owner or the owner's agent to receive on request a copy of

the information used to appraise the owner's property for ad valorem tax purposes.

HB1285

Relating to the duties of the taxpayer liaison officer of an appraisal district.

HB1526

Relating to parkland dedication for property development by certain municipalities;

authorizing a fee.

HB1911

Relating to the confidentiality of home address information in ad valorem tax appraisal

records of a current or former employee or contract staff member of a university health care

provider at certain correctional facilities.

HB2121

Relating to the form of a rendition statement or property report used to render property for

ad valorem tax purposes.

HB2354

Relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as

qualified open‐space land following a transfer to a surviving spouse or surviving child.

HB2453

Relating to the issuance of a digital occupational licens by a state agency, county, or

municipality.

HB2488

Relating to the burden of proof in a trial de novo appeal of the appraised value of property.

HB2815

Relating to the powers, authorities, duties, and responsibilities of certain conservation and

reclamation districts and to notice a person who proposes to sell or convey real property

located in any of certain conservation and reclamation districts must provide to a prospective

purchaser of that property.

HB2816

Relating to notice provided to purchasers of property and information filed with the county

clerk by certain special districts.

BEXAR APPRAISAL DISTRICT

Page 15 of 17

LEGISLATIVE ACTION (cont.)

Bill Number

Caption

HB2947

Relating to the definition of agricultural operations.

HB3207

Relating to the composition of the agricultural advisory board of an appraisal district.

HB3273

Relating to public notice of the availability on the Internet of property‐tax‐related

information.

HB3743

Relating to the Texas Department of Licensing and Regulation; expanding authority to adopt

fees.

HB4057

Relating to the inclusion of a property in a conservation district by certain municipalities.

HB4077

Relating to the procedure for qualifying for an exemption from ad valorem taxation of the

residence homestead of an elderly person.

HB4101

Relating to the matters that may be the subject of limited binding arbitration to compel

compliance with procedural requirements related to protests before appraisal review boards.

HB4250

Relating to the right of the clerk of a court to deduct from the amount of the excess proceeds

from an ad valorem tax sale of property the cost of postage for sending to the former owner

of the property a notice of the owner's right to

HB4456

Relating to the calculation of the no‐new‐revenue maintenance and operations rate for

school districts.

HB4504

Relating to the non‐substantive revision of certain provisions of the Code of Criminal

Procedure, including conforming amendments.

HB4559

Relating to the application of statutes that classify political subdivisions according to

population.

HB4595

Relating to non‐substantive additions to, revisions of, and corrections in enacted codes and to

the non‐substantive codification or disposition of various laws omitted from enacted codes.

HB4645

Relating to the exemption from ad valorem taxation of certain property used to provide low‐

income or moderate‐income housing.

SB59

Relating to notice of water and wastewater requirements for the foreclosure sale of

residential properties by certain political subdivisions.

SB62

Relating to posting certain documents and information related to certain real property sales

on a county's Internet website.

SB232

Relating to the removal from office of an officer of a political subdivision for commission of

certain criminal offenses.

SB539

Relating to the manner in which an individual who has elected to defer collection of a tax,

abate a suit to collect a delinquent tax, or abate a sale to foreclose a tax lien on the

individual's residence homestead is listed on the delinquent tax roll of a taxing unit.

SB617

Relating to the confidentiality of certain home address information in ad valorem tax

appraisal records.

SB719

Relating to an exemption from ad valorem taxation of property owned by a charitable

organization that provides services related to the placement of a child in a foster or adoptive

home.

BEXAR APPRAISAL DISTRICT

Page 16 of 17

LEGISLATIVE ACTION (cont.)

Bill Number

Caption

SB818

Relating to the disposition of real property interests by navigation districts and port

authorities.

SB870

Relating to certain Title IV‐D cases and other cases with respect to child support or Title IV‐D

agency services and to practices and procedures for the operation of the Title IV‐D agency.

SB1145

Relating to an exemption from ad valorem taxation of real property used to operate a child‐

care facility.

SB1191

Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified

open‐space land following the death of the owner of the land.

SB1371

Relating to the regulation of consumer credit transactions and the regulatory authority of the

consumer credit commissioner; changing a fee.

SB1381

Relating to the eligibility of the surviving spouse of an elderly person who qualified for a local

option exemption from ad valorem taxation by a taxing unit of a portion of the appraised

value.

SB1525

Relating to the confidentiality of certain home address information in property tax appraisal

records.

SB1801

Relating to a requirement that each appraisal district periodically confirm that recipients of

residence homestead exemptions qualify for those exemptions.

SB1999

Relating to the calculation of the unused increment rate of a taxing unit.

SB2091

Relating to the authority of a taxing unit to sell certain seized or foreclosed property to an

owner of an abutting property without conducting a public sale.

SB2289

Relating to the authority of a peace officer to apprehend a person for emergency detention

and the authority of certain facilities and professionals to temporarily detain a person with

mental illness.

SB2350

Relating to the voter‐approval tax rate used to calculate the unused increment rate of a

taxing unit for ad valorem tax purposes.

SB2355

Relating to the appeal of certain ad valorem tax determinations through binding arbitration.

SJR64

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem

taxation real property used to operate a child‐care facility.

SJR87

Proposing a constitutional amendment to authorize the legislature to exempt from ad

valorem taxation certain tangible personal property held by a manufacturer of medical or

biomedical products.

BEXAR APPRAISAL DISTRICT

Page 17 of 17

LEGISLATIVE ACTION (cont.)

Second Special Session:

Bill Number

Caption

SB2

Relating to providing property tax relief through the public‐school finance system,

exemptions, limitations on appraisals and taxes, and property tax administration; authorizing

the imposition of a fee.

HJR2

Proposing a constitutional amendment to authorize the legislature to establish a temporary

limit on the maximum appraised value of real property other than a residence homestead for

ad valorem tax purposes; to increase the amount of the exemption from ad valorem taxation

by a school district applicable to residence homesteads; to adjust the amount of the limitation

on school district ad valorem taxes imposed on the residence homesteads of the elderly or

disabled to reflect increases in certain exemption amounts; to except certain appropriations

to pay for ad valorem tax relief from the constitutional limitation on the rate of growth of

appropriations; and to authorize the legislature to provide for a four‐year term of office for a

member of the governing body of certain appraisal entities.