Technical staff from the appraisal district and the tax office explained how certified values and local calculations feed the city's tax worksheets and influence the voter-approval rate (VAR). An appraisal representative summarized the reappraisal practice: "Every 3 years, we're going to do a physical reinspection of every single property in the county," and urged property owners to protest values if they believe them incorrect.
Tax-office staff clarified that when the council calculates a proposed rate it uses ARB-approved totals and that "unused increments" are pennies banked from prior years that can be applied to the adopted rate. One presenter said the calculation shows an unused increment figure of 0.218947 on the current worksheet. Officials said five years of worksheets and supporting documents will be linked from the county website so residents can trace the source of the numbers and test impacts on specific properties via sandpatcat.org.