The URL can be used to link to this page

Home My WebLink AboutPO 6632: APPROVAL OF 2017 APRAISAL ROLL vv;��,' City of : , ,"� Q� )11 ....... ort rthu - Ti>rac www.Po rtA rt h u rTx.gov INTEROFFICE MEMORANDUM Date: 8/15/17 To: The Honorable Mayor and City Council Through: Brian McDougal, City Manager From: Rosie Vela, Interim Director of Finance 1- RE: Approval of 2017 Appraisal Roll Introduction: The intent of this Agenda Item is to seek the City Council's approval of the 2017 Appraisal Roll. 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 2017 appraisal roll for the City of Port Arthur on July 20, 2017. 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 2017 certified appraised market values of $3,663,921,603 increased $293,013,934 from 2016. This is an increase of 8.69% from 2016. Exemptions and deductions in the amount of $1,086,357,999 reduced the market values 29.65%. The 2017 taxable values of$2,554,571,550 increased $12,160,899 or .48% from 2016 taxable values. New value added to the 2017 tax roll is $25,588,680. Attached are the 2017 values by classification of property with comparisons to 2016. Receive "Remember,we are here to serve the Citizens of Port Arthur" P.O.Box 1089 X Port Arthur,Texas 77641-1089 X 409.983.8101 X FAX 409.982.6743 P. O. No.6632 8/8/17 jnp ORDINANCE NO. AN ORDINANCE APPROVING THE APPRAISAL ROLLS FOR THE YEAR 2017 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, Six Hundred Sixty-Three Million, Nine Hundred Twenty-One Thousand, Six Hundred Three Dollars($3,663,921,603) and the taxable value being Two Billion, Five Hundred Fifty Four Million, Five Hundred Seventy One Thousand, Five Hundred Dollars ($2,554,571,550); 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 2017. 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, 2017 , 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 L AO/ /, i al Tize City Atiey APPROVED FOR ADMINISTRATION: Brian McDougal, City Manager Rosie Vela, Interim Director of Finance Exhibit "A" City of Port Arthur Exhibit A Comparison of Values Property Use Certified Certified Increase Category 2016 2017 (Decrease) Single family $ 1,019,882,491 $ 1,044,691,661 $ 24,809,170 2.43% Multi Family 165,883,550 170,949,740 5,066,190 3.05% Vacant Lots 55,732,166 54,821,811 (910,355) -1.63% Real Acreage 23,687,094 51,538,168 27,851,074 117.58% Farm/Ranch 30,241,924 2,776,030 (27,465,894) -90.82% Commerial/Ind. 867,948,751 837,350,245 (30,598,506) -3.53% Oil and Gas 12,449,588 9,497,975 (2,951,613) -23.71% Utilities 313,051,646 315,056,793 2,005,147 0.64% Personal 455,585,138 442,126,394 (13,458,744) -2.95% Inventory 21,866,340 20,986,730 (879,610) -4.02% Exempt Property on Roll 404,578,981 714,126,056 309,547,075 76.51% TOTAL MARKET VALUE(Net Appraised) $ 3,370,907,669 $ 3,663,921,603 $ 293,013,934 8.69% Less: Productivity Loss $ 22,497,848 $ 21,767,300 $ (730,548) -3.25% Homestead Cap 1,619,713 1,224,754 (394,959) -24.38% Exemptions: Abated 93,408,370 72,990,970 $ (20,417,400) -21.86% Primarily Charitable 1,116,340 1,207,643 91,303 Disabled Persons 31,920,501 14,767,904 (17,152,597) -53.74% Disabled Veterans 10,021,299 10,693,537 672,238 6.71% Exempt 404,516,571 712,925,663 308,409,092 76.24% Homestead 144,683,941 144,762,229 78,288 0.05% Over 65 84,998,193 95,340,806 10,342,613 12.17% Polution Control 33,714,232 33,669,247 (44,985) -0.13% Exemptions 804,379,447 1,086,357,999 281,978,552 35.06% TAXABLE VALUE $ 2,542,410,661 $ 2,554,571,550 $ 12,160,889 0.48% Freeze 131,079,685 137,113,233 FREEZE ADJUSTED TAXABLE VALUE $ 2,411,330,976 $ 2,417,458,317 TAX RATE PER$100 VALUATION $ 0.7920000 $ 0.7920000 TAX LEVY $ 19,097,741 $ 19,146,270 Frozen Tax 705,091 756,956 NET TAX LEVY $ 19,802,832 $ 19,903,226 $ 100,394 0.51% Exhibit "B " STATE OF TEXAS COUNTY OF JEFFERSON CERTIFICATION OF 2017 APPRAISAL ROLL FOR City of Port Arthur I, Angela Bellard, Chief Appraiser for the Jefferson County Appraisal District, solemnly swear that the attached is that portion of the approved Appraisal Roll of the Jefferson County Appraisal District that lists property taxable by and constitutes the appraisal roll for City of Port Arthur. July 20, 2017 . •7 c� Date Angela ellard, RPA, RES, AAS Chief Appraiser Jefferson Central Appraisal District 2017 APPRAISAL ROLL INFORMATION 2017 Market Value $3,468,108,220 2017 Taxable Value $2,363,104,544 2017 Freeze Adjusted Taxable Value $2,225,991,311 RECEIVED BY: DATE: Exhibit "C" Jefferson County County 2017 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,687 Grand Totals 7/20/2017 12:41:32PM Land Value Homesite 69,146,214 Non Homesite: 430,921,144 Ag Market: 22,257,444 Timoer Market: 0 Total Land (+) 522,324,802 Improvement Value Homesite: 680,207,400 Non Homesite: 1,663,594,404 Total Improvements (+) 2,343,801,804 Non Real Count Value Personal Property: 2,526 590,558,544 Mineral Properly: 172 11,423,070 Autos: 0 0 Total Non Real (+) 601,981,614 Market Value = 3,468,108,220 Ag Non Exempt Exempt Total Productivity Market: 22,257,444 0 Ag Use, 490,144 0 Productivity Loss (-) 21,767,300 Timber Use: 0 0 Appraised Value = 3,446,340,920 Productivity Loss: 21,767,300 0 Homestead Cap (-) 1,224,754 Assessed Value = 3,445,116,166 Total Exemptions Amount (-) 1,082,011,622 (Breakdown on Next Page) Net Taxable = 2.363,104,544 Freeze Assessed Taxable Actual Tax Ceiling Count DP 33,154,684 13,038,232 76,188.64 79,111.02 572 DPS 1,067,734 444,963 1,847.64 1,882.87 16 OV65 272,887,178 123,522,301 678,919.66 705,789.79 3,852 Total 307,109,596 137,005,496 756,955.94 786,783.68 4,440 Freeze Taxable (-) 137,005,496 Tax Rate 0.792000 Transfer Assessed Taxable Post%Taxable Adjustment Count' OV65 279,340 148,472 40,735 107,737 3 Total 279,340 148,472 40,735 107,737 3 Transfer Adjustment (-) 107,737 Freeze Adjusted Taxable = 2,225,991.311 APPROXIMATE LEVY=(FREEZE ADJUSTED TAXABLE'(TAX RATE/100))+ACTUAL TAX 18,386,807.12=2,225,991,311 '(0.792000/100)+756,955.94 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 2351235 Page 45 of 48 True Automation,Inc. Jefferson County County 2017 CERTIFIED TOTALS As of Certification 235-CITY OF PORT ARTHUR Property Count:32,687 Grand Totals 7/20/2017 12:41:35PM Exemption Breakdown Exemption Count Local State Total AB 2 72,990,970 0 72,990,970 CH 1 69,020 0 69,020 CHODO 33 1,129,770 0 1,129,770 CHODO(Partial) 8 8,853 0 8,853 DP 601 14,367,904 0 14,367,904 DPS 16 400,000 0 400,000 DV1 28 0 146,440 146,440 DV 1 S 2 0 5.000 5,000 DV2 15 0 111.892 111,892 DV3 27 0 247.212 247,212 DV4 148 0 1,556.256 1,556,256 DV4S 4 0 41,888 41,888 DVHS 87 0 8,306,559 8,306,559 DVHSS 5 0 278,290 278,290 EX-XA 2 0 54,190 54,190 EX-XG 12 0 748,370 748,370 EX-XI 2 0 9,070 9,070 EX-XJ 28 0 6,951,050 6,951,050 EX-XL 1 0 2,530 2,530 EX-XU 7 0 753,440 753,440 EX-XV 1,871 0 704,177,374 704,177,374 EX-XV(Prorated) 21 0 213,445 213,445 EX366 36 0 8,944 8,944 FR 7 0 0 0 HS 10,183 144,762.229 0 144,762,229 OV65 3,979 94,697,696 0 94,697,696 OV65S 26 643,110 0 643,110 PC 17 29,330,120 0 29,330,120 Totals 358,399,672 723,611,950 1,082,011,622 235/235 Page 46 of 48 True Automation,Inc Jefferson County County 2017 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32.687 Grand Totals 7/20/2017 12:41:35PM State Category Breakdown State Code Description Count Acres New Value Market Market Value A SINGLE FAMILY RESIDENCE 17,628 $12,674,100 $1,044,691,661 B MULTIFAMILY RESIDENCE 197 $2,901,800 $170,949,740 Cl VACANT LOTS AND LAND TRACTS 7,905 $0 $54,821,811 D1 QUALIFIED AG LAND 243 8,456.6446 $0 $22,257,444 D2 NON-QUALIFIED LAND 12 $145,960 $872,800 E FARM OR RANCH IMPROVEMENT 258 5,481.2487 $500 $31.183,954 F1 COMMERCIAL REAL PROPERTY 1,265 $9,306,070 $539,799,415 F2 INDUSTRIAL REAL PROPERTY 90 $0 $297,550,830 G1 OIL AND GAS 167 $0 $9,497,975 J2 GAS DISTRIBUTION SYSTEM 10 $0 $8,049,240 J3 ELECTRIC COMPANY(INCLUDING CO-OP 41 $0 $53,200,890 J4 TELEPHONE COMPANY(INCLUDING CO- 14 $0 $5,395,830 J5 RAILROAD 23 SO $15,217,060 J6 PIPELAND COMPANY 181 SO $28,559,960 J7 CABLE TELEVISION COMPANY 2 $0 $2,361,880 J8 OTHER TYPE OF UTILITY 47 $0 $6,458,550 L1 COMMERCIAL PERSONAL PROPERTY 2,067 $0 $313,389,284 L2 INDUSTRIAL PERSONAL PROPERTY 81 $0 $128,173,620 M1 TANGIBLE OTHER PERSONAL,MOBILE H 64 $12,510 $563,490 O RESIDENTIAL INVENTORY 376 $538,490 $8,105,250 S SPECIAL INVENTORY TAX 35 $0 $12,881,480 X TOTALLY EXEMPT PROPERTY 2,022 $9,250 $714,126,056 Totals 13,937.8933 $25,588,680 $3,468,108,220 235/235 Page 47 of 48 True Automation,Inc. Jefferson County County 2017 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,687 Grand Totals 7/20/2017 12:41:35PM CAD State Category Breakdown State Code Description Count Acres New Value Market Market Value A 10 $0 S296.388 Al REAL, RESIDENTIAL,SINGLE-FAMILY 17,159 $12,674,100 $1,024,630,123 A2 REAL, RESIDENTIAL,MOBILE HOME 35 $0 $1,100,400 A5 TOWNHOME/PATIOH/GARDENH/CONDOS 360 $0 $17,723,650 A7 REAL/RES/MH 5 AC/LESS-BY OWNER 64 $0 $941,100 Bt REAL,RESIDENTIAL,APARTMENTS 49 $2,901,800 $166,071,430 82 REAL,RESIDENTIAL,DUPLEXES 146 $0 $4,715,920 B4 "REAL,RESIDENTIAL(FOUR PLEXES)" 2 $0 $162,390 Cl REAL,VACANT PLATTED RESIDENTIAL L 7,116 $0 $45,440,381 C2 REAL,VACANT PLATTED COMMERCIAL L 789 $0 $9,381,430 D1 REAL,ACREAGE.RANGELAND 255 8,457.7884 $0 $22,257,703 D2 REAL,ACREAGE.TIMBERLAND 12 2.0000 $145,960 $872,800 D3 REAL,ACREAGE,FARMLAND 7 $0 $1,164,990 D4 REAL,ACREAGE,UNDEVELOPED LAND 201 $0 $23,555,965 D8 EASEMENT 9 $0 $2,650 D9 RIP\RAP 7 $0 S3,684,060 El REAL, FARM/RANCH,HOUSE 15 $500 $2,351,760 E2 REAL, FARM/RANCH,MOBILE HOME 1 SO $57,820 E7 MH ON REAL PROP(5 AC/MORE)MH 6 SO $366,450 Fl REAL,Commercial 1,265 $9,306,070 $539,799,415 F2 REAL,Industrial 47 $0 $279,554,770 F3 REAL,Imp Only Commercial 7 $0 $2,786,590 F5 OPERATING UNITS ACREAGE 32 $0 $14,695,130 F6 RESERVOIRS 4 $0 $514,340 G1 OIL AND GAS 167 $0 $9,497,975 J2 REAL&TANGIBLE PERSONAL,UTILITIES, 10 $0 $8,049,240 J3 REAL&TANGIBLE PERSONAL, UTILITIES, 41 $0 $53,200,890 J4 REAL&TANGIBLE PERSONAL, UTILITIES, 14 $0 $5,395,830 J5 REAL&TANGIBLE PERSONAL, UTILITIES, 23 $0 $15,217,060 J6 REAL&TANGIBLE PERSONAL, UTILITIES, 181 $0 $28,559,960 J7 REAL&TANGIBLE PERSONAL, UTILITIES, 2 $0 $2,361,880 J8 REAL&TANGIBLE PERSONAL, UTILITIES, 47 $0 $6,458,550 L1 TANGIBLE, PERSONAL PROPERTY,COM 2,067 $0 $313,389,284 L2 TANGIBLE, PERSONAL PROPERTY,INDU 81 $0 $128,173,620 M1 TANGIBLE OTHER PERSONAL,MOBILE H 64 $12,510 $563,490 01 INVENTORY,VACANT RES LAND 376 $538,490 $8,105,250 S SPECIAL INVENTORY 35 $0 $12,881,480 X 2,022 $9,250 $714,126,056 Totals 8,459.7884 $25,588,680 $3,468,108,220 235/235 Page 48 of 48 True Automation. Inc 41111 Jefferson County Appraisal District (409)840-9944 P.0.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 Eugene Landry,Chairperson July 20, 2017 Charles Lankford,Secretary Allison Nathan Getz Lauren Williams Mason Mr. Brian McDougal Dr. Louis Reed,Jr. City Manager City of Port Arthur P 0 Box 1089 Port Arthur TX 77640 Dear Mr. McDougal: In accordance with Section 26.01(a), the 2017 appraisal roll for your jurisdiction has been certified to your tax assessor-collector. Enclosed is a copy of the 2017 Appraisal Roll Certification for your review and information. Please do not hesitate to contact me should you have any questions. Sincerely, g z.,....." Ang a Bellard, RPA, RES, AAS Chief Appraiser Rib Exhibit "C " CITY OF PORT RTHUR CERTIFIED TOTAL . FOR 2017: I, Michael C. Cedars, Chief Appraiser for I range County, solemnly swear that I have made or caused to be made a diligent inqui to ascertain all property in the District subject to appraisal by me and that I have incl ded in this summary the market and taxable values of all property that I am aware o at an appraised value determined, as required by law. 2016 Tax Ceilings -0- 2016 Taxable Value Lost due to Court Appeals A. Original 2016 ARB Values $ - 0 - B. 2016 Final Court Value $ - 0 - C. 2016 Value Loss (A-B) -0- 2016 Taxable Value of Newly Deannexed Proper -0- 2016 Taxable Value on New Exemptions for 201 A. Absolute Exemptions $ - 0 - B. Partial Exemptions $ - 0 - C. Value Loss (A+B) -0- 2016 Taxable Value on New Ag Exemptions for ±017 A. 2016 Market Value $ - 0 - B. 2017 Productivity Value $ - 0 - C. Value Loss (A-B) -0- 2016 Tax Increment Financing -0- 2017 Total Market Value $195,813,383_ ..) 2017 Total Taxable $191,466,647 2017 Pollution Control $4,339,127 2017 Tax Increment Financing -0- 2017 Market Value Under Protest A. 2017 Taxable Under Protest $ - 0 - B. 2017 Left off Roll $ - 0 - C. Total Not Certified (A+B) -0- 2017 Tax Ceilings -0- 2017 Taxable Value of Newly Annexed Property -0- 2017 Market Value of New Improvements -0- 2017 Taxable Value of New Improvements (estimate) -0- 2017 Average Market Homestead Value -0- 2017 Average Taxable Homestead Value -0- Signed: Received by: Mi hael C. Cedars, Chief Appraiser Date: July 24, 2017 Date Received: Assessment Roll Grand Totals Report OCAD Tax Year: 2017 As of: Certification C13-City of Port Arthur Number of Properties:30 Mand Totals Land-Homesite (+) $0 Land-Non Homesite (+) $1,348,929 Land-Ag Market (+) $0 Land-Timber Market (+) $0 Land-Exempt Ag/Timber Market (+) $0 Total Land Market Value (_) $1,348,929 (+) $1,348,929 Improvement Totals Improvements-Homesite (+) $0 Improvements-Non Homesite (+) $173,565,080 Total Improvements (=) $173,565,080 (+) $173,565,080 Other Totals Personal Property(10) $20,899,374 (+) $20,899,374 Minerals(0) $0 (+) $0 Autos(0) $0 (+) $0 Total Market Value , (_) $195,813,383 $195,813,383 Total Homestead Cap Adjustment(0) (-) $0 Total Exempt Property(1) (-) $7,250 Productivity Totals Total Productivity Market(Non Exempt) (+) $0 \g Use(0) (-) $0 rfimber Use(0) (-) $0 Total Productivity Loss (') $0 (-) $0 Total Assessed (_) $195,806,133 Exemptions (HS Assd 0) (PC)Pollution Control(1) (+) $4,339,127 (HB366)House Bill 366(1) (+) $359 Total Exemptions (_) $4,339,486] (-) $4,339,486 Net Taxable(Before Freeze) (_) $191,466,647 Printed on 07/23/2017 at 11:49 PM Page 5 of 36 C ( ( Comptrollers Audit Report 7/23/2017 Page: 133 Location:Appraisal Tax Year:2017 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 $0 $0 B:REAL,RESIDENTIAL,MULTI-FAMILY 0 0 $0 $0 C:REAL,VACANT PLATTED LOTS/TRACTS 2 2 $6,904 $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 $188,750,877 $187,725,788 L:TANGIBLE PERSONAL,BUSINESS 8 9 $7,550,268 $8,043,914 M:TANGIBLE PERSONAL,OTHER 0 0 $0 $0 N:INTANGIBLE PERSONAL 0 0 $0 $0 O:REAL,INVENTORY 0 0 $0 — $0 - — X:EXEMPT 0 0 $0 $0 S:SPECIAL INVENTORY 0 0 $0 $0 ERROR: 0 0 $0 $0 TOTAL APPRAISED VALUE $196,337,576 $195,806,133 TOTAL EXEMPT PROPERTY 1 1 $7,250 $7,250 TOTAL MARKET VALUE ON ROLL TOTALS PAGE $195,813,383 2017 Effective Tax Rate Worksheet Taxing Units Other Than School Districts Taxing Unit: C13-City of Port Arthur 2016 Values of Supplement 299 Line Activity Amount/Rate 1. 2016 total taxable value. Enter the amount of 2016 taxable value on the 2016 tax roll today. Include any adjustments since last year's certification;exclude Tax Code 25.25(d)one-third over-appraisal corrections from these adjustments. This total includes the taxable value of homesteads with tax ceilings(will deduct in Line 2)and the captured value for tax increment financing (will deduct taxes in Line 14).' $192,139,492 2. 2016 tax ceilings.Counties, cities and junior college districts. Enter 2016 total taxable value of homesteads with tax ceilings.These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing units adopted the tax ceiling provision in 2016 or a prior year for homeowners age 65 or older or disabled, use this step.2 $° 3. Preliminary 2016 adjusted taxable value. Subtract Line 2 from Line 1. $ 4. 2016 total adopted tax rate. 0.792000 5. 2016 taxable value lost because court appeals of ARB decisions reduced 2016 appraised value. *aro' A. Original 2016 ARB Values: $ B. 2016 values resulting from final court decisions: - $ C. 2016 value loss. Subtract B from A.3 $ 6. 2016 taxable value, adjusted for court-ordered reductions. Add Line 3 and Line 5C. $ 7. 2016 taxable value of property in territory the taxing unit deannexed after Jan.1, 2016. Enter the 2016 value of property in deannexed territory.' $o 8. 2016 taxable value lost because property first qualified for an exemption in 2017. Note that lowering the amount or percentage of an existing exemption does not create a new exemption or reduce taxable value. If the taxing unit increased an original exemption, use the difference between the original exempted amount $0 ' Tex.Tax Code§26.012(14) 2 Tex.Tax Code§26.012(14) 'Tex. Tax Code§26.012(13) 'Tex.Tax Code§26.012(15) Printed on 07/24/2017 at 7:08 AM Job ID: 368173 Page 15 of 154 Line , Activity Amount/Rate and the increased exempted amount. Do not include value lost due to freeport or goods-in-transit exemptions. A. Absolute exemptions. Use 2016 market value $0 B. Partial exemptions.2017 exemption amount or 2017 percentage exemption times 2016 value: +$0 C. Value loss.Add A and B.' 9. 2016 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1),timber appraisal, recreational/scenic appraisal or public access airport special appraisal in 2017. Use only properties that qualified in 2017 for the first time; do not use properties that qualified in 2016. A. 2016 market value: $0 B. 2017 productivity or special appraised value: - $0 C. Value loss. Subtract B from A.' so 10. Total adjustments for lost value.Add Lines 7, 8C and 9C. $ 11. 2016 adjusted taxable value. Subtract Line 10 from Line 6 $ 12. Adjusted 2016 taxes. Multiply Line 4 by Line 11 and divide by$100. $ 13. Taxes refunded for years preceding tax year 2016. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year 2016. Types of refunds include court decisions, Tax Code 25.25(b)and (c)corrections and Tax Code 31.11 payment errors. Do not include refunds for tax year 2016.This line applies only to tax years preceding tax year 2016.' $ 14. Taxes in tax increment financing (TIF)for tax year 2016. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the taxing unit has no 2017 captured appraised value in Line 16D,enter 0.' $ 15. Adjusted 2016 taxes with refunds and TIF adjustment.Add Lines 12 and 13, subtract line 14.' $ 16. Total 2017 taxable value on the 2017 certified appraisal roll today.This $ value 'Tex.Tax Code§26.012(15) Tex.Tax Code§26.012(15) 'Tex.Tax Code§26.012(13) Tex. Tax Code§26.03(c) Tex. Tax Code§26.012(13) Printed on 07/24/2017 at 7:08 AM Job ID: 368173 Page 16 of 154 Line Activity Amount/Rate includes only certified values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 18).These homesteads include homeowners age 65 or older or disabled.'° A. Certified values: $191,466,647 B. Counties: Include railroad rolling stock values certified by the Comptroller's office: + $ C. Pollution control exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control property: - $0 D. Tax increment financing: Deduct the 2017 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2017 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 21 below." -$ E. Total 2017 value.Add A and B, then subtract C and D. 17. Total value of properties under protest or not included on certified appraisal roll.12 A. 2017 taxable value of properties under protest.The chief appraiser certifies a list of properties still under ARB protest. The list shows the appraisal district's value and the taxpayer's claimed value, if any or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value.13 $0 B. 2017 value of properties not under protest or included on certified appraisal roll.The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about, but are not included in the appraisal roll certification. These properties also are not on the list of properties that are still under protest. On this list of properties,the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, $ 10 Tex.Tax Code§26.012(15) 11 Tex.Tax Code§26.03(c) 12 Tex.Tax Code§26.01(c) 73 Tex. Tax Code§§26.04 and 26.041 Printed on 07/24/2017 at 7:08 AM Job ID: 368173 Page 17 of 154 Line Activity Amount/Rate appraised value and exemptions for the current year. Use the lower market, appraised or taxable value(as appropriate). Enter the total value." + $ C. Total value under protest or not certified.Add A and B. 18. 2017 tax ceilings. Counties, cities and junior colleges enter 2017 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing units adopted the tax ceiling provision in 2016 or a prior year for homeowners age 65 or older or disabled, use this step." $o 19. 2017 total taxable value.Add Lines 16E and 17C. Subtract Line 18. $ 20. Total 2017 taxable value of properties in territory annexed after Jan. 1, 2016. Include both real and personal property. Enter the 2017 value of property in territory annexed." $0 21. Total 2017 taxable value of new improvements and new personal property located in new improvements. New means the item was not on the apraisal roll in 2016.An improvement is a building, structure,fixture or fence erected on or affixed to land. New additions to existing improvements may be included if the appraised value can be determined. New personal property in a new �...r improvement must have been brought into the taxing unit after Jan. 1, 2016, and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2017." $o 22. Total adjustments to the 2017 taxable value. Add Lines 20 and 21. $ 23. 2017 adjusted taxable value. Subtract Line 22 from Line 19. $ 24. 2017 effective tax rate. Divide Line 15 by Line 23 and multiply by$100.'8 $ 25. COUNTIES ONLY.Add together the effective tax rates for each type of tax the county levies. The total is the 2017 county effective tax rate." $ A county, city or hospital district that adopted the additional sales tax in November 2016 or in May 2017 must adjust its effective tax rate. The Additional Sales Tax Rate Worksheet sets out this adjustment. Do not forget to complete the Additional Sales Tax Rate Worksheet if the taxing unit adopted the additional sales tax on these dates. "Tex.Tax Code§§26.04 and 26.041 "Tex. Tax Code§26.012(6) "Tex.Tax Code§26.012(17) "Tex.Tax Code§26.012(17) "Tex.Tax Code§26.04(c) "Tex.Tax Code§26.04(d) Printed on 07/24/2017 at 7:08 AM Job ID: 368173 Page 18 of 154 r.r Effective Tax Rate Report Tax Year: 2017 Taxing Unit: C13-City of P rt Arthur NEW EXEMPTIONS: COUNT 2016 ABSOLUTE EX VALUES 2017 PARTIAL EX VALUES NEW EXEMPT PROPERTY 0 $0 NEW HS EXEMPTIONS 0 $0 NEW PRO EXEMPTIONS 0 1 $0 NEW OA EXEMPTIONS 0 I $0 NEW DP EXEMPTIONS 0 I $0 NEW DV1 EXEMPTIONS 0 $0 NEW DV2 EXEMPTIONS 0 I $0 NEW DV3 EXEMPTIONS 0 $0 NEW DV4 EXEMPTIONS 0 $0 NEW DVX EXEMPTIONS 0 $0 NEW HB366 EXEMPTIONS 0 $0 NEW PC EXEMPTIONS 0 I $0 ABSOLUTE EX TOTAL $0 PARTIAL EX TOTAL 1 (+) $0 2016 TAXABLE VALUE LOST DUE TO PROPERTY BECOMING EXEMPT IN 2017 (=) $0 i NEW ANNEXED PROPERTY: COUNT AFIPRAISED VALUE TAXABLE VALUE ftwr/ NEWLY ANNEXED PROPERTY 0 $0 $0 IMPROVEMENT SEGMENTS 0 I $0 LAND SEGMENTS 0 $0 MINERAL 0 $0 OTHER 0 1 $0 I TAXABLE VALUE ON NEWLY ANNEXED PROPERTY: I $0 NEW AG APPLICATIONS: NEW AG APPLICATIONS COUNT I 0 I 2016 MARKET I $0 2017 USE (;) $0 VALUE LOST DUE TO AG APPLICATIONS: ('-ji) $0 ($0 Taxable) NEW IMPROVEMENTS: COUNT TOTAL APPRAISED VALUE 1 NEW CURRENT TAXABLE2 NEW IMPROVEMENTS 0 I $0 $0 RESIDENTIAL 0 1 $0 $0 COMMERCIAL 0 I $0 $0 OTHER 0 $0 $0 NEW ADDITIONS 0 $0 $0 Printed on 07/24/2017 at 7:08 AM Job ID: 368173 Page 19 of 154 RESIDENTIAL 0 $0 $0 COMMERCIAL 0 I $0 $0 OTHER 0 $0 $0 PERCENT COMPLETION CHANGED 0 I $0 $0 TOTAL NEW PERSONAL VALUE 0 $0 $0 SECTION 52&59 0 $0 $0 REDUCED/EXPIRING ABATEMENTS 0 $0 $0 TOTALS: $0 $0 2016 TOTAL TAXABLE(EXCLUDES UNDER PROTEST) $192,139,492 2016 OA DP FROZEN TAXABLE $0 2016 TAX RATE 0.7920 2016 OA DP TAX CEILING $0 2017 CERTIFIED TAXABLE $191,466,647 2017 TAXABLE UNDER PROTEST $0 2017 OA FROZEN TAXABLE $0 2017 DP FROZEN TAXABLE $0 2017 TRANSFERRED OA FROZEN TAXABLE $0 2017 TRANSFERRED DP FROZEN TAXABLE $0 2017 OA FROZEN TAXABLE UNDER PROTEST $0 2017 DP FROZEN TAXABLE UNDER PROTEST $0 2017 TRANSFER OA WITH FROZEN TAXABLE UNDER PROTEST $0 2017 TRANSFER DP WITH FROZEN TAXABLE UNDER PROTEST $0 2017 APPRAISED VALUE $195,806,133 2017 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 0724/2017 at 7:08 AM Job ID: 368173 Page 20 of 154 2016 total taxable value. 1.$192,139,492 2016 tax ceilings. I 2.$0 2016 total adopted tax rate. 4.0.792000 a. 2016 M&O tax rate. a.0.486463 b. 2016 l&S tax rate. +b.0.305537 2016 taxable value of property in territory deannexed fter Jan.1, 7.$0 2016. 2016 taxable value lost because property first qualified for an 8.$0 exemption in 2017. a. Absolute exemptions. a.$0 b. Partial exemptions. +b.$0 2016 taxable value lost because property first qualifie for agricultural 9.$0 appraisal(1 -d or 1 -d -1),timber appraisal,recreati nal/scenic appraisal or public access airport special appraisal i 2017. a. 2016 market value. a.$0 b. 2017 productivity or special appraisal value. -b.$0 2017 certified taxable. $191,466,647 2017 tax ceilings. 18.$0 Total 2017 taxable value of properties in territory annexed after Jan.1, 20.$0 2016. Total 2017 taxable value of new improvements and new personal 21.$0 property 2016 Values as of Supplement 24. 1 Printed on 07/24/2017 at 7:08 AM Job ID: 368173 Page 21 of 154 2017 Report on Value Lost Because of the School Tax Property Tax Limitation on Homesteads of the Elderly/Disabled Form 50-253 Please submit original and one copy of this form to the Property Tax Assistance Division's Local Value Analysis Section. Submit a certified documentation that corresponds with the values and actual total levy documentation reported on this report The Property Tax Assistance Division's address is P.O.Box 13528,Austin,Texas 78711-3528.Our fax number is(512)463-2427.The Local Value Analysis staff is available at(800)252-9121 to answer questions. All information requested is for the preliminary 2017 tax year. C13-City of Port Arthur OCAD 12310703 School District Name CAD Name County/Dist/CAD No. SR0001/SR0002 1. Total number of age 65 or older,disabled and qualified age 55 or older surviving spouse FF001 homesteads in the school district on which a tax ceiling exists for the 2017 tax year 0 2. 2017 total appraised value(if the value is capped @ 10 percent per year,use the capped FF002 value)of the age 65 or older,disabled and qualified age 55 or older surviving spouse homesteads reported in Item 1 above before exemptions are deducted. $0 3. 2017 total appraised value lost to allowable exemptions granted on the age 65 or older, disabled and qualified age 55 or older surviving spouse homesteads reported in Item 1. (Include losses due to state-mandated$25,000 exemptions;$10,000 age 65 or older or disabled exemptions;disabled or deceased veteran's survivor(s)exemptions;100% veteran's homestead water conservation exemption;solar and wind-powered exemptions FF003 and historical exemptions).DO NOT INCLUDE ANY LOCAL OPTIONAL EXEMPTIONS. $0 4. Total 2017 taxable value of age 65 or older,disabled and qualified age 55 or older FF004 surviving spouse homesteads reported in Item 1 after allowable exemptions are deducted. (Must equal the remainder of Item 2 minus Item 3.) $0 FF005 2017 total school district tax rate. 0.792000 6. Total 2017 levy on age 65 or older,disabled and qualified age 55 or older surviving spouse homesteads reported in Item 1 that would have been generated(paid)with out the tax ceiling.(Must equal the levy calculated by multiplying the tax rate reported in Item 5 times FF006 the value reported in Item 4 times 0.01.) $0.00 7. Actual 2017 total levy on age 65 or older,disabled and qualified age 55 or older surviving FF007 spouse homesteads reported in Item 1.(will be paid) $0.00 8. Total 2017 levy lost on age 65 or older,disabled and qualified age 55 or older surviving FF008 spouse homesteads reported in Item 1.(Must equal the remainder of Item 6 minus Item 7,) (will not be paid) $0.00 9. Total 2017 value lost on age 65 or older,disabled and qualified age 55 or older surviving FF009 spouse homesteads reported in Item 1.(Must equal Item 8 divided by Item 5 times 100.) $0 10. 2017 total appraised value deducted for local optional age 65 or older,disabled and local FF010 optional percent exemptions granted on the age 65 or older and qualified age 55 or older surviving spouse homesteads reported in Item 1. $0 11. Total 2017 value lost on age 65 or older,disabled and qualified age 55 or older surviving FF011 spouse homesteads reported in Item 1.(Item 9 minus Item 10) $0 12. 2017 levy lost due to H.B.5 for each account with a tax ceiling established in 2005,2006 FF013 or an earlier year and still exists in 2017. Please e-mail an Excel spreadsheet to substantiate the loss to PTAD.Iva@cpa.state.tx.us $0.00 .` � a Return original and one copy to: By signing this report,I agree that the values are true and correct as certified to this school disctrict by the Chief Appraiser. COMPTROLLER OF PUBLIC ACCOUNTS Sign Property Tax Assistance Division Local Value Analysis here P.O.Box 13528 Authorized Official Date Austin Texas 78711-3528 Print Name/Title Phone(area code and number) The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property For more information,visit our website: information and resources for taxpayers.local taxing entities,appraisal distracts and appraisal reviewllboards www.window.state.tx.us/taxinfo/proptax 50-253•02-11/20 Top Taxpayers Report OCAD TaxYear: 2017 Taxing Units: SO4,S01,C11,C12,C17,C18,C13,C19,C14,C15,X40,L03,E24,E21,E22,E23,S02,D02,P01,S03,W34,S05 Appraisal Top Taxpayer Calculations Performed as of 07/24/2017 City of Port Arthur: Total Taxable Value Taxpayer Name Total Market Total Assessed 1 ENTERGY TEXAS INC(GEN) $181,431,630 $177,092,503 2 ENTERGY TEXAS INC 512,855,460 S12,855,460 3 GULF STATES UTILITIES COMPANY $1,320,536 $1,320,536 4 BRAND ENERGY SOLUTIONS LLC 5119,634 5119,634 5 DS WATERS OF AMERICA,INC $43,279 $43,279 6 SABINE PIPE LINE LLC 512,174 512.174 7 CANON FINANCIAL SERVICES,INC. $7,230 $7,230 8 EMG RESOURCES LLC 53,452 $3,452 9 PDG RESOURCES LLC $3,452 $3,452 10 XEROX CORPORATION 53,276 S3,276 w.,r Printed on 07/24/2017 at 8:32 AM Page 7 of 22