REAL PROPERTY STANDARD OPERATING PROCEDURES

I. Objectives

A. Purpose: To establish a set of procedures whereby the appraisal department may

effectively accomplish the objectives as set forth below.

B. Primary Goal: To meet the requirements of the Property Tax Code, Section 23.01, which

states that:

Except as otherwise provided by this Chapter, all taxable property is appraised at its

market value as of January 1.

The market value of the property shall be determined by the application of generally

accepted appraisal techniques, and the same or similar appraisal techniques shall be used

in appraising the same or similar kinds of property. However, each property shall be

appraised based on the individual characteristics that affect the property’s market value.

C. Standards:

1. Market value as defined in Section 1.04 (7) of the Property Tax Code “means the

price at which a property would transfer for cash or its equivalent under

prevailing market conditions if:

a. The property is exposed for sale in the open market with a reasonable time for

the seller to find a purchaser.

b. Both the seller and the buyer know all the uses and purposes to which the

property is adapted and for which it is capable of being used and of the

enforceable restriction on its use.

c. Both the seller and buyer seek to maximize their gains and neither is in a position

to take unfair advantage of the other.”

Mass appraisal is the accepted appraisal technique employed by the Appraisal District

because of the necessity to value a large number of properties in a politically

defined area such as a county or school district. Mass appraisal as defined by the

International Association of Assessing Officers is “a standardized procedure for

valuing a universe of properties, as of a given date, in a manner that allows for

statistical testing.”

II. References: The procedures established by the Trinity County Appraisal District are based upon

requirements set forth by the Texas Constitution the Property Tax Code and property tax law.

Other procedures, however, have been developed from other sources such as guidelines

established by the Property Tax Assistance Division of the Comptroller of Public Accounts, the

Trinity County Appraisal District, professional associations, and publications from professional

organizations in the private sector. Listed below are some of the primary sources from which

procedure is established:

A. Texas Constitution and property Tax law

B. State Property Tax Code

C. State Property Tax Appraisal Manual

D. State Property Tax Appraisal Guide

E. I.A.A.O. Manual

F. Trinity County Appraisal District manual

G. Trinity County Appraisal District memorandums for record

H. Marshall & Swift Cost Service

I. Texas Department of Licensing and Regulation Course Text

III. Educational Requirements

A. All appraisers must be registered with the Texas Department of Licensing and Regulation

and are required to pass two courses, 100 and 120, in one year to advance from Class I to

Class II. Four courses; 210, 220, 230, and 250: and the four-hour level III appraisal

examination in two years from the Class II date to advance to Class III. Two courses;

325 and 360; a demonstration appraisal and the eight hour level IV appraisal examination

in two years from the Class III date to advance to Class IV and be certified as a

Registered Professional Appraiser, (R.P.A.).

B. Recertification: After January 1, 1991, certified registrants must be awarded at least 60

continuing education units to be recertified on a date five years from the first certification

or last recertification.

IV. Planning and the Tax Calendar

A. It is essential to the operations of the appraisal department to properly plan and project

tasks that must be accomplished within time frames that are consistent with deadlines

mandated from a variety of sources. The appraisal department’s planning calendar is a

reflection of the overall goals of the District and should be consistent with other

departments. Likewise, appraisers are required to plan their tax calendar keeping the

department’s objective in mind. Generally, advance planning on an annual basis is

sufficient.

B. The Appraisal Cycle: Because certain functions of the Department reoccur annually, an

understanding of the appraisal cycle is necessary.

1. The Appraisal Phase – (Sept – April 15) In order to meet the requirement that

property be appraised as of January 1, it is necessary to begin a reappraisal no later

than September 1. By direction of the Trinity County Appraisal District Board of

Directors, the District reappraises all taxable property every year. Section 25.19 of

the Tax Code sets May 15 as the deadline to mail notices of the appraised value. As

a result, the reappraisal should conclude no later than February 1 in order to insure

sufficient time to review, correct errors, and allow time for data entry.

2. The Equalization/Review phase – (May 1 – July 25) Once notices have been mailed,

the primary focus of the department is directed at resolving taxpayer inquiries.

Section 41.44 of the Tax Code states that taxpayers must file a protest prior to June 1

or thirty days after the notice of appraised values have been mailed whichever is the

later. The Code further sets July 25 as the date that the appraisal roll must be

certified, (Section 26.01). As a result, this time period is generally a time of

involvement with taxpayers, taxpayer representatives and Appraisal Review Board

hearings.

3. The Assessment Phase – (Aug 1 – Oct 1) Although this is generally a function of the

tax assessors, it is important to the appraisal department to understand that budget

deliberations and the setting of tax rates are highly dependent on the certification of

the appraisal roll in a timely manner.

4. The Collection Phase – (Oct 1 – throughout the year) The appraisal department

generally experiences an increase in inquiries on tax statements that have been

mailed. It is important for the appraisal staff to be well informed on changes allowed

by law to the certified value in order to recommend whether or not the taxpayer is

entitled to a hearing before the ARB. These changes are addressed in Section 25.25

of the tax code.

V. Mass Appraisal Procedures

Property Classification System: Mass appraisal requires the development of a property

classification system as a basis for the development of value schedules which accurately

reflects the market. The real property categories used by the Appraisal District

correspond to those in the Comptroller’s 2013 Property Classification Guide.. These are:

Category A – Real Property – Single Family Residential

Category B – Real Property – Multi Family Residential

Category C – Real Property – Vacant Lots and Tracts

Category D1 – Real Property – Open-Space Land

Category D2 – Real Property – Improvements on Open-Space Land

Category E – Real Property – Non Open-Space Land and Improvements

Category F1 – Real Property – Commercial

Category F2 – Real Property – Industrial

The District has developed, within each category, improvement classification based on

type and quality of construction. Appraisers should refer to the Trinity County Appraisal

District appraisal manual to assist them in the proper classification of improvements.

Appraisers should be aware that many of the commercial/industrial classifications might

not take into account specific features unique to that particular property. It may become

necessary, in that instance, to appraise the property using the Marshall and Swift cost

calculator method and apply local modifiers to this value.

Value Schedules: Market Based Value Schedules For Improvements. Mass appraisal attempts to

find the value of a typical property of a given type (classification) and use that typical

property to estimate the value of specific properties. These typical properties are referred

to as “Benchmarks” and are representative of a larger class. The first step in building a

value schedule has already been addressed and the following steps are the procedures that

should be followed in building a market based value schedule for improvements:

1. Collect sales information

2. Post sales to the appropriate category

3. Calculate appropriate time adjustments and apply to sales

4. Adjust the sales price of individual properties in order to eliminate any features

which are not typical of their category

5. Select the value from each category that best represents the typical value per unit of

measure

6. Calculate adjustments with which to tailor values to specific properties

The District has developed value schedules for each improvement classification, which

can be found in the Trinity County Appraisal District appraisal manual along with the

appropriate tables for adjusting specific features.

Cost Based Value Schedules For Improvements

At its inception, the value schedules for improvements used by the District were

primarily cost based and have been periodically adjusted and refined to the market.

The procedures for developing a value schedule for cost are the same as those for

developing one based on market data. The values in a cost schedule reflect typical

building cost while the values in a market schedule reflect typical sales prices. Thus in

reality, the District’s value schedules are a combination of both.

Market Based Value Schedules for Land

A value schedule for land can be built in the same way as one for improvements.

However, a more efficient method is to post land sales to a county map. The map will

show divisions of land by topography, location, size and shape; the posted values will

show the impact of these features on value. The procedure for building value schedules

for land is:

1. Collect sales and post to map

2. Categorize land by location and size

3. Develop typical land values within these categories from the pattern that develops

4. Adjust for specific features not typical such as flood plain, severe topography,

easements, etc.

5. Reduce values to prices per square foot, front foot, lot or acre.

C. Ratio Studies

Definition: A ratio study is a comparison of appraised values to actual sales prices in

order to determine the accuracy of a mass appraisal schedule. Dividing the appraised

value by the sales price yields a ratio. A ratio of one (1.00) would indicate a perfect

match between the appraisal and sale. In order to meet the criteria that a mass appraisal

system is statistically testable, a ratio study is the last procedure in building an appraisal

schedule after analyzing the market, developing a classification system and building an

improvement schedule. It is important to remember that schedule values should be based

on conclusions drawn from sales file that is smaller than the total number of properties in

the District. This sales file is referred to as the sample and must meet the following

criteria:

1. Size – it should contain at least five percent of the total number of properties under

study when building a schedule.

2. Distribution – The makeup of your sample (sales) should reflect the makeup of your

market. Building a schedule for single family residences, for example, should

contain a proportionate number of sales from each neighborhood represented.

Generally, testing a schedule for accuracy is more neighborhood oriented.

3. Randomness - A property sample should contain representative sales that are typical

of the market.

In order to judge overall accuracy, the individual ratios in a study must be reduced to a

single number which is representative of the larger group (sample). This number is

known as the measure of central tendency. Listed below are four (4) basic measures of

central tendencies and the procedure for calculating them:

1. Mode – After putting the ratios in an array (ranking them in order from the highest to

lowest or lowest to highest) it is the observation that appears most frequently. It is

not a particularly significant indicator but can be useful in identifying a value per

square foot that is most typical of a property class when building a cost based

schedule.

2. Median – The observation in an array that has equal number of observations above

and below it. In order to calculate it you must divide the total number of

observations by two (2) and add .5 to that number. This will give you the median for

odd number of observations, even numbered observations require that you average

the observations which the number Trinity between.

3. Mean – This is simply a mathematical average calculated by adding the individual

ratios in the sample and dividing the sum by the number of observations.

4. Weighted Mean – While the mean gives equal weight to each observation, the

weighted mean gives more weight to those properties that sold for or were appraised

for more value. The procedure for calculating the weighted mean is to total the

appraised values and sales prices of all the properties within the sample and divide

the sum of appraised values by the sum of the sales prices.

While the measures of central tendency measure the accuracy of the sample, it is

necessary to determine the uniformity of the appraisals. This is accomplished by

determining the deviation between a single ratio and a measure of central tendency. The

coefficient of dispersion ( C.O.D.) provides a way to account for every observation in

measuring the total dispersion of an array. The steps used to calculate the C.O.D. are:

1. Add together the absolute deviations, for each deviation, for each observation to get

the absolute deviation.

2. Divide the total absolute deviation by the number of observations minus one (1) to

get the average absolute deviation.

3. Divide the average absolute deviation by the measure of central tendency and

multiply the result by 100.

VI. Responsibilities

A. The general responsibility for the real property appraisal department is to discover all

taxable real property within the District, inspect and classify the property and estimate the

property’s value. The department is responsible for land and improvements: residential,

commercial and industrial.

B. Appraisers are assigned specific geographical boundaries.

C. Discovery is simply the finding of new property to add to the appraisal roll, noting new

additions to property, remodeling and depreciation. Listed below are several procedures

which appraisers should employ discovery:

1. Utility Hookup and Septic Tank Permits – Periodically the District obtains from the

county permits utility hookups and septic tanks. Generally these permits are worked

during the appraisal cycle.

2. Renditions – A rendition, which is a report filled out by the property owner

describing the property and its location, provides another source of discovery.

3. Homestead Exemptions – Many times property owners will file a homestead

exemption on a new property improvement.

4. Physical Inspections – By far the most effective method for locating real property is

by a physical inspection of construction activity. During a reappraisal it is essential

to accurately reflect physical depreciation which requires visiting all properties

within the area of responsibility. Also, improvements. Such as swimming pools,

decks, and outbuildings may have been added. The district should attempt to

constantly monitor building activity (new construction) in order to plan effectively in

terms of both time and manpower.

D. Physical inspections occur throughout the year and are not limited to periods of

reappraisal. Every effort should be made by the appraiser to physically visit properties in

response to taxpayer inquiries and to record information, which becomes part of the

database, for that account as accurately as possible. This information is processed on the

property record card.

1. The Property Record Card – The primary property records an Appraisal District

maintains contains the following information:

(a) Parcel Identification Number (PID)

(b) Account number

(c) Legal descriptions

(d) Owner’s name and mailing address

(e) Location address (situs)

(f) Taxing entities

(g) Map identification

(h) Building attributes

(i) Building sketch

(j) Sales history

(k) Improvement valuation

(l) Land valuation

(m) Appraised value

2. Descriptions:

a) Building attributes – inspection requires that specific construction features of the

improvements be recorded. These are:

1) Foundation type

2) Window type

3) Exterior finish

4) Interior finish

5) Roof style

6) Flooring

7) Heating-A/C

8) Plumbing (number of bathrooms)

9) Fireplaces (type and number)

10) Door type

Several of the features listed above will affect the improvement calculation

depending upon information entered. They are CH/CA, fireplace and number of

baths. Please consult the appraisal manual for information regarding these

specific adjustments/modifiers.

b) Attributes that should be recorded for land are:

1) Land size factor

2) Topography (cleared or wooded)

3) Zoning

4) Access

3. Measurements and Improvement Sketches:

a) Procedures:

1) All improvement measurements are exterior and should be drawn to the

nearest foot.

2) Careful attention should be given to insure that all sketches square.

3) All areas should be designated by property type.

4. Improvement Valuations:

a) Classification – Sections V (A) and V (B) have already discussed classification

and the building of value schedules. The Trinity County Appraisal District’s

appraisal manual contains appropriate classifications of residential, commercial,

industrial and mobile home properties with corresponding value schedules. A

field inspection requires the appraiser to use his best judgment in formulating an

opinion of classification based upon the following:

1) Highest and best use – The appraiser must ascertain if the property meets

four tests. It must be physically possible, legal economically feasible and the

most profitable. Further, the appraiser must make sure that he does not

violate the theory of consistent use – that the use that sustains the land value

is consistent with the use that creates the improvement value.

2) Construction type – There are three basic construction types: fireproofed

steel frame, non-fireproofed steel frame, reinforced concrete, masonry and

wood-frame. Most residential brick houses make use of wood-frames and

brick veneer.

3) Construction quality – The following are a few things an appraiser should

look for in determining quality: architectural style, type of construction

material, insulation features, custom features, flooring and electrical service.

4) Condition – Generally, this can be addressed through normal depreciation.

However, if certain homes in a general classification have some aspect of

construction that is sub-standard, then it might be classified (BA (5)) below

average, for that class.

b) Depreciation – The next step in the valuation process is to calculate accrued

depreciation. The three major components of accrued depreciation are:

1) Physical deterioration – The wear and tear of major and minor components

of the physical structure.

2) Functional obsolescence – Loss in value that is attributable to outmoded

elements of design, components, or materials.

3) Economic obsolescence – Loss in value created by surrounding properties or

property uses. It is external in nature.

The three most common ways to estimate accrued depreciation are the age/life

method, the modified age/life method and market analysis. Because of the nature

of mass appraisal some combination of all three are used to build a depreciation

schedule.

1) The economic age life method probably represents the most effective way to

deal with physical depreciation. Remember, however, this requires the

appraiser to judge effective age of the property, rather than the actual or

chronological age. This manual contains an effective age guide to assist

appraisers in determining physical depreciation based on economic life, but

appraisers rely heavily on their experience, expertise and physical

observations when making the final determination on physical

depreciation.

2) Economic obsolescence can probably best be judged using the market

analysis method. In a period of rapidly declining values due to foreclosures,

for example, an analysis of comparable sales may indicate the need to adjust

the depreciation schedule to account for this loss in value.

3) Functional obsolescence is probably more of a concern in dealing with

commercial properties or areas of predominantly older homes. Appraisers

should be aware that in older neighborhoods. An element of accrued

depreciation might be attributable to functional obsolescence.

The property record card expresses depreciation in terms of a percentage in all

cases.

c) Percent good – It is important for the appraiser to accurately reflect the actual

stage of physical completion of each improvement as of January 1. The appraisal

manual contains a general guideline for the percentage completion at various

stages. Basically, the procedures for determining and recording this percentage

are:

1) Appraisers should ride the District early in the appraisal phase to identify

areas of heavy construction activity.

2) Early in the appraisal phase a system-generated report will be furnished for

the inspection of the previous year’s percent completes so that they can be

brought to 100 percent or the appropriate percentage.

d) Ratio Studies – As discussed in Section B, ratio studies provide a way to

statistically test both the accuracy and the uniformity of appraisals. Generally a

study which produces ratios in the range of 90-110 percent and C.O.D.’s of less

than 15 can be considered acceptable. However, the goal of the department and

each appraiser should be to produce the best possible results.

1) Frequency – Ratio studies are produced on a semi-annual basis and should be

considered an ongoing responsibility of the appraisal department. Each

appraiser has the responsibility of analyzing the results and recommending

adjustments and corrective action.

2) Diagnosing problems – Statistical analysis of mass appraisal problems will

fit into one of the following four patterns:

(a) High ratios – If the analysis indicates high ratios then the problem

could lie in one of three areas, high land schedules, high

improvement schedules or low depreciation.

(b) Low ratios – If analysis indicates low ratios then the problem could

lie in one of three areas, low land schedules, low improvement

schedules or high depreciation.

(c) High dispersion – High dispersion cannot arise from the land or

improvement schedules in themselves since errors in the schedule

will produce consistent results. High dispersion must arise from

property categories or the table of specific adjustments.

(d) Irregular results – This probably does not indicate a problem with

schedules themselves because the schedule produces a consistent

pattern of mistakes. The problem most likely can be attributed to

adjustments for specific features.

3) Corrective Procedures

(a) Analyze the sales to determine if they meet the criteria of an arms

length transaction. Foreclosures and assumptions can be eliminated

from the sample. If sales in a neighborhood are almost

predominately foreclosed properties, these sales may have a direct

effect on surrounding property values requiring the need for an

economic adjustment.

(b) Analyze the database of the properties for data entry errors. Since

calculations of final value are computer generated, an inaccurate

entry such as square footage or a factor could produce an undesirable

result.

(c) Analyze the sale to determine if it involves other properties. If it

does, a notation should be recorded in the remark section.

(d) If the problem is a high or low ratio, the first step is to analyze and

define the source of the problem. If the problem is in quality

categories then the improvement values need to be adjusted; if it is a

location problem then an adjustment to the location modifier is

needed; if the problem is related to age, adjust the depreciation table.

(e) Since high dispersion represents a problem with location boundaries

or improvement categories, the proper corrective procedure, rather

than redeveloping a classification system or reclassifying all

properties, might be to develop a specific adjustment such as a

neighborhood factor.

(f) Irregular ratios may arise from the need for time adjustments. Time

adjustments require that you use either two comparable properties

that are very similar in all features except date of sale or the same

property that has sold twice within a recent reasonable time period.

The procedure for calculating a time adjustment is:

(1) Subtract the earlier sale price from the later sale price.

(2) Divide the difference by the earlier sale price to get the total

percentage of change.

(3) Divide the total percentage of change by the number of

months between sales to arrive at the monthly percentage of

change.

Determination of Percent Good for Local Real Estate Properties

Trinity County Appraisal District Appraisers are permitted to use their judgment when making the final

determination on depreciation and percent good. The following tables are provided as tools to assist the

appraisers and promote consistency, but ultimately, appraiser experience, knowledge and expertise are the

determining factors.

Trinity County Appraisal District uses the Economic Age-Life Method for determining

depreciation of all real property improvements. As stated in The Appraisal of Real Estate, Thirteenth

Edition published by the Appraisal Institute, “The formula is (Effective age/Total Economic Life) x Total

Cost = Depreciation. The economic age-life method is simple, easy to apply, and easy to understand”.

The appraiser establishes an effective life range as indicated in the attached depreciation

table by choosing a “percent good” percentage based upon visual inspection of the property. The

“percent good” factor as defined in Mass Appraisal of Real Property, Copyright 1999 by the

International Association of Assessing Officers is “The ratio of the value of a structure after deduction of

depreciation to its replacement cost”. This means “percent good” reflects the non-depreciated

value of the improvements, or in other words depreciation percentage = 1- percent good.

This depreciation methodology meets the requirements of USPAP Standard #6-2 (e) (iii) “In developing a

mass appraisal, an appraiser must identify the characteristics of the properties that are relevant to the

type and definition of value and intended use, including their location and physical, legal, and

economic characteristics.” Choosing a percent good estimate by the appraiser takes into consideration the

physical, functional, economic, and location factors of the property which in turn reflects an Economic

Age-Life methodology factor.

DEPRECIATION SCHEDULE WITH EFFECTIVE AGE CONVERTER

Depreciation Effective Age Percent Good Depreciation Effective Age Percent Good

in Years in Years

0 1 100 33 39 67

1 2 99 35 40 65

1 3 99 36 41 64

2 4 98 38 42 62

2 5 98 39 43 61

3 6 97 41 44 59

4 7 96 42 45 58

4 8 96 44 46 56

5 9 95 45 47 55

5 10 95 46 48 54

6 11 94 47 49 53

7 12 93 49 50 51

8 13 92 51 51 49

8 14 92 52 52 48

9 15 91 54 53 46

10 16 90 55 54 45

10 17 90 57 55 43

11 18 89 58 56 42

12 19 88 60 57 40

13 20 87 61 58 39

13 21 87 63 59 37

14 22 86 64 60 36

15 23 85 65 61 35

16 24 84 67 62 33

17 25 83 68 63 32

18 26 82 70 64 30

19 27 81 71 65 29

20 28 80 72 66 28

21 29 79 73 67 27

22 30 78 74 68 26

23 31 77 75 69 25

24 32 76 76 70 24

25 33 75 77 71 23

27 34 73 78 72 22

28 35 72 79 73 21

29 36 71 80 74 20

30 37 70 80 75 20

32 38 68

QUALITY CONTROL

It is a requirement of the appraisal district to have accurate records of all properties within its boundaries.

To this end, Trinity CAD adheres to IAAO’s Standard on Mass Appraisal of Real Property, Sections

3.3.2.4 Data Accuracy Standards and 3.3.2.5 Data Collection Quality Control. In order for the district to

do this it must employ a process where quality of work and services can be identified and evaluated. The

results must show certain minimum levels of quality are being attained, identify those areas that do not

meet the district’s specified standards and lead to the correction of any issues identified.

Quality control as it relates to appraisers should be utilized as a learning tool by providing the opportunity

for constructive feedback over the course of their development. An appraiser’s work should be monitored

for understanding of the process, uniformity of procedures followed, and accuracy of work turned in.

Quality control will help identify appraisers having difficulty with appraisal concepts, technical aspects of

data collection, or mass appraisal techniques which may lead to retraining. End results of quality control

should promote appraiser development and produce a more accurate final product.

The chief appraiser will provide frontline quality control and will be held responsible for the quality of

work done by appraisers under his direct supervision. Quality control tasks should include going to the

field with appraisers to ensure correct procedures are being followed and to witness interaction with

property owners, random field checks of work turned in, and review of field data entered into the CAMA

system.

PERFORMANCE STANDARDS

Data Accuracy Standards

The District expects all appraisers to contribute to the accuracy of property appraisals. Accuracy

standards for data collection include:

Measurements for living area and wall heights: accurate within one foot (rounded to the nearest foot) or

within 5% of actual area. If areas, dimensions or volumes must be estimated, the property record card

must note the measurements are estimates.

Property characteristics must be 95% accurate. In other words, the coding for attributes or characteristics

such as bathrooms, roof type, fireplaces, land attributes and location must be 95% correct.

Subjective characteristics such as quality grade, physical condition and architectural style must be coded

correctly 90% of the time.

Data Collection Quality Control

Immediately after data has been collected and entered into the CAMA system, appraisers begin reviewing

the data for accuracy and clerical errors. Every appraisal card submitted for data entry will be audited

daily comparing the original appraisal card showing field notes and changes to the newly updated and

recalculated appraisal card. Coding and clerical errors are noted by appraisers and resubmitted for

corrections.

BASIC MEASURING PROCEDURES

DRAWING OUTLINE OF HOUSE

Neatly draw outline in the space provided on your field work sheet. Draw the

improvement with the front of the improvement toward you, or as it faces the street.

EXAMPLE:

Draw the improvement in approximate proportion to the size of the structure. If the

improvement is 20’ wide and 50’ long, draw the outline with its length approximately double

its width.

Start drawing at the point of beginning and work counterclockwise around the

improvement.

Be sure to show all changes in story heights or changes in construction. For example, an

improvement may have two stories. It may have a story for living area and a garage and a

second story for living area. Each measurement unit must be drawn with closed lines and

have all measurements sufficient for computation of the area. Draw second story of house

separate from main body.

Example:

MEASUREMENTS:

Measurements are to be written horizontally opposite the line representing the measurement.

It is best to write measurements inside whenever possible.

Measure completely around the building, especially if the building is irregular. Check sum of

overall measurements along front of house against the overall measurements of the rear, also

measurements along one side with that of the other.

Measure around house starting at one corner.

ANGLED HOUSES

When measuring an angled house we need additional measurements in order to square the

angled portions. Please see diagram below:

MA-

U29,R3,U28,R17,D12,R8,D6,R5xD5,R41,D16,L6,D12,L27,L2xU2,L5,L2xD2,L10,D7,L16,U1,

L6

BAY WINDOWS

Bay windows should be drawn as shown in diagram at left of house shown below:

See Additional Illustration for balancing dimensions:

House dimensions balance out

SPECIAL NOTE:

When measuring a house always round your measurement figures to the nearest foot,

example: 12 ft 6 in will be rounded to 13 ft and 12 ft 5 in will be rounded to 12. Also when you

are balancing dimensions, adjust your figures up or down if you are only one (1) foot off. The

Total right side then 45

Left side plus then 30 + 15 = 45

Front side plus 30 + 20 = 50

Total back side 50

House dimension balance out or

U (for up)

D (for down)

L (for left)

R (for right)

Right Side 10

Plus 20

Plus 5

Total right side 35

Left side 20

Plus 15

Total left side 35

Then

Front side 20

Plus 30

Plus 10

Total front 60

Back side 50

Plus 10

Total back side 60

reasoning is that you have been rounding off to the nearest foot when measuring and could have

picked up one (1) or could have lost one (1) foot on one of the sides of the structure. IF YOUR

MEASURMENTS ARE OFF BY MORE THAN ONE FOOT GO BACK AND MEASURE

UNTIL YOU FINDS YOUR INCORRECT MEASUREMENT.

Incomplete Structure Guide

Incomplete structures – Because our statues require that only property in existence as of

the assessment date be taxed for a specific year, it is necessary that building under

construction as of the date be taxed for only what existed on the property on or near the

assessment date and establishing a percent of completion accordingly. As a guide for

establishing percent of completion, the following table has been prepared.

10% - 30% Foundation includes all work from beginning up to, but not including, raising

the exterior walls.

30% – 40% Open Frame includes all framing work in the exterior walls, ceiling, roof and

interior bearing walls.

40% - 50% Boxed in includes all roof and exterior

Wall covering or sheathing and primer coat of paint if required.

50% - 60% Weather Proof includes installing all openings and a primer coat of paint if

required and a dried-in roof.

60% - 70% Interior wall includes raising interior walls and interior wall and ceiling

covering.

70% - 80% Trim includes all mill work and cabinets.

80% - 90% Paint includes all painting, sanding and finishing

90% - 100% Finish includes all clean-up, hardware and floor finish.

p

KEYS TO CONSTRUCTION DETAILS

1. Window Head Frame 12. corner studs, double

2. Wall sheathing diagonal 13. sole plate

3. verge board 14. box sill

4. gutter 15. basement areaway

5. window jamb trimmer 16. basement sash

6. wall building paper 17 grade line

7. window sill frame 18. gravel fill

8. cripple stud 19. ridge board

9. wall siding 20. collar beams

10. window shutters 21. roof rafters

11. corner bracing 45’ 22. interior partition plates

23. interior studs 24. cross bracing

25. plaster base lath 68. baseboard

26. cable studs 69. shoe mould

27. interior window trim 70. hearth

28.plaster walls 71. plaster ceiling

29. cross bridging 72. boiler or furnace

30. second floor joist 73.cleanout door

31. arch framing 74. basement concrete floor

32. insulating batts 75. cinder fill

33. dining nook 76. roof cover (shingles)

34.. interior door trim 77. roofing felts

35. plaster base, rock lath 78. soffit of cornice

36. finish floor 79. facia of cornice

37. floor lining felt 80. vent board and batten siding

38. sub flooring diagonally 81. fire steps

39. sill plate 82. ribbon plate

40. termite shield 83. stair wall partition

41. girder 84. stair rail or easing

42. plate anchor bolt 85. starting newel

43. post 86. cased opening trim

44. foundation wall 87. main stair treads

45. frame partition 88. wall stair stringer

46. tarred felt joint cover 89. face stringer & moulds

47. drain tile 90. starting riser and tread

48. footling 91. first floor joists

49. flute liner tops 92. basement stair rail and post

50. chimney cap 93. basement stair horses

51. brick chimney 94. basement stair treads and riser

52. flashing and counter flashing 95. basement post

53. spaced 1” X 4” sheathing 96 facia board

(wood shingles) 97. cornice bed mould

54. tight roof sheathing 98. leader head or conductor head

( all others covering) 99. belt course

55.ceiling joists 100. porch rafter

56.exterior wall plates 101. porch ceiling joists

57. lookouts 102. porch ceiling soffit

58. furring strips 103. porch roof beam

59. stair rails and baluster 104. porch beam facia

60. stair landing newel 105. entrance door trim

61. finish flooring over felt over 106.leader downspout or conductor

Sub flooring on wood joists 107. porch trellises

62. book shelves 108. porch column

63. pictures mould 109. porch column base

64. mantel and trim 110. concrete porch floor

65. Damper control 111. concrete stoop

67. ash dump 112. entrance door sill

68. baseboard 113. stoop foundation

69. shoe mould

FIELD APPRAISER’S INSTRUCTIONS

The following instructions are designed to serve as a guide for listing improvements:

The information recorded on the property record card is extremely important for justification of

the appraised value.

You must use extreme care in recording construction specifications accurately and completely,

including information recorded on urban and rural land.

Any mistakes recorded in the field will be used in the calculations of the value of the property and

will, therefore, produce mistakes. When a property owner finds a mistake in the value of his

property, he loses confidence not only in the Appraiser but in the complete Appraisal System.

The appraisal must be made on a mass production basis. However, you should approach each

property as an individual problem giving YOUR FULL ATTENTION and remaining completely

impersonal at all times.

The taxpayer’s impression of you will also be his impression of the Property Tax System. It is

YOUR RESPONSIBILITY to make sure this impression is one that will bring lasting credit to the

Property Tax System that you represent.

STANDARD LISTING PROCEDURES

Approach As you approach the house from the street, mentally determine a “first impression” grade for the house.

Write in the address and check the exterior features (foundation, wall, roof, etc.) in the appropriate space

on the worksheet.

Note the lot condition such as high-low-choice-strip, paved-gravel or dirt, and determine if lot has

utilities.

The ability to do all of these things in the short time that it takes to reach the house will come with

experience. Until you have gained this experience, you must take whatever time is necessary to observe

and record these facts.

Contact Greet the occupant, identify yourself (present your business card if requested or applicable), and briefly

explain your purpose in a courteous manner. For example, you might say “Good morning, are you Mrs.

Jones?” “I am from the Trinity County Appraisal District office working on the reappraisal of property. I

would like to ask you a few questions concerning your home if you have the time.”

It is not necessary that you enter the house in order to do an accurate appraisal.

If the person appears to object, do not force him/her to answer your questions, but simply explain that it is

your job to get certain information and that it will be necessary for you to estimate if they would prefer.

In this case, be sure to note on the worksheet what has happened and that all information is only an

estimate.

NEVER argue with a property owner.

DO’S AND DON’T’S OF GOOD LISTING DO:

Be courteous and respectful at all times.

Be sure to introduce yourself and present your business card, if applicable.

Draw sketch in approximate proportions and be accurate.

Make sure the dimensions of opposite sides balance.

Recheck the worksheet after completing the listings.

Keep worksheets neat and clean.

Consult your supervisor about any problems encountered.

DON’T:

DON’T discuss taxes, property values or assessments.

DON’T argue with anyone you contact ABOUT ANY ISSUE.

DON’T joke with or tease the people you contact-the world is full of cranks and crackpots.

If it is necessary to enter the house, (preferably as a team)

. DON’T check or fill in your worksheet while in the house.

. DON’T linger in the house.

. Get in, inspect, and get out.

DON’T estimate measurements unless occupant refuses to let you measure.

Appraiser Standards

Appraisers are prohibited from entering property with locked gates.

Inspection notices must be left at all inspection sites.

Upon assignment of field regions, appraisers shall file completion timelines with the Chief Appraiser.

Appraisers are responsible for the timely completion of all field work and office work associated with

appraisals. Appraisers must notify the Chief Appraiser immediately if assistance is needed.

Appraisers must review to the point system, as prescribed by the Chief Appraiser, when classifying

residential improvements (houses).

Appraisers are responsible for all parcels within their assigned regions (from field work through the

appeals process).

Unless working within a ten mile radius of the office, appraisers should not return to the office for lunch.

Appraisers must carry proper district identification with them at all times during working hours.

Appraisers are responsible for the maintenance and upkeep of assigned district vehicles.

Appraisers shall always act in a professional, respectful, and courteous manner when dealing with

property owners, agents, or district staff.

Appraisers shall notify the Chief Appraiser immediately of any problems encountered with property

owners, agents, or district staff.

Appraisers are responsible for keeping the Chief Appraiser apprised of their educational needs as required

by the Texas Department of Licensing and Regulation.

Appraisers shall adhere to the Code of Ethics as prescribed by the Texas Department of Licensing and

Regulation.