2005 Real Property Certification of Apprailsal Roll and Listings of Properties

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071 Melling Address: OFFICE OF CHIEF APPRAISER P.o. Box 920975 Houston, TX 77292-0975 AUGUST 29, 2005 MS KATHERINE POWELL ASSESSOR COLLECTOR CITY OF LA PORTE P O BOX 1849 LA PORTE TX 77572-1849 DEAR MS: POWELL: ~ ~ ,~~ ~ Harris CountyAppraisalDistrkt ~O~ 13013 N~Iwest Fwy, Houston, Texas ~"'~ Information Center: (713) 957-7800 On August 26, 2005, the appraisal review board (ARB) approved the 2005 appraisal records under Sec. 41.12, Tax Code, thus making it possible for me to certify this year's appraisal roll to each taxing unit. As you are aware, while the Tax Code provides for approval of the appraisal records to occur on July 20, it also stipulates that the ARB cannot approve the records until no more than 5% of the total appraised value in the district remains under protest. Historically, we have reached the 5% level by the end of the second week in August. This year, because of implementation of a new computer system and new appraisal software, hearings began. about two weeks later than usual. ~ Additionally, because of concerns over the level of taxation, we received nearly 200,000 value protests -- a substantial increase over prior years. Implementation of the new computer system had to occur in phases. For 2005, real property (except mineral accounts) was valued using the new software. Personal property and minerals were appraised using the old mainframe system. While all these applications will be handled on the new system in 2006, this year it is necessary to handle certification differently. For 2005, you are being furnished two separate certification statements and two sets of roll recaps. One of these covers accounts appraised in the real property system and the other covers those accounts valued or accounted for in the personal property system. To arrive at your totals for truth-in-taxation purposes, you will need to manually add these separate certifications together. Additionally, we have enclosed a detailed set of instructions to help guide you through the recaps generated by the real and personal property appraisal systems. -Approved & Certified Accounts As was the case in prior years, "approved" accounts on your certified roll include those on which no protest was filed, those on which a late protest was filed "without good cause" as determined by the ARB, and those on which a timely filed or "good cause" late protest has been determined or dismissed due to failure to appear for the protest hearing. Uncertified Accounts Your certified roll does not include the value of accounts still under protest; accounts on which the valuation is incomplete and notices have not been mailed; and properties which are either ready to notice or have been noticed and on which the 30-day protest period has not elapsed. Estimated values applicable to these accounts are summarized in the enclosed reports. Final certified values for properties in these categories will be~included in later supplemental rolls as required by Sec. 25.25, Tax Code. eexT07 REV:U a-a-OS rc.ax