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TAN

Summer 2013

Magazine

The Magazine of the Texas Association of Assessing Officers • www.taao.org

Inside: 74th Annual TAAO & ICTA Conference Agenda.............................pages 10-15 2013 Conference Sponsors............................................................pages16-17 TAAO 2013 Education Schedule............................................................page 28 2013 State Laws & Rules Update 83rd Texas Legislature......................page 33


SUMMER CONTENTS

departments & more 3 5 6 7-8 9 10-15 16-17 18 19 20 21 22 23 24-25 26 27 28 29 30 31 32 33 36-37 38-39 40-41 42

2012-2013 TAAO Board of Directors President’s Page TAAO Membership Application TAAO Past Presidents ARE YOU READY?!? 74th Annual TAAO & ICTA Conference Agenda 74th Annual TAAO & ICTA Conference Sponsors 2013 TAAO Annual Golf Tournament Registration Form Walter Stoneham 5K Fun Run/Walk Registration Form TAAO 74th Annual Conference T-shirt Order Form 74th Annual TAAO & ICTA Conference Registration Instructor Continuing EducationWorkshops Registration Property Tax Math Workshop Registration Trust Issues with the 83rd Legislature Bastrop Here We Come! New Legislative Changes to Property Tax Education TAAO 2013 Education Schedule TAAO 2013 State Certification Course Registration 2013 State Review Course Registration Property Tax Math Workshop Registration TAAO 2013 Customer Service Workshop Registration 2013 State Laws & Rules Update 83rd Texas Legislature Handling Ethical Issues Before they Ruin Your Work Place Another Session Over...Sort of State's Innovative Energy, Water Conservation Program Upcoming Property Tax Professional Seminars & Conferences

TAN Magazine Winner of the IAAO 2006 Zangerle Award SUMMER 2013

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TAAO 2012-2013 Board of Directors

Front Row: Robert Evans (Incoming ICTA Chair), Zelda Cryar (Vice-President), Elisa Hand, CCA, RPA,RTA, CTA (President-Elect), David Pennington (President), Patricia Davis (Immediate Past President), Sidney Vela (Secretary-Treasurer), Janice Gangawer (Region 4 Director) Back Row: Teresa Edmond (Region 1 Director), Sarah Curtis (Region 7 Director), Carey Minter (Region 11 Director), Windy Nash (Region 8 Director), Manny Natividad (Region 2 Director), Liza Weckwerth (Region 3 Director), Ernestina Torres (Region 10 Director), Peggy Moore (Region 9 Director), Anita Henry (Region 6 Director) SUMMER 2013

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TAAO Leadership 2012 - 2013 TAAO Board of Directors President David Pennington, RPA, CTA

Director - Region 4 Janice Gangawer, RTA

President-Elect Elisa Hand, CCA, RPA, RTA, CTA

Director - Region 5 Sylvia Portales, CTA

Vice-President Zelda Cryar, RTA, CTA, CSTA

Director - Region 6 Anita Henry, RTA, CTA

Secretary/Treasurer Sidney Vela, RPA, RTA, CTA, CSTA

Director - Region 7 Sarah Curtis, RPA, RTA, CTA, CCA

Immediate Past President Patricia Davis, CTA

Director - Region 8 Windy Nash, RPA, CTA

Incoming ICTA Chair Robert Evans, CTA, RPA

Director - Region 9 Peggy Moore, RTA

Director - Region 1 Teresa Edmond, RPA, RTA, CTA

Director - Region 10 Ernestina Torres

Director - Region 2 Manny Natividad, RTA/C

Director - Region 11 Carey Minter, RPA, CTA

TAN

Magazine

TAAO 1524 S. IH 35, Suite 235 Austin, TX 78704 Phone: 512-926-2511 Fax: 512-926-2920 www.taao.org Managing Editor Lisa Krabbenhoft Executive Director lisa@taao.org Office Manager Stephanie Mendoza stephanie@taao.org Education Manager Cherry Kay Abel cherry@taao.org Graphic Design & Layout Hector R. Meza

Director - Region 3 Liza Weckwerth, RPA, CTA

Advertisements do not imply endorsement of a firm’s products or services by TAAO.

Editorial articles are accepted for publication, but do not imply an opinion on the part of TAAO. TAN Magazine reserves the right to refuse or edit any articles submitted for publication.

TAAO does not issue or advocate opinions on political issues, but rather disseminates timely information regarding legislative activity from which individual members may form their own opinions.

field services biz card for ad_Layout 1 1/16/13 4:03 PM Page 1

TEXAS MUNICIPAL LEAGUE INTERGOVERNMENTAL RISK POOL 1821 Rutherford Lane, First Floor • Austin, Texas 78754 P.O. Box 149194 • Austin, Texas 78714-9194 (512) 491-2300 • (800) 537-6655 • FAX (512) 491-2311

SUMMER 2013

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Final Thoughts by David Pennington, RPA, CTA

TAAO President

DAVID PENNINGTON

Our annual conference is the conclusion of the TAAO work year with a new president and board taking office. After the conference attendees take all they learned back to their offices. TAAO pays the conference expenses and the new fiscal year begins in October. For me personally this conference has additional meaning: after this conference I will retire from the profession. This is the end of a journey that started in 1974 when I loaded just about everything I owned into a Ford Torino and drove to Texas. It won’t be long before it will be hard to find people who worked in this field in the pre-appraisal district days.

In the past year I had the pleasure of visiting chapter meetings across the state. I saw the good work TAAO does in offering courses and seminars. Chapter meetings also offer an opportunity to network with other professionals. I’ve seen the increased emphasis we have on providing scholarships to deserving members. A year ago we were in transition, having to replace two thirds of our staff in Austin. Today I am glad to report we are on a solid footing with a full staff of professionals. In the past year we have added two new seminars, Customer Service and Tax Math. The number of courses held also increased over last year. I have many wonderful memories of my involvement with TAAO. I met and worked with some great people from around the state. But my most fond memory will be the sense of dedication the members have to the organization. I vividly remember a board meeting in Fort Worth over five years ago. The organization had been the victim of misappropriation of funds and we were practically broke. People in that meeting literally took out their checkbooks to give funds to keep TAAO going. Fundraisers were held by the chapters and volunteers stepped up to work with creditors. We came back. Our auditors were amazed. It’s hard to see sometimes, but I like to think the public appreciates all the work you do. This is not a static business. We deal with dramatic economic cycles and a fast growing population. In the last ten years over 2 million people moved to Texas from just one state, California. Consider this: thirty-five years ago two major events happened in the property tax world: California passed Proposition 13, which capped real estate values at 2% per year, and Texas established appraisal districts to standardize appraisals between tax entities and value property at 100% market. Who is better off now? There is a reason why tax consultants will tell you, despite all the faults and special treatment to some, Texas has the best property tax system in the country. I am proud of the time I spent in this profession and in being involved with the Texas Association of Assessing Officers. Members of TAAO have a Board of Directors, committee members, Regional Trustees and Chapter Officers that are totally dedicated to helping the membership. This is something we all should be proud of, that we work together for the betterment of the profession.

David

SUMMER 2013

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To Be Completed For New Members Only.

 

2012‐2013 TAAO MEMBERSHIP APPLICATION   

1.

Professional Information 

First Name:  _________________________  Middle Initial:  _____  Last Name:  ________________________  Nick Name:  ________  Employer:  ______________________________________  Position:  _________________________  # of Years in Industry:  _______  Mailing Address:  _________________________________  City:  ______________________  State:  _____  Postal Code:  _________  E‐mail:  _______________________________________________  Phone:  ________________ ext.  ____  Fax:  _________________  TPE Number:  __________________  How did you learn about TAAO?  _________________________________________________________________________________  Recommended by: ____________________________________________________________________________________________     

2.

Membership Categories 

Active Member 

$80

Membership Expires September 30, 2013 

Any Ad Valorem Tax Assessor, Tax Collector, Chief Appraiser, Deputy or any agent of a governmental body employed by contract or any employee  of an appraisal district or tax office in the State, whether appointed or elected to office, who works for taxing entities on a permanent basis, who  receives the majority of his or her salary through taxing units and who subscribes to the Code of Ethics adopted by the members of this  Corporation, shall be eligible to become an Active Member of the Corporation. 

Affiliate Member 

$80

Membership Expires September 30, 2013 

Any person employed or previously employed by or working primarily with any local or state governmental body or educational institution or a  person who is interested in ad valorem taxation, but does not qualify as an Active Member, shall be eligible to become an Affiliate Member. 

ICTA Dues 

$35

Check only if you have already been inducted into ICTA. 

__________________________________________________________________________________________   

3.

Payment

Make checks payable to TAAO and mail to:    TAAO  1524 S IH 35, Suite 235  Austin, TX 78704  Questions?  Contact: Stephanie Mendoza   Phone: (512) 926‐2511 ext. 11  Fax (512) 926‐2920   Email: stephanie@taao.org    SUMMER 2013

Amount Enclosed:  $ __________________ 

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TAAO Past Presidents

Name Name

Date Date

Patricia Davis, CTA Laurie Payton, RTA Curby Brantley, RPA, CTA Roy Hale, RTA, CTA Carey Minter, CTA W. Ken Nolan, CTA Jim Hudspeth, CTA Melissa De La Garza, RTA Ray Helm, CTA Marvin Qualls, CTA Carolyn Allen, CTA Tina Morton, CTA Bill Holland, CTA Shirley Holub, CTA Katherine ‘Toni’ Trumbull, CTA Wayne Bouterse, CTA Alice Peddy, CTA Guy E. Griscom, CTA Jayne Morrell, RTA Joyce Collier, CTA Don Gilmore, CTA Harold J. Hagan, CTA Gerry L. Ramsey, CTA Ernest R. Richardson, CTA Marilyn Albert, CTA Arthur Skeen, CTA Ciro Trevino, CTA Kelley Utley, CTA John E. White, CTA Karl F. Braucher, CTA Lawrence A. Sapp, CTA Gail G. Jackson, CTA Albert J. Alsdorf, CTA C.R. Johnson, CTA Searcy German, CTA Thomas B. Landrum, CTA Sherwood Blair, CTA

2011-2012 2010-2011 2009-2010 2008-2009 2007-2008 2006-2007 2005-2006 2004-2005 2003-2004 2002-2003 2001-2002 2000-2001 1999-2000 1998-1999 1997-1998 1996-1997 1995-1996 1994-1995 1993-1994 1992-1993 1991-1992 1990-1991 1989-1990 1988-1989 1987-1988 1986-1987 1985-1986 1983-1985 1982-1983 1981-1982 1980-1981 1979-1980 1978-1979 1977-1978 1976-1977 1975-1976 1974-1975

SUMMER 2013

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TAAO Past Presidents Name

Date

Continued from page 10

Elroy M. Satterlee, CTA J.N. Nugent, CTA Gladys Shipley, CTA Bobby I. Reed, CTA Jack Klitgaard, CTA Luther B. Jasper, CTA J. Glenn Smith, CTA F. E. Murrell, CTA A. James Henry, CTA P.E. Chennault, CTA Burford C. Rodgers, CTA O.R. Watkins, CTA Philip Loving, CTA Norman Register, CTA H.R. Macomber, CTA Harvey Austin, CTA Tom Crook P.E. Chennault, CTA Roy E. Brown Ben Armstrong A.W. Curlee Norman Register, CTA Aubrey L. Jones J.M. Darwood Charles Cottle Perry C. Burks W.H. Wilbanks Joseph B. Graves Gus F. Jud E.C. Vogt O.J. Rushing W.I. Pratt Fred Cullum W.S. Curlee T. B. Marshall, CTA

SUMMER 2013

1973-1974 1972-1973 1971-1972 1970-1971 1969-1970 1968-1969 1967-1968 1966-1967 1965-1966 1964-1965 1963-1964 1962-1963 1961-1962 1960-1961 1959-1960 1958-1959 1957-1958 1956-1957 1955-1956 1954-1955 1953-1954 1952-1953 1951-1952 1950-1951 1949-1950 1948-1949 1947-1948 1946-1947 1945-1946 1944-1945 1944-1945 1943-1944 1942-1943 1941-1942 1940-1941

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ARE YOU READY?!? by Windy Nash, RPA, CTA

“Ready for what?” you may ask. Ready for the 74th Annual TAAO and ICTA “Three Days of Peace Love and Taxes” Conference being held at the Hyatt Lost Pines in Bastrop, Texas! By the time you read this article, the conference will be right around the corner. Registration is still possible! So if you would like to attend, please visit our website at www.taao.org, or contact the TAAO office at 512-926-2511, to receive a registration form and instructions. The agenda is also available so you can view the list of all of the exciting speakers and topics. The hotel block is full, but if you still need a room please contact our TAAO office to be put on a list for cancellations. We will do our best to ensure that those that want to be there…..will be.

Windy Nash

Conference Committee Chair

There are also several courses being offered prior to the conference at the venue. The Instructor Continuing Education Workshop and the Property Tax Math Workshop are being offered on Saturday and Sunday.

Don’t forget about our special events. I promise that when you attend this conference you definitely won’t go hungry or suffer from boredom. Special events are planned for every day including a rockin’ President’s reception and dinner, the availability to win great prizes at our Bingo night, and an awards luncheon to knock your socks off. Don’t forget to visit our Exhibitor’s area. They can’t wait to meet you and give you an idea of the products and services they can provide to make life in your office easier. You also have the chance to win some great prizes by visiting with them. Have you purchased your conference T-Shirt? If not, no worries at all. You can still preorder now or we will have some available for sale at the conference. This year, you will also be able to purchase a commemorative conference button. The proceeds from this purchase will go toward the Walter T. Stoneham memorial scholarship fund. Start your collection today! Please visit our website at www.taao.org to view all the specific details before you attend and feel free to contact me or the TAAO office if you would like any additional information.

See you there!

Windy

SUMMER 2013

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74th Annual TAAO & ICTA

Conference Agenda 20 13 Hyatt Lost Pines Resort

Bastrop, Texas, August 25-28

Saturday

August 24, 2013

10:00 – 12:15

Instructor Workshop: Get Visual with Smart Art TM Graphics ........Robertson Leftwich

12:45 – 5:00

Location

Additional registration fee required

Property Tax Math Workshop, part one...............Austin Colony

Additional registration fee required

2:00 – 4:15

Instructor Workshop: Techniques for Teaching Adults................. Robertson Leftwich

2:00 – 3:00

Conference Committee Meeting............................Little Colony

Sunday

August 25, 2013

7:45 – 12:00

Additional registration fee required

Location

Property Tax Math Workshop, part two...............Austin Colony

Additional registration fee required

10:00 – 11:00

TAAO and ICTA Board Meeting..................................Little Colony

12:00

Registration Begins............................................Lost Pines Foyer

1:00 – 2:00

Opening Keynote: Comptroller Update................Lost Pines 5 Speaker: Deborah Cartwright, Director, Comptroller’s Property Tax Assistance Division

2:15 – 3:15

General Session: Ethics.............................................Lost Pines 5 Speaker: Sands Stiefer, Harris CAD

3:30 – 4:30

General Session: Technology Information for CADs and Tax Offices...........................................Lost Pines 5 Speaker: Larry Gaddis, Williamson County Marya Crigler, Travis CAD

4:30 – 5:30

TAAO and ICTA Annual Business Meetings ..............Lost Pines 5

6:00 – 9:00

Buffet Dinner and Exhibit Hall Opening..................Lost Pines 4

SUMMER 2013

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74th Annual TAAO & ICTA

Conference Agenda 20 13 Hyatt Lost Pines Resort

Bastrop, Texas, August 25-28

Monday

August 26, 2013

Location

7:45

Golf Tournament (On Property)............... Wolfdancer Golf Club

7:45 – 9:00

Continental Breakfast........................................Lost Pines Foyer

9:00 – 4:00

Exhibit Hall Hours ....................................................... Lost Pines 4

8:00 – 9:00

Early Bird Session: Employment Law, What Every Office Should Know............................ Lost Pines 5 Speaker: Michael Gary, Harris CAD

9:00 – 10:20

Break-out Sessions; Best Practices Discussion Rooms

Appraisal Coordinator: David Pennington, Dallas CAD...................................Lost Pines 1

Assessment & Collections Coordinator: Edward Lopez, Linebarger, Goggan, Blair & Sampson...Lost Pines 2

Customer Services Coordinator: Zelda Cryar, Pasadena ISD , Roy Hale Consulting....Lost Pines 3

10:30 – 11:45

General Session: Open Records..............................Lost Pines 5 Speakers: Jason Bailey & Christopher Jackson Perdue Brandon Fielder Collins & Mott

12:00 – 1:30

CTA Luncheon (CTAs and paid guests only)....Baron’s Ballroom

12:00 – 1:30

Tradeshow Boxed Lunch............................................Lost Pines 4

SUMMER 2013

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74th Annual TAAO & ICTA

Conference Agenda 20 13 Hyatt Lost Pines Resort

Bastrop, Texas, August 25-28

Monday

August 26, 2013 (continued)

Location

1:35 – 2:35

General Session: Truth-in-Taxation… A Global Picture...Lost Pines 5

Speaker: Connie Rose, Comptroller’s Property Tax Assistance Division 2:40 – 3:40

Break-out Sessions Appraisal: Chief Appraisers Panel...............................Lost Pines 1 Speakers: Windy Nash, Dallas CAD (Moderator) Marya Crigler, Travis CAD Brent South, Hunt, CAD Ken Nolan, Dallas CAD Sands Stiefer, Harris CAD Assessment & Collections: Tax Collectors Panel...... Lost Pines 3 Speakers: Elisa Hand, Harris CAD (Moderator) Mickey Hand, Wise CAD Deborah Hunt, Williamson County Tax Office Ernie Richardson, Perdue Brandon Fielder Collins & Mott Customer Service......................................................... Lost Pines 2 Speaker: Tracey Foster, Hugh Landrum & Assoc.

3:40 – 4:00

Ice Cream Social and Exhibit Hall..............................Lost Pines 4

4:00 – 5:30

General Session: Tax Services Panel......................Lost Pines 5 Speakers: Robert Evans, Dallas CAD (Moderator) Velvet Cober, QBE First Kelly Renfrow, Wells Fargo Antonio Perez, LERETA, LLC Pamela Cobb, Colonial Savings

7:00 – 12:00

President’s Dinner and Reception............................LBJ Pavilion

SUMMER 2013

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74th Annual TAAO & ICTA

Conference Agenda 20 13 Hyatt Lost Pines Resort

Bastrop, Texas, August 25-28

Tuesday

August 27, 2013

7:00

Fun Run.........................................................................Hotel Lobby

7:45 – 9:00

Continental Breakfast........................................Lost Pines Foyer

8:00 – 9:00

Early Bird Session: TDLR Update ............................ Lost Pines 1

Location

Speaker: Jim Childers, Potter-Randall AD

9:00 – 12:00

Exhibit Hall Hours........................................................Lost Pines 4

9:00 – 10:30

General Session: School Finance............................Lost Pines 5 Speakers: David Webb, George K. Baum and Company Phillip Fraisenet, Thompson & Horton, LLP

10:30 – 10:50

Break and Exhibit Hall.................................................Lost Pines 4

10:50 – 11:50

Break-out Sessions Appraisal: Tax Agents Panel........................................Lost Pines 1 Speaker: Ken Nolan, Dallas CAD (Moderator) Joe Grissaffi, Ryan & Co. Foy Mitchell, Marvin Poer and Co. Chet Morrison, Morrison and Head LP Assessment & Collections: Electronic Deposit.........Lost Pines 2 Speaker: Michelle French, Denton County Are Tax Abatements a Thing of the Past..................Lost Pines 3 Speaker: Pete Smith, Nichols Jackson Dillard Hager & Smith

12:00 – 2:00

Awards Luncheon..............................................Baron’s Ballroom

SUMMER 2013

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74th Annual TAAO & ICTA

Conference Agenda 20 13 Hyatt Lost Pines Resort

Bastrop, Texas, August 25-28

Tuesday

August 27, 2013 (continued)

2:10 – 3:30

Break Out Sessions

Appraisal: Ag Valuation................................................Lost Pines 2

Speaker: Melinda Blackwell, Blackwell & Duncan PLLC Tammy White-Chaffer, Olson & Olson LLP

General Session: Providing Good Customer Service in Challenging Situations ........................................Lost Pines 5

9:00 – 12:00

Speaker: Rick Duncan, Blackwell & Duncan PLLC

Ethics: Ethical Tax Litigation Practices......................Lost Pines 1

3:45 – 5:00

Speaker: Joe Harrison, Harrison Duncan PLLC

Collection: VIT and Heavy Equipment Collection...Lost Pines 3

Location

Speaker: Corey Worsham, Dallas County Tax Office

Bingo Fundraiser................................................Baron’s Ballroom

It's BINGO Time!

TAAO's Annual Bingo Fundraiser

TA AO

BIN GO

The fun never quits!

SUMMER 2013

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74th Annual TAAO & ICTA

Conference Agenda 20 13 Hyatt Lost Pines Resort

Bastrop, Texas, August 25-28

Wednesday August 28, 2013

Location

7:45 – 9:00

Continental Breakfast.........................................Lost Pines Foyer

8:00 – 9:00

Early Bird Session: Ownership Issues in Appraisal and Collections....Lost Pines 5

Speaker: Bruce Medley, Perdue Brandon Fielder Collins & Mott 9:00 – 10:30

General Session: Case Law Panel............................Lost Pines 5

10:30 – 12:30

Speakers: John Brusniak, Brusniak & Associates PC (Moderator) Jason Marshall, The Marshall Firm Braden Metcalf, Nichols Jackson Dillard Hager & Smith Amy Sallusti, Geary Porter & Donovan PC Matthew Tepper, McCreary Veselka Bragg & Allen PC

Closing Keynote Speaker: State Laws and Rules Update .................................Lost Pines 5 Speaker: Robert Mott, Perdue Brandon Fielder Collins & Mott Meet your Match and other prize giveaways after session is completed

TAAO or BUST

SUMMER 2013

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74th Annual TAAO & ICTA Conference

Thank You 20 Sponsors!

13

Platinum Sponsors Linebarger Goggan Blair & Sampson, LLP Perdue Brandon Fielder Collins & Mott, LLP Ryan, LLC Gold Sponsors Harrison & Duncan, PLLC Hugh L. Landrum & Associates Inc. Hunter-Kelsey of Texas, LLC Nichols, Jackson, Dillard, Hager & Smith, LLP Pritchard & Abbott, Inc. Propel Financial Services SpindleMedia, Inc. Thos. Y. Pickett & Company, Inc. True Automation Tyler Technologies Silver Sponsors Blackwell & Duncan, PLLC Cantrell McCulloch, Inc. Certified Payments Flanagan Bilton Law Offices of Donald W. Hicks, Sr., P.C. McCreary, Veselka, Bragg & Allen, P.C. Shannon, Gracey, Ratliff & Miller, LLP

SUMMER 2013

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74th Annual TAAO & ICTA Conference

20 13 Bronze Sponsors Alliance Tax Advisors BIS Consulting D. Alan Bowlby & Associates, Inc. CashAdvance.com Computer Information Concepts, Inc. Governmental Data Services Hegwood Group Kurz Group, Inc. Law Office of W. Michael Bonesio Morrison & Head, LP Olson & Olson, LLP P.E. Pennington & Co., Inc. Southwest Data Solutions The Marshall Firm, PC TML Intergovernmental Risk Pool Toler Company VariVerge Wells Fargo Real Estate Tax Services Wheeler & Associates

SUMMER 2013

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2013 TAAO Annual Golf Tournament Registration Form You are invited to join your fellow TAAO members at the breathtaking Wolfdancer Golf Club at Hyatt Lost Pines Resort during the TAAO & ICTA Annual Conference! Named in honor of the traditional wolf dance of the Tonkawa Indians who once inhabited this area, world-renowned golf architect Arthur Hills designed Wolfdancer’s course to take full advantage of the natural lay of the land. Players will encounter three distinct terrains on which to test their game: rolling prairie land, a heavily wooded ridgeline and a river valley dotted with native pecan trees.

Course Facts: • 7,205-yard, par 72 course opened in June 2006 • One of Golf Magazine’s 2012 Top 3 Best Golf Courses in the Southwest • A Certified Audubon Cooperative Sanctuary (awarded to recognize golf courses that protect the environment, conserve natural resources, and provide wildlife habitats) Date: Monday, August, 26, 2013 Time: 7:00 a.m. Registration 8:00 a.m. Shotgun Start Florida Scramble - number on each team to be determined by total number registered Entry Fee: $99 if registered for TAAO conference $119 if not attending TAAO conference Regularly a $160 value! $129 all walk-up registrants Fee Includes: Green and cart fees, continental breakfast, boxed lunch and two drink tickets The Fundraising Committee will be selling Mulligans.

Name: _________________________________________________________________________ Company: ______________________________________________________________________ Address: _______________________________________________________________________ City, State, ZIP:__________________________________________________________________ Email: _________________________________________________________________________ Phone:________________________________ Fax:_____________________________________ Preferred Teammates: ____________________________________________________________ _______________________________________________________________________________ Golf Handicap:______________________________Amount Enclosed: ______________________

Send completed registration form and payment to: TAAO, ATTN: Golf Tournament, 1524 S. IH -35, Suite 235, Austin, Texas 78704

SUMMER 2013 2013

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Walter Stoneham 5K Fun Run/Walk Registration Form Walter Stoneham 5K Fun Run/Walk Registration Form Proceeds from this run benefit the TAAO Walter Stoneham Scholarship Fund. Each year, active and affiliate TAAO members are awarded $750 to use towards TAAO course and/or annual conference registration fees and related hotel expenses. Don’t want to participate in the run/walk? You can still donate to the scholarship fund with this form – just indicate that you are providing a donation only. Date & Time: Tuesday, August 27, 2013 at 7:00 a.m. I will be: (select one)

INDIVIDUAL – $25/person

□ Running

□ Walking

Name & Company: ________________________________________________________________________

We will be: (select one) □ Running

RELAY TEAM (three members) – $50/team

□ Walking

Team Name: _____________________________________________________________________________ Participant #1 Name & Company: ____________________________________________________________ Participant #2 Name & Company: ____________________________________________________________ Participant #3 Name & Company: ____________________________________________________________

DONATION ONLY – Amount of $____________ Name & Company: ________________________________________________________________________ Release of Liability I/we will participate in the TAAO Fun Run/Walk on Tuesday, August 27, 2013. I/we hereby release and discharge TAAO including all officers, employees, agents and servants (herein collectively referred to as “Agencies”) from all liability arising out of or in connection to the TAAO Fun Run/Walk. For the purpose of this agreement, liability means all claims, demands, losses, causes of action, suits or judgments of any and every kind that I/we, my/our heirs, executors, administrators or assignees may have against the Agencies because of death, personal injury or illness, or because of any loss or damage to property that occurs during the above-described community event and that results from any cause other than the negligence of the Agencies. In the event of any illness or injury, I/we hereby consent to whatever X-ray, examination, anesthetic, medical, dental or surgical diagnosis or treatment and hospital care from a licensed physician and/or surgeon as deemed necessary for the safety and welfare of the participant. It is understood that the resulting expenses will be the responsibility of the individual adult participant or the parent/guardian of any minor participating in the event. I have read and understand the above release of liability. (If under 18, parent or guardian must sign.) Participant #1 Signature:______________________________________ Date: _________________________ Participant #2 Signature:______________________________________ Date: _________________________ Participant #1 Signature:______________________________________ Date: _________________________ Make check payable to TAAO and mail to TAAO, ATTN: Fun Run, 1524 S. I-35, Ste. 235, Austin, TX 78704.

SUMMER 2013

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The TAAO 74th Annual Conference T-shirt Order Form th

74

l Annua & ICTA TAAO ce en , Confer s, p, Texa Bastro 25-28 August

20 13

t fron

back

It’s the not-to-be-missed event of 2013 The 2013 TAAO and ICTA Annual Conference! Remember you were there in the summer of 2013 with your very own Peace Love and Taxes concert shirt! Priced at the bargain price of just $13, these will go quickly. A limited number will be available for purchase on-site, so place your order today! All shirts will be distributed at the conference, and will not be shipped in advance.

The TAAO 74th Annual Conference T-shirt Order Form Name:__________________________________ Company: _______________________________ Email:__________________________________ Quantity

Groovy man, I'll take two!

___________ Medium ......................................$13 each ___________ Large ..........................................$13 each ___________ Extra Large ................................$13 each ___________ 2 XL (limited availability) ......... $15 each Amount Enclosed: _______________________ Send completed form WITH payment to: TAAO, 1524 S. IH -35, Suite 235, Austin, Texas 78704 SUMMER 2013 2013

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74th Annual  TAAO  &  ICTA  Conference  Registration     Name:  _________________________________________   TDLR#:  _______________   Name  for  badge:  _________________________________      CTA#:  _______________   Job  Title:  ___________________________   Employer:  ________________________   Mailing  Address:  _______________________________________________________   Phone:  _________________   Email:  _______________________________________   Emergency  Contact:  ________________________   Phone:  ____________________     Please  Circle  Selection   Full  Registration*   One  Day        (select  day)      SUN      MON      TUE      WED  

Early Bird   Postmarked  by  May  10   $240   $340   Member   Non-­‐member   $125    

$155  

Member

Non-­‐member

Open Rush   Postmarked  by  August  9   Postmarked  after  August  9   $400     $400     $500     $300     Member   Non-­‐member   Member   Non-­‐member     $150     $180     $200     $230     Member   Non-­‐member   Member   Non-­‐member  

Life Member  

$190

$215

$250

New ICTA  Member  

$175

$200

$200

Companion Registrant**  

$150

$175

$225

 Companion  Name:  

*Full  Registration  Includes   • Program,  badge,  conference  bag   • All  educational  sessions  &  business  meetings   • Meals:  Exhibit  Hall  Opening,  Tradeshow  Luncheon,   President’s  Reception,  Awards  Luncheon,   continental  breakfasts  &  refreshment  breaks   • Prize  drawings,  raffles  and  meet  your  match  game   • CTA  Lunch  for  CTA’s  only  –  all  others  welcome  with   purchase  of  CTA  Lunch  Guest  Pass     *Full  Registration  Does  Not  Include:     • CTA  Lunch  (unless  a  CTA  or  receiving    CTA   designation)   • Golf  Tournament   • Walter  Stoneham  5K  Fun  Run/Walk     **Companion  Registrations   • Companion  registrations  are  for  family  or  friends,   not  co-­‐workers  or  associates  in  the  industry   • Includes  Exhibit  Hall  Opening,  President’s  Reception   and  Awards  Luncheon     Special  Needs   If  you  have  any  dietary  or  physical  restrictions  please  email   Lisa  Krabbenhoft  at  lisa@taao.org.     Included  Events     Please  Select  Events  You  Will  Attend  

SUMMER 2013

Sunday -­‐  Exhibit  Hall  Opening  &  Dinner   Yes          /          No   Monday  -­‐  CTA  Lunch  (included  for  CTAs  only)   Yes          /          No   Monday  -­‐  President’s  Reception  &  Dinner   Yes          /          No   Tuesday  -­‐  Awards  Luncheon   Yes          /          No     Additional  Events      Indicate  Number  of  Extra  Passes   CTA  Lunch  Guest  Pass  

_______ (qty)  @  $50  each  

President’s Reception  Extra  Pass  

_______ (qty)  @  $65  each  

Awards Luncheon  Extra  Pass  

_______ (qty)  @  $60  each  

TOTAL PAYMENT    

__________________

Registration &  Payment  Instructions   Payment  must  accompany  registration.  Make  checks  payable   to  TAAO  and  send  with  completed  registration  form  to  TAAO,   1524  S.  IH  35,  Suite  235,  Austin,  TX  78704.  Confirmations  are   sent  via  email  within  two  weeks  of  processing  registration.  

Refund  Policy   Refund  requests  must  be  received  in  writing.  If  you  cancel  by   July  12,  your  registration  will  be  refunded  less  a  $50   cancellation  fee;  if  you  cancel  by  August  9  your  registration   will  be  refunded  less  a  $100  cancellation  fee;  no  refunds  if   notified  after  August  9.  

www.taao.org

TAN Magazine

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74

th Annual TAAO & ICTA Conference

20 13

At Annual Conference

Bastrop, Texas • August 25-28

Instructor Continuing  Education  Workshops    

Per the  Comptroller  Property  Tax  Assistance  Division,  in  addition  to  maintaining  their  professional   licenses  or  designations,  course  instructors  must  complete  eight  (8)  hours  of  instructor  professional   development  every  four  (4)  years.  Instructor  professional  development  is  instructor  continuing   education  falling  within  one  of  four  categories.   • • • •

Presentations and  public  speaking   Instruction  technology   Development  of  courses,  curricula,  and  teaching  styles;  and   How  to  teach  people  with  different  learning  styles  

No more  than  two  (2)  hours  in  each  category  annually  will  apply  to  the  four  (4)  year  requirement  of   eight  (8)  hours  of  instructor  professional  development.       Cost:     $50  for  each  session,  for  TAAO  members  and  non-­‐members    

Date:  

August 24,  2013  

Time:  

Circle session(s)  you  will  attend  

10:00 AM  –  12:15  PM         Get  Visual  with  Smart  Art™  Graphics   Instructor:  Elisa  H.  Hand      

 

For the  SmartArt™  session  only,  bringing  a  laptop  or  iPad  with  PowerPoint  is  suggested,  but  not  required.  

Location:

   

2:00 PM  –  4:15  PM   Techniques  for  Teaching  Adults   Instructor:  Tracey  L.  Foster  

Hyatt Lost  Pines  Resort,  575  Hyatt  Lost  Pines  Road,  Bastrop,  Texas   Call  the  hotel  at  512-­‐308-­‐1234  and  reference  the  TAAO  rate  to  receive  the  contracted  rate   of  $159  per  night;  rate  is  exclusive  of  tax  (presently  13%)  and  a  $7.50  nightly  resort  fee.  

Capacity:  

30 students  

Registration Information    

Full Name:  ________________________________________________  

TDLR #:  __________________  

Email: ____________________________________________________  

Phone: __________________  

Employer: _________________________________________________   Position:  _________________   Total  Enclosed:  _________________   Make  checks  payable  to  TAAO;  mail  to  TAAO,  1524  S.  I-­‐35,  #235,  Austin,  TX  78704.   □  I  am  a  recipient  of  TAAO’s  Walter  Stoneham  Scholarship.  Please  charge  this  course  to  my  scholarship.   PHONE  512.926.2511  |  FAX  512.926.2920  

SUMMER 2013

www.taao.org

TAN Magazine

22


74

th Annual TAAO & ICTA Conference

At Annual Conference

20 13

Bastrop, Texas • August 25-28

Property Tax  Math  Workshop     This  brand-­‐new  TAAO  workshop  is  designed  to  provide  participants  with  an  understanding  of  the  math   concepts  and  techniques  applied  in  appraisal  and  assessing/collecting  offices.  It  is  suitable  for  the   beginning  student,  as  well  as  those  who  wish  to  strengthen  or  refresh  their  existing  math  skills.  Topics  to   be  covered  will  include  a  review  of  basic  math  functions,  negative  numbers,  decimals,  percentages,   exponents,  roots,  algebra,  statistics  and  graphs.  Materials  will  include  an  exercise  workbook  for  follow-­‐ up  use  after  returning  to  the  office.  Approved  for  8  CEs.       Cost:     $125  TAAO  members         $225  non-­‐members       This  conference-­‐only  pricing  represents  a  $100  savings  off  the  regular  rate!    

Itinerary:

Saturday, August  24,  2013   12:45  –  5:00  PM  

Sunday, August  25,  2013   7:45  AM  –  12:00  NOON  

Location:

Hyatt Lost  Pines  Resort,  575  Hyatt  Lost  Pines  Road,  Bastrop,  Texas   Call  the  hotel  at  512-­‐308-­‐1234  and  reference  the  TAAO  rate  to  receive  the  contracted  rate   of  $159  per  night;  rate  is  exclusive  of  tax  (presently  13%)  and  a  $7.50  nightly  resort  fee.  

Capacity:  

30 students  

Registration Information    

Full Name:   __________________________________________ TDLR  #:   ________________________________     Employer:  __________________________________________ Position:   ________________________________     Address:   ____________________________________________________________________________________     Email:   _______________________________________________ Phone:   ________________________________     Total  Enclosed:  ____________       Make  checks  payable  to  TAAO.   Mail  to  TAAO,  1524  S.  I-­‐35,  #235,  Austin,  TX  78704.    

□ I  am  a  recipient  of  TAAO’s  Walter  Stoneham  Scholarship.  Please  charge  this  course  to  my  scholarship.    

1524 S. IH 35 #235, Austin, TX 78704

SUMMER 2013

Phone 512.926.2511

www.taao.org

Fax 512.926.2920

TAN Magazine

23


Trust Issues with the 83rd Legislature by R. Bruce Medley The above title is both general and specific in nature: Generally, it is hard to interpret the intent of the Legislature when the impetus or cause for legislative action is unclear (i.e. Why the Heck did that happen?) Specifically, HB2913 made a number of changes to Trust law and one specific change that could significantly expand the ability of a qualifying trust to receive a homestead exemption. The “old” definition of qualifying trust in 11.13(j)(3)(A) (valid through 9/1/13) reads as follows:

Tax Attorney Committee Chair

Bruce Medley

…(3)"Qualifying trust" means a trust: (A) in which the agreement, will, or court order creating the trust provides that the trustor of the trust or the beneficiary of the trust if created by court order has the right to use and occupy as the trustor's or beneficiary's principal residence residential property rent free and without charge except for taxes and other costs and expenses specified in the instrument or court order:… [emphasis added]. Under this language, absent a court order, any qualifying trust had to provide that the trustor or their spouse must use the property as their residence homestead. In order to examine how this would work, let’s look at the following two examples: Example 1: Bubba deeds a property to the Bubba Residential Trust, which provides that Bubba or his spouse may live on the property for the rest of their lives. Example 2: Bubba deeds a piece of property to the Bubba Momma Trust, which provides that Bubba’s mother may use the property for the rest of her life. In both examples, Bubba is the trustor. Assuming both deeds sufficiently describe the property and are recorded, only Example 1 is a “qualifying trust.” Example 2 does not meet the definition because the beneficiary of the trust (the person residing on the property) is not the trustor or the trustor’s spouse. Therefore, trusts under this “old” definition that were set up to benefit other persons than the trustor or their spouse would not qualify, unless the trust is set up by Court Order. However, by excising a key phrase that has been changed by HB2913, Tax Code 11.3(j)(3)(A) will now state: …(3) "Qualifying trust" means a trust: (A) in which the agreement, will, or court order creating the trust, an (continued on next page)

SUMMER 2013

www.taao.org

TAN Magazine

24


Trust Issues with the 83rd Legislature (continued from page 24) instrument transferring property to the trust, or any other agreement that is binding on the trustee provides that the trustor of the trust or a [the] beneficiary of the trust [if created by court order] has the right to use and occupy as the trustor's or beneficiary's principal residence residential property rent free and without charge except for taxes and other costs and expenses specified in the instrument or court order:‌ Removing the provision which would limit trusts benefitting nontrustors to those trusts created by court order allows the situation in Example 2 to also qualify for a homestead exemption (at least after September 1, 2013). Since many trusts are set up to provide for family members other than spouses, it is possible that exemption applications for trusts could increase next year. Although the statute does not address the possibility of application to prior years, under the Code Construction Act, all statutes are prospective unless specifically made retroactive. Thus, this change should only impact the 2014 and subsequent tax years. As always, please run this by your own counsel‌

Bruce Medley

SUMMER 2013

www.taao.org

TAN Magazine

25


Bastrop, Here We Come! by Elisa H. Hand, CCA, RPA, RTA, CTA, CSTA What a year 2013 has turned out to be! It has been a pleasure and honor serving as the ICTA Chair. It has been a wonderful experience to be a part of such an elite group of professionals. The ICTA Board has been working diligently along with the By-Laws Committee to bring some exciting changes to the application procedures. These new procedures will allow us to be true to our mission statement “to provide guidance, support and promote professionalism through positive mentoring relationships.” Additional information will be posted on the TAAO website before the ICTA Annual Board Meeting. Speaking of conference…the ICTA Fund Raising Committee has put together a fantastic event this year to raise money for our scholarship fund. Since the conference is being held at the Lost Pines Resort where we will pretty much be a captive audience, they thought it would be great fun to have a scavenger hunt. Awesome prizes will be awarded to the winners, so make plans to sign up and participate. Details will be at the registration desk.

ICTA Chair

ELISA H. HAND

A few items to consider this summer…

If you are a CTA, consider becoming a mentor to those who are new to the industry or would like to learn more about the ICTA. If you are not a member of ICTA, please consider the value of education and the benefit of learning from our industry’s most knowledgeable professionals. If you would like more information or need assistance in anyway, please feel free to contact me or a member of the ICTA Board. Thank you for the privilege of serving as the ICTA Chair for 2012-13. I want to thank all of the ICTA Committee chairs and members for their hard work and dedication. I want to especially thank Incoming Chair Robert Evans as he has served double duty this year. I hope to see you in Bastrop!

Elisa

SUMMER 2013

“A mentor is someone who allows you to see the hope inside yourself.” — Oprah Winfrey

www.taao.org

TAN Magazine

26


New Legislative Changes to Property Tax Education By Tracey L. Foster, JD, RPA, RTA, CTA One of the biggest educational changes to come out of this last legislative session involves County Tax Assessor-Collectors. Effective June 14, 2013, County Tax Assessor-Collectors and their employees are no longer under TDLR jurisdiction. No longer are they required to register with the TDLR, carry the TDLR card on their person or keep their Continuing Education certificates. In fact, under Senate Bill 546, any pending TDLR complaints against them are dropped. But County TAC and their employees do have a new set of educational rules to follow.

Education Committee Chair

TRACEY L. FOSTER

First, starting in 2014, they must have 20 hours of continuing education each year, reported annually to the County Commissioner’s Court. Ten of the twenty hours must cover the laws related to tax assessment and collection, if the TAC collects taxes. There is no ethical requirement for those County TACs already in office, but for those coming into office after 1-1-2014, they will have 90 days to complete ethics training and training on the constitutional and statutory duties of their office.

All courses must be approved by either a State Agency like the Comptroller or an institution of higher learning that is associated with a state agency like the V.G. Young Institute of County Government. This means that courses approved by the Comptroller for TAAO and TAAD will also satisfy the new requirements, but there may be courses approved for County TAC education that are NOT recognized by the TDLR and will not provide TDLR credit. The elimination of TDLR governance over County TAC and their employees took effect in June, but the new education requirements won’t start until January 1, 2014. Should a County TAC or one of their employees fail to satisfy the requirements of the bill, they can be removed from office, even an elected position. Another bill of significance with regard to property tax education is House Bill 585. Effective January 1, 2014, Chief Appraisers have a new set of educational requirements. Unlike the County TAC, however, these requirements apply only to the Chief Appraiser and not their employees. The change for Chief Appraisers is not to the number of hours, it’s still 30 hours every 2 years including ethics, USPAP and Laws & Rules Update, but the types of topics covered. One-half of the Chief Appraiser’s required hours must be spent covering the understanding of the TDLR, the duties of the CAD, the financing of the CAD, courtesy to the public, and Open Meetings and Open Records laws and requirements. It must also include two hours in ethics, but not just any two hours of ethics. Those two hours must cover the ethical issues confronting a Chief Appraiser including independence from political pressure. Hopefully, conference administrators and seminar sponsors will identify and highlight courses specifically intended and approved to satisfy these requirements for Chief Appraisers. Finally, there was a bill enacted that took effect on June 14, 2013, that instructs the TDLR to give credit for military service, training and education towards licensing requirements. Certain military service and education will now be applied toward reducing the five year waiting period or in some other fashion by the TDLR for registrants who qualify. The bill does specify, however that no credit will be given for exams. Registrants must still take all required exams regardless of military history.

Tracey

SUMMER 2013

TAAO

Continuing Education Opportunities

www.taao.org

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1524 S. IH 35 #235 Austin, TX 78704 512.926.2511

TAAO 2013  Education  Schedule     Date       Aug.24     Aug.24     Aug.24-­‐25  

Course             Instructor  Cont.  Education  Workshop  (AM)   Instructor  Cont.  Education  Workshop  (PM)   Property  Tax  Math  Workshop      

Site   Hyatt     Hyatt     Hyatt    

101 -­‐  Intro  to  the  TPTS:  Prop  Tax  Admin     102  -­‐  Intro  to  the  TPTS:  Prop  Tax  Appraisal   9  -­‐  Advanced  Assessment  &  Collections       5  -­‐  Mass  Appraisal  Concepts       31  -­‐  USPAP  Refresher         State  Laws  &  Rules  Update  (PM)     30  -­‐  Ethics               3  -­‐  Income  Approach  to  Value         2  -­‐  Appraisal  of  Real  Property       10  -­‐  Appraisal  Analysis         101  -­‐  Intro  to  the  TPTS:  Prop  Tax  Admin    

     

City     Bastrop     Bastrop     Bastrop    

Instructor Elisa  Hand     Tracey  Foster   Diane  Malone  

Denton CAD   Denton  CAD       Dallas  CAD   Dallas  CAD               Dallas  CAD          

Denton   Denton     Austin       Dallas     Dallas       Austin     Austin       Austin       Dallas     Austin     Austin      

Larry Krumnow   Larry  Krumnow   Lee  Gordon   Jeff  Craig   Jeff  Law   Windy  Nash   Tracey  Foster     Jeff  Law   Mickey  Hand   Michelle  Cardenas   Larry  Krumnow  

102 -­‐  Intro  to  the  TPTS:  Prop  Tax  Appraisal     Customer  Service  Workshop       RPA  Review           32-­‐USPAP           30-­‐Ethics           31-­‐USPAP  Refresher         9  -­‐  Advanced  Assessment  and  Collections   7  -­‐  Property  Tax  Law           3  -­‐  Income  Approach  to  Value       4  -­‐  Business  Personal  Prop  Appraisal       Property  Tax  Math  Workshop      

          Denton  CAD   Denton  CAD   Denton  CAD   Dallas  CAD         Dallas  CAD          

Austin     Austin       Austin       Denton     Denton     Denton     Dallas     Austin       Dallas     Austin       Austin    

Larry Krumnow     Jeff  Law   Tracey  Foster   Mickey  Hand   Roy  Hale   Jeff  Craig   Lee  Gordon   Tracey  Foster   Dawn  May   Diane  Malone   Jeff  Craig  

5 -­‐  Mass  Appraisal  Concepts       State  Laws  &  Rules  Update  (PM)   32  -­‐  USPAP           31  -­‐  USPAP  Refresher         10-­‐Appraisal  Analysis        

       

              Denton  CAD  

Austin     Austin     Austin       Austin       Denton    

Jeff Craig   Windy  Nash   Bill  Fulgham   Bill  Fulgham   Jeff  Craig  

Property Tax  Math  Workshop    

Austin    

Jeff Craig  

Sep. 9-­‐11   Sep.  11-­‐13   Sep.  16-­‐18     Sep.  16-­‐19   Sep.  17     Sep.  18     Sep.  19-­‐20   Sep.  23-­‐26     Sep.  23-­‐26   Sep.  30-­‐Oct.  3   Sep.  30-­‐Oct.  2  

Oct. 2-­‐4     Oct.  7-­‐8     Oct.  7-­‐10     Oct.  7-­‐9     Oct.  9-­‐10   Oct.  11     Oct.  14-­‐16   Oct.  21-­‐24     Oct.  21-­‐24   Oct.  21-­‐24     Oct.  28      

Nov. 4-­‐7     Nov.  7     Nov.  11-­‐13     Nov.  14     Nov.  19-­‐22    

Dec. 9      

Instructors subject  to  change  without  notice.  All  state  certification  and  recertification  information  is  available  on  TDLR’s  Property  Tax   Professionals  website;  current  CE  values  for  each  course  can  be  found  on  PTAD’s  website.     USPAP  Courses  (31  &  32)  –  Registrant  is  required  to  bring  to  class  the  most  current  USPAP  Standards  Manual  to  all  USPAP  courses.  It   can  be  ordered  as  a  bound  manual  or  PDF  from  the  Appraisal  Foundation.     Appraisal  of  Real  Property  (2),  Income  Approach  to  Value  (3)  &  Business  Personal  Property  Appraisal  (4)  Courses  –  Registrant  is   required  to  bring  to  class  Property  Assessment  Valuation,  3rd  Edition;  it  can  be  ordered  from  IAAO’s  website.     Austin  Course  Location:   Marriott  Austin  South,  4415  S  IH-­‐35,  Austin,  TX  78744     512-­‐441-­‐7900  

SUMMER 2013

www.taao.org

TAN Magazine

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2013 State Certification Course Registration • • •

• •

Fill out  this  form  completely  to  ensure  accurate  processing.  An  email  confirmation  will  be  sent  to  the   address  you  list  below.   Register  at  least  three  weeks  before  start  of  the  course.  If  registering  within  two  weeks  of  course,  call  the   TAAO  office  to  inquire  of  availability.  Regional  courses  can  reach  capacity  very  quickly,  so  register  early.   TAAO  group  rates  at  the  Marriott  Austin  South  are  $109  per  night.  Call  512-­‐441-­‐7900  for  reservations  and   you  must  ask  for  the  TAAO  group  rate  with  the  name  of  the  course.  Reservations  need  to  be  made  at   least  two  weeks  before  the  first  day  of  class.  Space  is  limited.   Student  manuals  are  distributed  at  8:00  AM  at  the  registration  sign-­‐in  table  on  the  first  day  of  class.   Courses  begin  promptly  at  8:30  AM  each  day.   All  course  cancellations  incur  a  $75  cancellation  fee.  Written  notice  of  cancellation  must  be  received  one   week  before  the  first  day  of  the  course  in  order  to  receive  a  refund  (less  the  $75  cancellation  fee.)    

Please fill  out  a  separate  form  for  each  course  you  wish  to  take.      

$165 Mem  |  $265  NonMem   $205  Mem  |  $305  NonMem   $220  Mem  |  $320  NonMem   $255  Mem  |  $355  NonMem  

$280 Mem  |  $380  NonMem  

USPAP (Refresher)  ‡     Ethics,  Truth-­‐in-­‐Taxation   USPAP  ‡     Income  Approach  to  Value*,  Business  Personal  Property  Appraisal*,     Mass  Appraisal,  Property  Tax  Law,  Assessment  &  Collections,   Advanced  Assessment  &  Collections,  Appraisal  Analysis,   Intro  to  the  Texas  Property  Tax  System:  Prop  Tax  Admin†,   Intro  to  the  Texas  Property  Tax  System:  Tax  Appraisal†   Appraisal  of  Real  Property*  

† Introduction  to  the  Texas  Property  Tax  System:  Property  Tax  Administration  and  Introduction  to  the  Texas   Property  Tax  System:  Property  Tax  Appraisal  are  $255  each  if  taken  separately  and  $150  each  if  taken  the  same   week;  you  must  enroll  in  both  to  receive  the  discount.    

‡ Registrant  is  required  to  bring  to  class  the  most  current  USPAP  Standards  Manual  to  all  USPAP  courses.  It  can  be   ordered  as  a  bound  manual  or  PDF  from  the  Appraisal  Foundation.    

rd

* Registrant  is  required  to  bring  to  class  Property  Assessment  Valuation,  3  Edition  for  courses.  It  can  be  ordered   from  IAAO’s  website.    

All state  certification  and  recertification  information  is  available  on  TDLR’s  Property  Tax  Professionals  website.  All   current  Continuing  Education  values  for  each  course  can  be  found  on  PTAD’s  website.    

Full Name:  ________________________________________________   TDLR  #:  ___________________   Email:  ____________________________________________________   Phone:  ___________________   Employer:  ____________________________________________________________________________   Address:  _____________________________________________________________________________   Course  Name:  _________________________________________________________________________   Course  Date:  _____________________________  

Course Location:  _________________________  

Course is  being  taken  for:  

  Continuing  Education  

  Certification    

Total Enclosed:  ____________  

  Other  

Make checks  payable  to  TAAO,  and  mail  to:   TAAO,  1524  S.  IH-­‐35,  #  235,  Austin,  TX  78704  

  I  am  a  recipient  of  TAAO’s  Walter  Stoneham  Scholarship.  Please  charge  this  course  to  my  scholarship.   PHONE  512.926.2511        |          FAX  512.926.2920  

SUMMER 2013

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2013 State Review Course Registration • • •

• •

Fill out  this  form  completely  to  ensure  accurate  processing.  An  email  confirmation  will  be  sent  to  the   address  you  list  below.   Register  at  least  three  weeks  before  start  of  the  course.  If  registering  within  two  weeks  of  course,  call  the   TAAO  office  to  inquire  of  availability.  Regional  courses  can  reach  capacity  very  quickly,  so  register  early.   TAAO  group  rates  at  the  Marriott  Austin  South  are  $109  per  night.  Call  512-­‐441-­‐7900  for  reservations  and   you  must  ask  for  the  TAAO  group  rate  with  the  name  of  the  course.  Reservations  need  to  be  made  at   least  two  weeks  before  the  first  day  of  class.  Space  is  limited.   Student  manuals  are  distributed  at  8:00  AM  at  the  registration  sign-­‐in  table  on  the  first  day  of  class.   Courses  begin  promptly  at  8:30  AM  each  day.   All  course  cancellations  incur  a  $75  cancellation  fee.    Written  notice  of  cancellation  must  be  received  one   week  before  the  first  day  of  the  course  in  order  to  receive  a  refund  (less  the  $75  cancellation  fee.)    State   Laws  and  Rules  Update  course  cannot  be  refunded.      

Review courses  do  not  qualify  for  continuing  education  credits.  They  are  designed  to  assist  those   seeking  certification  in  preparing  for  their  state  exam.       Actual  classroom  hours  are  at  the  discretion  of  the  instructor  and  are  subject  to  change  based  on  need.       Prior  to  registering  for  the  review  course,  you  should  confirm  your  eligibility  to  take  the  examination  by   going  to  TDLR’s  Property  Tax  Professionals  Examination  Page  and  scheduling  your  examination.     Questions  regarding  examinations  should  be  directed  to  TDLR  at:  cs.tax.professionals@license.state.tx.us.       Review  Rates:  TAAO  Member  $305  |  Non-­‐Member  $405    

  RPA  Review  Level  III  

  RTC  Review  

  RPA  Review  Level  IV  

  RTA  Review  

Full  Name:  ________________________________________________   TDLR  #:  ___________________   Email:  ____________________________________________________   Phone:  ___________________   Employer:  ____________________________________________________________________________   Address:  _____________________________________________________________________________   Course  Name:  _________________________________________________________________________   Course  Date:  _____________________________  

Course Location:  _________________________  

Total Enclosed:  ____________  

Make checks  payable  to  TAAO,  and  mail  to:   TAAO,  1524  S.  IH-­‐35,  #  235,  Austin,  TX  78704  

  I  am  a  recipient  of  TAAO’s  Walter  Stoneham  Scholarship.  Please  charge  this  course  to  my  scholarship.  

PHONE 512.926.2511        |          FAX  512.926.2920  

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Property Tax  Math  Workshop     This  brand-­‐new  TAAO  workshop  is  designed  to  provide  participants  with  an  understanding  of  the  math   concepts  and  techniques  applied  in  appraisal  and  assessing/collecting  offices.  It  is  suitable  for  the   beginning  student,  as  well  as  those  who  wish  to  strengthen  or  refresh  their  existing  math  skills.  Topics  to   be  covered  will  include  a  review  of  basic  math  functions,  negative  numbers,  decimals,  percentages,   exponents,  roots,  algebra,  statistics  and  graphs.  Materials  will  include  an  exercise  workbook  for  follow-­‐ up  use  after  returning  to  the  office.  The  program  is  worth  8  Continuing  Education  (CE)  units.     Cost:    

$225 TAAO  members        

$325 non-­‐members  

Dates:  

(circle one)  

October  28,  2013  

or        December  9,  2013  

Itinerary:

Monday 7:30  AM  –  8:00  AM  Check-­‐in/Registration   8:00  AM  –  5:00  PM  Class  Instruction    

Location:

Marriott Austin  South,  4415  S.  I-­‐35,  Austin,  TX  78744   Call  the  hotel  at  512-­‐441-­‐7900  and  reference  the  TAAO  Property  Tax  Math     Workshop  to  receive  the  contracted  rate  of  $109  per  night  plus  tax.  

Capacity:  

30 students  

Registration Information    

Full Name:   __________________________________________ TDLR  #:   ________________________________     Employer:  __________________________________________ Position:   ________________________________     Address:   ____________________________________________________________________________________     Email:   _______________________________________________ Phone:   ________________________________    

Total Enclosed:  ____________     Make  checks  payable  to  TAAO;  mail  to  TAAO,  1524  S.  I-­‐35,  #235,  Austin,  TX  78704.           I  am  a  recipient  of  TAAO’s  Walter  Stoneham  Scholarship.  Please  charge  this  course  to  my  scholarship.     Cancellation  Policy:  Course  cancellations  incur  a  $75  processing  fee.  To  be  eligible  for  a  refund,  notice  of  cancellation  must   be  received  in  writing  at  least  seven  days  before  class  begins.  

1524 S. IH 35 #235, Austin, TX 78704

SUMMER 2013

Phone 512.926.2511

www.taao.org

Fax 512.926.2920

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TAAO 2013 Customer Service Workshop

This continuing  education  program  is  designed  as  a  two  day  interactive  workshop  covering  a  broad  spectrum  of  customer   service  concepts  and  practices.  The  program  is  worth  10  Continuing  Education  (CE)  Units.    

Cost:     Dates:       Itinerary:  

$225 TAAO  members      

$325 non-­‐members  

October 7-­‐8,  2013   Monday   8:00  AM  –  8:30  AM  Check-­‐in/Registration   8:30  AM  –  4:30  PM  Instruction  (two  15-­‐minute  breaks,  1  hour  lunch)  

Tuesday   8:30  AM  –  1:00  PM  (two  15-­‐minute  breaks)     Location:  

Capacity:    

Marriott Austin  South,  4415  S.  I-­‐35,  Austin,  TX  78744   Call  the  hotel  at  512-­‐441-­‐7900  and  reference  the  TAAO  Customer  Service  Workshop  to  receive   the  contracted  rate  of  $109  per  night  plus  tax.   30  students  

Registration Information    

Full Name:   __________________________________________ TDLR  #:   ______________________________     Employer:   __________________________________________ Position:   ______________________________     Address:   __________________________________________________________________________________     Email:   ______________________________________________ Phone:   ______________________________     Total  Enclosed:  ____________     Make  checks  payable  to  TAAO  and  mail  to:   TAAO,  1524  S.  I-­‐35,  #235,  Austin,  TX  78704    

  I  am  a  recipient  of  TAAO’s  Walter  Stoneham  Scholarship.  Please  charge  this  course  to  my  scholarship.    

Cancellation Policy:  Registration  fee  is  non-­‐refundable;  however,  if  you  provide  written  notice  to  TAAO  of  your   cancellation  at  least  seven  days  prior  to  the  class,  you  will  receive  a  credit  for  a  future  session  of  the  class.   1524 S. IH 35 #235, Austin, TX 78704

SUMMER 2013

Phone 512.926.2511

www.taao.org

Fax 512.926.2920

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2013 State  Laws  &  Rules  Update   83rd  Texas  Legislature     This  State  Laws  and  Rules  Update  reviews  bills  passed  in  the  2013  83rd  Legislative  Session  that  affect  the   property  tax  profession.  This  workshop  has  been  approved  by  PTAD  and  meets  the  requirement  for  2   CEs  of  state  laws  and  rules  update.    

Cost:       Dates:       Time:       Location:     Instructor:     Capacity:    

$50 TAAO  members     (circle  one)  

$75 non-­‐members  

September 18,  2013    

or

November 7,  2013  

2:00 PM  –  4:00  PM     Marriott  Austin  South,  4415  S.  I-­‐35,  Austin,  TX  78744   Windy  Nash,  Dallas  CAD,  TAAO  Government  Relations  Committee  Chair   50  students  

 

Registration Information     Full  Name:   __________________________________________ TDLR  #:   ________________________________     Employer:  __________________________________________ Position:   ________________________________     Address:   ____________________________________________________________________________________     Email:   _______________________________________________ Phone:   ________________________________      

Total Enclosed:  ____________   FAX  registration  forms  to  512-­‐926-­‐2920.  Make  checks  payable  to  TAAO  and  mail  to  TAAO,  1524  S.  I-­‐35,  #235,   Austin,  TX  78704.     Cancellation  Policy:  Registration  fee  is  non-­‐refundable.    

1524 S. IH 35 #235, Austin, TX 78704

SUMMER 2013

Phone 512.926.2511

www.taao.org

Fax 512.926.2920

TAN Magazine

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SUMMER 2013

www.taao.org

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REUTERS/CLARO CORTES

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SUMMER 2013 Š 2013 Thomson Reuters

www.taao.org

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Handling Ethical Issues Before they Ruin Your Work Place by Tracey L. Foster, JD, RPA, RTA, CTA

Ethics Committee Chair

Tracey L. Foster

Ask almost anyone what they want from their work place and they will tell you that they want an environment where they can do their job to the best of their ability with people around them to help and support them in their work. Asked what employees don’t want and the answer is almost always the same -stress. Ethical dilemmas in the work place cause stress. They suck the life right out of the work place and create an environment filled with drama and uncertainty. In her article “How to Create a Workplace Community”, Mika Lo of Demand Media concludes that, “Cohesive workplaces are more productive than their dysfunctional counterparts. Increased workplace morale makes employees more willing to give extra effort during normal operations.” As Property Tax Professionals, we are required to go through regular training on Ethics and ethical issues that may arise in our work places. We realize that ethical questions are an expected part of the job and accept that dealing with them requires us to train ourselves to not only recognize them, but also in how to manage a swift and satisfactory resolution. Only in this way will we eliminate the negative effects and stress that ethical dilemmas can cause. According to Mary Gentile, writer for the Harvard Business Review, “accepting ethical dilemmas as normal business issues helps you to deal with the stress-fueling uncertainty that they bring.” But, for some that realization is slow in coming. The acceptance that ethical behavior starts at the top and is expected of everyone in the profession is not easy for some to adopt. But a failure to do so, an unwillingness to allow ethical behavior to take the lead in decision making, can ruin your office. First, when managers or co-workers make ethically questionable decisions, they are killing trust in their office. When a manager goes to an Ethics class and then returns to work and makes unethical decisions, it causes his or her employees to question their trust of that person. Are they ignorant of the rules, even after taking a class? Or are they blatantly disregarding the rules? Or do they simply believe that the rules don’t apply to them? Either way, the employees are left with a distrust of that leader. That distrust can lead to stress in the work place. Lack of trust causes workers to become suspicious of their leaders and even of each other. It discourages teamwork and increases stress among employees. Instead of an environment where co-workers help and support each other, you now have an office where everyone looks out for themselves or groups or cliques may form as a way of protection. Without a basic level of trust, stress between co-workers becomes prevalent and takes the place of productivity. Next, ethical dilemmas in the work place can make people feel alone and isolated especially in an environment where unethical behavior is accepted or tolerated by

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Handling Ethical Issies... (continued from page 36) others in the office. Sometimes people feel like they have to go along, and if they don’t they will be reprimanded or treated like an outsider. In a work place where unethical behavior is ignored or accepted, it can be very stressful for one employee to stand up for what is right. Often times the group mentality drives the decision to “go along and get along� and the employee trying to do the right thing suffers in silence rather than being isolated or even removed for their beliefs. Finally, unethical behavior causes doubts about responsibility and makes loyalty difficult. Working for an unethical manager or boss, can be extremely stressful, especially for someone who feels powerless to correct the situation. Rationalizing that an unethical decision is that of a boss or manager can leave an employee feeling helpless and powerless; like they have no choice but to go long. This type of stress can make being loyal to your office, your boss or your team very hard and can ultimately ruin your work place. Accepting that ethical dilemmas are part of the daily job that we all face allows us to recognize and prepare for them. But only by handling those challenges in a prompt, effective and ethically appropriate way can we provide the type of trusting, productive and supportive work place in which we would all love to work.

Tracey

SUMMER 2013

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Another Session Over...Sort of by Windy Nash, RPA, CTA

The 83rd Legislative Session technically ended May 27, 2013 but, as everyone knows by now, we are currently in our second called special session. While the topics to be covered under both special sessions include controversial and news worthy subjects, the silver lining is that property taxes are not one of the topics. This means that the changes, good or bad, done to our current property tax system are finalized and complete leaving us to wait until the 84th Legislative Session to determine if we have escaped real damage.

Windy Nash

2013 Government Relations Chair

Approximately 65 bills related to property taxes were sent to the Governor for signature and two were vetoed. So what changes can we look forward to utilizing? No one area was exempt from the legislative pen as the bills covered all topics: Exemptions, ARB Reform, CAD procedures, Collection Procedures, and Tax Liens and Seizures. The largest bill to pass, that covers the most information, has to be HB 585. This omnibus bill made changes that impacted business from the day it passed. For example, as of the date the bill became law, the $250 expedited arbitration was no longer available as an option for taxpayers. This meant, because the law went into effect during our current ARB session, that certain taxpayers would have the option and some would not. The bill also changed education requirements for chief appraisers making chief appraisers in counties with a population of less than 100,000 ineligible for the position they currently held if they weren’t already at least a level three appraiser. There are so many changes in HB 585 that I would need an entire article devoted to it to cover them all, so I encourage everyone to read it with a fine-tooth comb and be prepared to discuss it with your legal counsel. Exemption bills were filed regarding disabled veterans, surviving spouses, and Freeport. Many of them provided for extensive changes in payment procedures to tax offices which will require some programming changes to tax office software. And as long as we are talking about tax offices‌..elected county tax assessor/ collectors and their employees are no longer required to be registered with TDLR and hold a designation according to HB 546. Appraisal offices need to be aware of several confidentiality bills that passed requiring CADs to remove information from the appraisal records if requested by certain qualified taxpayers. ARB members will now be chosen by the Administrative District Judge, instead of the CAD Board of Directors, in counties with a population greater than 120,000, and taxpayer liaison duties have changed. Changes have been made to declaration procedures and rendition requirements for automobile dealers and there are new allocation application guidelines for anyone requesting any type of allocation. If you were hoping to receive a resolution to the issue of whether or not compressor equipment from oil companies can be considered as heavy equipment, nothing was passed that will help with a solution. I would also like to point out all of the work that the Property Tax Assistance Division is doing to keep up with new requirements. Currently, they are creating new forms, surveys, and rules and guidelines to keep up with legislation that

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Another Session Over... Sort of (continued from page 38) affected their duties and communication within the industry. I am amazed at how quickly they are getting information and forms out for the public and for CADs and tax offices. Kudos to Deborah Cartwright and her staff at PTAD! So, in short, there really is no “short” way to cover everything that happened this session. Therefore, TAAO is offering the State Laws and Rules Update in Austin on various dates so everyone can receive the necessary CE credit and learn about everything that passed. The Property Tax Assistance Division of the Comptroller’s Office is not offering the online webinar this session, so you will need to attend an actual course. If you would like to have the course presented at your office, please contact the TAAO state office and they can give you instructions and information on how this could be accomplished. In the interim, you can visit the TAAO website at www.taao.org to view a list of each bill that passed along with an explanation of the changes the bill made. Hopefully, by the time this article makes it to print, the second special session will be over and we can officially put the 83rd session to rest. It has definitely been an interesting session that I’m sure will only be surpassed by the 84th legislative session. As the next session won’t begin until January 13, 2015, I’m going to enjoy the fact that our legislature only meets every two years and declare the 83rd session “CLOSED”.

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2013 2013 www.taao.org TAN Magazine 39 SUMMER SUMMER www.taao.org

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State's Innovative Energy, Water Conservation Program Involves Local Tax Professionals by Stephen M. Block, Thompson & Knight LLP

Thompson & Knight LLP

Stephen M. Block

Texas property tax professionals are about to become an indispensable part of the effort to reduce energy consumption and conserve precious water resources across the state. Under the Property Assessed Clean Energy (PACE) Act, passed during the 2013 legislative session, local governments are now authorized to establish an innovative financing program that enables owners of commercial and industrial properties to obtain low-cost, long-term loans to pay for water conservation and energy-efficiency upgrades. The law allows these loans to be created through contractual assessments on the property and that will be paid along with other assessments on the property. Similar PACE financing laws have been adopted in almost 30 other states, and have resulted in increased property values and much–needed jobs in local communities. In Texas, loans made under a PACE financing program may be used to pay all costs relating to the installation or modification of a permanent improvement to real property that is intended to decrease water or energy consumption or demand. Funding for PACE loans may be provided by private sector lenders or through bonds issued by the local government. A contractual assessment under a PACE program will be a first and prior lien against the property until it has been fully paid. The lien will have the same priority, and may be enforced in the same manner, as a lien for any other ad valorem tax. PACE assessment liens will run with the land and will not be affected by the foreclosure of a property tax lien. It is important to note that the Act requires consent from the holder of any mortgage lien on the property before a local government may enter into a contract with the owner to impose a PACE assessment. The Act sets forth various requirements for establishing local PACE programs. Among other things, a county or municipality will be required to adopt resolutions stating that the financing of qualified projects through contractual assessments is a valid public purpose and that the local government intends to make contractual assessments for PACE financing available to owners of qualified projects. The resolutions must also establish the boundaries of the region in which PACE loans can be made and describe the types of projects that may be subjected to contractual assessments in that region. In addition, the local government must consult with the appropriate assessor-collector to incorporate PACE assessments into the assessments of property taxes. A local government may hire a third-party to administer its PACE program and impose fees to offset the costs of administration. The local government may also contract with other taxing units or other entities, including a county assessor-

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State's Innovative Energy... (continued from page 40) collector, to perform the duties of the local government relating to the collection of assessments. Any combination of local governments may agree to jointly implement or administer a PACE program. Keeping PACE in Texas, a non-profit association that led the effort to enact the new law, is working with a number of supportive cities, counties, associations and companies to design and distribute “Tool Kits� to help local officials and property owners develop uniform standards for PACE programs, enabling Texas to become the national leader in water and energy conservation financing. With the help of Texas property tax professionals, PACE can break the logjam in financing energy-efficiency and water conservation retrofits to existing properties. For more information on the steps underway to implement PACE in Texas, visit www.keepingpaceintexas.org. Stephen M. Block is a Partner in the Houston office of Thompson & Knight LLP, representing clients in a broad range of real estate and related transactions. He can be contacted at 713.951.5810 or stephen.block@tklaw.com.

SUMMER 2013

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Property Tax Professional Seminars & Conferences Upcoming Date

Seminar/Conference

City

Aug. 25-28

TAAO & ICTA Annual Conference

Bastrop

Nov. 10-12

Texas Rural Chief Appraisers Annual Conference

Austin

Nov. 8-9

TAAO Fall Leadership

Austin

Nov. 18-20

V. G. Young School for County Tax Assessor-Collectors

College Station

Dec. 5-6

IAAO Legal Seminar

Fort Worth

Future TAAO Annual Conferences

Aug. 24-27, 2014

75th Annual Conference

San Antonio

Aug. 30 – Sept. 2, 2015

76th Annual Conference

Irving

Aug. 28-31, 2016

77th Annual Conference

Galveston

SUMMER 2013

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Summer 2013 TAN Magazine

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