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Home My WebLink AboutPR 22323: APPROVAL OF JEFFERSON CENTRAL APPRAISAL DISTRICT FUNDING ALLOCATION City of ort rthur www.PortArthurTx.gov INTEROFFICE MEMORANDUM Date: 12/29/21 To: The Honorable Mayor and City Council Through: Ron Burton, City Manager From: Kandy Daniel, Interim Director of Finance RE: PR No. 22323 -Approval of Jefferson Central Appraisal District Funding Allocation Introduction: The intent of this Agenda Item is to seek the City Council's approval for the funding allocation for Jefferson Central Appraisal District in the amount of$240,476.44. Background: The Appraisal District is supported solely by payments from the local taxing units served by the district. The Texas Property Tax Code requires each taxing unit participating in the Appraisal District to share in the budget in an amount equal to their proportion of the total dollar amount of property taxes imposed in the district by unit. The City's pro-rata share of the budget is calculated based on the City's share of the 2021 proposed entity allocations($258,125.48) less the City's share of the Appraisal District's beginning fund balance ($17,649.04) The proposed entity allocations were allocated based on the 2021 tax levy and the beginning fund balance allocations were based on the 2020 levy. The Jefferson Central Appraisal District net budget for fiscal year 2022 is $6,587,796 and the City's pro-rata share is estimated to be $240,476.44 which is 3.6503%of the total budget. Budget Impact: Funds are available in the Finance Department Account Number 001-07- 015-5420-00-10-000,payable in quarterly installments. Recommendation: It is recommended that City Council approve the funding allocation for Jefferson Central Appraisal District, as discussed and/or outline above. "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.R. NO 22323 KD 12/29/2021 RESOLUTION NO. A RESOLUTION AUTHORIZING THE 2021-2022 JEFFERSON CENTRAL APPRAISAL DISTRICT FUNDING ALLOCATION IN AN AMOUNT OF $240,476.44 FROM ACCOUNT NO. 001-07-015-5420-00-10-000 WHEREAS, Section 6.06 of the Texas Property Tax Code requires each taxing unit participating in the Appraisal District to share in the budget equal to the proportion of the total dollar amount of property taxes imposed in the district by unit; and WHEREAS, the Jefferson Central Appraisal District 2022 budget is $6,587,796.00, and the City's pro-rata share is $240,476.44 or 3.6503%; and WHEREAS,the City's pro-rata share of the budget is calculated based on the City's share of the 2021 proposed entity allocations ($258,125.48) less the City's share of the Appraisal District's beginning fund balance ($17,649.04) The proposed entity allocations were allocated based on the 2021 tax levy and the beginning fund balance allocations were based on the 2020 levy. (See Exhibit"A"). NOW THEREFORE,BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PORT ARTHUR: Section 1. That the facts and opinions in the preamble are true and correct. Section 2. That the City Council authorizes the payment of the City's share of the Jefferson Central Appraisal District 2021-2022 funding allocation in the amount of$240,476.44, payable in quarterly installments. Section 3. That a copy of the caption of this Resolution shall be spread upon the Minutes of the City Council. READ,ADOPTED,AND APPROVED,this _11_day of January,2022 AD,at a Regular Meeting of the City Council of the City of Port Arthur, Texas by the following vote: AYES: Mayor: Councilmembers: NOES: Thurman"Bill"Bartie, Mayor ATTEST: Sherri Bellard, City Secretary APPROVED AS TO FORM: V4t1 Valecia Tizeno. Ci ttornev APPROVED FOR ADMINISTRATION: Ron Burton, City Manager Kandy Daniel, Interim Director of Finance EXHIBIT "A" JEFFERSON CENTRAL APPRAISAL DISTRICT Revised Entity Allocations 2022 Adopted Budget Pro-rata Share of Proposed Estimated Pro-rata Share % 2021 Entity % 2021 2022 Entity 2021 Tax Levy Allocation Allocations 2020 Tax Levy Allocation Fund Balance Allocations City of Beaumont $62,407,045.36 9.7272% $689,445.54 $55,976,261.26 9.0524% S45,261.88 $644,183.66 City of Groves 6,227,343.33 0.9706% $68,796.94 6,265,180.55 1.0132% $5,065.97 $63,730.97 City of Nederland 7,314,625.02 1.1401% $80,808.75 7,411,228.91 1.1985% $5,992.65 S74,816.10 City of Pt.Arthur 23,364,933.07 3.6418% $258,125.48 21,826,918.14 3.5298% $17,649.04 $240,476.44 City of Pt.Neches 7,557,720.37 1.1780% S83,494.36 7,098,383.30 1.1479% $5,739.69 $77,754.67 City of Bevil Oaks 123,471.79 0.0192% $1,364.06 138,875.85 0.0225% $112.29 $1,251.77 City of Taylor Landing 53,188.13 0.0083% $587.60 48,916.84 0.0079% $39.55 $548.05 Beaumont ISD 142,740,837.48 22.2486% $1,576,937.86 139,187,323.70 22.5091% $112,545.56 $1,464,392.30 H-FISD 11,228,499.73 1.7502% $124,047.52 9,104,195.57 1.4723% $7,361.57 S116,685.95 Nederland ISD 38,472,221.45 5.9966% $425,024.15 39,240,374.26 6.3459% $31,729.40 $393,294.75 Pt.Arthur ISD 81,369,356.15 12.6828% S898,932.79 83,105,130.68 13.4396% $67,198.03 $831,734.76 Pt.Neches Groves ISD 40,675,848.96 6.3400% $449,368.85 35,998,617.88 5.8216% $29,108.14 $420,260.71 N Sabine Pass ISD 10,908,887.17 1.7003% 8120,516.58 10,236,047.99 1.6554% $8,276.77 $112,239.81 Hardin-Jefferson ISD 7,081,073.67 1.1037% $78,228.58 6,465,833.56 1.0456% $5,228.21 $73,000.37 Drainage Dist.#3 640,164.75 0.0998% $7,072.26 624,635.05 0.1010% S505.07 $6,567.19 Drainage Dist.#6 22,586,279.75 3.5205% $249,523.27 20,727,896.86 3.3521% $16,760.38 $232,762.89 Drainage Dist.#7 33,449,460.46 5.2137% $369,534.90 35,326,949.26 5.7130% $28,565.04 $340,969.86 Jefferson County 92,858,243.28 14.4736% S1,025,856.95 89,408,463.31 14.4590% $72,294.84 $953,562.11 J.C.Emer Svc Dist#2 19,334.69 0.0030% $213.60 16,635.22 0.0027% $13.45 $200.15 Sabine-Neches Waterways&Nav Dist 23,779,600.31 3.7065% $262,706.55 22,083,212.69 3.5713% S17,856.28 $244,850.27 NW Forest MUD 227,061.84 0.0354% $2,508.48 238,436.84 0.0386% $192.80 $2,315.68 Pt of Beaumont 12,244,591.28 1.9085% $135,272.85 11,622,325.67 1.8795% $9,397.70 $125,875.15 Pt.of Pt.Arthur 12,585,436.04 1.9617% $139,038.35 12,701,462.83 2.0541% $10,270.28 $128,768.07 Pt.of Sabine Pass 1,223,931.05 0.1908% $13,521.45 1,369,154.15 0.2214% $1,107.09 $12,414.36 Trinity Bay Cons. 35,970.99 0.0056% $397.39 26,000.48 0.0042% $21.02 $376.37 Water Dist.#10 1,194,766.39 0.1862% $13,199.25 1,056,766.81 0.1709% $854.49 $12,344.76 J.C.Emer Svc Dist#1 189,634.52 0.0296% $2,095.00 187,912.30 0.0304% $151.94 $1,943.06 J.C.Emer Svc Dist#3 369,159.24 0.0575% $4,078.31 3I6,217.08 0.0511% $255.69 $3,822.62 J.C.Emer Svc Dist#4 642,523.41 0.1001% $7,098.32 550,556.39 0.0890% $445.17 $6,653.15 TOTAL $641,571,209.68 100.0000% $7,087,796.00 $618,359,913.43 100.0000% S500,000.00 $6,587,796.00 PR aa3a3 .--• JEFFERSON CENTRAL APPRAISAL DISTRICT ' I • '-- P.O. BOX 21337 BEAUMONT,TEXAS 77720-1337 DATE INVOICE# (409) 840-9944 (409) 727-4611 12/01/21 1 St Qtr Pmt. BILL TO: RECEIVED Mrs. Kandy Daniel, Finance Director City of Port Arthur DEC 4 3 ,-j P. O. Box 1089 FINANCE Port Arthur, Texas 77641 DESCRIPTION AMOUNT First quarter payment on 2022 entity allocations is due on or before $60,119.11 December 31, 2021. RECEIVED DEC 0 j z! FINANCE c: Mr. Ronald Burton City Manager TOTAL $60,119.11 9100