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Home My WebLink AboutPO 6570: APPROVING THE 2016 APPRAISAL ROLL Memorandum City of Port Arthur, Texas Finance Department To: Brian McDougal, City Manager From: Jerry W. Dale, Director of Finance etr Date: July 27, 2016 Subject: Proposed Ordinance 6570 Approval of the 2016 Appraisal Roll RECOMMENDATION Pursuant to Section 26.04 of the Texas Property Tax Code, Proposed Ordinance No. 6570 approving the 2016 Appraisal Roll for the City of Port Arthur is presented for City Council consideration and adoption. BACKGROUND Pursuant to Section 26.01 of the Texas Property Tax Code, the Chief Appraisers for the Jefferson County Appraisal District and the Orange County Appraisal District certified the 2016 appraisal roll for the City of Port Arthur on July 27 and 26, 2016, respectively. Section 26.04 of the Tax Code requires the appraisal roll be submitted to the City Council showing the total appraised, assessed and taxable values of all property and the total taxable value of new property. The City of Port Arthur 2015 certified appraised market values of $3,370,907,669 increased $160,157,042 from 2015. This is an increase of 4.99% from 2015. Exemptions and deductions in the amount of $804,379,447 reduced the market values 23.86%. The 2016 taxable values of $2,542,410,661 increased $160,903,493 or 6.65% from 2015 taxable values. New value added to the 2015 tax roll is $62,964,410. Attached are the 2016 values by classification of property with comparisons to 2015. P. O. No.6570 7/27/16 KD/JWD ORDINANCE NO. AN ORDINANCE APPROVING THE APPRAISAL ROLLS FOR THE YEAR 2016 AND RECEIVING DETERMINATIONS FROM THE TAX ASSESSORS UNDER SECTION 26.04 OF THE TEXAS PROPERTY TAX CODE. WHEREAS, pursuant to the provisions of Section 26.01 of the Texas Property Tax Code, the Chief Appraiser of the Jefferson County Appraisal District has certified its approval of, and forwarded to the Tax Assessor-Collector, the appraisal roll for property located in Jefferson County to be used for the captioned year; and, WHEREAS, pursuant to the provisions of Section 26.01 of the Texas Property Tax Code, the Chief Appraiser of the Orange County has certified its approval of, and forwarded to the Tax Assessor-Collector, the appraisal roll for property located in Orange County to be used for the captioned year; and, WHEREAS, pursuant to Section 26.04 of the Texas Property Tax Code, the appraisal rolls and recapitulation of values to be used for the collection of taxes for the captioned year has been forwarded to the City Council, as set forth in Exhibits"B" and"C" and, WHEREAS, the gross value of all property was fixed at total value (being an assessment of 100% of Market Value) of Three Billion, Two Hundred Ten Million, Seven Hundred Fifty Thousand, Six Hundred Twenty Seven Dollars ($3,370,907,669) and the taxable value being Two Billion, Five Hundred Forty Two Million, Four Hundred Ten Thousand, Six Hundred Sixty Sixty One Dollars ($2,542,410,661); and, WHEREAS, a comparison of values as prepared by the Director of Finance is delineated in Exhibit"A". BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PORT ARTHUR; Section 1. That said Appraisal rolls as denoted in Exhibits "B" and "C" Rolls shall become the Appraisal Rolls of the City of Port Arthur for the year 2015. Section 2. That this being an Ordinance not requiring publication it shall take effect immediately and be in force from and after its passage. READ, ADOPTED, AND APPROVED, this_day of August,2016 AD., at a regular meeting of the City Council of the City of Port Arthur, Texas by the following vote: AYES: Mayor: Council members: NOES: Derrick Freeman, Mayor ATTEST: Sherri Bellard, City Secretary APPROVED AS TO FORM i, 1 ./ .i Val' iz:�'S1 'ity Atli)y APPROVED FO'. DMINISTRATION: Brian McDougal, City Manager ar Jerry W. Dale, Director of Finance Exhibit "A" City of Port Arthur Exhibit A Comparison of Values Property Use Certified Certified Increase Category 2015 2016 Decrease Single family $ 1,003,951,323 $ 1,019,882,491 $ 15,931,168 1.59% Multi Family 148,759,855 165,883,550 17,123,695 11.51% Vacant Lots 54,756,482 55,732,166 975,684 1.78% Real Acreage 24,067,559 23,687,094 (380,465) -1.58% Farm/Ranch 31,646,525 30,241,924 (1,404,601) -4.44% Commerial/Ind. 873,190,522 867,948,751 (5,241,771) -0.60% Oil and Gas 8,059,159 12,449,588 4,390,429 54.48% Utilities 299,256,012 313,051,646 13,795,634 4.61% Personal 381,744,269 455,585,138 73,840,869 19.34% Inventory 23,061,640 21,866,340 (1,195,300) -5.18% Exempt Property on Roll 362,257,281 404,578,981 42,321,700 11.68% TOTAL MARKET VALUE(Net Appraised) $ 3,210750,627 $ 3,370,907,669 $ 160,157,042 4.99% Less: Productivity Loss $ 22,989,060 $ 22,497,848 $ (491,212) -2.14% Homestead Cap 1,093,032 1,619,713 526,681 48.19% Exemptions: Abated 98,324,600 93,408,370 $ (4,916,230) -5.00% Primarily Charitable 69,020 1,116,340 1,047,320 Disabled Persons 31,630,791 31,920,501 289,710 0.92% Disabled Veterans 9,481,631 10,021,299 539,668 5.69% Exempt 362,195,511 404,516,571 42,321,060 11.68% Homestead 143,422,444 144,683,941 1,261,497 0.88% Over 65 86,516,310 84,998,193 (1,518,117) -1.75% Polution Control 34,460,683 33,714,232 (746,451) -2.17% Exemptions 766,100,990 804,379,447 38,278,457 5.00% TAXABLE VALUE $ 2,420,567,545 $ 2,542,410,661 $ 160,903,493 6.65% Freeze 129,336,324 131,079,685 FREEZE ADJUSTED TAXABLE VALUE $ 2,291,231,221 $ 2,411,330,976 TAX RATE PER$100 VALUATION $ 0.7920000 $ 0.7920000 TAX LEVY $ 18,146,551 $ 19,097,741 Frozen Tax 681,847 705,091 NET TAX LEVY $ 18,828 398 $ 19,802,832 S 974,434 5.18% Jefferson County County 2016 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,693 Grand Totals 7/26/2016 7.13:02AM ILand Value I Homesite: 69,610,256 Non Homesite 429,261,460 Ag Market: 22,982,924 Timber Market: 0 Total Land + ( ) 521,854,640 I Improvement Value I Homesite 680,984,591 Non Homesite: 1,349,093,121 Total Improvements (+) 2,030,077,712 INon Real Count Value Personal Property: 2,465 608,509,988 Mineral Property: 190 14,120,503 Autos: 0 0 Total Non Real (+) 622,630.491 Market Value = 3,174,562,843/ Ag Non Exempt Exempt Total Productivity Market: 22,982,924 0 Ag Use: 485,076 0 Productivity Loss (-) 22,497,848 Timber Use: 0 0 Appraised Value = 3,152,064,995 Productivity Loss: 22,497,848 0 Homestead Cap (-) 1,619,713 Assessed Value = 3,150,445,282 Total Exemptions Amount (-) 800,174,367/ (Breakdown on Next Page) Net Taxable = 2,350,270,915 Freeze Assessed Taxable Actual Tax Ceiling Count DP 72,076,978 27,290,417 130,416.05 139,621.30 1,255 DPS 801,120 287,368 1,554.27 1,589.50 14 OV65 230,111,785 103,381,200 573,120.30 597,729.01 3,329 Total 302,989,883 130,958,985 705,090.62 738,939.81 4,598 Freeze Taxable (-) 130,958,985 Tax Rate 0.792000 rens erAssessedaxa le Post Taxab a Adjustment oun DP 366,100 235,380 207,212 28,168 2 OV65 662,760 455,208 362,676 92,532 3 Total 1,028,860 690,588 569,888 120,700 5 Transfer Adjustment (-) 120,700 Freeze Adjusted Taxable 2.219,191,230 ( APPROXIMATE LEVY=(FREEZE ADJUSTED TAXABLE'(TAX RATE/100))+ACTUAL TAX 18,281,085.16=2,219,191,230'(0.792000/100)+705,090.62 Tax Increment Fnance Value: 0 Tax Increment Fnance Levy: 0.00 235/235 Page 45 of 116 'roue Automaton.Inc. Jefferson County County 2016 CERTIFIED TOTALS As of Certification 235-CITY OF PORT ARTHUR Property Count:32,693 Grand Totals 7/26/2016 7:13:09AM Exemption Breakdown IExemption Count Local State Total I AS 1 93,408,370 0 93,408,370 CH 1 69,020 0 69,020\ CHODO 26 1,047,320 0 1,047,320/ DP 1,327 31,572,541 0 31,572,541 DPS 14 347,960 0 347,960 DV1 31 0 149,440 149,440 DV1S 2 0 5,000 5,000 DV2 20 0 149,392 149,392 DV3 22 0 203,860 203,860 DV4 141 0 1,454,120 1,454,120 DV4S 4 0 41,888 41,888 DVHS 83 0 7,832,449 7,832,449 DVHSS 3 0 185,150 185,150 EX-XA 1 0 53,060 53,060 EX-XG 12 0 748,370 748,370 EX-XI 2 0 9,070 9,070 EX-XJ 29 0 7,388,970 7,388,970 EX-XL 1 0 2,530 2,530 EX-XU 7 0 784,670 784,670 RKrbiktt boar EX-XVw C t ry r ,u E4 cicrr 1,864 0 394,309,196 ..,,L3.94,,,3,a',.,196 EX-XV(Prorated) 28 0 158,555 158,555 EX366 50 0 8,220 8,220 FR FReelltnc( 6 1,046,680 0 1,046,680 HS 10,630 144,683,941 0 144,683,941 OV65 3,546 84,354,843 0 84,354,843u\ 0V65S 26 643,350 0 643,350/ PC 16 29,516,402 0 29,516,402 Totals 388,690,427 413,483,940 800,174,367 235/235 Page 46 of 116 True Automation.Inc. Jefferson County County 2016 CERTIFIED TOTALS As of Certification 235-CITY OF PORT ARTHUR Property Count:32,693 Grand Totals 7/26/2016 7:13:09AM State Category Breakdown fState Code Description Count Acres New Value Market Market Value , A SINGLE FAMILY RESIDENCE 17,690 $12,967,730 $1,019,882,491 B MULTIFAMILY RESIDENCE 196 $3,630 $165,883,550 Cl VACANT LOTS AND LAND TRACTS 7,893 $0 $55,732,166 D1 QUALIFIED AG LAND 246 8,584.4118 $0 $22.982,924 D2 NON-QUALIFIED LAND 11 $32,040 $704,170 E FARM OR RANCH IMPROVEMENT 255 5,484.5224 $16,900 $30,241,924 F1 COMMERCIAL REAL PROPERTY 1,229 $13,534,670 $508,879,021 F2 INDUSTRIAL REAL PROPERTY 115 $16,580,510 $359,069,730 G1 OIL AND GAS 174 $0 $12,449,588 J2 GAS DISTRIBUTION SYSTEM 10 $0 $7,187,820 J3 ELECTRIC COMPANY(INCLUDING CO-OP 41 $0 $48,764,690 J4 TELEPHONE COMPANY(INCLUDING CO- 14 $0 $5,457,690 J5 RAILROAD 23 $0 $14,048,380 J6 PIPELAND COMPANY 174 $0 $27,152,340 J7 CABLE TELEVISION COMPANY 6 $0 $7,772,860 J8 OTHER TYPE OF UTILITY 46 SO $6,323,040 L1 COMMERCIAL PERSONAL PROPERTY 1,849 $1,800 $235,161,688 L2 INDUSTRIAL PERSONAL PROPERTY 259 $0 $219,787,090 M1 TANGIBLE OTHER PERSONAL, MOBILE H 65 $7,210 $636,360 O RESIDENTIAL INVENTORY 399 $284,850 $8,318,060 S SPECIAL INVENTORY TAX 25 $0 $13,548,280 X TOTALLY EXEMPT PROPERTY 2,021 $19,535,070 $404,578,981 Totals 14,068.9342 $62,964,410 $3,174,562,843 235/235 Page 47 of 116 True Automation,Inc. Jefferson County County 2016 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count: 32,693 Grand Totals 7/26/2016 7:13.09AM CAD State Category Breakdown IState Code Description Count Acres New Value Market Market Value" A 5 $0 $62,308 Al REAL, RESIDENTIAL,SINGLE-FAMILY 17,209 $12,886,400 St.000,363,243 A2 REAL,RESIDENTIAL,MOBILE HOME 17 $34,430 $579,350 A5 TOWNHOME/PATIOH/GARDENH/CONDOS 360 $0 $17,384,600 A7 REAURES/MH 5 AC/LESS-BY OWNER 99 $46,900 $1,492.990 B 1 $0 $32,700 B1 REAL, RESIDENTIAL,APARTMENTS 48 $0 $161,066,360 B2 REAL, RESIDENTIAL,DUPLEXES 145 $3,630 $4,622,100 84 "REAL,RESIDENTIAL(FOUR PLEXES)" 2 $0 $162,390 Cl REAL,VACANT PLATTED RESIDENTIAL L 7,097 $0 $45,830,136 C2 REAL,VACANT PLATTED COMMERCIAL L 796 $0 $9,902,030 D1 REAL,ACREAGE,RANGELAND 258 8,585.5556 $0 $22,983,183 02 REAL,ACREAGE,TIMBERLAND 11 532.040 $704,170 D3 REAL,ACREAGE,FARMLAND 7 $0 $1,164,990 D4 REAL,ACREAGE,UNDEVELOPED LAND 199 $0 $23,265,655 D8 EASEMENT 9 $0 $2,650 D9 RIPIRAP 7 $0 $3,093,810 El REAL,FARM/RANCH,HOUSE 15 $16,900 $2,285,080 E2 REAL,FARM/RANCH,MOBILE HOME 1 $0 $59,220 E7 MH ON REAL PROP(5 AC/MORE)MH 5 $0 $370,260 Fl REAL,Commercial 1,229 $13,534,670 $508,879,021 F2 REAL, Industrial 72 $16,580,510 $341,090,770 F3 REAL,Imp Only Commercial 7 $0 $2,769,490 F5 OPERATING UNITS ACREAGE 32 $0 $14,695,130 F6 RESERVOIRS 4 $0 $514,340 G1 OIL AND GAS 174 $0 $12,449,588 J2 REAL&TANGIBLE PERSONAL,UTILITIES, 10 $0 $7,187,820 J3 REAL&TANGIBLE PERSONAL,UTILITIES, 41 $0 $48,764,690 J4 REAL&TANGIBLE PERSONAL,UTILITIES, 14 $0 $5,457,690 J5 REAL&TANGIBLE PERSONAL,UTILITIES, 23 $0 $14,048,380 J6 REAL&TANGIBLE PERSONAL,UTILITIES, 174 $0 $27,152,340 J7 REAL&TANGIBLE PERSONAL,UTILITIES, 6 $0 $7,772,860 J8 REAL&TANGIBLE PERSONAL,UTILITIES, 46 $0 $6.323,040 L1 TANGIBLE,PERSONAL PROPERTY,COM% 1,849 $1,800 $235,161,688 L2 TANGIBLE,PERSONAL PROPERTY,INDU 259 $0 $219,787,090 M1 TANGIBLE OTHER PERSONAL,MOBILE H 65 $7,210 $636,360 01 INVENTORY,VACANT RES LAND 399 $284,850 $8,318,060 S SPECIAL INVENTORY 25 $0 $13,548,280 X 2,021 $19,535,070 $404,578,981 Totals 8,585.5556 $62,964,410 $3,174,562,843 235/235 Page 48 of 116 True Automatron.Inc. ApJefferson County Appraisal District (409)840-9944 P.O.Box 21337 4610 S.Fourth St. (409)727-4611 Beaumont,Texas 77720-1337 Beaumont,Texas 77705 Fax(409) 727-5621 CHIEF APPRAISER MEMBERS OF THE BOARD Angela Bellard,RPA, RES,AAS Dr.Louis Reed,Jr.,Chairperson July 26, 2016 Eugene Landry,Secretary Allison Nathan Getz Charles Lankford C.L.Sherman Mr. Jerry Dale Finance Director City of Port Arthur P 0 Box 1089 Port Arthur TX 77640 Dear Mr. Dale: In accordance with Section 26.01(a), the 2016 appraisal roll for your jurisdiction has been certified to your tax assessor-collector. Enclosed is a copy of the 2016 Appraisal Roll Certification for your review and information. Please do not hesitate to contact me should you have any questions. Sincerely, Ale., 1-e,(7-f Ang a Bellard, RPA, RES,AAS Chief Appraiser pjb Jefferson County County 2016 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR M« Property Count:32.693 Grand Totals 7/27/2016 10:00.30AM State Category Breakdown -------,,\ ) State Code Description Count Acres ew Value Market Market Value A SINGLE FAMILY RESIDENCE 17,690 $12,967,730 51,019.882.491 B MULTIFAMILY RESIDENCE 196 53.630 $165,883.550 Cl VACANT LOTS AND LAND TRACTS 7,893 SO $55.732.166 D1 QUALIFIED AG LAND 246 8.584.4118 $0 $22,982,924 D2 NON-QUALIFIED LAND 11 532,040 $704,170 E FARM OR RANCH IMPROVEMENT 255 5,484.5224 $16,900 $30,241.924 Fl COMMERCIAL REAL PROPERTY 1,229 513,534,670 $508,879,021 F2 INDUSTRIAL REAL PROPERTY 115 $16,580,510 $359,069,730 01 OIL AND GAS 174 50 $12,449.588 J2 GAS DISTRIBUTION SYSTEM 10 $0 S7,187,820 J3 ELECTRIC COMPANY(INCLUDING CO-OP 41 SO $48,764,690 J4 TELEPHONE COMPANY(INCLUDING CO- 14 $0 $5,457,690 J5 RAILROAD 23 $0 $14,048,380 J6 PIPELAND COMPANY 174 SO S27,152.340 J7 CABLE TELEVISION COMPANY 6 50 $7,772,860 J8 OTHER TYPE OF UTILITY 46 5O $6,323,040 L1 COMMERCIAL PERSONAL PROPERTY 1,849 $1,800 $235.161,688 L2 INDUSTRIAL PERSONAL PROPERTY 259 SO $219,787,090 M1 TANGIBLE OTHER PERSONAL,MOBILE H 65 $7,210 5636,360 O RESIDENTIAL INVENTORY 399 5284,850 $8,318,060 S SPECIAL INVENTORY TAX 25 SO 513,548,280 X TOTALLY EXEMPT PROPERTY 2.021 $19,535,070 $404,578,981 Totals 14,068.9342 562,964,410 S3,174,562,843 235/235 Page 3 of 6 True Automaton,Inc. Exhibit "C" CITY OF PORT ARTHUR CERTIFIED TOTALS FOR 2016: I, Michael C. Cedars, Chief Appraiser for Orange County, solemnly swear that I have made or caused to be made a diligent inquiry to ascertain all property in the District subject to appraisal by me and that I have included in this summary the market and taxable values of all property that I am aware of, at an appraised value determined, as required by law. 2015 Tax Ceilings -0- 2015 Taxable Value Lost due to Court Appeals A. Original 2015 ARB Values $ - 0 - B. 2015 Final Court Value $ - 0 - C. 2015 Value Loss (A-B) -0- 2015 Taxable Value of Newly Deannexed Property -0- 2015 Taxable Value on New Exemptions for 2016 A. Absolute Exemptions $ - 0 - B. Partial Exemptions $ - 0 - C. Value Loss (A+B) -0- 2015 Taxable Value on New Ag Exemptions for 2016 A. 2015 Market Value $ - 0 - B. 2016 Productivity Value $ - 0 - C. Value Loss (A-B) -0- 2015 Tax Increment Financing -0- 2016 Total Market Value $196,344,826 2016 Total Taxable $192,139,492 2016 Pollution Control $4,197,830 2016 Tax Increment Financing -0- 2016 Market Value Under Protest A. 2016 Taxable Under Protest $ - 0 - B. 2016 Left off Roll $ - 0 - C. Total Not Certified (A+B) -0- 2016 Tax Ceilings -0- 2016 Taxable Value of Newly Annexed Property _ -0- 2016 Market Value of New Improvements -0- 2016 Taxable Value of New Improvements (estimate) -0- 2016 Average Market Homestead Value -0- 2016 Average Taxable Homestead Value -0- I Signed: C .�e� Received by: M' hael C. Cedars, Chief Appraiser Date: July 25, 2016 Date Received: Assessment Roll Grand Totals Report OCAD Tax Year. 2016 As of: Certification C13-City of Port Arthur Number of Properties:29 Land Totals Land-Homesite (+) $0 Land-Non Homesite (+) $1,348,278 Land-Ag Market (+) $0 Land-Timber Market (+) $0 Land-Exempt Ag/Timber Market (+) SO Total Land Market Value (_) $1,348,278 (+) $1,348,278 Improvement Totals Improvements-Homesite (+) $0 Improvements-Non Homesite (+) $176,379,400 Total Improvements 0) $176,379,400 (+) $176,379,400 Other Totals Personal Property(9) $18,617,148 (+) $18,617,148 Minerals(0) $0 (+) $0 Autos(0) $0 (+) $0 Total Market Value (=) $196,344,826 $196,344,826 Total Homestead Cap Adjustment(0) (-) $0 Total Exempt Property(1) (-) $7,260 Productivity Totals Total Productivity Market(Non Exempt) (+) SO Ag Use(0) (-) $0 Timber Use(0) (-) $0 Total Productivity Loss (_) $0 (-) $0 Total Assessed (_) $196,337,576 Exemptions (HS Assd 0 ) (PC)Pollution Control(1) (+) $4,197,830 (H8366)House Bill 366(1) (+) $254 Total Exemptions (_) $4,198,084 (-) $4,198,084 Net Taxable(Before Freeze) (_) $192,139,492 Printed on 07/24/2016 at 4:08 PM Page 5 of 36 ActiveReports Evaluation. 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Z z ƒ 2 § ƒ / 0 §' • ƒ LU klg W R z z ƒ Effective Tax Rate Report OCAD TaxYear.. 2016 Taxing Units:C13-City of Port Arthur 2015 TOTAL TAXABLE(EXCLUDES UNDER PROTEST) $177,504,619 2015 OA DP FROZEN TAXABLE $0 2015 TAX RATE 0.7920 2015 OA DP TAX CEILING $0 2016 CERTIFIED TAXABLE $192,139,492 2016 TAXABLE UNDER PROTEST $0 2016 OA FROZEN TAXABLE $0 2016 DP FROZEN TAXABLE $0 2016 TRANSFERRED OA FROZEN TAXABLE $0 2016 TRANSFERRED DP FROZEN TAXABLE $0 2016 OA FROZEN TAXABLE UNDER PROTEST $0 2016 DP FROZEN TAXABLE UNDER PROTEST $0 2016 TRANSFER OA WITH FROZEN TAXABLE UNDER PROTEST $0 2016 TRANSFER OP WITH FROZEN TAXABLE UNDER PROTEST $0 2016 APPRAISED VALUE $196,337,576 2016 OA DP TAX CEILING $0 1.Includes all land and other improvements of properties with new Improvement values. 2.Includes only new improvement value. Printed on 07/2412018 at 9:03 PM Page 11 of 88 Effective Tax Rate Report CCAD TaxYear: 2018 Taxing Units:C13-Ctty of Port Arthur 2015 total taxable value. 1.$177,504,619 2015 tax ceilings. 2.$0 2015 total adopted tax rate. 4.0.792004 a. 2015 M&O tax rate. a.0.499870 b. 2015 MS tax rate. +b.0.292134 2015 taxable value of property in territory deannexed after Jan.1,2015. 7.$0 2016 taxable value lost because property first qualified for an exemption in 2016. 8.$0 a. Absolute exemptions. a.$0 b. Partial exemptions. +b.$0 2015 taxable value lost because property first qualified for agricultural 9.$0 appraisal(1-d or 1-d-1),timber appraisal,recreational/scenic appraisal or public access airport special appraisal in 2016. a. 2015 market value. a.$0 b. 2016 productivity or special appraisal value. -b.$0 2016 certified taxable. $192,139,492 2016 tax ceilings. 18.$0 Total 2016 taxable value of properties In territory annexed after Jan.1,2016. 20.$0 Total 2016 taxable value of now Improvements and new personal property 21.$0 located in new Improvements. *2015 Values as of Supplement 18. Printed on 07/2412018 at 9:03 PM Page 12 of 88 • Comptrollers Audit Report 712412016 Page: 133 Location:Appraisal Tax Year 2016 As Of:Certification OCAD Taxing Units: C13(ARB Approved) BREAKDOWN OF APPRAISED VALUE PROPERTY USE CATEGORY PRIOR NO.OF UNITS OR NO.OF UNITS OR PRIOR APPRAISED VALUE APPRAISED VALUE ACCOUNTS ACCOUNTS A:REAL,RESIDENTIAL,SINGLE-FAMILY 0 0 SO $0 B:REAL,RESIDENTIAL,MULTI-FAMILY 0 0 $0 $0 C:REAL,VACANT PLATTED LOTS/TRACTS 2 2 56,904 $6,904 D:REAL,ACREAGE(LAND ONLY) 0.00(ACRES) 0.00(ACRES) $0 $0 E:REAL,FARM AND RANCH IMPROVEMENT 2 2 $29,527 $29,527 F:REAL,COMMERCIAL AND INDUSTRIAL 0 0 $0 $0 G:REAL,OIL,GAS,AND OTHER MINERAL RESERVES 0 0 $0 $0 H:TANGIBLE PERSONAL,VEHICLES 0 0 $0 $0 I:REAL&INTANGIBLE PERSONAL,BANKS 0 0 $0 $0 J:REAL&INTANGIBLE PERSONAL,UTILITIES 16 16 $173,630,377 $188,750,877 L:TANGIBLE PERSONAL,BUSINESS 9 8 $7,849,874 $7,550,266 M:TANGIBLE PERSONAL,OTHER 0 0 $0 $0 N:INTANGIBLE PERSONAL 0 0 50 50 0:REAL,INVENTORY 0 0 $0 $0 X:EXEMPT 0 0 S0 $0 S:SPECIAL INVENTORY 0 0 SO $0 ERROR: 0 0 SO 50 TOTAL APPRAISED VALUE $161,516,682 5196,337.576 TOTAL EXEMPT PROPERTY 1 1 $7,250 $7,250 TOTAL MARKET VALUE ON ROLL TOTALS PAGE $196,344,826 ActiveReports Evaluation.Copyright 2002-2005(c)Data Dynamics,Ltd.All Rights Reserved. Top Taxpayers Report OCAD TaxYear: 2016 Taxing Units:C13,801,C11,C12,C17,C18,C19,C14,C15,X40,L03,E24,E21,E22,E23,S02,D02,P01,S03,SO4,W34,S05 Appraisal Top Taxpayer Calculations Performed as of 07/24/2016 City of Port Arthur:Total Taxable Value Taxpayer Name Total Market Total Assessed 1 ENTERGY TEXAS INC(GEN) S183,859,000 $179,661,170 2 ENTERGY TEXAS INC 511,066,880 511,066,880 ULF STATES UTILITIES COMPANY $1,320,536 $1,320,536 4DS WATERS OF AMERICA,INC S41,101 S41,101 5 BRARD-ENEIIGYgiirgripltitidtifFiE SERVICES,INC. $23,301 $23,301 6 BOARDWALK LOUISIANA MIDSTREAM 511,523 S11,523 - X CORPORATION $4,934 $4,934 8 EMG RESOURCES LLC 53,452 S3,452 G RESOURCE.`. $3 452 10 DAVID MALCOLM,JR.CUMMINGS FAMILY TRUST $2,065 $2,065 Printed on 07/24/2016 at 9:38 PM Page 1 of 22 ActiveReports Evaluation.Copyright 2002-2005(c)Data Dynamics, Ltd.All Rights Reserved.