Office of the City Auditor

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Issued: July 2003

SUMMARY

The purpose of this audit was to determine whether properties in the City limits have been included in the property tax base, and whether property in areas annexed since 1998 were included in a timely manner.

In our testing we found no properties that were improperly omitted from the City’s tax base. Further, we found that all properties we tested in newly annexed areas were included in the tax base in a timely manner.

While we found no properties improperly omitted from the City’s tax base, our sample included several properties that are exempted from taxation under a 1986 ordinance affecting properties along Lake Austin. These properties were exempted from taxation because of the difficulty of serving them at that time. However, the costs and benefits of serving these properties have changed since 1986. Therefore, the City should reevaluate whether to tax and provide services to the exempt properties and the properties adjoining them that are now annexed for limited purposes only.

Click here to go to our audit request form to request a hard copy of this report (Report No. AU03305B) or download the entire text of the Property Tax: Annexations (Size: 74 KB) in Adobe Acrobat. You will need Adobe's Acrobat Reader to view these files.

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