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Home My WebLink AboutPO 6986: APPROVAL OF 2021 APPRAISAL ROLL „_,„ 4 N, City of ort rthu - T ;(1: www.PortArthurTx.gov INTEROFFICE MEMORANDUM Date: 8/9/21 To: The Honorable Mayor and City Council Through: Ron Burton, Interim City Manager From: Kandy Daniel, Interim Director of Finance RE: P.O.No. 6986 Approval of 2021 Appraisal Roll Introduction: The intent of this Agenda Item is to seek the City Council's approval of the 2021 Appraisal Roll. Background: Pursuant to Section 26.01 of the Texas Property Tax Code,the Chief Appraisers for the Jefferson Central Appraisal District and the Orange County Appraisal District certified the 2021 appraisal roll for the City of Port Arthur on July 26, 2021 and July 22, 2021. Section 26.04 of the Tax Code requires that 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 2021 certified appraised market values of$4,744,751,886 increased $578,596,002 from 2020. This is an increase of 13.89%from 2020. Exemptions and deductions in the amount of$1,364,918,039 reduced the market values 28.77%. The 2021 taxable values of$3,379,833,847 increased $389,447,439 or 13.02% from 2020 taxable values. New value added to the 2020 tax roll is $91,501,099. Attached are the 2021 values by classification of property with comparisons to 2020. "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. 6986 8/9/21 KD ORDINANCE NO. AN ORDINANCE APPROVING THE APPRAISAL ROLLS FOR THE YEAR 2021 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 Central 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 Four Billion, Seven Hundred Forty Four Million, Seven Hundred Fifty One Thousand, Eight Hundred Eighty Six Dollars ($4,744,751,886) and the taxable value is Three Billion,Three Hundred Seventy Nine Million,Eight Hundred Thirty Three Thousand,Eight Hundred Forty Seven Dollars ($3,379,833,847); 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 2021. 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,2021,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: Thurman "Bill" Bartie, Mayor ATTEST: Sherri Bellard, City Secretary APPROVED AS TO FORM gU( Val Tizeno, ity ey APPROVED FOR ADMINISTRATION: Ron Burton, City Manager iD Kandy Dan 1, Interim Director of Finance Exhibit "A" City of Port Arthur Exhibit A Comparison of Values Property Use Certified Certified Increase Category 2020 2021 (Decrease) Single family $ 1,174,134,526 $ 1,657,496,335 $ 483,361,809 41.17% Multi Family 194,848,357 267,310,050 72,461,693 37.19% Vacant Lots 53,641,418 53,301,755 (339,663) -0.63% Real Acreage 54,034,891 67,019,008 12,984,117 24.03% Farm/Ranch 3,351,609 3,813,441 461,832 13.78% Commerial/Ind. 923,647,375 1,116,058,246 192,410,871 20.83% Oil and Gas 4,153,480 2,151,426 (2,002,054) -48.20% Utilities 304,880,131 332,599,036 27,718,905 9.09% Personal 594,425,066 453,973,609 (140,451,457) -23.63% Inventory 19,125,975 15,125,218 (4,000,757) -20.92% Exempt Property on Roll 839,913,056 775,903,762 (64,009,294) -7.62% TOTAL MARKET VALUE (Net Appraised $ 4,166,155,884 $ 4,744,751,886 $ 578,596,002 13.89% Less: Productivity Loss $ 18,195,383 $ 27,872,482 $ 9,677,099 53.18% Homestead Cap 3,391,431 223,531,952 220,140,521 6491.08% Exemptions: Abated 1,171,798 - $ (1,171,798) -100.00% Primarily Charitable 1,387,678 1,073,650 (314,028) Disabled Persons 15,433,867 15,510,711 76,844 0.50% Disabled Veterans 15,263,846 18,438,095 3,174,249 20.80% Exempt 838,532,628 774,837,362 (63,695,266) -7.60% Homestead 155,204,404 177,320,752 22,116,348 14.25% Over 65 92,101,698 93,137,856 1,036,158 1.13% Polution Control 35,086,733 33,195,179 (1,891,554) -5.39% Exemptions 1,154,182,652 1,113,513,605 (40,669,047) -3.52% TAXABLE VALUE $ 2,990,386,418 $ 3,379,833,847 $ 389,447,429 13.02% Freeze 138,293,762 182,570,039 44,276,277 FREEZE ADJUSTED TAXABLE VALUE $ 2,852,092,656 $ 3,197,263,808 345,171,152 12.10% TAX RATE PER$100 VALUATION $ 0.7920000 $ 0.7920000 TAX LEVY $ 22,588,574 $ 25,322,329 Frozen Tax 774,611 866,469 NET TAX LEVY $ 23,363,185 $ 26,188,798 $ 2,825,614 12.09% Exhibit "B " STATE OF TEXAS COUNTY OF JEFFERSON CERTIFICATION OF 2021 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 26,2021 -c--� -�� Date Ange Bellard, RPA, RES, AAS Chief Appraiser Jefferson Central Appraisal District 2021 APPRAISAL ROLL INFORMATION • 2021 Market Value $4,561,025,280 2021 Taxable Value $3,199,768,422 2021 Freeze Adjusted Taxable Value $3,017,198,383 Jefferson County County 2021 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,474 ARB Approved Totals 7/26/2021 11:16:52AM Land Value Homesite: 71,792,045 Non Homesite: 456,883,167 Ag Market: 28,333,060 Timber Market: 0 Total Land (+) 557,008,272 Improvement Value Homesite: 1,064,112,894 Non Homesite: 2,272,060,651 Total Improvements (+) 3,336,173,545 Non Real Count Value Personal Property: 2,671 664,899,805 Mineral Property: 121 2,943,658 Autos: 0 0 Total Non Real (+) 667,843,463 Market Value = 4,561,025,280 Ag Non Exempt Exempt I Total Productivity Market: 28,333,060 0 Ag Use: 460,578 0 Productivity Loss (-) 27,872,482 Timber Use: 0 0 Appraised Value 4,533,152,798 Productivity Loss: 27,872,482 0 Homestead Cap (-) 223,531,952 Assessed Value = 4,309,620,846 Total Exemptions Amount (-) 1,109,852,424 (Breakdown on Next Page) Net Taxable = 3,199,768,422 Freeze Assessed Taxable Actual Tax Ceiling Count DP 41,187,022 18,372,200 78,966.87 82,118.35 574 DPS 1,347,659 581,127 1,658.98 1,658.98 19 OV65 324,991,147 163,546,053 785,842.78 809,933.19 3,678 Total 367,525,828 182,499,380 866,468.63 893,710.52 4,271 Freeze Taxable (-) 182,499,380 Tax Rate 0.792000 Transfer Assessed Taxable Post%Taxable Adjustment Count OV65 501,535 301,228 230,569 70,659 4 70,659 Total 501,535 301,228 230,569 70,659 4 Transfer Adjustment (-) Freeze Adjusted Taxable = 3,017,198,383 APPROXIMATE LEVY=(FREEZE ADJUSTED TAXABLE*(TAX RATE/100))+ACTUAL TAX 24,762,679.82=3,017,198,383*(0.792000/100)+866,468.63 Certified Estimate of Market Value: 4,561,025,280 Certified Estimate of Taxable Value: 3,199,768,422 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 235/235 Page 45 of 116 Jefferson County County 2021 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,474 ARB Approved Totals 7/26/2021 11:17:06AM Exemption Breakdown Exemption Count Local State Total CHODO 13 1,072,960 0 1,072,960 CHODO(Partial) 1 690 0 690 DP 619 15,035,711 0 15,035,711 DPS 19 475,000 0 475,000 DSTR 1 386,224 0 386,224 DV1 24 0 134,511 134,511 DV2 18 0 141,000 141,000 DV3 27 0 255,821 255,821 DV4 128 0 1,403,823 1,403,823 DV4S 8 0 84,000 84,000 DVHS 120 0 15,298,255 15,298,255 DVHSS 7 0 734,461 734,461 EX-XG 11 0 773,257 773,257 EX-XI 2 0 9,066 9,066 EX-XJ 28 0 6,140,332 6,140,332 EX-XL 1 0 2,530 2,530 EX-XU 5 0 748,986 748,986 EX-XV 1,792 0 765,834,097 765,834,097 EX-XV(Prorated) 86 0 1,306,059 1,306,059 EX366 56 0 15,785 15,785 FR 10 0 0 0 HS 9,786 177,320,752 0 177,320,752 OV65 3,836 92,452,976 0 92,452,976 OV65S 28 684,880 0 684,880 PC 16 29,541,248 0 29,541,248 Totals 316,970,441 792,881,983 1,109,852,424 235/235 Page 46 of 116 Jefferson County County 2021 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,474 ARB Approved Totals 7/26/2021 11:17:06AM State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A SINGLE FAMILY RESIDENCE 17,537 4,887.5998 $31,702,908 $1,657,496,335 $1,132,058,989 B MULTIFAMILY RESIDENCE 190 196.4935 $11,406,577 $267,310,050 $266,666,043 C1 VACANT LOTS AND LAND TRACTS 8,080 3,752.2357 $0 $53,301,755 $53,276,489 D1 QUALIFIED AG LAND 245 7,911.9510 $0 $28,333,060 $460,578 D2 NON-QUALIFIED LAND 13 $0 $727,547 $727,547 E FARM OR RANCH IMPROVEMENT 241 5,379.2517 $4,838,286 $41,771,842 $40,546,412 F1 COMMERCIAL REAL PROPERTY 1,214 1,908.7722 $21,346,953 $757,037,905 $756,217,501 F2 INDUSTRIAL REAL PROPERTY 91 900.5400 $8,496,400 $359,020,341 $329,774,818 G1 OIL AND GAS 107 $0 $2,151,426 $2,151,426 H2 GOODS IN TRANSIT 1 $0 $64,712 $64,712 J2 GAS DISTRIBUTION SYSTEM 10 3.5844 $0 $11,641,070 $11,641,070 J3 ELECTRIC COMPANY(INCLUDING C 41 288.3668 $0 $64,385,713 $64,385,713 J4 TELEPHONE COMPANY(INCLUDI 12 1.7333 $0 $3,771,335 $3,771,335 J5 RAILROAD 23 183.6620 $0 $18,050,745 $18,050,745 J6 PIPELAND COMPANY 192 329.4894 $0 $36,932,249 $36,932,249 J7 CABLE TELEVISION COMPANY 6 $0 $7,717,873 $7,717,873 J8 OTHER TYPE OF UTILITY 54 $0 $6,308,733 $6,308,733 L1 COMMERCIAL PERSONAL PROPE 2,173 $1,000 $333,575,741 $333,575,741 L2 INDUSTRIAL PERSONAL PROPERT 77 $0 $119,841,567 $119,805,567 M1 TANGIBLE OTHER PERSONAL, MOB 57 $72,027 $556,301 $509,663 0 RESIDENTIAL INVENTORY 180 43.7972 $222,995 $4,117,895 $4,117,895 S SPECIAL INVENTORY TAX 45 $0 $11,007,323 $11,007,323 X TOTALLY EXEMPT PROPERTY 1,995 25,260.0143 $13,413,953 $775,903,762 $0 Totals 51,047.4913 $91,501,099 $4,561,025,280 $3,199,768,422 235/235 Page 47 of 116 Jefferson County County 2021 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,474 ARB Approved Totals 7/26/2021 11:17:06AM CAD State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A 25 2.2894 $203,141 $813,810 $813,810 Al REAL, RESIDENTIAL,SINGLE-FAMIL 17,083 4,832.9979 $31,465,257 $1,635,237,637 $1,112,412,857 A2 REAL, RESIDENTIAL,MOBILE HOME 26 15.4294 $0 $721,856 $648,779 A5 TOWNHOME/PATIOH/GARDENH/CON 359 19.6615 $34,510 $20,141,463 $17,707,946 A7 REAL/RES/MH 5 AC/LESS-BY OWNE 44 17.2216 $0 $581,569 $475,597 B1 REAL,RESIDENTIAL,APARTMENTS 47 171.4166 $11,381,824 $260,347,382 $260,347,382 B2 REAL,RESIDENTIAL, DUPLEXES 138 24.9162 $24,753 $6,315,298 $5,671,291 B4 "REAL,RESIDENTIAL(FOUR PLEXES) 5 0.1607 $0 $647,370 $647,370 Cl REAL,VACANT PLATTED RESIDENT! 7,317 3,361.7068 $0 $44,335,652 $44,310,386 C2 REAL,VACANT PLATTED COMMERCI. 762 390.0123 $0 $8,965,203 $8,965,203 CN REAL VACANT NAVIGATION/PORT 1 0.5166 $0 $900 $900 D1 REAL,ACREAGE, RANGELAND 260 7,915.8160 $0 $28,340,146 $467,664 D2 REAL,ACREAGE,TIMBERLAND 13 $0 $727,547 $727,547 D3 REAL,ACREAGE,FARMLAND 9 103.6286 $0 $1,148,784 $1,087,728 D4 REAL,ACREAGE,UNDEVELOPED LA 172 4,349.1898 $0 $25,609,220 $25,609,220 D8 EASEMENT 6 7.4037 $0 $2,119 $2,119 D9 RIP\RAP 19 765.1788 $4,775,471 $11,191,192 $11,191,192 El REAL, FARM/RANCH,HOUSE 17 119.9681 $62,815 $3,476,391 $2,414,188 E7 MH ON REAL PROP(5 AC/MORE)MH 4 30.0177 $0 $337,050 $234,879 Fl REAL,Commercial 1,214 1,908.7722 $21,346,953 $757,037,905 $756,217,501 F2 REAL,Industrial 49 $8,496,400 $341,401,915 $312,156,392 F3 REAL, Imp Only Commercial 7 44.4080 $0 $3,619,279 $3,619,279 F5 OPERATING UNITS ACREAGE 31 756.6580 $0 $13,484,809 $13,484,809 F6 RESERVOIRS 4 99.4740 $0 $514,338 $514,338 G1 OIL AND GAS 107 $0 $2,151,426 $2,151,426 H2 GOODS IN TRANSIT 1 $0 $64,712 $64,712 J2 REAL&TANGIBLE PERSONAL,UTIL 10 3.5844 $0 $11,641,070 $11,641,070 J3 REAL&TANGIBLE PERSONAL,UTIL 41 288.3668 $0 $64,385,713 $64,385,713 J4 REAL&TANGIBLE PERSONAL,UTIL 12 1.7333 $0 $3,771,335 $3,771,335 J5 REAL&TANGIBLE PERSONAL,UTIL 23 183.6620 $0 $18,050,745 $18,050,745 J6 REAL&TANGIBLE PERSONAL,UTIL 192 329.4894 $0 $36,932,249 $36,932,249 J7 REAL&TANGIBLE PERSONAL,UTIL 6 $0 $7,717,873 $7,717,873 J8 REAL&TANGIBLE PERSONAL,UTIL 54 $0 $6,308,733 $6,308,733 L1 TANGIBLE, PERSONAL PROPERTY,C 2,173 $1,000 $333,575,741 $333,575,741 L2 TANGIBLE, PERSONAL PROPERTY, I 77 $0 $119,841,567 $119,805,567 M1 TANGIBLE OTHER PERSONAL,MOBI 57 $72,027 $556,301 $509,663 01 INVENTORY,VACANT RES LAND 180 43.7972 $222,995 $4,117,895 $4,117,895 S SPECIAL INVENTORY 45 $0 $11,007,323 $11,007,323 X 1,995 25,260.0143 $13,413,953 $775,903,762 $0 Totals 51,047.4913 $91,501,099 $4,561,025,280 $3,199,768,422 235/235 Page 48 of 116 2021 APPRAISAL ROLL CERTIFICATION - PENDING PROTESTS City of Port Arthur Protested Owner's Opinion Protested Opinion of Property ID 2021 Market Value of Market Value Ag Value Ag Value 10973 593,117 422,181 12679 429,821 296,288 24743 60,984 55,485 27073 453,795 294,226 27074 555,650 367,782 36522 263,939 204,987 36531 146,282 121,191 39587 106,303 85,042 39596 28,900 21,675 39597 28,900 21,675 39609 33,500 25,125 39610 33,500 15,580 39613 21,675 17,340 39617 21,675 17,340 39619 28,900 21,675 39623 28,900 21,675 39625 21,675 17,340 39631 21,675 17,340 46815 711,257 296,153 46909 73,600 44,160 46913 148,082 107,181 46914 151,899 142,750 46915 133,008 88,610 46916 160,934 115,830 46917 146,183 104,164 53663 282,678 229,363 53742 13,590 10,872 53743 192,840 94,287 73373 3,825,719 3,060,575 73477 483,357 151,912 73618 913,587 646,993 74948 924,798 761,870 77685 2,425,995 1,550,079 80235 40,467 24,442 85338 4,955,241 3,716,348 85550 627,933 456,997 87358 103,243 76,567 88979 2,825 2,825 88980 2,825 2,825 88981 1,413 1,413 88982 121,031 78,447 88983 108,287 108,287 90027 36,689 20,716 97604 13,785 6,402 98239 814,964 567,298 100361 38,261 30,851 102485 115,208 56,460 240293 1,559,502 1,248,196 244174 1,000,731 256,663 244214 51,835 41,468 244215 44,115 35,292 244216 53,677 42,942 244217 622,763 582,262 244218 28,748 22,998 244219 35,718 28,574 244220 54,123 43,298 244221 49,765 39,812 249602 21,675 17,340 249604 28,900 21,675 400122 2,456,574 1,318,004 403339 894,310 714,214 405521 866,363 704,049 411257 4,076,306 2,473,714 412172 45,058 45,058 32,339,053 22,234,184 0 0 Jefferson County County 2021 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:64 Under ARB Review Totals 7/26/2021 1:34:25PM I Land Value Homesite: 31,073 Non Homesite: 5,145,055 Ag Market: 0 Timber Market: 0 Total Land (+) 5,176,128 Improvement Value I Homesite: 251,605 Non Homesite: 26,911,320 Total Improvements (+) 27,162,925 Non Real Count Value Personal Property: 0 0 Mineral Property: 0 0 Autos: 0 0 Total Non Real (+) 0 Market Value = 32,339,053 1 Ag Non Exempt Exempt Total Productivity Market: 0 0 Ag Use: 0 0 Productivity Loss H 0 Timber Use: 0 0 Appraised Value = 32,339,053 Productivity Loss: 0 0 Homestead Cap (-) 52,580 Assessed Value = 32,286,473 Total Exemptions Amount (-) 6,328,313 (Breakdown on Next Page) Net Taxable = 25,958,160 APPROXIMATE TOTAL LEVY=NET TAXABLE*(TAX RATE/100) 205,588.63=25,958,160*(0.792000/100) Certified Estimate of Market Value: 24,160,561 Certified Estimate of Taxable Value: 19,094,470 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 235/235 Page 1 of 4 Jefferson County County 2021 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:64 Under ARB Review Totals 7/26/2021 1:34:29PM Exemption Breakdown Exemption Count Local State Total AB 1 2,456,574 0 2,456,574 EX-XV 1 0 3,825,719 3,825,719 HS 1 46,020 0 46,020 Totals 2,502,594 3,825,719 6,328,313 235/235 Page 2 of 4 Jefferson County County 2021 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:64 Under ARB Review Totals 7/26/2021 1:34:29PM State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A SINGLE FAMILY RESIDENCE 9 3.1371 $0 $1,557,678 $1,459,078 B MULTIFAMILY RESIDENCE 11 0.6229 $0 $10,972,365 $8,515,791 C1 VACANT LOTS AND LAND TRACTS 22 13.3384 $0 $2,065,736 $2,065,736 E FARM OR RANCH IMPROVEMENT 1 6.3633 $0 $192,840 $192,840 F1 COMMERCIAL REAL PROPERTY 14 13.9026 $0 $13,510,037 $13,510,037 0 RESIDENTIAL INVENTORY 6 3.3774 $0 $ 2 ,6 7 $214,67848 $214,6788 X TOTALLY EXEMPT PROPERTY 1 Totals 40.7417 $0 $32,339,053 $25,958,160 235/235 Page 3 of 4 Jefferson County County 2021 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:64 Under ARB Review Totals 7/26/2021 1:34:29PM CAD State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value Al REAL, RESIDENTIAL,SINGLE-FAMIL 9 3.1371 $0 $1,557,678 $1,459,078 B1 REAL, RESIDENTIAL,APARTMENTS 6 $0 $10,232,259 $7,775,685 B2 REAL,RESIDENTIAL, DUPLEXES 5 0.6229 $0 $740,106 $740,106 Cl REAL,VACANT PLATTED RESIDENTI 13 5.1347 $0 $815,033 $815,033 C2 REAL,VACANT PLATTED COMMERCI. 9 8.2037 $0 $1,250,703 $1,250,703 D4 REAL,ACREAGE,UNDEVELOPED LA 1 6.3633 $0 $192,840 $192,840 Fl REAL,Commercial 14 13.9026 $0 $13,510,037 $13,510,037 01 INVENTORY,VACANT RES LAND 6 3.3774 $0 $214,678 $214,678 X 1 $0 $3,825,719 $0 Totals 40.7417 $0 $32,339,053 $25,958,160 235/235 Page 4 of 4 Exhibit " C " CITY OF PORT ARTHUR CERTIFIED TOTALS FOR 2021 : 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. 2020 Tax Ceilings -0- 2020 Taxable Value Lost due to Court Appeals A. Original 2020 ARB Values $ 0 - B. 2020 Final Court Value $ - 0 C. 2020 Value Loss (A-B) -0- 2020 Taxable Value of Newly Deannexed Property -0- 1 2020 Taxable Value on New Exemptions for 2021 A. Absolute Exemptions $ 0 B. Partial Exemptions $ 0 C. Value Loss (A+B) -0- 2020 Taxable Value on New Ag Exemptions for 2021 A. 2020 Market Value $ 0 - B. 2021 Productivity Value $ - 0 - C. Value Loss (A-B) -0- 2020 Tax Increment Financing -0- '--` 2021 Total Market Value $183,726,606 2021 Total Taxable $180,065,425 2021 Pollution Control $3,653,605 2021 Tax Increment Financing -0- 2021 Market Value Under Protest A. 2021 Taxable Under Protest $ 0 B. 2021 Left off Roll $ 0 - C. Total Not Certified (A+B) -0- 2021 Tax Ceilings -0- 2021 Taxable Value of Newly Annexed Property -0- 2021 Market Value of New Improvements -0- 2021 Taxable Value of New Improvements (estimate) -0- 2021 Average Market Homestead Value -0- 2021 Average Taxable Homestead Value -0- Signed: Received by: Scott W. Overton, Chief Appraiser Date: July 22, 2021 Date Received: Assessment Roll Grand Totals Report OCAD Tax Year. 2021 As of Certification w-C13-City of Port Arthur Number of Properties:29 Ls_Ind Tatzlo, Land-Homesite (+) SO Land-Non Homesite (+) 51,348,929 Land-Ag Market (+) $0 Land-Timber Market (+) SO Land-Exempt Ag/Tirnber Market (a) Total Land Market Value (_) 51,348,929 (+) 51,348.929 Improvement F • Improvements-Homesite (+) SO Improvements-Non Homesite (+) 5156,807. Total Improvements (a) 5156,807,100 (+) $156,807,100 Other Totals Personal Property(9) 525,570.577 i ) S25.570,577 Morels(0) (*1 $p Autos(0) SO (+) S0 Total Market Value (B) $163,726,606 $183,726,606 Total Homestead Cap Adjustment(0) (-) $0 Total Exempt Property(1) (-) $7,250 Productivity Tatais __Total Productivity Market(Non Exempt) (+) S0 vg Use(0) (-) SO Timber Use(Op (-) Total Productivity Loss (_) $i0 (-) $0 Total Assessed (a) $183,719,356 Exemptions (HS Pawl 0) (HB366)House Bll 366(1) (+) b (PC)Pollution Control(1) (+) 53,653.605 Total Exemptions (a) 53,653,931 (-) $3,653,331 Net Taxable(Before Freeze) (_) 5180,065,425 Printed on 071222021 at 7:47 AM -- —. -Job ID:594455 Page 5 of 36 Effective Tax Rate Report Tax Year. 2021 Taxing Unit: C13-City of Port Arthur NEW EXEMPTIONS: COUNT 2020 ABSOLUTE EX VALUES 2021 PARTIAL EX VALUES NEW EXEMPT PROPERTY 0 SO NEW HS EXEMPTIONS 0 SO NEW PRO EXEMPTIONS 0 SO NEW OA EXEMPTIONS 0 SO NEW DP EXEMPTIONS 0 SO NEW DV1 EXEMPTIONS 0 SO NEW DV2 EXEMPTIONS 0 $0 NEW DV3 EXEMPTIONS 0 $0 NEW DV4 EXEMPTIONS 0 SO NEW DVX EXEMPTIONS 0 SO NEW HB366 EXEMPTIONS 0 SO NEW PC EXEMPTIONS 0 SO NEW FRSS EXEMPTIONS 0 SO ABSOLUTE EX TOTAL SO PARTIAL EX TOTAL (+) SO 2020 TAXABLE VALUE LOST DUE TO PROPERTY BECOMING EXEMPT IN 2021 (_)I SO NEW ANNEXED PROPERTY: COUNT APPRAISED VALUE TAXABLE VALUE NEWLY ANNEXED PROPERTY 0 SO S0 IMPROVEMENT SEGMENTS 0 SO LAND SEGMENTS 0 $0 MINERAL 0 SO OTHER 0 SO TAXABLE VA'LUE ON NEWLY ANNEXED PROPERTY ( SO NEW AG APPLICATIONS: NEW AG APPLICATIONS COUNT 0 2020 MARKET SO 2021 USE (-) SO VALUE LOST DUE TO AG APPLICATIONS (_) SO (SO Taxable) NEW IMPROVEMENTS: COUNT TOTAL APPRAISED VALUE' NEW CURRENT TAXABLE:-2 NEW IMPROVEMENTS 0 $0 $0 RESIDENTIAL 0 $0 $0 COMMERCIAL 0 SO .$0 OTHER 0 $0 $0 NEW ADDITIONS 0 SO $0 Pnnted on 07/22/2021 at 8:13 AM Job ID. 594460 Page 19 01154 RESIDENTIAL 0 $0 $0 COMMERCIAL 0 $0 $0 OTHER 0 $0 $0 PERCENT COMPLETION CHANGED 0 $0 $O TOTAL NEW PERSONAL VALUE 0 SO $0 SECTION 52&59 0 SS0 $0 REDUCED/EXPIRING ABATEMENTS 0 $0 SO TOTALS $0 SO 2020 TOTAL TAXABLE(EXCLUDES UNDER PROTEST) $171,707,359 2020 OA DP FROZEN TAXABLE $0 2020 TAX RATE 0.7920 2020 OA DP TAX CEILING $0 2021 CERTIFIED TAXABLE $180,065,425 2021 TAXABLE UNDER PROTEST $0 2021 OA FROZEN TAXABLE $0 2021 DP FROZEN TAXABLE SO 2021 TRANSFERRED OA FROZEN TAXABLE $0 2021 TRANSFERRED DP FROZEN TAXABLE $0 2021 OA FROZEN TAXABLE UNDER PROTEST $0 2021 DP FROZEN TAXABLE UNDER PROTEST $0 2021 TRANSFER OA WITH FROZEN TAXABLE UNDER PROTEST $0 2021 TRANSFER DP WITH FROZEN TAXABLE UNDER PROTEST $0 2021 APPRAISED VALUE $183,719,356 2021 OA DP TAX CEILING $0 Includes all Land and other improvements of properties with new improvement values. 2.Includes only new Improvement value. Printed on 07222021 at B'13 AM Job ID: 594460 Page 20 01 154 2020 total taxable value. 1.$171,707,359 2020 tax ceilings. 2.$0 2020 total adopted tax rate. 4.0.792000 a. 2020 M&O tax rate. a_0.507979 b. 2020 l&S tax rate. +b.0.284021 2020 taxable value of property in territory deannexed after Jan. 1, 7.$0 2020. 2020 taxable value lost because property first qualified for an 8.$0 exemption in 2021. a. Absolute exemptions. a.$0 b. Partial exemptions +b.$0 2020 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 2021. a. 2020 market value. a.$0 b. 2021 productivity or special appraisal value. -b.$0 2021 certified taxable. $180,065,425 2021 tax ceilings. 18.$0 Total 2021 taxable value of properties in territory annexed after Jan.1, 20.$0 2020. Total 2021 taxable value of new improvements and new personal 21.$0 property 2020 Values as of Supplement 26. 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UV < = w • -1 j Lli�w w Q O -i Z w CDZ V- XXq $ et Cr Cr Cr Cr Cr Cr 1- cc a i Cr US 0 lIJ Cr o 0 0 di 0 ❑ til ii C7 t _ J z O it vi w F- 2- F- P 7/19/2021 13:07:47 MINERAL VALUE RECAP MNLT10 Ctrfti±€d PAGE 14 JOB ._ 418120 20 CITY OF PORT ARTHUR VALUE ITEMS NEW VALUE (MIN) REAL VALUE 0 0 0 LESS EXEMPT VALUE 0- 0- 0- LESS PROTESTED VALUE 0- 0- 0- LESS TRANSFER VALUE 0- 0- 0- LESS UNKNOWN VALUE 0- 0- 0- LESS $500 MIN INT 0- 0* 0- TOTAL VALUE 0 0 (ENV) REAL VALUE 0 0 0 PEAS VALUE A2,2E0,570 3 0 LESS EXEMPT VALUE 0- 0- 0- LESS PROTESTED VALUE 0- 0- 0- LESS ABATEMENT VALUE 0- 0' 0+ LESS FREEPORT VALUE 0- 0* 0- LESS "CEQ VALUE 3,653,610- 1' 0- LESS UNKNOWN VALUE 0- 0- 0- LESS $500 INC PPP 0- 0* 0- TOTAL VALUE 178,627,260 0 TOTAL VALUE ALL PROPERTY 178,627,260 3 0 LESS MINIMUM OWNER LOSS (0000) 0- 0- TOTAL OWNERS LESS $500 0 TOTAL OWNERS 2 PROPERTY CODE SUMMARY (CURREN ) PREVIOUS YEAR (CEI+TIFIED) 2020 CODE ITEMS TOTAL VALUE NEW VALUE ITEMS TOTAL VALUE PERCENT DIFF J3 2 167,922,990 2 159,767,940 5.1 % •J* 2 167,929,990 L2C 1 10,697,270 1 10,532,590 1.5 % •L• 1 10,697,270 se FINAL TOTAL '• 3 17B,627,260 Top Taxpayers Report °CAD TaxYear. 2021 Taxing Units S03,S01,C11,C12,C17,C18,C13,C19,C14,C15,X40,L03,E24,E21,E22,E23,S02,D02,P01.504,W34,S05 Appraisal Top Taxpayer Calculations Performed as of 0 712 212 0 2 1 City of Port Arthur:Total Taxable Value Taxpayer Name Total Market Total Assessed I ENTERGY TEXAS INC(GEN) 5167,504,370 $163,850,765 2 ENTERGY TEXAS INC $14,776,500 $14,776,500 3 GULF STATES UTILITIES COMPANY $1,320,536 $1,320,536 4 DS SERVICES OF AMERICA,INC S50,056 S50,056 5 WILLIAMS SCOTSMAN,INC. $30,381 530,381 6 SABINE PIPE LINE LLC $12,174 $12,174 7 MOBILE MINI,INC. $8,159 $8,159 8 RED BALL OXYGEN CO INC $5,418 $5,418 9 EMG RESOURCES LLC $3,452 $3,452 10 PDG RESOURCES LLC $3,452 $3,452 rinted on 0 71 2 2/2 02 1 at 6-47 AM Page 7 of 22