tan fall 2010

Fall 2010TAN MagazineThe Magazine of the Texas Association of Assessing Officers • www.taao.org

2010 - 2011 TAAO Board of Directors2010 TAAO Award Winners

InsIde: 2010 Class SchedulePLUS the 2011 Class Schedule

departments & more

TAN Magazine Winner of the IAAO 2006 Zangerle Award

fall CONTENTS

Fall2010 www.taao.org TAN Magazine 2

3 2010-2011TAAOBoardofDirectors

6 President’sPage

7 TAAOMembershipRegistration

8-9 YouHaveMyUndividedInterest

10 PlanningAhead...

11-12ConferenceWrapUp

14 WindowofOpportunity

15 TAAO2010CourseSchedule

16 TAAO2011CourseSchedule

17 TAAOCourseRegistration

19-20 Twitter,Facebook,Blogging:IsBigBrotherWatching?

21-22 2010ChangestoBindingArbitration

23-2771stTAAO&ICTAConferenceReflections

28 Classof2010

29 TAAONews&Notes

November5-6,2010...........

April29-30,2011................

August28-30,2011.............

LeadershipConferenceOmniSouthparkAustin

SpringBoardsOmniCorpusChristi

72ndAnnualTAAO&ICTAConferenceOmniCorpusChristi

dates to remember:

2010-2011 TAAO Board of Directors

Front row from left: Jeanmarie Baer - Region 9 Director, Curby Brantley – Immediate Past President,

Laurie Payton – President, Patricia Davis – President Elect, Marianne Smith – Region 6 Director, Janice Gangawer - Region 4 Director

Back row from left: Windy Nash – Region 8 Director, Eddie Carter – Region 1 Director, Tylene Gamble - ICTA Chair,

David Pennington – Vice-President, Elisa Hand – Secretary/Treasurer, Carolyn Allen – Region 11 Director, David Flores – Region 10 Director,

Frutoso Gomez, Jr. – Region 5 Director

Not pictured: Eva Bush – Region 3 Director, Manny Natividad – Region 2 Director,

Geraldine Hull – Region 7 Director

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.

TAAO1524 S. IH-35, Suite 235

Austin, TX 78704Phone: 512-926-2511

Fax: 512-926-2920www.taao.org

Managing EditorExecutive Director

Kara [email protected]

Lulu Mendoza Office Manager [email protected]

Shane Greb Education Manager

[email protected]

Hector R. Meza Graphic Design & Layout

Laurie Payton, RTAPresident

David Pennington, RPAVice President

Tylene Gamble, CTA, RPA, RTAICTA Chair

Patricia Davis, CTAPresident-Elect

Elisa Hand, RTA, CTASecretary-Treasurer

Curby Brantley, CTAImmediate Past President

Eddie Carter, CTARegion 1 Director

Manny Natividad Region 2 Director

Eva Bush, CTA Region 3 Director

Janice Gangawer, RTARegion 4 Director

Frutoso Gomez, Jr.Region 5 Director

Marianne Smith, RTA, CTARegion 6 Director

Geraldine Hull, RPA, RTA,CTARegion 7 Director

Windy Nash, RPA, CTARegion 8 Director

Jeanmarie BaerRegion 9 Director

David FloresRegion 10 Director

Carolyn Allen, RPA, CTARegion 11 Director

TAN Magazine 2010 - 2011 TAAO Board of Directors

TAAO Leadership


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1821 Rutherford Lane, First Floor • Austin, Texas 78754P.O. Box 149194 • Austin, Texas 78714-9194

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“Endless Waves of Change”By Laurie Payton, RTA

It is an honor and I thank you for the opportunity to serve as President of TAAO. I want to thank Curby Brantley for his service as our 2009-2010 President. Curby has completed the foundation repair and we are ready to move forward. I truly appreciate the leadership and friendship he provided.

The 71st Annual TAAO Conference in Fort Worth was a great success. Our speakers were exceptional as was the reception at the ballpark. Thanks to all the sponsors, volunteers and staff who came together to make this an outstanding event. Both attendance and sponsorship were increased over the previous year as a result.

The theme for the coming year is “Endless Waves of Change”. I hope you have taken a minute to complete the survey emailed earlier. Your input is very important for planning. I would like our board to have your thoughts to set and reach future goals. Think outside the box, what would you like TAAO to reflect and provide?

I would like to extend a welcome to everyone in this association and encourage you to get involved in TAAO. We need our committee volunteers, instructors, fundraisers, and anyone with fresh, new ideas to become an active part of the success.

Start by attending the TAAO Fall Leadership Conference scheduled for November 5th and 6th in Austin. This is a great opportunity for you to join a committee, network with peers and make a difference. We especially encourage all local chapter officers to attend and bring a fellow member.

Again, I thank you and look forward to hearing from you soon.

Laurie

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2010-2011 TAAO MEMBERSHIP APPLICATION

Questions? Contact: Lulu Mendoza Phone: (512) 926-2511 ext. 11 Fax (512) 926-2920 Email: [email protected] Amount Enclosed: $ __________________

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, 2011 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, 2011 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

You Have My Undivided InterestBy Bruce Medley, Tax Attorney Committee Chair

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This issue’s article will revolve around undivided interests in real property – what we lawyers call co-tenancies. We’ve all seen the following scenario – Aunt Gertrude dies without a will leaving two children (Bubba and Bubbette). Under the laws of intestate succession (dying without a will), Aunt Gertude’s property (Blackacre) is split between the two siblings equally. However, you can’t actually draw a line on Blackacre and say which part belongs to Bubba and which belongs to Bubbette – each sibling therefore holds what is called an undivided interest. Dividing the interest would require what we call a partition – a lawsuit or Deed which actually physically delineates what part of the land belongs to whom.

TypeS OF CO-TenAnCieS

1. Community Property (Tenancy by the Entirety)

2. Joint Tenancy With Right of Survivorship

3. Tenancy in Common

The most common type of co-tenancy is that held by spouses as either a tenancy by the entirety (in about twenty states) or, in this state, community property. Marital property rights being a tad bit more than I’m willing to go into here, we will move on to the other two types. The second type is Joint Tenancy – Joint Tenancies must be set up as Joint Tenancies with the Right of Survivorship spelled out in writing. What we will focus on in this article is the second-most common form of joint ownership and what is usually meant by undivided ownership – the tenancy in common.

CreATiOn And duTieS OF TenAnTS in COmmOn

As was used in the above example of poor Aunt Gertrude, tenancies in common can be created by intestate succession, will, or conveyance. These accounts can get complicated, because each co-tenant has the right to dispose of their interests by conveyance, gift, bequest (will) or descent (intestate succession). So either co-tenant could further split their interest between their heirs or purchasers.

Each co-tenant shares in the right to use and posses the property, the right to share in any rentals and profits of the property, and the duty to care and preserve the property. If Bubba were to lease out Blackacre or to sell the timber, he is liable to Bubbette for her share of the profits. If Bubbette pays the taxes on the property, she is entitled to contribution from Bubba for his share. Chapter 29 of the Property Code actually gives Bubbette the ability to put Bubba’s share of the property up for public auction should he fail to contribute. However, a co-tenant is not allowed by their failure to pay to acquire their co-tenant’s interest. For example, if Bubbette refused to pay the tax due and assessed against Blackacre and let the Blackacre go up for foreclosure, she could not purchase the entire property at the tax sale. She is assumed under the law to have purchased for both herself and Bubba.

As to personal property placed on the property, if it can be readily removed it remains the property of the co-tenant who placed it on the property. If it can’t, then the other co-tenants owe the co-tenant in possession a contribution equal to their

Continued on next page


share of the enhance value of the land. For example, if Bubba drags a double-wide onto Blackacre and starts living in it, he still owns the double wide (and no rent to Bubbette since he has an equal right to possess). However, if he goes in and constructs a house on a foundation, Bubbette may owe him, in the event of an eventual partition, her share of the enhance value of the property.

HOW dOeS THAT AFFeCT uS AS TAx prOFeSSiOnAlSIf there is an instrument creating the co-tenancy describing the nature of the interest and the amount, each owner has the ability to seek a separate listing of their interest in the appraisal records (See Tax Code 25.11). If the property is assessed in separate interests, only that interest can be foreclosed on – which complicates the sale process. If the taxes were levied only on Bubba’s interest, you will need to find someone who is willing to be Bubbette’s cotenant. It should be noted that there is some case law that would allow Bubbette to purchase Bubba’s interest if it is separately assessed. If time and circumstances have created multiple cotenants and there is no separate assessment of each interest, all cotenants are necessary parties to the foreclosure action, even if they only own 1/64th of the property and they do not know where or how they received their interest. After all, as the saying kinda goes, you can pick your friends, but you can’t always pick your co-tenants.

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You Have My Undivided Interest continued from page 8

Planning Ahead...by Tylene Gamble, CTA, RPA, RTA

As an RTA/RTC have you ever wondered:

✦ Why all the CAD lines are jammed in May?

✦ Why the value is different on two similar houses in two different neighborhoods?

✦ Why the appraiser keeps requesting DBAs and Permits?

✦ What does hotel occupancy have to do with Market Value?

✦ What’s all the fuss about sales disclosure?

✦ What all can an ARB change and when, or why would they change it?

✦ What does the Chief mean when referring to Weighted Mean and PVS?

✦ Why you may still be waiting for Certified Values on August 1st?

How about you RPAs? Ever wonder:

✦ Why you spend an extra 10 minutes in the dirt hunting for MH Label numbers?

✦ Why you DON’T touch a Geo number without good cause?

✦ Why you’re getting estimated value calls in June?

✦ Why you can’t get an appointment with your Assessor in August?

✦ Why the date of NEW improvements is so important?

✦ Why the collector is covered up in mail February 1st?

✦ Why changes to property in a tax sale can affect redemption?

✦ Why July 25th is carved in stone?

✦ What is ETR and why would a proposed rate differ?

Round out your professional career with “The Big Picture!”

Where do you each fit into this massive process and why?

The Texas Property Tax System is a constant calendar of

duties and dates that are all inter-related. Each responsibility

is dependent on another. But, together, you all make

up the Property Tax System. For the public to have faith

in the system, you must have faith in each other, and that

comes from a better understanding. What better way to gain

that understanding and create network contacts across the

system, then to walk in another’s shoes. You all must complete

CEs to recertify, why not expand your base of knowledge at the same time!

That’s what the ICTA is all about! I encourage you and your staff to explore the ICTA tab on

TAAO.org or visit with a CTA. Deadline for applications is July. So start now!

Go to the TDLR website and check your completed courses, then check those against the

core courses for RTA-RTC-RPA. Now, plot your next move using the TAAO 2011 Course

Education Schedule.

Change is constant! Be prepared by understanding the Big Picture. That way you can better

relate to how legislative changes may affect you, your tax office and your appraisal district.

Remember, they’re inter-related. That could cause even an indirect change in the way you

conduct business.

As the education requirements change through TDLR and the comptroller’s office, rest

assured, your TAAO office and education department will keep the best information and

courses available for you to complete your entire journey of the Texas Property Tax System

on your way to becoming one of the 2011 New CTAs!

Start your plans now!

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Conference Wrap Up2010 TAAO Annual ConferenceWindy Nash, 2010 Conference Committee Chair

Let me begin this article by thanking everyone who had a part in our TAAO & ICTA Annual “Where the Best Begins” Conference! Due to everyone’s efforts, this conference was a wonderful success.

For example, our Golf Committee chair, Robert Evans, along with his crew of fantastic helpers made this golf tournament one of the best ever. We had a wonderful turnout of around 70 players and sponsors and, based on the pictures and comments I received, everyone had a fabulous time playing and winning prizes. Thanks to the diligent work by all of those on the golf committee the golf tournament was a fabulous event.

Our fun run/walk was also very well attended thanks to our Scholarship Committee chair Liza Weckwerth and her staff. We had the largest turnout to date with almost 30 participants. This is a wonderful accomplishment for those on this committee as all of the profits from the event go to our Scholarship Fund to provide a means for advancement through education within the industry. Our three scholarship winners, Charlene Coppedge-Link from Guadalupe AD, Christina White from Spring Branch ISD Tax Office and Katrina Holmans from Frankston ISD were on hand at our banquet to express their thanks for the scholarships they earned.

Fundraising this year was also huge due to the hard work of our Fundraising Committee chair David Pennington and all of his committee members. Fundraising efforts raised over $52,000 for the conference and our ever-popular Bingo night, sponsored by Brusniak Blackwell P.C., raised almost $4,200 dollars. If you didn’t get a chance to attend Bingo night, you missed a great party hosted by the Bingo Caller of the century, Robert Evans, and his assistant (a.k.a the person who keeps Robert in line) Janet Doyle. I cannot thank them enough for bringing the party to bingo!

You may have also noticed a few “saloon girls” floating around from time to time raising money for Chapter Relations. These “girls” really drew a crowd! I would urge everyone to visit our photo gallery from the conference to see pictures of all of the events, including the “saloon girls”, to see what good sports they were and what a wonderful addition they made to the conference. Once again our Chapter Relations committee really outdid themselves. Thanks to everyone on the committee and to the committee chair, Charlene Coppedge-Link.

The biggest event of our conference was our President’s reception hosted by Perdue, Brandon, Fielder, Collins & Mott LLP and True Automation, Inc. Everyone was bussed to the reception held at the beautiful Hall of Fame at the Ballpark in Arlington where all in attendance were able to watch the Texas Rangers from the view of their seat or in air conditioned comfort. Our president, Curby Brantley, was given a wonderful surprise from Nolan Ryan who sent him an autographed baseball and also gave one to TAAO to be given away at our bingo fundraiser. I also want to thank all of my volunteers from the Northwest Central Chapter and the Rio Grande Valley Chapter for all of their help during this event and during the entire conference. Your help was invaluable!

Congratulations to our award winners for this year! Tracy Foster was awarded the CTA of the Year at the ICTA luncheon, Marvin Qualls received the Marillyn Albert Award, and Charlene Coppedge-Link received the President’s Award. There was also a big surprise to me (since I didn’t have a hand in planning it) when I received the President’s Award



from Curby Brantley at the Award’s Banquet. I was extremely touched and caught very off guard with Curby’s wonderful words and surprise award. I couldn’t have asked for a nicer surprise from a more respected and wonderful president. It will always be something I remember and will be very proud of. Curby, you’re the best!

I also need to thank all of our very generous sponsors who are always so willing to help out with the conference and to our Exhibitors who bring us up-to-date and much needed help with the workings within each of our offices. Of course, the conference would not exist without the fabulous speakers that volunteered their time and energy to make sure that everyone in attendance received new and interesting information. TAAO has always taken pride in providing excellent education opportunities and this year’s speakers definitely contributed to that reputation. I wish to give a very big “Thank You” to all speakers and presenters and I know we will continue to receive the benefit of their expertise in the future.

Well, it’s time to “pass the torch”, so to speak, as my three year run as conference committee chair comes to an end. While I must admit that being the Conference Committee Chair was a lot of hard work, I wouldn’t trade the experience for anything. I have been able to meet so many people within TAAO and have had a lot of fun in the process. I really want to thank the staff of TAAO for all of their help which made this last conference year the most enjoyable of all and I really want to thank Kristi Daquana for “volunteering” so much of her time to the conference and to keeping me sane. I also have to express my thanks to my DCAD bosses, David Pennington and Ken Nolan, for allowing me to spend the needed time with this endeavor. Without employers like you guys, TAAO would have a difficult time succeeding. You are all my heroes!

I am not leaving TAAO I’m just changing hats and I hope to see everyone at the next conference to be held in Corpus Christi. Thanks for a wonderful three years, a fabulous conference, and an amazing experience. See you soon!W

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By Elisa H. Hand, RTA, CTA, CSTAEL

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Window of Opportunity


Some people think that if you believe you can do something, then you can. Do you believe that? I do, but I think that it also involves acting on opportunity when it presents itself.

You never know when the window of opportunity is going to open for you. For some, that time comes early in life and for others later on. However, for all of those who become successful, there is one key trait they have in common: they were ready to take on the challenge. Are your skills as sharp as they could be? Are they enough so when your shot comes you can perform?

Your window will open someday. It opens for everyone eventually, but you have to be prepared. When it opens, will you be ready?

Do everything you can to be ready. Don’t just sit around –be proactive. Make sure you have the skills necessary to take up that challenge when it presents itself. When that window opens-be ready to jump through it!

One way you can prepare is by attending conferences, seminars, webinars, or reading self improvement articles/books. Don’t forget- TAAO also offers great courses that can be taken for certification or for continuing education to brush up on your skills. These courses are a great avenue for networking and making new contacts, as well.

Speaking of Opportunity

A wise man once said “Small opportunities are often the beginning of great enterprises.” With the changes in certification and curriculum requirements, that statement has never been more appropriate. We have the opportunity to design our education program in such a way as to accommodate budgetary constraints of our members and still meet the certification/continuing education requirements of TDLR and PTAD.

Over the next few months, the Education Committee will be looking at ways TAAO can better serve our membership in their education requirements. We believe we currently provide a top-notch program; however, there is always room for improvement.

That being said, I will be forwarding a questionnaire after Fall Leadership asking members for input on several new and innovative ideas. Please take time to complete the form. Your input is necessary so that we can make sure the changes fulfill the needs of our membership.

Shhh! Did you hear that? I think the window is opening…

Elisa

TAAO 2010 Course Schedule

primary and regional Courses Course Date Course Site City Instructor

TAAO primary Course location: Omni Austin Southpark

4140 Governor’s Row, Austin, Texas Phone: 512-448-2222

regional Course locations:Go to: www. taao.orgor call 512-926-2511

Register Online at: www.taao.org


Instructors subject to change without notice.

October 4-7 4-Appraisal of Personal Property Dallas CAD Dallas Ronnie Sutton

October 11-14 RPA Review Omni SP Austin Lois McKibben

October 11-14 RTA/C Review Omni SP Austin Allen McKinley

October 18-20 TAAO Real Estate Law Omni SP Austin Lee Gordon

October 20-21 30-Ethics Collin CAD McKinney Roy Hale

October 25-28 4-Appraisal of Personal Property Omni SP Austin Ronnie Sutton

October 25-27 10-Appraisal Analysis Dallas CAD Dallas Jeff Craig

October 25-27 7-Property Tax Law Omni SP Austin Tracey Foster

October 25-29 1-Intro to Texas Property Tax System Omni SP Austin Tylene Gamble

November 1-4 5-Mass Appraisal Omni SP Austin Marc Moffitt

November 1-4 RPA Review Potter-Randall Amarillo Lois McKibben

November 1-4 10-Appraisal Analysis Omni SP Austin Melodee Arrendell

November 8-9 32-USPAP Omni SP Austin Bill Fulgham

November 8-10 7-Property Tax Law Dallas CAD Dallas Mark Flowers

November 10-11 30-Ethics Omni SP Austin Tracey Foster

November 15-18 RTA/C Review Potter-Randall Amarillo Lois McKibben

2010

2011TAAO 2011 Course Schedule

primary and regional Courses Course Date Course Site City Instructor

TAAO primary Course location: Omni Austin Southpark

4140 Governor’s Row, Austin, Texas Phone: 512-448-2222

regional Course locations:Go to: www. taao.orgor call 512-926-2511

Register Online at: www.taao.org


Instructors subject to change without notice.

January 24-25 28-Truth and Taxation Dallas CAD Dallas Roy Hale February 7-11 1-Intro to TX Property Tax System Omni SP Austin February 7-10 RPA Review Omni SP Austin February 21-23 7-Property Tax Law Omni SP Austin

March 7-8 32-USPAP Omni SP Austin March 9-11 30-Ethics Omni SP Austin March 28-April 1 2-Appraisal of Real Property Omni SP Austin April 11-13 8- Assessment & Collections Omni SP Austin April 18-21 3-Income Approach to Value Omni SP Austin

May 2-3 28-Truth and Taxation Omni SP Austin May 2-5 RTA/C Review Omni SP Austin May 9-11 30-Ethics Omni SP Austin

June 13-15 7-Property Tax Law Omni SP Austin June 20-22 9-Advanced Assessments & Collections Omni SP Austin June 20-23 4-Appraisal of Personal Property Omni SP Austin July 11-12 28-Truth in Taxation Omni SP Austin July 18-21 8-Assessment & Collections Omni SP Austin July 25-29 1-Intro to Texas Property Tax System Omni SP Austin

August 1-4 RPA Review Omni SP Austin August 1-4 RTA/C Review Omni SP Austin August 8-12 2-Appraisal of Real Property Omni SP Austin

September 12-14 9-Advanced Assessment & Collections Omni SP Austin September 19-22 3-Income Approach to Value Omni SP Austin October 3-6 RPA Review Omni SP Austin October 3-6 RTA/C Review Omni SP Austin October 24-27 Appraisal of Personal Property Omni SP Austin October 24-26 7-Property Tax Law Omni SP Austin October 7-11 1-Intro to Texas Property Tax System Omni SP Austin

November 7-10 5-Mass Appraisal Omni SP Austin November 7-9 10-Appraisal Analysis Omni SP Austin November 14-15 32-USPAP Omni SP Austin November 16-18 30-Ethics Omni SP Austin

• •

CONFIRMATION OF REGISTRATION WILL BE SENT TO YOUR E-MAIL ADDRESS (PLEASE FILL IN BELOW)

Name _______________________________________ Employer _______________________________________________

Mailing Address _____________________________________City ____________________________, TX, Zip ____________

Phone ________________________ Fax _________________________ E-mail _____________________________________

TPE # _____________________________Job Title ___________________________________________________________

Course Name: _________________________________________________ Course Date _____________________________

Course Location ____________________________________ If taking Review Course: ____ Level III ___ Level IV

End of Course Exam: ____ YES ____ NO (Does not apply to Review courses) I am taking this course for: ___ RPA ___ RTA ___ RTC ___ CTA ___ CCA ___ CEU’s ___ Other

Make checks payable to TAAO Total Enclosed $ _____________

Fill out this form • COMPLETELY. Incomplete forms can cause delays in processing your registration.

TAAO group rate• at the Omni Austin Southpark Hotel (512-448-2222) is $107 (single) or $127 (double) per diem.

Classes begin at 8:30 a.m. Sign-in on the first day begins •approximately 8:00 a.m.

Student Manuals are distributed on the first day of class.•

If auditing, CEU credit is .75 hours (45 mins.) per course •hour. See complete course credit information on www.taao.org or on www.txbtpe.state.tx.us

Register for class at least 3 weeks in advance.• (call TAAO for availability if less than 3 weeks)

Course • cancellations incur a $75 processing fee. To be eligible for a refund, written notice of cancellation must be received at least seven days BEFORE class begins.

Member Non-Mbr

___ 11 - Appraisal of Timberland*

___ 12 - Appraisal of Oil & Gas

___ 13 - Appraisal of Agriculture $185 $285 Land* ___ 14 - Appraisal of Wildlife*

___ 28 - Truth & Taxation

___ 30 - Ethics

___ 3 - Income Approach to Value* ___ 4 - Appraisal of Personal Property*___ 5 - Mass Appraisal Concepts ___ 6 - Ad Valorem Office $235 $335 Administration___ 7 - Property Tax Law ___ 9 - Advanced Assessment & Collections ___ 10 - Appraisal Analysis

Member Non-Mbr

___ 32 - USPAP* $205 $305

___ 1 - Intro to the TX Property Tax System

___ 2 - Appraisal of Real Property* $260 $360___ 8 - Assessment & Collections

___ RPA Review (All Levels) $305 $405___ RTA/RTC Review (All Levels)

___ Instructor Training $255 $355

___ TAAO Mini Math___ TAAO Public Funds Investment $235 $335___ TAAO Public Law ___ TAAO Real Estate Law

*Addtional materials needed. Please check website for information.

Member: Y / N Check # _____________ Amt. Paid $ ____________

Date Payment Received ____________________

Registration Processed:_______ /_______ / _________

Confirmation Sent: _______ /_______ / _________

For TAAO Use Only

P 512-926-2511

F 512-926-2920

One course per form please

TAAO 2010 STATE CERTIFICATION COURSE REGISTRATION

PAYMENT

Read Before Completing Form

Mail completed form and payment to: TAAO • 1524 S. IH-35, #235 • Austin, TX 78704


Twitter, Facebook, Blogging:Is Big Brother Watching?Tracey L. Foster, JD, RPA, RTA, CTA


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The Texas Department of Licensing & Regulation recently announced that it has joined the social networks Facebook and Twitter. Personally, I’m not sure how I feel about “tweeting” or “friending” the TDLR, but for those out there who are more technologically savvy than I, you can now add the TDLR to your list of “Friends” or “tweet” them if you have a question. This makes me wonder, however, how much information is too much information? Do I want my questions to the TDLR out there on a cyber wall where everyone can see them? Do I want to instant message someone at TDLR just to keep my questions private? Are they really private? What if I “friend” the TDLR and as a result they see all of the pictures of me that I have posted on my “wall”. What about that really funny picture of one of my friends engaged in behavior that could be construed as unethical? Can the TDLR come after him? Can they come after me for failing to report his behavior? Is there a boundary where professional ethical obligations end? How far can we and should we go to enforce that boundary? These are questions that we as Property Tax Professionals will have to address in order to keep up with today’s rapidly developing technology.

The “boundary” question came up recently in our local High School. Four members of the High School drill team were photographed together at a party in a private home one Saturday night. The photograph was posted on one of the girl’s Facebook pages. A member of the school administration saw the photo and called the girls in for questioning because the girls were each holding red plastic cups. After being questioned by the school authorities, the girls admitted that there was alcohol in the cups and they were expelled from all extracurricular activities.

The lesson to us all is that the Internet can be a sword, as well as, a shield. It can be a useful tool for disseminating information and allowing people to communicate quickly and effectively with one another. On the other hand, the Internet can also be used in ways that we may not expect with devastating results.

According to the TDLR’s announcement of 10/4/2010, the intent of the TDLR in joining the social networks is to inform, assist and solicit ideas from its users, “foster community”, and “alert the general public to consumer protection issues.” Without doubt, the TDLR is making the best use possible of the technology available in order to reach its many customers as quickly and efficiently as possible. The question now for those of us governed by the TDLR, is how we can safely and effectively benefit from the shield being afforded while not getting cut by the sword. There are some common sense ideas that even the technologically challenged of us can follow. First, if you plan on using social networks as part of your business, realize that you need to limit your personal networking. No longer can you post the photos of your wild parties for all to see. If Gramps in Detroit is enjoying the lampshade on your head, so may any number of people.

Second, it’s not just pictures that can get you into trouble. If you decide to use social networking for business, watch what you say. Like the bell that can’t be un-rung or the toothpaste that can’t go back into the tube, once you say it in cyberspace, it’s out there and hard if not impossible to take back. Also, remember that sarcasm does not come across in most text messages. An outsider may take everything that you text at face value, so keep it clean and civil. Remember the old saying, “If you can’t say something nice, don’t say anything at all.”

Finally, if you use social networking as part of your business, you must follow all of the ethical requirements that govern Property Tax Professionals. Clearly we are allowed to have personal lives that are separate from our professional ones. However, like the expelled drill team members, we do not yet know where that boundary line will be drawn. If someone sees your personal information and is offended by it, it can very easily hurt you professionally. So, err on the side of caution while exploring the wonderful and exciting opportunities afforded to us by the technology out there today. Enjoy the benefits but, don’t let yourself get stuck by the sharp end of the sword.

Twitter, Facebook, Blogging...continued from page 19


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2010 Changes to Binding ArbitrationFrom the Office of the Comptroller


In 2005, the 79th Legislature created a new process for property tax protests. Instead of appealing an Appraisal Review Board (ARB) order of determination to district court, the Legislature implemented binding arbitration for market or appraised value protests. In 2009, the 81st Legislature made several changes dealing with binding arbitration. These include:

✦ Creation of expedited arbitration; ✦ Removal of the value limit on homesteads;✦ Allowing both real and personal property to be protested;✦ Allowing contiguous properties to be protested with a single arbitration deposit;✦ Who qualifies to be an arbitrator or an agent; and✦ Continuing education requirements for arbitrators.

These changes were adopted to help reduce the cost of arbitration, provide for more arbitration opportunity, increase the number of people qualified to arbitrate and raise the education and experience level of arbitrators.

Expedited arbitration limits the time parties have in a hearing to one hour each. Expedited arbitration costs $250, as compared to $500 for a standard arbitration. This change reduces the cost for an appraisal district when it does not prevail in the arbitration award. The property owner must choose between expedited or regular arbitration when submitting the request for arbitration.

Homeowners may now take any residence homestead property to arbitration, without regard to the value. The $1 million value limit no longer applies to a property that qualifies as a residence homestead. All other properties, however, must still be valued by the ARB at $1 million or less. The restriction that binding arbitration may only be used to appeal value determinations for real property was removed, allowing property owners to file appeals on personal property. Binding arbitration may only be requested for ARB determinations regarding market or appraised values, not for unequal appraisal determinations. Finally, property owners with contiguous properties may now have all those properties arbitrated with one request and one deposit and in one proceeding. The appraisal district must certify that the properties are indeed contiguous.

As a result of the lowered cost and increased opportunities for appeal, the number of arbitrations, compared to the same period last year, has risen nearly 30 percent. As of late September 2010, the Comptroller’s Property Tax Assistance Division (PTAD) had received 781 requests for arbitration. Of those, 479 requests were for expedited arbitration, a few were for homesteads valued at more than $1 million and eight were for contiguous properties.

Other major changes to binding arbitration concern eligibility to be listed on the arbitrator registry, increased experience requirements for all new registrants and new continuing education requirements for all arbitrators. Attorneys and certified public accountants (CPAs) now qualify as potential arbitrators. CPAs must have 30 hours of arbitration and alternative dispute resolution training, like all previous registrants, but attorneys are exempt from this requirement. CPAs can also now act as agents for property owners in the hearing.

All new applicants, other than attorneys, are now required to have five years of continuous experience in their qualifying professions. Previously, applicants only needed to be licensed or certified in their qualifying profession. To stay on the registry, all arbitrators must take eight hours of continuing education in arbitration and alternative dispute resolution procedures every two years. The training must be provided by a university, college, real estate trade association or legal association.

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Besides statutory changes, Comptroller Rule 9.804 has also changed. To reduce the number of challenged arbitrator substitutions, the instances in which substitution will be granted have narrowed and documentation requirements have been increased. The prior rule allowed substituting an arbitrator for good cause, which was not defined. Under the new rule, either party can request a substitution if there is competent evidence that the arbitrator has an interest in the outcome of the protest or if the arbitrator is related to either party. The arbitrator cannot be related to the property owner or an officer, employee or contractor of the appraisal district, or a member of the appraisal district board of directors or an ARB member. The relationship is prohibited to within the second degree by affinity or the third degree by consanguinity, as outlined in Chapter 573 of the Government Code.

The new rule addresses the fact that an agent may be an attorney, a CPA, a real estate broker or salesperson, a real estate appraiser, an employee of an appraisal district that is registered with the Texas Department of Licensing and Regulation or a property tax consultant. If the agent is not an attorney, the agent must use the new Comptroller form, Appointment of Agent for Binding Arbitration (Form 50-791, available on the PTAD website), and the property owner must sign it. This form identifies the agent, including his or her license number, and specifies exactly what the agent is allowed to do for the property owner. The property owner may file the form in advance, or the agent may present it at the arbitration. If the agent files the arbitration request, the form must accompany the request at the time of submission.

Another rule change concerns pending arbitrations. The rule states that an arbitration is pending from the date the request is filed until the delivery of the final award form from the arbitrator. During this time, no one connected with the arbitration is allowed to get advice or direction from the Comptroller’s office. This includes the property owner or his or her agent, the appraisal district or the arbitrator.

In addition to these changes to the rule and law, appraisal districts should also be aware of property owner concerns, such as how differing opinions are handled in the selection of arbitrators. Property owners report that some appraisal districts refuse to accept any proposed arbitrators and will not discuss other arbitrators or try to reach an agreement, necessitating the random selection of an arbitrator by the Comptroller’s computer system. They report feeling as if the appraisal district does not follow the Tax Code requirement that “the parties shall attempt to select an arbitrator from the registry.” A conflict such as this may reinforce a property owner’s negative perception of an appraisal district.

Some appraisal districts process the arbitration requests and work with property owners by contacting them to select arbitrators. They may or may not agree with any of the arbitrators selected, but will attempt to negotiate with the property owners. The appraisal district may talk with the property owner after receiving the date and time for the hearing. The districts may even make offers to settle the cases if it would be more beneficial than going through the arbitration process. These alternatives to random selection are acceptable and should be considered, along with other methods that make the system efficient and workable.

Appraisal districts should adopt practices that meet the needs of their communities. One way to do this is to provide excellent service to property owners and their representatives. Although compliance with existing laws and rules may seem sufficient, public expectations often exceed these requirements. This places responsibility on governmental entities to reach out to property owners and meet their expectations.

2010 Changes to Binding Arbitration...continued from page 21

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Golf TournamenT SponSorSGeorge McElroy & Associates

Linebarger Goggan Blair & Sampson, LLPParadigm Tax Group

P.E. Pennington & Company, Inc.Perdue Brandon Fielder Collins & Mott

Sterling NationalThos. Y. Pickett & Co., Inc.

5K SponSorSCenter Point EnergyCertified Payments

Linebarger Goggan Blair & Sampson, LLPMarshall & Swift

McCreary, Veselka, Bragg & Allen, P.C.Perdue, Brandon, Fielder, Collins & Mott

Trade Show exhibiTorSAppraisal & Collection Technologies

CCI (Colorado CustomWare, Inc.)Certified Payments

Computer Information ConceptsHamer Enterprises

Linebarger Goggan Blair & Sampson, LLP - AustinManatron

McCreary, Veselka, Bragg & Allen, P.C.Pritchard & Abbott, Inc.

Perdue, Brandon, Fielder, Collins & MottSouthwest Data Solutions Technique Data Systems

TML Intergovernmental Risk PoolTrue Automation

Tyler Technologies, Inc.Wardlaw Appraisal Group

West Texas Micrographics, LLCZytron, Inc.

ConferenCe SponSorS

platinum SponsorshipLinebarger Goggan Blair & Sampson, LLP Perdue, Brandon, Fielder, Collins & Mott

Thomson Reuters True Automation, Inc.

Tyler Technologies, Inc.

Gold SponsorshipPritchard & Abbott, Inc.

Manatron

Silver SponsorshipBAC Tax Services Corporation

Cantrell McCulloch, Inc. Hugh Landrum & Associates, Inc.

Marvin Poer & Company McCreary, Veselka, Bragg & Allen, P.C.

Nichols, Jackson, Dillard, Hager & Smith LLPThos. Y. Pickett & Co., Inc.

bronze Sponsorship

Alliance Tax Advisors, LLCBrusniak Blackwell P.C.

CCI (Colorado CustomWare, Inc)D. Alan Bowlby & Associates, Inc.

Flanagan Bilton, LLCGulf Coast Chapter IntegraTax, Inc.Kurz Group, Inc.

Meritax, LLCP.E. Pennington & Co., Inc.

RETC, LPSouthwest Data Solutions

Stephen W. Jones & Associates, LLCThe Marshall Firm, PC

Toler CompanyWest Texas Micrographics

Thanks to our 2010 Sponsors!Your generous support of the 71st TAAO & ICTA Conference

is greatly appreciated


Rangers Stadium

Nolan Ryan sent Curby an autographed baseball

Thanks to the Northwest Central Chapter and the Rio Grande Valley Chapter for all of their help during this event and during the entire conference!

Curby’s President’s reception hosted by Perdue, Brandon, Fielder, Collins & Mott LLP and True Automation, Inc. at the Hall of Fame Museum at the Ballpark in Arlington.

First place 5K Walker:

Ken Nolan

2010 Scholarship Award Winners:Katrina Holmans

Charlene Coppedge-LinkChristina White

First Place 5K Male Runner:

Dennis Hart

First Place 5K Female Runner:

Peggie McCormick

Walter Stoneham 5K Fun Run/WalkProceeds from this run go to fund the TAAO Walter Stoneham scholarship fund which provides money for education to anyone employed with a taxing unit, appraisal district, or who is registered with TDLR.

“The Gang”

Many thanks to the 2010 Scholarship Committee for their time and effort to select this year’s scholarship winners

and coordinate this fun event!

Liza Weckwerth Janet Doyle Anita Henry

Teresa PeacockPeggie Moore

First Place Team:

Zelda CryerElizabeth DossDebbie Glenn

Once again, the Annual TAAO Conference Golf Tournament was a blast! In times of economic downturns and descent, where else can one have so much fun and comradely at such a good price? That’s right; it doesn’t exist unless you’re up in the DFW Metroplex hitting the links. The tournament started early with registration amounting up to nearly 80 participants. While consuming donuts (catered via Linebarger Goggan Blair & Sampson Law Firm - Austin), some of the early golfers took stabs at some early morning drives at the Great Southwest Golf Club’s driving range. The morning temperature was hot, but the momentum for playing golf was eager and awaiting for those who timely rendered their $70. The course, Great Southwest Golf Club, is an 18-hole private golf club located in Grand Prairie, Texas. It was founded in 1964, when Byron Nelson and Ralph Plummer set out to sculpt a track that would consistently provide challenge and enjoyment for golfers of all skill levels.

The Platinum sponsors for the tournament this year were linebarger Goggan (Austin), Sterling national (Atlanta), paradigm Tax Group, and George mcelroy & associates. Silver and Bronze sponsors for the tournament were perdue brandon (Houston), p.e. pennington & Company, and Thos Y pickett (Dallas). I like to give praises and acknowledgements to all those who participated and showed support in this historical golf event. As always, the pleasure is mine, and I look forward to seeing everyone in Corpus Christi for the next Annual TAAO Conference Golf Tournament.

2010 TAAO CONFERENCE GOLF TOURNAMENT(August 30, 2010 @ Great Southwest Golf Club – Grand Prairie, Texas)

Respectfully,Robert Evans2010 TAAO Golf ChairpersonDallas Central Appraisal District

after a long morning and afternoon of golf, rest, and relaxation, the tournament had to eventually end with the following results (and/or disappoints):

first place winners: The Kurz Group. Team members were: erol orer, mark Vandergriff, don walker, brett walker, and andy lewis.

longest drive winner: doug Calame (Perdue Brandon Fielder Collins & Mott)

Closest To pin winners: Kevin brennen (Perdue Brandon Fielder Collis & Mott) and mike wren (George McElroy & Assoc.)

Committee Members:Anita Henry (Linebarger Goggan - Cypress)Janet “Queen” Jennings -

Debbie Glenn (Aldine ISD Tax Office)Liza Weckwerth (Brown CAD)

(Linebarger Goggan – Cypress)

CongratulationsTAAO’s 2010 Award Winners

Marillyn albert achieveMent awardMarvin D. Qualls

cta of the yearTracey Foster

instructor of the yearAllen McKinley

President’s awardCharlene Coppedge-Link

Windy Nash

rising star Jeannie Gaines Prater

TAAO is proud to honor each of these deserving individuals who have demonstrated their dedication to the Texas Property Tax industry through

professionalism and integrity.

��


Congratulation ICTA Members!

Jennifer Appel Rick Armstrong

Don AwaltTerry L. Cavaness

Brian CalvertMike Cook

David Scott Hammer Kenneth Laird Zachary Magoti Carolyn MiedkeAmy C. Pitman

Phillip Scott Marianne C. SmithDaniel Brent South Michael Williams

Stacy Wood

Congratulations ICTA’s Class of 2010 for earning their CTA


Diane Malone, RPA retired August 31, 2010. She served 10 years at Harris CAD, and also served as the Assistant Chief Appraiser of San Jacinto County and was the Tax Assessor Collector for the City of Cleveland.

Tom Latham, RPA, CTA of Harris CAD, retired after 26 years of service on September 30, 2010.

Melvin C. Kennedy, former Gulf Coast Chapter member, passed away in Kingwood, Texas on Tuesday, the 21st of September 2010 at the age of 82 years. Mel spent time at Montgomery CAD, as the Splendora ISD Tax A/C and worked with Searcy German in Humble. His wife Darlene was the Tax A/C for North Forest ISD prior to Lillie Jones.

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MeMbeRS:Send us the news you want to share with association members. Keep your colleagues up to date on promotions, moves, celebrations, and even passings. This is your space to share events of interest with the TAAO family.

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tan fall 2010

Documents

cta region

eddie carter region

david flores region

directormanny natividad

carolyn allen region

marianne smith region

janice gangawer region

windy nash region