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Home My WebLink AboutPO 6712: APPROVAL OF 2018 APPRAISAL ROLL 4 City of iiiort c•-•-....•rthu ^ 7e.ias www.PortArthurTx.gov INTEROFFICE MEMORANDUM Date: 7/24/18 To: The Honorable Mayor and City Council Through: Harvey Robinson, Interim City Manager From: Andrew Vasquez, Director of Finance RE: Approval of 2018 Appraisal Roll Introduction: The intent of this Agenda Item is to seek the City Council's approval of the 2018 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 2018 appraisal roll for the City of Port Arthur on July 17, 2018 and July 24, 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 2018 certified appraised market values of $3,531,288,980 decreased $132,632,623 from 2017. This is a decrease of 3.62% from 2017. Exemptions and deductions in the amount of $962,300,052 reduced the market values 27.25%. The 2018 taxable values of$2,546,441,028 decreased $8,130,822 or .32% from 2017 taxable values. New value added to the 2018 tax roll is $122,173,530. Attached are the 2018 values by classification of property with comparisons to 2017. "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.6712 7/24/18 KD ORDINANCE NO. AN ORDINANCE APPROVING THE APPRAISAL ROLLS FOR THE YEAR 2018 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, Five Hundred Thirty-One Million, Two Hundred Eighty-Eight Thousand, Nine Hundred Eighty Dollars ($3,531,288,980) and the taxable value being Two Billion, Five Hundred Forty Six Million, Four Hundred Forty One Thousand, Twenty Eight Dollars ($2,546,441,028); 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 2018. 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 July, 2018, 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 Val Tizeno, City g trey APPROVED FOR ADMINISTRATION: Harvey Robinson, Interim City Manager Andre Vasquez, irector of Finance Cite of Port Arthur Exhibit A Comparison of Values Property Use Certified Certified Increase Category 2017 2018 (Decrease) Single family $ 1,044,691,661 $ 994,264,311 $ (50,427,350) -4.83% Multi Family 170,949,740 120,920,828 (50,028,912) -29.27% Vacant Lots 54,821,811 54,491,322 (330,489) -0.60% Real Acreage 51,538,168 51,855,116 316,948 0.61% Farm/Ranch 2,776,030 2,902,250 126,220 4.55% Commerial/Ind. 837,350,245 858,414,219 21,063,974 2.52% Oil and Gas 9,497,975 7,157,787 (2,340,188) -24.64% Utilities 315,056,793 316,106,586 1,049,793 0.33% Personal 442,126,394 428,914,153 (13,212,241) -2.99% Inventory 20,986,730 24,131,120 3,144,390 14.98% Exempt Property on Roll 714,126,056 672,131,288 (41,994,768) -5.88% TOTAL MARKET VALUE(Net Appraised) $ 3,663,921,603 $ 3,531,288,980 $ (132,632,623) -3.62% Less: Productivity Loss $ 21,767,300 $ 21,785,010 $ 17,710 0.08% Homestead Cap 1,224,754 762,890 (461,864) -37.71% Exemptions: Abated 72,990,970 1,393,680 $ (71,597,290) -98.09% Primarily Charitable 1,207,643 1,196,618 (11,025) Disabled Persons 14,767,904 15,283,267 515,363 3.49% Disabled Veterans 10,693,537 11,622,004 928,467 8.68% Exempt 712,925,663 670,941,920 (41,983,743) -5.89% Homestead 144,762,229 134,319,650 (10,442,579) -7.21% Over 65 95,340,806 92,266,127 (3,074,679) -3.22% Polution Control 33,669,247 35,276,786 1,607,539 4.77% Exemptions 1,086,357,999 962,300,052 (124,057,947) -11.42% TAXABLE VALUE $ 2,554,571,550 $ 2,546,441,028 $ (8,130,522) -0.32% Freeze 137,113,233 117,501,758 (19,611,475) FREEZE ADJUSTED TAXABLE VALUE $ 2,417,458,317 $ 2,428,939,270 11,480,953 0.47% TAX RATE PER$100 VALUATION $ 0.7920000 $ 0.7920000 TAX LEVY $ 19,146,270 $ 19,237,199 Frozen Tax 756,956 667,178 NET TAX LEVY $ 19,903,226 $ 19,904,377 S 1,151 0.01% Exhibit "B " STATE OF TEXAS COUNTY OF JEFFERSON CERTIFICATION OF 2018 APPRAISAL ROLL FOR City of Port Arthur I, Angela Bellard, Chief Appraiser for the Jefferson Central Appraisal District, solemnly swear that the attached is that portion of the approved Appraisal Roll of the Jefferson Central Appraisal District that lists property taxable by and constitutes the appraisal roll for City of Port Arthur. July 17, 2018 add_ Date Anglia Bellard, RPA, RES, AAS Chief Appraiser Jefferson Central Appraisal District 2018 APPRAISAL ROLL INFORMATION 2018 Market Value $3,338,961,504 2018 Taxable Value $2,358,270,988 2018 Freeze Adjusted Taxable Value $2,240,769,230 Jefferson County County 2018 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,621 Grand Totals 7/17/2018 7:50:30AM Land Value Homesite: 68,959,905 Non Homesite: 431,972,499 Ag Market: 22,217,566 Timber Market: 0 Total Land (+) 523,149,970 Improvement Value Homesite: 629,916,119 Non Homesite: 1,616,269,218 Total Improvements (+) 2.246,185,337 Non Real Count Value Personal Property: 2,529 560,692,383 Mineral Property: 177 8,933,814 Autos: 0 0 Total Non Real (+) 569,626,197 Market Value = 3,338,961,504 Ag Non Exempt Exempt Total Productivity Markel 22,217,566 0 Ag Use: 432,556 0 Productivity Loss (-) 21,785,010 Timber Use: 0 0 Appraised Value = 3,317,176,494 Productivity Loss: 21.785,010 0 Homestead Cap (-) 762,890 Assessed Value = 3,316,413,604 Total Exemptions Amount (-) 958,142,616 (Breakdown on Next Page) Net Taxable = 2,358,270,988 Freeze Assessed Taxable Actual Tax Ceiling Count DP 32,210,754 12,054,368 66,930.40 77,522.47 588 DPS 972,700 393,936 1,459.58 1,828.12 15 OV65 242,744,032 105,052,313 598,787.82 687,839.52 3,656 Total 275,927,486 117,500,617 667,177.80 767,190.11 4,259 Freeze Taxable (-) 117,500,617 Tax Rate 0.792000 Transfer Assessed Taxable Post%Taxable Adjustment Count OV65 55,310 19,248 18,107 1,141 1 Total 55,310 19,248 18,107 1,141 1 Transfer Adjustment (-) 1,141 Freeze Adjusted Taxable = 2,240.769,230 APPROXIMATE LEVY=(FREEZE ADJUSTED TAXABLE*(TAX RATE/100))+ACTUAL TAX 18,414,070.10=2,240,769,230"(0.792000/100)+667,177.80 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 235/235 Page 1 of 4 True Automation,Inc. Jefferson County County 2018 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,621 Grand Totals 7/17/2018 7:50:35AM Exemption Breakdown Exemption Count Local State Total AB 1 1,393,680 0 1,393,680 CH 1 69,020 0 69,020 CHODO 39 1,098,570 0 1,098,570 CHODO(Partial) 2 29,028 0 29,028 DP 630 14,908,267 0 14,908,267 DPS 15 375,000 0 375,000 DV1 26 0 134,440 134,440 DV2 17 0 126,892 126,892 DV3 27 0 246,822 246,822 DV4 139 0 1,469,162 1,469,162 DV4S 5 0 43,368 43,368 DVHS 95 0 9,293,070 9,293.070 DVHSS 5 0 308,250 308,250 EX-XA 2 0 51,460 51,460 EX-XG 12 0 736,990 736,990 EX-XI 2 0 9,070 9,070 EX-XJ 29 0 6,883,790 6,883,790 EX-XL 1 0 2,530 2,530 EX-XU 7 0 753,440 753,440 EX-XV 1,826 0 662,183,198 662,183,198 EX-XV(Prorated) 13 0 304,029 304,029 EX366 40 0 10,163 10,163 FR 8 0 0 0 HS 9,951 134,319,650 0 134,319,650 OV65 3,886 91,601,337 0 91,601,337 OV65S 27 664,790 0 664,790 PC 17 31,126,600 0 31,126,600 Totals 275,585,942 682,556,674 958,142,616 235/235 Page 2 of 4 True Automation,Inc. Jefferson County County 2018 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,621 Grand Totals 7/17/2018 7:50:35AM State Category Breakdown State Code Description Count Acres New Value Market Market Value A SINGLE FAMILY RESIDENCE 17,627 $10,286,930 $994,264,311 B MULTIFAMILY RESIDENCE 195 $0 $120,920,828 Cl VACANT LOTS AND LAND TRACTS 7,895 $0 $54,491,322 D1 QUALIFIED AG LAND 244 8,439.0450 $0 $22,217,566 D2 NON-QUALIFIED LAND 12 $29,130 $682,360 E FARM OR RANCH IMPROVEMENT 262 5,587.0085 $10,200 $31,857,440 Fl COMMERCIAL REAL PROPERTY 1,275 $11,682,580 $542,233,979 F2 INDUSTRIAL REAL PROPERTY 91 $91,868,100 $316,180,240 G1 OIL AND GAS 169 $0 $7,157,787 J2 GAS DISTRIBUTION SYSTEM 10 $0 $8,823,010 J3 ELECTRIC COMPANY(INCLUDING CO-OP) 41 $0 $49,677,720 J4 TELEPHONE COMPANY(INCLUDING CO-O 14 $0 $4,683,630 J5 RAILROAD 22 $0 $15,583,540 J6 PIPELAND COMPANY 181 $0 $29,248,900 J7 CABLE TELEVISION COMPANY 6 $0 $9,245,650 J8 OTHER TYPE OF UTILITY 48 $0 $6,516,660 L1 COMMERCIAL PERSONAL PROPERTY 2,079 $0 $319,233,503 L2 INDUSTRIAL PERSONAL PROPERTY 76 $0 $109,121,390 M1 TANGIBLE OTHER PERSONAL,MOBILE H 61 $48,340 $559,260 O RESIDENTIAL INVENTORY 343 $1,784,870 $8,945,900 S SPECIAL INVENTORY TAX 33 $0 $15,185,220 X TOTALLY EXEMPT PROPERTY 1,974 $6,463,380 $672,131,288 Totals 14,026.0535 $122,173,530 $3,338,961,504 235/235 Page 3 of 4 True Automation,Inc. Jefferson County County 2018 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,621 Grand Totals 7/17/2018 7:50:35AM CAD State Category Breakdown State Code Description Count Acres New Value Market Market Value A 5 $0 $724,762 Al REAL,RESIDENTIAL,SINGLE-FAMILY 17,158 $10,258,260 $975,513,939 A2 REAL,RESIDENTIAL,MOBILE HOME 37 $17,780 $1,114,820 A5 TOWNHOME/PATIOH/GARDENH/CONDOS 360 50 $15,976,540 A7 REAL/RES/MH 5 AC/LESS-BY OWNER 67 $10,890 $934,250 B 1 $0 $9,888 B1 REAL,RESIDENTIAL,APARTMENTS 47 $0 $115,980,210 B2 REAL,RESIDENTIAL,DUPLEXES 144 $0 $4,683,510 B4 "REAL,RESIDENTIAL(FOUR PLEXES)" 3 $0 $247,220 Cl REAL,VACANT PLATTED RESIDENTIAL L 7.114 $0 $44,701,392 C2 REAL,VACANT PLATTED COMMERCIAL L 780 $0 $9,789,910 CJ REAL VACANT JEFFERSON COUNTY 1 $0 $20 D1 REAL,ACREAGE,RANGELAND 258 8,441.5638 $0 $22,221,425 D2 REAL,ACREAGE,TIMBERLAND 12 $29,130 $682,360 D3 REAL,ACREAGE,FARMLAND 9 $0 $1,590,060 D4 REAL,ACREAGE,UNDEVELOPED LAND 200 $600 $23,684,621 D8 EASEMENT 9 $0 $2,600 D9 RIPIRAP 7 $0 $3,674,050 El REAL,FARM/RANCH,HOUSE 16 $9,600 $2,480,970 E2 REAL,FARM/RANCH,MOBILE HOME 1 SO $55,960 E7 MH ON REAL PROP(5 AC/MORE)MH 6 $0 $365,320 Fl REAL,Commercial 1,275 $11,682,580 $542,233,979 F2 REAL,Industrial 48 $91,855,900 $299,376,360 F3 REAL, Imp Only Commercial 7 $0 $2,786,590 F5 OPERATING UNITS ACREAGE 32 $12,200 $13,502,950 F6 RESERVOIRS 4 $0 5514,340 G1 OIL AND GAS 169 $0 $7,157,787 J2 REAL&TANGIBLE PERSONAL,UTILITIES. 10 SO $8,823,010 J3 REAL&TANGIBLE PERSONAL,UTILITIES, 41 SO $49,677,720 J4 REAL&TANGIBLE PERSONAL,UTILITIES, 14 SO $4,683,630 J5 REAL&TANGIBLE PERSONAL,UTILITIES, 22 $0 $15,583,540 J6 REAL&TANGIBLE PERSONAL,UTILITIES, 181 $0 $29,248,900 J7 REAL&TANGIBLE PERSONAL,UTILITIES, 6 $0 $9,245,650 J8 REAL&TANGIBLE PERSONAL,UTILITIES, 48 $0 $6,516,660 L1 TANGIBLE,PERSONAL PROPERTY, COMM 2,079 $0 $319,233,503 L2 TANGIBLE,PERSONAL PROPERTY, INDU 76 $0 $109,121,390 M1 TANGIBLE OTHER PERSONAL,MOBILE H 61 $48,340 $559,260 01 INVENTORY,VACANT RES LAND 343 $1,784,870 $8,945,900 S SPECIAL INVENTORY 33 $0 $15,185,220 X 1,974 $6,463,380 $672,131,288 Totals 8,441.5638 $122,173,530 $3,338,961,504 235/235 Page 4 of 4 True Automation,Inc. / .4ga .c:,. , 4 *''+' .,*! Jefferson Central Appraisal District `, ~' Phone (409)840-9944 t9ISALD„ ' P.O.Box 21337 4610 S.Fourth St. (409)727-4611 www.jcad.org Beaumont,Texas 77720-1337 Beaumont,TX 77705 Fax (409)727-5621 Chief Appraiser Members of the Board Angela Bellard, RPA, RES, AAS Allison Nathan Getz,Chairperson Lauren Williams Mason, Secretary Eugene Landry July 17, 2018 Charles Lankford Dr. Louis Reed,Jr. Mr. Havey Robinson Interim City Manager City of Port Arthur P 0 Box 1089 Port Arthur TX 77640 Dear Mr. Robinson: In accordance with Section 26.01(a), the 2018 appraisal roll for your jurisdiction has been certified to your tax assessor-collector. Enclosed is a copy of the 2018 Appraisal Roll Certification for your review and information. Please do not hesitate to contact me should you have any questions. Sincerely, 6,2 ,„&J._ 2.z.--e,— ,---"P An l g a Bellard, RPA, RES, AAS Chief Appraiser pj b Exhibit "C " CITY OF PORT ARTHUR CERTIFIED TOTALS FOR 2018: I, Scott W. Overton, 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. 2017 Tax Ceilings -0- 2017 Taxable Value Lost due to Court Appeals A. Original 2017 ARB Values $ - 0 - B. 2017 Final Court Value $ - 0 - C. 2017 Value Loss (A-B) -0- 2017 Taxable Value of Newly Deannexed Property -0- 2017 Taxable Value on New Exemptions for 2018 A. Absolute Exemptions $ - 0 - B. Partial Exemptions $ - 0 - C. Value Loss (A+B) -0- 2017 Taxable Value on New Ag Exemptions for 2018 A. 2017 Market Value $ - 0 - B. 2018 Productivity Value $ - 0 - C. Value Loss (A-B) -0- 2017 Tax Increment Financing -0- ,om*. 2018 Total Market Value $192,327,476 2018 Total Taxable $188,170,040 2018 Pollution Control $4,150,142 2018 Tax Increment Financing -0- 2018 Market Value Under Protest A. 2018 Taxable Under Protest $ - 0 - B. 2018 Left off Roll $ - 0 - C. Total Not Certified (A+B) -0- 2018 Tax Ceilings -0- 2018 Taxable Value of Newly Annexed Property -0- 2018 Market Value of New Improvements -0- 2018 Taxable Value of New Improvements (estimate) -0- 2018 Average Market Homestead Value -0-_ 2018 Average Taxable Homestead Value -0- Signed: Received by: Scott W. Overton, Chief Appraiser Date: July 24, 2018 Date Received: Assessment Roll Grand Totals Report OCAD Tax Year: 2018 As of: Certification imilb C13-City of Port Arthur Number of Properties:29 Land 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 (+) $170,787,740 Total Improvements (_) $170,787,740 (+) $170,787,740 Other Totals Personal Property(9) $20,190,807 (+) $20,190,807 Minerals(0) $0 (+) SO Autos(0) $0 (+) $0 Total Market Value (_) $192,327,476 $192,327,476 Total Homestead Cap Adjustment(0) (-) $0 Total Exempt Property(1) (-) $7,250 Productivity Totals Total Productivity Market(Non Exempt) (+) $0 r4"1'\ Ag Use(0) (-) $0 Timber Use(0) (-) 50 Total Productivity Loss (_) $0 (-) $0 Total Assessed (=) $192,320,226 Exemptions (HS Assd 0 ) (PC) Pollution Control(1) (+) $4,150,142 (HB366)House Bill 366(1) (+) $44 Total Exemptions (_) $4,150,186 (-) $4,150,186 Net Taxable(Before Freeze) (_) $188,170,040 Printed on 07/24/2018 at 7:02 AM Job ID:418887 Page 5 of 36 2018 Effective Tax Rate Worksheet Taxing Units Other Than School Districts Taxing Unit: C13-City of Port Arthur 2017 Values of Supplement 316 Line- Activity AmountlRate 1. 2017 total taxable value. Enter the amount of 2017 taxable value on the 2017 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 $191,347,013 in Line 14).' 2. 2017 tax ceilings.Counties,cities and junior college districts. Enter 2017 total taxable value of homesteads with tak 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 2017 or a prior year for homeowners age 65 or older or disabled, use this step.2 S0 3• Preliminary 2017 adjusted taxable value. Subtract Line 2 from Line 1. $ 4. 2017 total adopted tax rate. 0.792000 5. 2017 taxable value lost because court appeals of ARB decisions reduced 2017 appraised value. A. Original 2017 ARB Values: $ B. 2017 values resulting from final court decisions: - $ C. 2017 value loss. Subtract B from A.' $ 6. 2017 taxable value,adjusted for court-ordered reduc tions. Add Line 3 and Line 5C. $ 7. 2017 taxable value of property in territory the taxing unit dean nexed after Jan. 1,2017. Enter the 2017 value of property in deannexed territory.' $0 8. 2017 taxable value lost because property first qualified for an exemption in 2018. 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 ' 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 07/24/2018 at 7:55 AM Job ID: 418892 Page 15 of 154 ^\ fisi` , ,, �� rat "~r • ' m and the increased exempted amount. Donot include value lost due 1ofreepod or goods-in-transit exemptions. A. Absolute exemptions. Use 2017 market value $V B. Partial exemptions.2018 exemption amount or 2018 percentage exemption times 2017 value: +$V C. Value loss. Add 4and 8." so S. 2017 taxable value lost because property first qualified for agricultural appraisal(1-dor1'd4).timber appraisal, ronreaUonm|/scenicappraism| or public access airport special appraisal in 2018. Use only properties that qualified in 2018 for the first time:do not use properties that qualified in 2017. A. 2017 market value: $V B. 2018 productivity or special appraised value: - $0 C. Value loss. Subtract B from A.6 So 10. Total adjustments for lost value.Add Lines 7, 8C and 9C $ � 11. 2U17adjusted taxable value. Subtract Line 1Ufrom Line O m 12. Adjusted 2U17taxes. Multiply Line 4byLine 11 and divide by$100. /41.1'N 13. Taxes refunded for years preceding tax year 201 7. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year 2017Types of refunds include court decisions,Tax Code 25.25(b)and (o)corrections and Tax Code 31.11 payment errors. Do not include refunds for tax year 2017. This � line applies only to tax years preceding tax year 2017. 14. Taxes in tax increment financing(TIF)for tax year 2017. 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 2018 captured appraised value in Line r 16D. enter O., 15 Adjusted 2017 taxes with refunds and TIF adjustment. Add Lines 12 and 13, subtract line 14." ' 16. Total 2018 taxable value on the 2018 certified appraisal roll today. This w value ^Tex.Tax Code 02l012(15) ^Tex. Tax Code 026O12(15) `Tex.Tax Code&26.O12(13) "Tex.Tax Code 026.O3(o) "Tex. Tax Code 025.012(13) line W, � f c ivs — i _ Ammo n{!R 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: $188,170,040 B. Counties: Include railroad rolling stock values certified by the Comptroller's office: +$ C. Pollution control exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control property: - $0 D. Tax increment financing: Deduct the 2018 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2018 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 21 below." -$ E. Total 2018 value. Add A and B,then subtract C and D. 17. Total value of properties under protest or not included on certified appraisal roll.72 A. 2018 taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the r4"4\ 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." $ B. 2018 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) " Tex.Tax Code§26.03(c) 12 Tex.Tax Code§26.01(c) 13 Tex.Tax Code§§26.04 and 26.041 Printed on 07/24/2018 at 7:55 AM Job ID: 418892 Page 17 of 154 /A\ s_jne '_ ^_rte x I .�. „m, _T; ,.._' _� � _ ��•�- •.• ' 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. 2018 tax ceilings.Counties,cities and junior colleges enter 2018 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 2017 or a prior year for homeowners age 65 or older or disabled, use this step." so 19. 2018 total taxable value. Add Lines 16E and 17C. Subtract Line 18. $ 20. Total 2018 taxable value of properties in territory annexed after Jan. 1, 2017. Include both real and personal property. Enter the 2018 value of property in territory annexed. so annexed." 21. Total 2018 taxable value of new improvements and new personal property located in new improvements. New means the item was not on the apraisal roll in 2017. 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 improvement must have been brought into the taxing unit after Jan. 1, 2017, and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2018." So 22. Total adjustments to the 2018 taxable value. Add Lines 20 and 21. S 23. 2018 adjusted taxable value. Subtract Line 22 from Line 19. S 24. 2018 effective tax rate. Divide Line 15 by Line 23 and multiply by$100." 25. COUNTIES ONLY.Add together the effective tax rates for each type of tax the county levies.The total is the 2018 county effective tax rate." S A county, city or hospital district that adopted the additional sales tax in November 2017 or in May 2018 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 0724/2018 at 7:55 AM Job ID: 418892 Page 18 of 154 /406\ pos Effective Tax Rate Report Tax Year: 2018 Taxing Unit: C13-City of Port Arthur NEW EXEMPTIONS: COUNT 2017 ABSOLUTE EX VALUES 2018 PARTIAL EX VALUES NEW EXEMPT PROPERTY 0 $0 NEW HS EXEMPTIONS 0 $0 NEW PRO EXEMPTIONS 0 $0 NEW OA EXEMPTIONS 0 $0 NEW DP EXEMPTIONS 0 - $0 NEW DV1 EXEMPTIONS 0 $0 NEW DV2 EXEMPTIONS 0 $0 NEW DV3 EXEMPTIONS 0 $0 NEW DV4 EXEMPTIONS 0 $0 NEW DVX EXEMPTIONS 0 $0 NEW H9366 EXEMPTIONS 0 $0 NEW PC EXEMPTIONS 0 $0 ABSOLUTE EX TOTAL $0 PARTIAL EX TOTAL (+) $0 2017 TAXABLE VALUE LOST DUE TO PROPERTY BECOMING EXEMPT IN 2018 (_) $0 741.1"\ NEW ANNEXED PROPERTY: COUNT APPRAISED VALUE TAXABLE VALUE NEWLY ANNEXED PROPERTY 0 $0 $0 IMPROVEMENT SEGMENTS 0 $0 LAND SEGMENTS 0 $0 MINERAL 0 $0 OTHER 0 $0 TAXABLE VALUE ON NEWLY ANNEXED PROPERTY: $0 NEW AG APPLICATIONS: NEW AG APPLICATIONS COUNT 0 2017 MARKET $0 2018 USE (-) $0 VALUE LOST DUE TO AG APPLICATIONS: (=) $0 ($0 Taxable) NEW IMPROVEMENTS: COUNT TOTAL APPRAISED VALUE 1 NEW CUR RENT TAXABLE2 NEW IMPROVEMENTS 0 $0 $0 RESIDENTIAL 0 $0 $0 COMMERCIAL 0 $0 $0 OTHER 0 $0 $0 NEW ADDITIONS 0 $0 $0 rofft\ Printed on 07/24/2018 at 7:55 AM Job ID: 418892 Page 19 of 154 RESIDENTIAL 0 $0 $0 COMMERCIAL 0 $0 $0 OTHER 0 $0 $0 PERCENT COMPLETION CHANGED Q $0 $0 TOTAL NEW PERSONAL VALUE 0 $0 $0 SECTION 52&59 0 $0 $0 REDUCED/EXPIRING ABATEMENTS 0 $0 $0 TOTALS: $0 $0 2017 TOTAL TAXABLE (EXCLUDES UNDER PROTEST) $191,347,013 2017 OA DP FROZEN TAXABLE SO 2017 TAX RATE 0.7920 2017 OA DP TAX CEILING $0 2018 CERTIFIED TAXABLE $188,170,040 2018 TAXABLE UNDER PROTEST $0 2018 OA FROZEN TAXABLE $0 2018 DP FROZEN TAXABLE $0 2018 TRANSFERRED OA FROZEN TAXABLE SO 2018 TRANSFERRED DP FROZEN TAXABLE $0 2018 OA FROZEN TAXABLE UNDER PROTEST $0 2018 DP FROZEN TAXABLE UNDER PROTEST $0 2018 TRANSFER OA WITH FROZEN TAXABLE UNDER PROTEST $0 2018 TRANSFER DP WITH FROZEN TAXABLE UNDER PROTEST $0 2018 APPRAISED VALUE $192,320,226 2018 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 07/24/2018 at 7:55 AM Job ID: 418892 Page 20 of 154 2017 total taxable value. 1.$191,347,013 2017 tax ceilings. 2.$0 2017 total adopted tax rate. 4.0.792000 a. 2017 M&O tax rate. a.0.484664 b. 2017 I&S tax rate. +b.0.307336 2017 taxable value of property in territory deannexed after Jan. 1, 7.$0 2017. 2017 taxable value lost because property first qualified for an 8.$0 exemption in 2018. a. Absolute exemptions. a.$0 b. Partial exemptions. +b.$0 2017 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 2018. a. 2017 market value. a.$0 b. 2018 productivity or special appraisal value. -b.$0 2018 certified taxable. $188,170,040 2018 tax ceilings. 18.$0 Total 2018 taxable value of properties in territory annexed after Jan.1, 20.SO 2017. Total 2018 taxable value of new improvements and new personal 21.$0 property •2017 Values as of Supplement 17. Printed on 0724/2018 at 7:55 AM Job ID: 418892 Page 21 or 154 rte\ 2018 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 2018 tax year. C13-City of Port Arthur OCAD 12310703 School District Name CAD Name County/Dist/CAD No. SR00011SR0002 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 2018 tax year 0 2. 2018 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 $0 homesteads reported in Item 1 above before exemptions are deducted. 3. 2018 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% FF003 veteran's homestead water conservation exemption;solar and wind-powered exemptions $0 and historical exemptions). DO NOT INCLUDE ANY LOCAL OPTIONAL EXEMPTIONS. 4. Total 2018 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. $0 (Must equal the remainder of Item 2 minus Item 3.) FF005 5. 2018 total school district tax rate. 0.792000 6. Total 2018 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 FF006 ceiling.(Must equal the levy calculated by multiplying the tax rate reported in Item 5 times the value reported in Item 4 times 0.01.) $0.00 7. Actual 2018 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 2018 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 2018 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.) $O 10. 2018 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 SO surviving spouse homesteads reported in Item 1. 11. Total 2018 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) SO 12. 2018 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 2018.Please e-mail an Excel spreadsheet to substantiate the loss to PTAD.Iva@cpa.state.tx.us 50.00 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 Properly 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 tax For more information.visit our website information and resources for taxpayers,local taxing entities.appraisal districts and appraisal review boards www.window.state.tx.us/taxinfolproptax 50-253•02-11120 Top Taxpayers Report OCAD TaxYear 2018 Taxing Units: D02,S01,C11,C12,C17,C18,C13.C19.C14.C15.X40,L03.E24,E21,E22,E23,502,P01,503,SO4,VV34.S05 """ Appraisal Top Taxpayer Calculations Performed as of 07/24/2018 City of Port Arthur: Total Taxable Value Taxpayer Name Total Market Total Assessed 1 ENTERGY TEXAS INC(GEN) $179,008,200 $174,858,058 2 ENTERGY TEXAS INC $11,899.130 $11,899,130 3 GULF STATES UTILITIES COMPANY Fi Ssa511C" ? $1.320.536 $1,320,536 • 4 DS WATERS OF AMERICA,INC 545.583 545.583 5 XEROX CORPORATION S �z x x"`y q r*4 516,529 $16529 6 SABINE PIPE LINE LLC 512.174 $12.174 7 CANON FINANCIAL SERVICES,INC. y $5,954 $5,954 4. 8 EMG RESOURCES LLC 53,452 53.452 9 PDG RESOURCES LLC . ° x ' # £ '' 53,452 $3,452 10 MOBILE MINI.INC $2,347 52.347 Printed on 07/24/2018 at 12:34 AM Page 7 of 22