\* This transcript was compiled from uncorrected Closed Captioning.
0:00  
2026 meeting of the Bosque Central Appraisal District, is 6 o'clock. We have notice properly given, and we have a quorum, although we are missing one member. Couple of things before we get started, I want to express my thanks to a couple of people, first, Chris Moser and Justin Neuman, for the work they've done on the Facebook site. At the last meeting, this board passed a resolution to establish, as part of a new effort at transparency and communication, a Facebook page that will try to help the public understand more about the process and what happens and when it happens, and what you need to do. And they have far exceeded my expectations. I thought we just have a couple of goofy posts like I pretend to put up, but a lot of effort has been put into really fine graphics and communication and persistent communication, particularly at this time of year, when a lot is going on. So I wanted to thank them for that. In that same vein, I wanted to thank Sandy Raushenberger For she's a citizen here that reads all that stuff and takes it and posted on other sites and helps get communication across the board, and has also been very positive in her efforts to do that. So I want to thank you for that. And then I want to encourage if you're which you are, you're a taxpayer, and it's appraisal time. If you have any questions about your appraisal, you should call the appraisal district office. They're very busy right now receiving these calls, and if you stay the entire evening, come to understand part of why that happens and why it happens, and it's actually designed to happen that you if you don't think something's right about your appraisal, you can call them and work through that with them. And so I encourage you to do that. And if you don't get satisfaction from the staff. We have a review board made up of citizens who you can protest to and go and tell your story, to provide information to. It's all free, all welcoming, so we're trying to get it right, and you think we're wrong, and you got the ability to demonstrate that, then please come. Okay. The second item is audience comments and communications. I'm going to read this so everybody knows kind of the format of this. Members of the public may address the BCAD by completing a public participation form prior to the call to order. Each member of the public may speak for five minutes regarding the topic address. 15 minutes total will be allowed per topic being addressed. No action will be taken by the board in response to those comments in this meeting. In fact, we will not respond because we can't by law and the public open meeting. I didn't understand this. I used to go yell at the community county commissioners all the time. They just sit there and look at me and it frustrated me. And the reason is that the Open Meetings Act requires that whatever we're going to discuss, either it's with you or between ourselves, has to be on this agenda. So if you bring up something that's not on the agenda, then we can't have a conversation that. That's just the way the law works. I try to take those comments that to the extent I think that they're something we can work into the next meeting and carry them over so that some in some way, shape or form they get addressed. Please keep your comments civil. All of us are volunteers, and if you're not civil, we'll ask you to stop, and if you don't stop, I'm gonna call the sheriff so, because I don't need that. So with the with that said, we think we only have one person who's asked to actually speak, and that's saying we have people

3:22  
No, I signed up

3:23  
who signed

3:24  
but didn't say anything. So if you want to speak, you're welcome to speak. I just we were confused a little bit about how form came out. But let me start with Sandy Raushenberger. You have your five minutes. Are you Sandy? Okay, I'm sorry. I don't know yet. Don't I got you signed up? You're right. Please. Would you like to come if you want to come forward, you can or you can stay there.

3:45  
Okay, the first thing I'd like to talk about tonight is mass appraisals. I've been realtor for over 11 years, and most of that time I've spent in the top agent category. Just to give you a little bit about my background, I've been in top agent magazine. I've been in who's who in America, who's who in the top professionals in America, 24 and 25 it is my professional belief that the mass appraisal system is flawed for more training needs to be conducted by the staff members running the program. This is what leads me to believe this. In the last few days, I have been contacted by numerous Bosque county citizens to run market analysis on their properties, and 10 out of 13 of those ran the property's market value versus BCAD assessed market value were drastically different, some of more than $100,000 or more what the market would bring in today's market. I have also contacted, have been contacted by citizens that the exemptions are not being put on their properties. I have an example to tell you. I had a 65 year old woman tell me that she personally delivered the paperwork to the BCAD to file for her 65 and exemption. It was denied, and the reasoning was that she didn't give them a copy of her driver's license. She took the document into the office. Why wasn't she asked for her driver's license to make a copy of it? Citizens aren't aware of what they need to present, and BCAD does not educate them on what they need to turn in, then if that is on, BCAD Just another way to get around adding the exemptions that citizens qualify for. The reason I became involved in paraphrase, the County last year when some people, some family members of some elderly lifetime residents of Bosque County, to me and some of them had their over 65 exemption removed and their values raised drastically. Others said they had their own exemptions removed, and they had to fight them. It is my belief that they got put back on that they shouldn't have been put through that to begin with. I also had a family member of a citizen who does not read English, and they went down to get their paperwork to file their protest, and was only given an English only document to fill out. And by the way, I did a comp for them in there, they were way over market value as well. Citizens would like the board members to be aware of these things, but I understand that all correspondence to board members is routed through Justin Neuman, and that keeps citizens from reaching out on their concerns regarding employees of the central prison district, I would like to request that an email for the board members be established to make it easier for citizens to voice concerns between the board meetings. It can be a simple email, like President@Bosquecad.com or secretary@Bosquecad.com That way the emails can be retained and can be passed to the next board, elected board member. It also will eliminate any possibility of information not being passed. I'm done with that one.

3:45  
that 3.1 was mass appraisal. You think the process is wrong?

3:45  
Yes,

3:45  
okay. And the second thing I wrote down here was the treatment you got at the office.

7:30  
It wasn't me, but yes,

7:31  
okay. And the third thing was form language. We should have a Spanish form, I guess,

7:37  
this year.

7:39  
Okay, so that's a dead issue.

7:41  
I'm just giving you some examples of what people had to go through and what I've been contacted on. Okay, that was my five minutes on that one. Now I'm going to start my abuse of power and retaliation. I've had communication with several property owners throughout the county that stated they feel like they are being retaliated on either due to conflict they had with Mr. Moser or Mr. Neuman or because they have affiliation with fair appraisals for Bosque County. I can't speak on their behalf, but I can list out the multitude of issues that my husband and I have had to battle constantly from Mr. Moser and Mr. Neuman. We have four properties. All four of our properties were put into someone else's name. I had to reach out to Arlene, and she helped me get that corrected. Two of our properties had the addresses changed. We were then advised that that was all 911, coordinators fault. They took a picture of our barn. This was last year, took a picture of our barn and said it was on a different parcel, and tried to increase our values of almost $70,000 and which forced it, which forced us to have to schedule a protest and take time out of our busy lives and our work to go down and contest this. And I asked Mr. Moser during that protest, do you even know what property you are arguing about today? The property they said that it sat on is a 50 foot deep old rock quarry and his flood plain, which is filled up several times, so I can't have law or a garden or anything in that big hole without our knowledge or consent. Our name was illegally added as owners to an old mobile home that was on property that I bought. I did not purchase the mobile home. It was never transferred into my name, and I had it torn down one and when I came up with the money, that was an agreement with my thing. We did not give our consent. We did not have knowledge that they did this until we received notice that we were had back taxes on it. So in December of 2024 I started reaching out to Cody and Justin Neuman to have that overall home removed out of our names. I had emails stating that it had been only to realize that it had not been. I've been emailing back and forth. This is now April of 2026, it still hadn't been removed out of our name, and so I had no other recourse but to contact the state and file a case. And an investigator was assigned, and lo and behold, when I checked it this week, our names have been removed. Citizens should not have to endure that much harassment. I provided them with a copy of my contract for purchase of the land icon. I provided them with a statement of ownership from the state whose name was on that mobile home, and various other documents that proved that I was not the owner. After I provided a date stamped picture of this home being torn down because it would just simply be pulled off the property, they would remove the tires and the axles and set it down in a four foot hole. So I actually had to raise money to have it torn down. I sent them a date stamped picture of it being torn down. Since that date stamp picture, they have filed liens against the last known previous owner for the state on that mobile home. Again, citizens should not have to endure this kind of harassment. This year alone, every one of our property's values went up substantially, which is going to make us have a protest. Every one of them, Justin stated they won't put our guest cap that sits on my homestead property is actually in our front yard, just right across our driveway on our homestead. But yet, when I studied the tax code, section 11 point 13, which is the primary law that defines what qualifies homestead exemption, and it states improvements, any improvements used in the residential occupancy of a structure, second home, like a mother in law suite, sorry or a guest house, is typically, typically considered an improvement if it is used by the owner for residential purposes, rather than a separate home unit, and that's what it's used for residential purposes for my friends and family to come visit. I've even had to house one of our daughters in it. I've had to house one of my granddaughters. I wanted on record that my husband and I feel we are being retaliated against by Chris Moser and Justin Neuman, Neuman, because of my affiliation with fair prices for Boston County, and because I help citizens find out their market values to be able to process the values BCAD assigns to their property, they might have had communication with others that have stated they feel like they are being retaliated against, either due to a personal conflict with Mr. Moser or Mr. Neuman, or because of affiliation or appraisal for county, it is my opinion that the other county, in my opinion, and that of other setups for me, that the charges that were brought against Arlene Sweeney and Kyle Williams by Chris Moser, how many should have been speaking now, it is also my opinion and that of others that it was done with malice and to instill fear in others, to not come forward, to speak out against them. I've worked for two separate counties in the past, and issues within the county and address throughout the county before they went any further.

13:56  
I'll let you finish up. I

13:59  
only have one more. One more. I ask you to take into consideration everything that I have advised you of and take appropriate measures to ensure it doesn't happen to us or anyone else in the county. Again,

14:12  
anyone else signed up. Okay? Consent agenda is next. I'm

14:19  
sorry. I was a minute late.

14:23  
Sure, could you state

14:32  
your name real quick? Thank you,

14:37  
Amy. What's your last name?

14:38  
Heiney

14:39  
 I just came from work, and this is my fifth baby, so I don't have a speech prepared. I didn't know I 'd get here, really, no one else talked. Okay, don't stone me, but I'm from California. Six years ago, where I'm from, you bought a house and what you paid for it, that's what you were taxed on for the whole time you owned it. So this is a bit of a hard pill to swallow, because I moved to Texas a bazillion things are great about being here. Property tax sucks, where I bought a house for 60,000 in Whitney, and then all of a sudden, now it's like almost 200,000 and then sold that. And now I just put, I put a double wide on my property, own here in Bosque County. I paid 8000 for it. It's a it's a bad house, it's not a good house. And I paid 8000 for it, and you guys just taxed me at 200,000 for it. So, you know, I don't agree with that, and I'm in the process of dealing with that through you guys. I will say so I've been married to a marine for almost 20 years who says I look at people like they're too good for what they are. And every time I've protested taxes in Hill County in here, people have been fair in my face about it when I go to protest it. And I appreciate that, like whoever of you guys are involved in that, I appreciate that because I come and I have photos and I have information, and I appreciate that. But I guess maybe it's mass appraisals or something you could drive by my house right now and see that it is not built in 2025 and that's what it was taxed as, as a new build in 2025 even though it's a cruddy trailer that I just bought last year for $8,000 so, um, I just, I hope that I don't know, I just hope there's some sort of reform. I really wish that we would buy a property, and that's what you get taxed at the entire time you own it, because that's what's fair. I mean, that's why you buy it. You know you can pay your taxes, you know you can pay your mortgage, and that's what it should be. That's what my opinion is. And I hope that it could be that way eventually. I know it's not that way now, but I don't like this whole mass appraisal thing where somehow, I mean, if someone really did look at my house, there's no way they said it was worth 200,000 so, yeah, okay, that's all.

17:18  
Thank you. Thank you.

17:28  
And you are.

17:31  
He's on

17:33  
the board. Thank you, John, you

17:39  
I'm

17:43  
I dont agree with mass appraisals, but what y'all are in a tough position here, we spoke last time I was here, about the arbitrary number that they have to hit that they don't know what it is, Mass praises helps them get there based on the information that they get from the state comptroller's office. It's not a good system. It's not a perfect system.

18:20  
It's

18:20  
uh, but it's the system that we have that they're having to work in to pay for our schools and everything and the road and everything else we have to deal with. You know, we can complain about all this, all the issues that are going on in Bosque County, but it's not just Bosque County, it's all over the state. I had, I have a niece and nephew that were down in Williamson County and bought a beautiful home. Two years later, they sold it because the taxes went up by dang triple, they sold their house. They're living in a fifth wheel with three kids. They can work from where they are, but they're having a time of their life now. But the thing is, this is a problem that's not just in Bosque County. This is the whole state, the whole United States. And we've been sitting here electing people into Office for 50 years in this country, and there's some of them been in office for 45th 40 of those years, or 20 of those years, and we and we got commissioners sitting here, not that they can do anything. And I saw something, you know about these data centers. Well, why are we sitting here? People electing people that aren't doing anything I love Governor Abbot, but he is driving the data center.

20:10  
He is driving the Bitcoin factory. So Is Trump. I voted for Trump. I don't agree with everything any politician ever said. The thing is, we need to go beyond Bosque county to get this problem solved. We need to go to Austin. We need to go to Washington, DC. We need conventional states across this country possibly can solve this problem by amendments to the Constitution, and get people, if we don't agree with what they say, which most of us don't, right now we're in Austin or in Washington, DC, and get them out of there and Find somebody that's going to do something to fix this issue. The comptroller's office needs to be fixed. That's what drives these people here. You know, they are stuck between y'all and the state of Texas.

21:18  
Thank you.

21:19  
And like said, we're not going to solve it right here in Bosque County. We're going to solve it throughout this country, throughout this state.

21:43  
Alright, You Consent Agenda Item three, you guys had the minutes provided to you that in the financial reports and The supplemental 2524 y'all circulated those two minutes.

22:21  
Up Clark, caught the change. They change.

22:28  
Since you've seen that, up motion, I'll make

22:36  
a motion to approve the Consent Agenda.

22:38  
Have a motion by Mr. Kieta and second by Mr. Blake to approve the Consent Agenda. Is there any discussion? All right, all in favor, say,

22:50  
aye,

22:50  
any opposed, and that consent agenda is approved. Okay, the next item is something we've talked about, and I've kind of moved up a little bit in an effort to continue to try to communicate better with the taxing authorities, to look at both the plan We have to restructure how we vote on these positions. Currently just for the members of community. Currently, every member of the board this board is voted on every two years, and so like this year, four of the people sitting on this board are brand spanking new, and so the law permits us to change that to staggered terms, and we voted or talked about last time doing that, one of the issues, that's one of the issues I want for us as the Board to take to the taxing authorities to let them know it's coming. And secondly, our budget process starts next month, and the budget is coming. There's plenty of time for them, for us to work on it, plenty of time for them to review but I just simply wanted to know what's coming. There was some concern last year, and expressed to me by one of the members of the taxing authorities that they didn't get enough notice on the budget. And so we're trying to fix that. And so I've worked on a short presentation. It's like a page and a quarter, and what I'd like to do is see if you guys will help me. And I don't know, I think we can do with the three of us, he actually work for a living, but not that you don't know, but you seem to be more flexible as we split up these, these school districts and Taxing districts. And I've got a breakdown on how, how that might work between us. You take three or four. I take three or four when you go to their five minute meeting portion that they have and you run off this, this presentation basically explaining to them the selection process for members, and how we want to change it, why we want to change it, and what they don't have to do, because it's an odd thing under the law. If we present we pass a resolution and send it to them, if they don't do anything, then it becomes the way we do elections. If they vote against it, then we have to do something else, and they're just really done. We don't believe there's any reason to vote against it. We want them to support it, but we want to go tell them why we're doing it, so we hopefully they'll support it. And then secondly, just to give them notice, on them, on the on the budget coming. So if, if anybody wants to talk about that, or discuss it, or have any questions about it, let's talk about that now. And if not, I want to actually do a motion that the board members will go forth and do this, so that we've got a little bit of authority behind us for what we're

25:47  
doing. What's the process? If we decide this? Chris, do you call the taxing entities to get them put on their agenda?

25:54  
But you don't even need to get on the agenda. This will take less than five minutes. You just show up. Do just what these like this, these people, did you give them your five minutes? You said, Yeah, I'm from the appraisal district. I'm welcome, and we're trying to increase our communications with you. And you spew this out, and you're done

26:10  
yeah,

26:11  
any questions?

26:13  
No, I already did it in the gap. They're totally happy. How could it not be that way? Yeah, that's right.

26:21  
Okay. Well, how about a motion to approve the plan to communicate staggered terms for board members and the upcoming broader budget process to the taxing authorities?

26:33  
I'll make a motion. I'll second that, or go ahead. Rob second,

26:39  
yeah, we'll just say that Justin made a motion to approve the plan to speak to the taxing authorities with regard to staggered terms and the upcoming budget process, seconded by Robbie Clark. Any further discussion? All in favor? Say, Aye. Any opposed? Thank you. Item number five is the Under our current lease. We have two five year options to extend. They are favorable to the appraisal district because the rent does not go up, except in case the taxes go up, and that's for five years. And so the appraisal district elected to continue under the current lease, paid rent in February and March and April. And I was talking with Chris about it and decided that we should put together a little document that is an amendment to the commercial lease, because the actual original landlord has sold the property and there's a new landlord, just to clean that up and then to confirm this, this this extension. So what I'm really asking you is to if anybody has any questions about extending the lease, I think our landlord, if we, if we go down the road, I know there's been some discussion down the road that we don't have enough room for the ARB to do their business. The ARB is sometimes on top of the people in the appraisal district office trying to do their business. So there is a discussion ongoing, off and on, about other space for the ARB or possibly moving the entire operation. None of that's even gotten any more leg room than what I just said. It's just a it's just a topic because we're covered up, and when we do, we'll put it on the agenda and we'll have a full discussion about it. But for now, the right thing to do is to just stay on our current lease until we can figure out something better. So

28:57  
do we feel like we that y'all need more space beside it, since there's availability besides the yall's office,

29:03  
if we could separate the review board and put them in their own space, I think that would be good for optics for the property owners, because

29:11  
I think there's an option right now,

29:13  
Robbie brought this up that someone had spoken to him about, what was the tan and so on, which is the space between us and subway. And

29:26  
I thought I should have arrived several

29:28  
years on the end. So

29:30  
there's another one. I think

29:31  
there's another one, but

29:32  
it's, it's leased to Brookshire,

29:35  
stripped. It's stripped, okay? And it's probably 100 grand to last

29:42  
time we're on top of each other and we can brush the wall open or something. I

29:47  
went over there and met with them just this is on this possible, whether we should extend or not. So I think we're talking about fair thing. We looked at, I asked him about that space, and the one that, I think, the buddy, the guy who contacted you, was the smaller space, and it just doesn't do. The bigger space is just this. First of all, it's they want to, even if they would sublease the Secondly, it's, it's a shell, and so we got a big dollar sign to have to fix it. So neither one of those, unfortunately for now, let's just take up the question. Any other questions about the

30:22  
amendment

30:22  
motion? Take

30:23  
a motion to do the

30:25  
amendment motion to approve the First Amendment to commercial lease, as included in your packet by Doug Kieta and seconded by Justin Blake. And is there

30:42  
any further discussion? All in favor, any opposed? I do have one

30:48  
question,

30:50  
yes, ma'am,

30:52  
is pertinent? Land already been purchased for a new building. My understanding, prior,

30:58  
I know no land has been purchased for a new building, and I know nothing on our financial statements that shows you on land.

31:07  
Well, you addressed that last month, and you researched the record that they talked about in 2024 and then it evaporated

31:15  
2024 there was an enormous amount of discussion by that board about new buildings and contractors and architects and all that kind of thing. There's nothing in 2025 and then I don't see anything on the financial side. So if you got

31:34  
I just was under the understanding when it started, the first time that the land was already purchased, it was waiting on the survey and it would close. So I just was curious if they owned it or not.

31:48  
Well, based on all the thing, I know, we all know when, okay, we are just attended in a tiny, little building.

31:56  
You should be in my building.

31:58  
Ours is not as small. You're right. Okay, item number six is to discuss and take possible actions on bids for new general counsel for the Bosque central appraisal district. Justin, as the board knows, our current or still, our current general counsel has asked to withdraw because they think they have a conflict of interest with some other work that they're doing in the county. We have two proposals that the administration of the district have tamed for us. One is the low swing firm, and the other one is the Olson and Olsen, I have this candidly, will tell you I have read the low swinging proposal I have spoken to believe it's Mr. Swinney. Is that right? Yes,

32:57  
 Yes sir,

32:58  
and to sort of evaluate what they do and who they do it for, and kinds of things they do, and rates and all that kind of thing. I have not seen the Olsen Olsen purposal until tonight. And I do know this that the Swinney group is out of Cedar Park, which is north of Austin, and the Olson Olson bunch is from Houston, and I don't know there any representatives here tonight from either of those firms. I don't think I can. We can give it fair shake not having seen the two proposals tonight.

33:41  
Well, the Olson proposal doesn't even have any financial rates. So what do you buy? And you'd be buying a pig in a poke. I think you got a table and

33:50  
We both need more demanding, so I don't know what's not

33:56  
how is this put out for bids?

33:56  
It was, there's only a minimal amount of attorneys that would even bid on us to begin with, and there's basically a running list or and so I contacted all of the ones capable of taking over our services. Some of them declined to bid, or we would have at least four bids, but there were two that just declined to do for workload.

34:24  
Yeah, very specialty representing this bunch and so, so let's table it until next meeting, when you've had a chance to review those and we can get us more information else inside. Just preliminarily, I was very happy with my discussion with Mr. Swinney, his rates, his attitude about things, and having been in that same business for 45 years, I knew the questions to ask. Let's just put it that way. So let's table that for now, and we'll take it up. All right, a number of you have expressed concerns about the mass appraisal process. I hope those who were here last time will help spread the word about kind of restrictions that both the district and us we are under with regard to how much we can affect any of this at all. But I thought it would be important to this group who knows a little bit about it, but it's importantly for the people that are here. I'm so glad to see so many people here to hear about what actually happens and what we what they have to do under the under the constrictions that they have with regards set by the state, as far as appraisal and what comes with it. So I asked Chris Moser to make a presentation.

35:58  
Thank you, Steve. Mr. Kieta, could you pass those through? Thank you. There was some extra copies of the presentation in the back for the audience, if you pick them up, and I'm going to give you all some tips and tricks and tricks and some pointers, some helpful hands, and see if we can do some things to help the property owners as well. And I will Yes, ma'am, when I get going, I'll start speaking a little louder, ma'am. And so I'm going to begin by just speaking about the annual tax cycle. And you can see on the front page that January one is the valuation date. And so that's a critical date in what we look at. Basically, if you're building a new home, and it is there as of January one, it is taxable. And so if you're tearing down the structure, I would recommend that you tear it down at the end of the year, because you're going to pay taxes on it if it's there on January. One another trick would be that if you are building a structure at the beginning of the year, right now would be a good time to do it, because you won't pay taxes on it for this year in October, you would go a full calendar year and pay taxes on it in October of 2027 so the January one valuation date is critical to look at, and it's also critical to look at when we do our appraisal analysis for sales data. And so we're targeting that January one purchase price, what it would have sold for as of January one, and the sales that are closer to January one are the ones that have a little heavier weight in our calculations, and also with the review board when we're doing protests,

37:53  
Chris, if you tax work in progress,

37:56  
we do and so if you are building a home in the month of October, November, December, and you have a slab and it's only 30% complete. Use

38:04  
tax at 30%

38:05  
put

38:06  
an estimate of 30% complete on it, and also work with that property owner as to that completion rate. If there was a discrepancy, property owner would just show us a little bit of how far they were going along. And most of the time, it helps the property owner to get a reduction if we calculated it incorrectly. Next up down, one down is January 1 through April 30. That's kind of where we're at now. We're ahead of schedule this year, ahead, further ahead than we've ever been, actually. But that is when we were actually out there, measuring those houses, wrapping things up, processing exemptions and applications. We're doing ratio studies. Justin and I looking at each neighborhood and what sales have occurred in that neighborhood. We're also looking at costs of construction, and if building costs have gone up or down. And so the price for lumber and labor and gasoline every last thing does add up in the cost of construction. And so those are things that we look at at this time. And then between April and May, we send those appraisal notices out, and the notice does explain the appraised value of your and your protest rights. And so we are a little bit ahead of schedule on that, because we've already sent our notices out in April, and they're supposed to be, you know, so now a little later, but as a reminder that protest deadline is the 21st of May, so make sure that you're checking those notices. Now, if you didn't get a notice, there's a reason for that. We're required to notify the property owners if we appraised their property. And this year we appraised Kopperl, Walnut Springs and the Morgan school district. And so all of those individuals, all those property owners, did see a valuation notice. And then if you live outside of those districts, if your value stayed the same or was reduced, you may not have gotten notice. We're required to notify you if your value went up over $1,000 so I would recommend that you check bosquecad.com if you have not received your notices yet, take a look at bosquecad.com pull up your accounts. Make sure that you agree with the value or not. If you do not come to our office, file that protest, have a discussion with us, and we would love to work with you on that. So there are some people who did not receive notices as their value went down, and we did not appraise the property. I'll move along to the next item, and that is once we get those protests in, the protest period begins and the review board begins to hear those protests and make determinations on the protest that's then we get into October and September, when the local taxing units have their meetings, that is going to be the time when the dust settles in the protest period, we've worked with all the property owners and made sure everything's okay. Got everything settled down. Everybody's property values are in agreements. Everybody that protested, they're nullified has to be 95% of the role certified in those entities, so that they can budget at that time period. And then, of course, in October, the tax bills are mailed out from Arlene. And then we start the whole thing over again. January, 31 the property taxes are due for the taxing units, and there are penalties assigned February 1. So that tax bill is due February 1, and you will see penalty and interest accrue on those bills monthly. And so it's very good to pay them when you get them go on to the next page. So the mass appraisal process, it's not a guessing game. We follow rigorous we follow a rigorous six step grounded in actual market sales governed by the I double ao, the International Association of assessing officers. And it's a they have a national standards across the United States of how this job is supposed to be done. And I've got a little short synopsis of that. You know, step one is defining the market areas, and that's one of the most challenging jobs of appraisal in this county. When you think about the robustness of this county, with the Brazos River and the Bosque River and along with our hillsides, along with negative attributes like flood plains and things of that nature, it's very challenging to do a subdivision appraisal. When you have waterfront properties in the subdivision and you don't have waterfront properties in the subdivision, you have multiple elevation changes. This county has a lot to offer when it comes to diversity and terrain and topography, and so there can be extreme variations within a tight spot. It makes it quite challenging. And so what we do is we define those market areas, like lakefront subdivisions, rural market zones, and we look at those for the soil types and what kind of grasses grow, and what kind of agriculture is being done in that in those areas, we find that some properties sell for different rates based on the agriculture use. If it's native pasture, it may sell for one rate. If it's improved pasture, climb grass field, most people don't want to build a house out in their hay field, might sell for a little less. So we do look at those areas pretty tight knit and make sure that we are appraising them based on what they sell for. And some of the agricultural land does sell for a different rate than the other types. There's also improved pasture land, and you know, it gets to be quite beautiful. So we do, we do. Got to look at all that we and again, we look at actual transactions that occur and compare those to the current appraised value. See where we need to go. We need to go down on the value, go up on the value. We do reduce values regularly, and sometimes we do have to raise the notes. We're also collecting that data, collecting arms length transactions. You have to use verified sales data, and that's very important if you're a property owner, that if you're under the opinion that it may be a lower value, maybe you bought it from your brother. It wasn't listed on the market to the public, those are critical factors. If it wasn't listed to where everyone had the opportunity to purchase this property, it's probably going to sell for a little less. If it is listed by a real estate agent, you're going to get a premium rate for the property, and that's what we call an arms league transaction. So those are the ones we use. So then we go into our valuation models. We do start building these models to actually test our results on front footage, Lake Front lots, acreage, tables and subdivision properties. When we're looking at these subdivisions, most of the time we're looking at the front front foot on the street, and we assign a price per front foot. So if you have a 200 front foot lot in a subdivision, we would assign a $200 $100 $150 per front foot on your lot, the next property owner would have another 200 foot, another 200 foot. If all the lots are uniform, we assign a standard price per front foot to all of the lots, and so they're treated equal and uniform, and the only variance would be the amount of land that they own. The same configuration is done with acreage. If you own one to 10 acres, we look at what one to 10 acres are selling for. 10 to 20 we have tables to put this data in the sales data, and also the mark the appraisal data. We look at how far we are off and where we need to move one acre of land, five acres of land, 10 acres of land, up to hundreds of acres of land. And so we are testing our data to make sure that it's going to be at the right market value at this time. And then step four, we do time adjustments a little bit on older sales, just to see if we if those properties are going upward or downward. Sometimes a property may sell two to three times in a row and with no changes at all a vacant lot. And that can tell you a tale of the market declining in that area or increasing in the area over a time period. And so we look at that as well. The ratio studies we start. That's basically us really testing what's going on. And we have a little bit of data below to show you all of the properties and where the rates are. And compared to the I, double A double ao standards, the medium target there is 90% to 110% we're looking at just to get it 100% market value, and then the coefficient of dispersion needs to be less than 25% and that's going to be your variances on your your specific items when it comes to the sales and the appraisals, how far away the appraisals are basically from the sales. And you can see our results there. The median on rural land is 1.033 on our subdivisions, point 968, and the medium acreage in is going to be point 920, the one thing you could think about when you see that is that this county is being subdivided slowly but surely, and the subdivision lots do sell for more than the anchorage lots, and so you do have a little bit of higher prices there, and the rural land typically sells a little bit a lot lower than subdivision lots. And then the last step is we review all this data, we test it me, and Justin, bump our heads together, make sure that we're ready to change values up and down in these each categories, and that's going to be across the board when it comes to land mainly, but also the structures. And so we do also look at the structures to make sure they're they're selling for the correct value in these communities. I'm going to move to section three. Yes, sir,

48:03  
because we have a accomplished Realtor with us. You mentioned at the last meeting that it's very difficult in step two to get sales data. So ma'am, one of the problems they have is everybody complains of my house sold for so much, but the data isn't available unless the realtors give it to us, because, by law, they don't have to give it to us. So the guy is shooting against the target. That's like this, or maybe it's like this. He doesn't know, in your organization, you could help, you could help this process in your trade organization by saying, Look, we need to work with the appraisal district to give them The data.

48:45  
Yeah,

48:51  
yeah,

48:57  
not the sales

49:01  
process.

49:02  
Now we do them. That's not a bad point. I will both of you are correct not to argue with either one. But we also do look at listings to see if the homes have been remodeled. We actually do track that in the newspapers and on the websites. And if there's a property listed for sale, we have it appraised for 100,000 it's selling for 300 It's listed as being up to as being updated. Of course, we're going to in the correct the correct time. We're going to up the value based on the remodel, so that we monitor listings to make sure that we follow the sales.

49:34  
Right now, there's Harr we listed for like, do something, and it's being appraised for free something.

49:41  
Okay, we're not gonna, we can't really delve off into specific items. We're only supposed to talk about that. But also, I need him to get through this. He's got a whole lot more to say. We happy to talk with you about it, but just not.

49:55  
Alright, and thank you. I'll move to the last page and just wrap this up, guys. And you see, the Texas log is every property meaningful rights, and you should definitely exercise them. The system is designed so that BCAD, BCAD work can be reviewed, questioned, challenged at multiple levels and formally before an independent board and through the courts. The first thing you need to do is file a protest. And I can't tell you how critical that is. We're being overwhelmed with phone calls, people walking in, and we welcome that. But really, the first step you should do to help us stay organized, to help the property owners, is to just walk in and say, Hey, I'd like to protest my property. I'll expect a phone call back from you, you know, and I want an informal meeting, and we will call you. We're going to set up a time of day just to sit down at our desk and see if we can negotiate and make it right. And if we cannot, if we can't agree, then you'll be in front of Mr. Campbell here at the appraisal Review Board. But we definitely want people to go ahead and protest if they have any any issues at all. Then again, it's in the air, hearing, ARB, hearing, I can't tell you how many times we get the protest and the property owner, property owners just don't show up. It happens quite often. And Mr. Campbell is becomes quite irritated over that, because he sits there at the wall, and he does believe it's a waste of money anyway. I won't get into that too much further. If you disagree with the ARBs decision, you do have the option to file binding arbitration as well, which an arbitrator would be assigned by the State Comptroller, an independent arbitrator, someone is nowhere around Bosque County, usually an attorney or real estate agent, and they'll basically have a retry of your case with the appraisal district. And it also does allow the appraisal district to settle that with the property owner one more time, if we need to. So sometimes that happens, of course, apply for your exemptions. Your homestead over 65 exemptions. We are always right there to facilitate that for the property owners, and we've made it very easy these days to do that homestead with multiple different ways to free all to get us that information via email, even taking a picture of your driver's license and texting it to us. So we're really proud of the ways that the upgrades and updates that we can do to help people do their homesteads. And then a couple important deadlines to know. You know the May 15 and third. That's the 21st this year for the protest process. Your homestead exemption is April 30. But we can go back two years on the homestead, as long as you that's your primary residence, that's where you lived, and maybe get you a refund on the on those taxes that you overpaid for those two years. We love to do that, and we'll guide you to get that two year refund if you've lived in the home for two years and you are the legal owner of that home for the last two years, you know the binding arbitration once you've protested, you have 45 days from the date of the decision if you just if you want To decide to go to binding arbitration. And last thing is, what's going on in the county? What is BCAD working on a little bit around the county? And the first thing we did is, we did administer and appraised around 22,000 taxable accounts in Bosque County for 2026 we did develop I double ao compliant land schedules across six zones, 168 front footage tables and 43 subdivision acreage tables. And we did, you know, obviously, look at market data to make sure those values were as accurate as possible. Again, conduct those ratio studies. You see the mean ratio of between point 968, and 1.033 and our coefficient of dispersion at 22.9, pretty good. And then we did do the time adjustments as well. We administered property tax exemptions for the homeowners over 65 we're continuing to do that agriculture exemptions. Today was the last day, so if you have not applied for the Ag exemption, I would encourage you to drop one off in the night drop, because it would still be considered timely. You could still email us and get it to us till the end of the day, but tomorrow, ag applications will be late, and that is a big major deal, is quite serious. Last thing that I feel like is very important, and I'll take one second Steve, on this, is we process close to $155,000 in rollback revenue to the entities in the first quarter. And I want to kind of draw an alarm on that, just to say that that's going to be family farms that are chopped into subdivisions. Those are going to be 100 Acre, 200 acre tracts that are being chopped into three acre, five acre, 10 acre tracts, and being sold at a premium, at a high rate, much higher than you would buy a regular farm for 100 to 200 an acre. You know, if you find 200 acres, you're going to get a pretty good deal, five to 10,000 acre, maybe more 15 to 20 so when you sell, we are seeing a 13 acre track. Sell it. Sell one acres a piece for 65,000 a piece. And it's just going like that, one acre for 65,000 in a pasture.

55:20  
So if you don't just I'm going to explain it. If I'm wrong, you can tell me that they may not have caught all that. A rollback tax means, if your land has been a certain use, like it's been a cow pasture, and it gets taxed at an ag rate at cow pasture, and it gets converted to lots for homes, and it's selling for $65,000 an acre. There's a thing called roll back taxes, which means, for the last three years, correct, they can go back and collect the taxes that should have been collected had it been a subdivision, and that money is being paid by the people buying those properties. And secondly, it's going to the taxing. It is which, which is the final thing I want to say about this, which is on the front page of this, which is, I didn't know my dad used to say come from Sikkim when it has to do with appraisal districts, until I got elected to this job last December. And one of my marching messages that I'm carrying on what the appraisal district does, and I'm trying to go to as many organizations as I can is help people understand we don't have a darn thing to do with with really your taxes. I mean, you think you I understand that value drives taxes in some states, but think about this, we set value, and whatever that value is that goes to the taxing authorities, and they sit down and they say, We need $10 million to run our county next year. So we take this value that we get from the appraisal district, and we set a percentage necessary to pay that tax. And every year, for the last four or five years, as you all well know, the values in this county have gone up. And if you go look at the tax rates and at the county, this is one time they've gone down, because that's what happened. So the fact that your property goes up does not mean your taxes are going up necessarily. The second thing is that I wish all this energy just sitting in this room all 50 people or 40 people that are here, the values are going up. The data center comes online in either 27 or 28 it may double the taxable asset value of the county. Let's just say it increases at 50% Well, if those rates at County and the school districts and the like, don't come down. There's going to be a surplus of tax money that they're collecting from you. And I personally don't believe the government is in the business to make a profit and so and so. Take take all this. Take all this. If you're mad about your taxes, don't be mad. Not her. She just gets employed. The tax assessor just gets employed to collect it and to send out the assessment and to collect it. It's not her, either. It's the taxing authorities, which is County, the cities, the school districts, and they're the ones that need your attention and my attention, because I'm going to do it, to talk to them about what their budgets are and how much they need to reduce these rates because of the increased value in the county, but we don't set the taxes you guys having. This is not a public meeting. You're not allowed to speak, and I'm sorry. You guys got anything else on Chris's presentation? Do?

58:38  
The seven rates, amount you give them in May or whatever it is from tax rates, and then, before the tax statements go out, we've had to revaluate many different places, and that value so gap school is a good, good thing this. It's been a couple of three years ago, I can tell you, but they set their rates based on what their estimated is. And then it wasn't just in gap, but overall, I had 18 people over 65 that their rate, their tax evaluation, went up $100,000 and their rate was they recalculated their their freeze so their taxes went from 800 to 2500 Well, the county, the school, the city, have all based this on That extra $100,000 that we had on 18 houses that I personally am aware of, and I don't know what else, and I that's an issue, because I know the gap school hurt that year badly because they had put in for bond, and they were trying to, you know, and then you get cut off this much money. Is not really tactical money.

1:00:27  
Well, I'm not familiar with what happened there. I do know this. Once again, I stuck my neck in it, and I'll let him speak to this too. They do these. They send out this number, this big number, y'all get your y'all get your standards, and then everybody starts coming in, and then they file protests. And the protest season goes from when to win. When do you try to wrap up the process,

1:00:51  
July 25

1:00:52  
about July 23 and they have to be if they're within 98% or 95

1:00:58  
95%

1:00:58  
95% of the I of the final taxable number, then that's the number that the taxing authorities get to set their assessments. There's there's none of this. You know, you get a number in April, and then they change it dramatically in in July. They don't give them a number until they're 95% done with the assessments on these properties. And I don't know what happened in the gap three years ago, and obviously it hasn't happened since. So I'm not arguing with you. I'm just saying there is a process is such that the taxing authorities get a darn near final number before they go set the right so that we don't have a bunch of this adjustment going on. Anything else. Thank you, Chris for that. The other thing that seems to be coming up a lot is the whole issue of we've got solar farms that are online. We have solar farms coming online. If you look on the Bosque CAD site, it will tell you the top 10 taxpayers in the county and the top 10 taxable assessed value land owners in the county at all kinds of different levels, whether it's grass or homes, whatever you'd be pleased to know that the solar farms are the single highest taxpayer in account at $300 million is what they're they're the ones that are online, are currently evaluated. And that's, that's a nice number. That's that forces a lot of taxes, as long as they haven't been given away by the taxing employees, and not all taxing authorities. BACD the BCAD, the Bosque Central Appraisal District, us, it's us. It's their website, just, and I always want to say, Bosque County, the Bosque Central Appraisal District. There's, is it? What tab is it under Justin? Is it under data or public information? Public Information under Resources? Yeah, under Resources and public information. There's more stuff in there about this planning and its values, but encouraged to go. So anyway, these, these, it has been expressed to me that people ask me, What are you going to do? What is the appraisal district going to do about solar farms, the data center coming online? And then there's a big lime plant over close Riley called it's called Lost, so you pronounce it, it's L, looks like El hoist, and they're expanding in a very large way. And so they're adding value. I don't know there's any other really demonstrable one that's quite that big. But anyway, I wanted there to be a discussion from our appraiser group so that you would know we would know kind of what plan is.

1:03:59  
Okay? And so first thing I would say is me and Justin are educating ourselves on that. We've taken some training, and we've also, today invited capital appraisal group who appraises our industrial appraisals, and I have Ashley Mayfield and Greg Davis here to kind of talk with y'all or answer some questions that y'all have about it. Do y'all want to introduce yourselves? Sure,

1:04:20  
I'm Greg Davis, president of capital appraisal 20 years is actually Mayfield. One of our senior industrial appraiser is out in the field. We work 71 appraisal districts in the state of Texas, anywhere from Galveston out to Pecos. And we see a lot of stuff, and we can do a lot of stuff. And solar farms not new to us by any means. Neither are the data centers. Whether it's data mining for Bitcoin or whether it's it's data service centers for you go be part of the cloud, it's what it amounts to. My old boss, you never knew where the cloud was. So anyway, let's start with solar farms. Okay, in the past, there's always been some tax incentives for the solar farm and wind farm operators to where they get a tax credit based upon the size of the farm, the amount of production that they do, that's gone away now. And so if you look at a solar farm, or let's take a wind farm, and they're producing income, and it's income producing property. You're valuing that income stream, and you want a return on an investment of X percentage, okay? And that means it should be worth X amount of dollars. Well, now we've got into the difference between market and taxable, because most of the revenue associated with these renewables now has been ruled by the state Supreme Court that that income is not considered taxable. They consider that like your cash, your cash is not taxable, your stocks are not taxable, your things of that nature. So now, all of a sudden, you've got market at a high level of income, but for taxable most of that income is gone now, so you're going to see a real drop in the taxable value of those types of properties. And that's something that we have to deal with that the state set. So solar is a little bit different in that solar farms are almost economical Now, as far as their ability to convert sunlight into energy, a certain percentage capability to where they can pay all their expenses and all these good things, but the tax code has got certain ways that you have to appraise certain assets in these solar farms. For example, you have to use the cost approach, cost minus depreciation for certain products, certain assets in these solar farms that are attributed directly to the generation of electricity. Okay, so obviously, that's the solar panels, that's the solar cells, but that also is your actuators that's moving the arms and the motors that's moving the actuators, because they maximize the generation capacity. But the other stuff, you're not limited by tax code with regard to depreciation, factors and things of that nature. So solar farms a little bit different animal. There's a lot of them, and we do a lot of them. Most of them tend to have abatements and 313 agreements. Now, 313 agreement, in my layman's term, is an abatement for the school. Okay? It's either limiting the taxable value of the property to x, amount of dollars, 20 million, 30 million, something like that, depending upon the investment, or it's an agreement of payments in lieu that they agree to pay $15,000 a month for the next 10 years to have no taxable value. So it helps them with their with their cash flow and stuff. So that's part of the issues that we have to deal with, is making sure that these abatements are on time, that they're meeting the terms and conditions of the abatements, because if they don't, the taxing entities have the ability to cancel those, those contractual agreements.

1:08:52  
Can I ask you a quick

1:08:53  
Yes,

1:08:53  
sir, the 313 don't exist anymore. Is that right? They're not giving they're

1:08:58  
not called a 313

1:09:01  
they call

1:09:02  
them something. Else.

1:09:03  
They can still cap value

1:09:05  
at

1:09:05  
the school district.

1:09:06  
Industry wouldn't let them get away with that, so they just did, like all good politicians in office, they changed the name.

1:09:15  
How about the payment in blue? I thought that was also off the table.

1:09:19  
I'm still seeing it. I looked at some abatements The other day, and they had the abatement schedule was 100% okay, but in the contractual agreement, they said that they would pay X amount of dollars per year for the first five years the next 10 years. It's a contract for

1:09:42  
pay. Please,

1:09:43  
sure. So obviously, if you have any questions, just raise your hand. Let me

1:09:50  
know this is not a public meeting. I'm sorry. It's just not a public meeting. He's supposed to be presenting to us, and you get to listen.

1:09:58  
Okay, I apologize

1:09:59  
I can't help but that's just properties

1:10:04  
Okay? Data centers. Data centers are a relatively new phenomenon that we're running into. They're very popular in Texas because they require a lot of electricity. Now with our ERCOT system, and I'm all for ERCOT because we with a little bit of Oklahoma, we're self sufficient. We're not involved with the national grid, okay, but these think of it as a big building that uses a lot of electricity, that generates a lot of heat, that requires air conditioning

1:10:44  
and water

1:10:44  
air conditioning. That's part of it, yeah, so to me, at a simplistic level, that's what a data center is. Okay, you'll always have tax agents that will try to make arguments that certain parts of the assets are not taxable. For example, software, as a general rule, is not taxable, but if the software is required to work the mechanism, it's part of the value of the mechanism. Okay, so Microsoft Word, you're not going to get taxed on. But if you've got a laser machine that does welding and your operating system moves it around, it's not a separate cost, it's part of that system. So data centers aren't that challenging with regard to getting the information. The challenging part, we know what they're going to cost. Okay, we don't know what they're going to earn. And just like wind farms and solar farms, we might know how much they generate, as far as the power and stuff from we can pull these from the ERCOT. We don't know their expenses. And so when you're doing an income approach on an income producing problem, you got to know your expenses in addition to your revenue, in order to get a net operating income, and then calculate what a rate of return that you would want to come up with a with a with about Yes sir.

1:12:17  
From a from an appraisal districts purposes,

1:12:21  
yes, sir,

1:12:22  
hiring you to help us appraise a data center. Are you going to use the cost approach? Are you going to use income approach

1:12:34  
on here We're going to use the best information available. Okay, if they we're gonna look at we're gonna look at all three approaches of value, okay, you're not gonna find any sales of that center. Okay, so you can forget market. Your best information right now is cost. Okay? Income is voluntary, basically in the state of Texas, except for utilities that put out financial statements that we work with. Okay, so you're not going to find unless it's volunteered by the company, what the profitability is of a data set. I would love to have that information, and if you get it from me, I'll put you on my Christmas card list, but it's just not available. That's one of the problems we have with refineries. We know exactly what their sales are. We don't know what the operating costs are. So data centers is nothing new to us. We do four now, and we've got one coming online. They haven't started Shackleford yet, not yet. Haven't started that one. The one up in will Barker, lot of these data centers are in conjunction with power generation. And so in will barter, they have bulldozed off acreage that they're going to put a solar farm in as part of the generation of electricity for them. But so a lot of it is, you know, you've got to be close to something that produces a lot of electricity, and in many instances, they're actually putting in a small generator at their facility.

1:14:28  
Can I ask a question?

1:14:29  
Yes, sir,

1:14:29  
if your building is the data center and it's housing for another company, the servers are those two different entities being taxed?

1:14:44  
Depends on the ownership. You could have a least interest in a building and an ownership in it. The personal property could be owned by one company. The building could be someone else. We don't we haven't seen that with data centers.

1:15:01  
Okay, so it was being speculated in the data center here that the building itself is only 50% of the taxable revenue the servers and the equipment. And it would be the

1:15:12  
servers is the big part would

1:15:13  
be the bigger part

1:15:14  
and the infrastructure.

1:15:16  
It's also been speculated here that the building's owned by one entity, and the equipment will be owned by someone else,

1:15:24  
sure? And if that's the case, you'd have two, two different

1:15:28  
Yeah, depreciation

1:15:30  
doesn't go down as fast because how good it is and how they have to keep updating it every other year, some of that nature. So in that understanding the equipment, it just goes out of date, but it doesn't. When they go out of date, they just keep on. It keeps a strong mind instead of following

1:15:48  
that's one of the things that the data center has to worry about, is they have to keep a robust capability. 24/7, yeah. Okay. And so they have built in redundancy and software to make that redundancy happen. And so they're going to be in there swapping out modules left and right. And so in a typical depreciation, you're never going to have a piece of equipment that's going to last 10 years in there, because they're always, they're always going to rotate them out, and they're also going to upgrade

1:16:18  
them. Is there a legal way for you to get to the cost,

1:16:21  
you have to the board, has to do a subpoena,

1:16:29  
the Review Board, or the Board of Directors,

1:16:33  
the review board. And so you have to go through

1:16:38  
a

1:16:38  
protest hearing, and then you have to subpoena it. And in my 20 years, we've tried it one time, because it's just pretty tough. Now, data centers generally have enough information out there it's available to us, plus we've got other data centers that give us information, you know, that we can rely on and go with that

1:17:01  
exact science.

1:17:06  
We appreciate it. We really do overview. You guys have any other questions on I just thank you for being here. Yeah,

1:17:14  
absolutely. We appreciate

1:17:15  
the point where do you guys come from?

1:17:18  
Well, I was in Dallas at a leadership conference. I'm all leadership duck now. I live in Austin. Yeah,

1:17:28  
I live in Brady.

1:17:32  
s

1:17:36  
an issue. This is one thing that helpful

1:17:37  
tell us into our citizens.

1:17:39  
Y'all have questions, and we need to be able to answer them

1:17:42  
for thank you so much.

1:17:43  
You bet

1:17:44  
I got a quick question, like the voice out there buying up all the land around. No, you're

1:17:48  
No, you're fine. I also say I know that y'all had mentioned that, and that was on the agenda, if you had any questions regarding.

1:17:55  
like Lohoist is around us up there, and they've bought 1000s of acres in the last year. Probably is another year, two years. I mean,

1:18:03  
they're still, currently buying land

1:18:04  
and our how's the local people around there. Are we saying, Okay, well, my property is right next door to them, so it's, I

1:18:11  
haven't had any feedback, but I will say, historically, I've been we, mean, Justin's been doing this for a long time. We have had had some property owners bring it up over the years. We've been here for 15 years now. 10 years ago, it was more of a problem with the blasting, and we had  ARB hearings that went because of they were blowing up the land, and property owners were getting pictures blown off the wall and,

1:18:36  
well, it's, I just want to know, there's so much material underneath the ground that they're buying, course, well,

1:18:44  
that's, that's the question is, does the land value change because it becomes a mineral now,

1:18:49  
yeah,

1:18:49  
as opposed to a cow pasture,

1:18:51  
exactly.

1:18:52  
I think. Is that

1:18:53  
the question around or whoever's around them now, we're going out, we're going up against them just giving 20,000 an acre. 

1:19:00  
Well, we account for, I will, I'm not sure your angle, but I will say we account for how they use the land, and if they change it from an agriculture to a commercial property, they're a rollback. And then we also value that commercial area as a pit. And as you know, what it's it's a tough one, because it is. It's a mine, and if you think about the income that could be generated from the mine, yeah, but then also, if they try to sell it, it's destroyed. It'll never be used as a farm again. And farms are a premium in the county. Usable land is a premium in the county. But somebody buying a gravel pit, even though we have seen good sales on destroyed property, and this county is quite desirable,

1:19:46  
Bosque County landfill.

1:19:49  
Did you have anything else you seem to want to say something.

1:19:57  
I just wanted to let you guys know that on the expansion that I have been working with the agent. Her name is Christy Murphy, and I've worked with her over the last several years. I work with her on the other plant in Martin falls also, because I also work Burnet County. And so they have estimated their completion on the kiln expansion to be at the end of this year. they were looking at October, but the last conversation I had with her said it's probably gonna be the end of this year. So we previously had discussed about doing an on site inspection in November, kind of before Thanksgiving and holidays. We're not going to do that in January instead. So everything will be complete. We'll get out there. We'll get on sight.

1:20:38  
we do have a good working relationship with her, and she's been been good to work with, and so we don't have any issues there. And so if y'all do have any other additional questions, you just let them know, and more than happy to get you any interest.

1:20:55  
I found them all to the extent I know them, and met them. I've met it on the solo farm front, but I've met the other people, and they all seem very forthcoming and glad to be part of the community and good community citizens. All right, thank you again. I have a couple on the last thing is a couple of things just to warn you about. For the next meeting, we will be dealing with the budget, or preliminary budget, principally. But I have there's, there's a, there's a bunch of land in the county that has wildlife exemptions. And wildlife exemptions are recently, just started out ongoing for 16 years. Recently started requiring that we file a report every year on our wildlife exemption. And there's no basis in the law for that, and it causes a great deal of work and trouble for our staff when it's not required, apparently, back and looked in the minutes is just something that a former BOD decided to ask for. So we're going to take up the question of whether we need to do that or not. And the other one was, I would like to get a update from our auditors on the status of our audit so that it is done in a timely manner and circulated to the taxing entities and timing there, just they don't have to come. They'll have to bother them to come. So they could just report it to you, and you can report it to us about what they think under what timeframe is, and be helpful.

1:22:35  
Yes, sir, we've been working on it already, so we're ready to go on that.

1:22:38  
 So I want to push them. I know we lost our auditor last year, and that caused it to be delayed, something like that. Somebody got sick or died.

1:22:46  
 Yeah, there was something.

1:22:48  
The same company

1:22:49  
delayed the whole process, and I thought that it kind of offended our taxing people not want to do that.

1:22:54  
Yes, sir. And

1:22:55  
then, does anybody have anything else on your mind that we need to talk about?

1:23:02  
I will include the bids as well. I'll get some more bids and

1:23:05  
well, if you're living on

1:23:08  
the next on the General Council issue, yes, okay, yeah, I'll get some more bids for you. 

1:23:13  
We haven't needed them, but we're not so Alright, so I got a motion to ajourn.

1:23:20  
I'll make that motion.

1:23:23  
Motion made Doug.

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