HomeMy WebLinkAboutB. 2009 NOTICE OF EFFECTIVE TAX RATECITY OF PORT ARTHUR, TEXAS
MAYOR AND CITY COUNCIL COMMUNICATIONS
Date: Reference No. Subject Page
08/13/09 REPORT ON 2009 NOTICE OF EFFECTIVE TAX I OF 1
RATE
RECOMMENDATIONS:
Pursuant to Section 26.04 of the Texas Property Tax Code, this report is to inform the City Council
that the 2009 "Notice of Effective Tax Rate" for the City of Port Arthur was calculated by Miriam
K. Johnson, Tax Assessor-Collector for Jefferson County and published in the Port Arthur News on
August 12, 2009.
BACKGROUND:
Chapter 26 of the Property Tax Code requires the governing body to comply with truth in taxation
laws in adopting their tax rate. The City must publish its effective and rollback tax rates before
adopting an annual tax rate. It also requires the taxing unit to publish its notice and hold hearings if
the proposed tax rate generates revenue in excess of last yeaz. Taxing units must calculate and
publish the following tax rates after receiving its certified appraisal roll. The City's 2009 rates aze:
1. Last yeaz's tax rate $0.76-the actual rate that the City set to determine property taxes in
2008.
2. This yeaz's effective tax rate $0.795727 the 2009 rate which would impose the same total
taxes as the 2008 adopted rate of $0.76, if the same properties were compared in both yeazs.
3. 2009 rollback rate $0.792424 -the highest tax rate the City can adopt before taxpayers can
start tax rollback procedures.
4. The Notice and Hearing Rate is the lower of the "Effective Rate" or the "Rollback Rate",
therefore our Notice and Hearing Rate is $0.792424. Law would require notice be published
and two public hearings in order to adopt a tax rate higher than $0.792424.
The 2009-2010 budget is based upon a tax rate of $.76, less than the Notice and Hearing
Rate. Notice and Public Hearing will not be required.
SUMMARY:
Pursuant to Section 26.04 of the Texas Property Tax Code, this report is to inform the City Council
that the attached 2009 "Notice of Effective Tax Rate" for the City of Port Arthur was calculated by
Miriam K. Johnson, Tax Assessor-Collector for Jefferson County and published in the Port Arthur
s on Augu 2, 2009. n n
~'~-SIC.
Rebecca Underhill
Acting City Manager
ttanvoxnrcouxcttrrnx xaTe
Prepazed by: Disposition by Council: Processed:
Approved by:
( )Approve ( ) O[her (Describe) City Secretary
Date:
WEO NEgOAY: AUGUST 12, 2009
FFECTIVE TAX RATES IN JEFFERSON COUNTY....:::~..:::::::::.:..MIRIAM K. JOHNSON,
ASSESSOR AND COLLECTOR OF TAXES
2009 NOTICE OF E
0
i
eny
a
oa
e
a
x
ents l
tt
X nlormalim a0oul lMee lax hyrynlliuwd~l
hies. Wsl yeais TAX RATE Ie lho atlu6l rate ln'o x
lslemoum of laxles byl
' lhe iyaaa basel(Ine local va ua ollt xabMpopa y)wlln aEl sl Dy alal¢Iaw~Tne r
manls as~equ rad 0 of Dr
op
V
n per Et
lae.
alas
l
9v
'
SON COU
Tnia tatIce wnc9rnz 2009 properlyy lax colas lOr JEFPER
h ROLLBACK TA%RATE is Oe hig11e51lax tale lh0taxin res
N
.
P
p unit[en»I befor e laxpayaM Can alaRtax t ~
offee[k Drpcadures. In ea[h case Peso ratan are a
„ydlNwlty
b
~ PORT OF PORT OF BA BINE NELHES EMEROENCY EMER GENCY
This las
'
CITY OF CITY OF CIBY'OP ; CITY OF PORT OF
T '
' PORT ARTHUR NAVIGATION
SABINE pAS3 NAVIGA
TION DI6TRICT SERV DIST bt BERV
GIST B2
JEFFERSON CITY OF CITY OF pORT NEC1~6H 1+
NEDERlANO GROVES BEVIL OAKS BEAUMON
..-
d83 eD
z7a
i
10
92fi
'.COUNTY "
LAST YEAR'S TA%RATE :..::.::.:..........:........:.:..:..............................................a. DEAUMONT - PORTARTNUR ~' 1
' 613
104 ]24
2 4651.937 495876 ,
4,
35. ,
0
2p7
27A87
fi900,4]]
3,849]91
3.02],808
9.!
2.90%070
523A4T:B
L
2
,
0
,
.
3,3aB,500 2,690,BBd 103,303
599
259 4j0a,ta3 80,2]4 10,826
Lost yaarb opelanng laxea ........................................._._..............::.....,,...........80,99tl.2]
6928229 ,
13.OS6,Sd5 >.03905t 1,945,284 352,029
620
202
4 ,
,
432'991+,d
S t0a,8t3. QB7348J ],342,601
540
]29
692 ,
880.918
300 20,983?76p3p t61p40,805 40 ,881.539
........
Last yearsdebll a ...._...... .... ....
926499
73
' 543752
40 14,819,728 .
.
d,9fi9,t92
d4 77
2]]
9 ,
99P82':
6
fiT6 4],fi79,2]1 0.83],220,81] ,
.
5,
8
50 ,
194148
0 0.022410 O.p19721 0.028726
. ....._...
.
Lew Ye9rslVlal faxes ......... ....._..........., ......
342 6
Y5]
835
20 ,
.33 1,919,964111 ,
859)21799 673,
062420] ,
,
0.69BSOODO 0.219410 O.D6BT57 0.12
1 .
,
,
.
Lest yeais lax bose...._. ................................................._..._................_.
365000
0 0.640000 0]60000 05]0000
.
Last yam slDlal la 1 Va SI00.., ....... .....,....
THIS YEARBEFFECTIVE TP%RATE
96]
470;376
0
5
10],914
8,053.559
7.328,0]6
~ 543,80] 46]],]85 00,022 10,057
490842
73 40?80.]92 t4)Ofi,929 4.961,548 4,194, ,
. 29L596
55]9 265,905,502 19,531,035.159 160,018,960 39 ,74],960
,
L0a1 Y6Rrseel t 01a s ..... ... ........ ....._ 818 TB1,20T.2AC,!05
1]1
912 690
6]4 OQ659,690 B,ID649),429 ,
(aXar eublreM lp la eon lint elope ry)
159546
19
141 8,347.589.3]4 1,853263)68 ,
,
,
890, 675 129945
0 0.204479 0023948 OOOB 0.027314
..,,..
,
,
I TMs Yee s adlun0tl lax ba»... ~ ~~~~~~'
60093]"
4095 0
08049500
0322ID8 ~
0.0]4
.
feller subtmcl ng value anew prppeXy)
0
383941 0.68]734 0.795]2] .
p.55
..._.,.._.,...
.
~Tns years EXechve Tax Rele pee 5100 ~.- ~~ ~ '
(Mammum rate unless unt DUbl has not ce and holdslear ngsJ
THIS YEAR'B ROLLBACK TA%RATE:
Last year's atllusted operating taxes (after subvactinq taxes on lost property
nanslerred function tOx increment finannng, state
for an
d
t
tl _
^
14
~
>51
]15
2
642,]4B
450,057
0.111.805 Bp,022
016
159 160
960 3
531
035
10,051
9
]47
960
y
9n
jus
ing
a
P1M/Or enhan[Bd
[riminal JUSn[a mandate 9489]4
fi 306 3,Bd2]Bp
3
019 2B9Bi562f 103.
46659
698 ,
,
106497429
8 5,6391W,596 265,905,502. ,
,
,
,
19,
021053 0.050008
0 ,
.
027314
D
,
hdlq¢nl hpalO Care expeMiluraa) ......................._....._.........:..........,..........95.518,018 41,203,062
3]4
]
509 ,
3]88
1
853
26 ,
,
098,614812 fi80.0]1.618 ]01.20T.3d11Je,
003fi
0
31 ,
232708
0 ,
0.0]]501 0.082]21 0,169204
82740 .
022]3] 0.054000
0 .
0.029089
I TXIS year's Dejunle0lax Case.._ ....................................................:.........18.141,159.548 ~ 6.34
,
.
849114
0 ,
.
0.3]4959 0.335970 0.55D403 ~ .
.
0. ,
) 0.1
0045]17 .
0.010555 0.000000 0.000000
=ThSyeer's EIlaDfve Operatingg Rote per 5100. .~ ...............0.499009 . ]
9 091~
AfB
C 0000000 0.0403]3 8
00582 22045]
0 D033292 0054008 0.029499
x 100 aloe yyears Mae mum Ala atl gR 1 per E100 "~"...0034>60 Oi99723 0.387469 4]05
601 0.0
03
SBOSA ~ 0669225
O .
.
02t60Q 11 0240522 00)6514
0 _ 0.148184
000000
0 .
0.000000 0.000000 O.000OOD
0 0000000
~TXS years Debl Rale par ElgO. .... ..._; .. .....
.. .. .............0$73883
5100
R U.9007fi6 g7g2g2q .
00110000 0.000000
O.000OOO.C
0,000000
0.00000
0>GSt4
0
.
118184
0
0.22805]
.054008
0.033292
0.02Ba9B
. ......
ela pe1
=ThSyeafs Rollback
..._. ... 0.1HBSfi
5100 0309063 0.000000 50053] 0.869225
~ 0
O.T16e1{„
0340522
.
.
.. .....
Setae lax edluslmenl Isla Der
0431033 0.690903 0]92424 .
=Rollback Tea Rale per 5100. ....
STATEMENT OF INCREASEIDELREASE -
IIthe tai n9 un l adopts a 20091auele equal to Pe'
B5 gg ,146,331 ~ ]53 fi02 50,A2 3163fi] 1,916 652
60ecfve tax role Der $100 of value faxes would 1
1271
08 676060 97,502 270.003 fiB~3
4328546
ncle65eldacrease comDerodb 20001aaes by ,
.
enU Of lpO Beal year Tnene Calancen ere
l ln
ApFeAaumbamtl Eya cmmsppnding tleEl pbli9oliOn.
00
053
239
61
SCHEDULER UNENNMBEREp FVNO BALANCES .. The lollpw n9 eepmateG balancnaw ll b¢IC/tintn¢Yn ll's propepy lax account e
s e ' 00 0' 0 0 ,
10,330,000
0 0 ,1
0
32]36001 245]5800 bd
- 2g 499 3 4p38.07fi 3,3]2,]27
D 3,55D~0: 1
120FYpOh9 1800
0 .0' 0. 0
M80 FUND ....... .. ....
1195>6 .
2513100 3900,]29 253570 ,
IdB FUND ...... ..... amounts well be paid tram prppaM la
Th
s x rwgnwm(w.ed tl lip0al sales lax av enues, if applicablel.
gCNEDULEB 2009 DEBT6ERVILE Th: yn lplans to paytlmgDllpwin9 amounts lpr lpng~lerm eebls lhal an acuretl by property l aves.
e
e
1
3336
0
]303
3 128563 2.190300 0 0
14
882
995 49],183
8 1,985,169 1,506.950 2528,298'._ 0 ,
0 .
0 0
0 0 0 0
TOTAL REQUIRED FOR 2009 DLBT SERVICE' ... 7308438
..U
V ,
,
(fi]6,300) ,
(500,00 Q (943
500
)
D 0 0 0
29
110
110,837 11
12
fi
j:. ... .. .. ...
-AMOUNT PAID FROM SCHEDVLE AQH AN
D (1
231,]00 0
1809 fi35 ,
(29662
)
(1dAQTl O 144,511
~ 0
(
5
11]?2~ 508 0
2
80 0
....
-AMOUNT PAID FROM OTHER RESOURCES. ~~ 43fi 019)
(
STYEAR ,
([52,158 319,148
~ (4],363
0 533)89
1
93] ,
2,463.'~B 0 3,T92,39 3,6194
.... .....
-E%CESS COLLECT10N6 LA
0tt419
fi
N 2009
12]0203 t68,39 8
,
73866 _
4,905
dd155 0
0
,
:._ .............................._..........,.._
=TOTALTO BE PAID fROMTA%E61
N THAT iH
T 241
532 22 SOpBO O 6],190
693
]19
3 122631 2,212,]63 0 0
IO
AMOUNT ADDED IN ANTICIPA
..,..:..212,549
Y 97%"OF 2009 TA%ES :
N '392.0]1 377284 ,
59
]]8 556p2B
1
99] 2,504p4@,l 0 3,359480 ,
, ,
.............................._
UNIT WILL COLLECT O
L
OB19fiB
> 095]08
1] >,545,fi83 ,
, ~ '
.
=TOTAL DEBT LC-VV:..c ............................... .. .... .
of POn AXnurand EmerOenq Services Disvictp2 eMripaies 95%conediw rate
"Cit ,
y
"CIIy aIGrOVaa eOd POA OI Sabine Pa55801iC:pela596%w11et1io0 raM
"45101 BeaumpnL PM pI POn AAI,ur Naviga4pn, Clly of POrl Netlln6, anE
NCIpAI INT/FEES
PB
TOTAL
6abine Neches Navi9alion Dixhicl enlitlp01es 9B%cOlledion tale TOT
L ' I
PBINLk4l1M9, INT/FEES A ,
S'in
~
»
PRINCIPAL IM'/rfES TOTAL 2TASM0 M,620 28662(1 [ITV OF PORTNECHES .... .......... ....1939 GEN. 00LIGATION
2W3GEN OBLIGATION '
p ~p5•
3
»3 30663
105
000 3J]LO
dW 423.7W "CITY OF PORTART RUP........2WO LERTIF.OF OPUGpT1pN
OBUGnTION REFUNDING 80X05
001 GEN ~~ a0993 149,94 2cO5 REFUNDING BON03 1190.000 106,
0 160
0]0 1
5]6
000
.
JEFFERSON LOUNTY.......2WOLERTIF.OF OBLIGATION
004 2.9&<39
]A REFUNDING BON03 - 100 3p64 d39 0
.
2W2A LEPTIF.OF.OBLIGATON ' 1pp73C0 2001 CERTIF.OF OBLIGATION ,
0' 116
0^" 116.000
.
2c0
2002p CEPTIF OF OBLIGATION B500D] JN.015 11240]5 20028 CERTIF.OF OBLIGATION Tf4m0
U 367'»0
1'6690 JBfi F90 ~ 2010 LE0.TI'.l~^dLIGATION ,
' 200NR[GUN9ING BON09 1100 uM FS4W
OW "].274
J 25
F
I
I
' 1045,400
95Y]< 20020 CERTIF.OF ORLGATION
OBL!GATIi1N PEPUN01vG ROn!OS
2M3 GEN 214
Y3
11p0.1YA I 'u0,
-
s d31,>,G.]
+' NESNAVIGATIONU91.
1111E hF!
: n
...3003 CUIITMCnLV=N ke. Y::. 2.i20AUU ':J~ 2.190,205
,
g
20d3P CERDr.O
OBL
OAT
~InN V0TE9 i'5,000 40,SW
t^+
Ta
' 5
-Si554 .
+OOSf,EN. O6.IGATIDN PfFJNOING BON03 690L~L~ 9
-40200 LI40p]5
500100 :
WO 5016]
+LO
8]016]
.
;.
. lIXro 0E40RUGPTION RLFUNDING BON05 1Pf.WM 304619 729
649 ,,,,
PORT Of BEAUMON(..... .....19908 GEN, OBLIGATION
AMT .
255,000 40,159 303
159
2WICEPTIF.OF OBLIGATION 313,E
T' 034
3'vB ,
931
868 )
19998 GEN.OBLIGATION I
TION REFUNDING BON09 1,600.000 BN2,8]9 .
2.]62.615
CITY Op b<AVMONT.__..._1909 LERTIF OF O'uJGATION B250W 10.600 B4],BW
1
23V00 2008 GEN.OBLIGATION BON06 314p
J, . ,
' 2cOB GEN.OBLIGA
200006 GOVT GUARANTEEONOTE 6Q1.000 8]t,]W
18
2W {
BBB
II9
.
2001 LERTIF.OF OBLIGATION 100,CN
2W]LEPi1F.OF OBLIGATION 4350M 238.9]0 ,
86]9]0
190A00
J
B
U
I
1.t00.ON _0
2,100000
2pM REFUNDING BON03 2.525,000 6fi5.1W
600
0 801 .
9W
9L4
~ pORT OF PORT PRTNUR NAV...._.... ~
.....
~
UNLIM TEDTA%REF. BONDS 0 1f01,138 1pW 138
,
2009 CERTIF.OF OBLIGATION 100 CC
2W
2p3 721
219
IO
iION REF
OI
9 1
O '
1910; 100 OF OBLIGPTION
1896 CERTIF
ANp 15A®I 126,OID IP,020
5 yOpBB UNLIMITED TAJI IMPROVEMENT BON03 0 525.511 625,514
,
,
.
g
BL
B
J0
30W GEN.
000 1,U<J.100
2W6LERTIF OF 00LIGgTION 190 2.fi13.1M CITY OF NEDEPL .
.............
1990 CERTIF.OF OBLIGATION 3RAL9: 171,155 S39p5
fibn
14 WO 6]
M3
fiS 128
563
,
1MB CERTIfi OF OBLIGATION 0 1,]i0 <00 1.318,4W 1899 CERTIF.OF OBLIGATION ^pm0
195, 10],665
1890fA .
N4.Dp PORT OF 6ABINE PA36 .................... ....3010 GEN, OBLIWTION
- ,
. .
pc0a CEPTIF OF OBLIGATION
Op]
W0 t97
APPRELIATgN 20 211,0[0 2002 LERTIF OF OBUGATCN
OBLIGnTION BON06
2000 GEN 1501aAT 19],1]5 3a]l]5
.
.
CAFITPL
2009 LERTIF OF OBLIGATION 0 BEO.BW BM,803 .
.
CITY OF GPOVES ..............9C01 CERTIF.OF OBLIGATION 23.0[0 23095
327
850 dB OPS
L107,050 -
.
200+GEN.OBLIGATIONREFBONOS ]60000
05 350105
2006 CERi1F. CF OBLIGATION 185.000 1651
1o11B»Xlaa rtlet,ln<CIIY OI ptaumom Oallmnla41M111 wIII nctIn 919.TE0A»an4 J01101aOncounh w111 reOxY.fNH92.B»in aJ:11110na1<alva tnO YtO Yx rnvanuaa. Tna COUnIY MawaClu4aO tnY amWn11M11t Or will Ci tlit111MOO lOr yCCny:..lc'IavelOOmanl y--anu llom aMt amOYnl plus%claO tsltt far llvtnY6-
SCHEDULECtEX450750 N6VCnUE FPOM ADp1`:ONeL gpLE6 Tp%...In Cal<ultlinD lnYlr eN¢<Ilv=tn0 ~ 0101na Tnu DVpenm.nl Olcrlmlml JUalln.TMJ<Xtrton LOUMy BMrlM hpa prpvitlae NlOrmtliyn On lMU Copt, minui lM wtl<rntnup noaiv<O ter nlmoyrs4
SLIIEOVLE D: $7475 CRIMIHALJVSTILF. MAHUATE (FOR COUNTIE6I...Tne JellersOn Cnunly puEllol cerll(i« Inel Jplare:n COUnIy oar <%n131,aB1,1261n IM ptvlOUt t3 mynln t, pepinninB JYIy 1, 1008. 1=r IM mtlMtnan<aol»OpelwiOha coal OI Xaaping comp<i t.nlOnee
„p, cont. nm. m. emoymwmn.ese aBwnol Mnne melgem nt.nn w,...penelwret is iB.
9CMEDULE P. ENIIAHCEDINDIDENL HEALTH CARE E%pENDITURE6_..Jallpnon CYUnlyspenl II,09]A951rnm July 1, 288810 JUm M,1DD9 en tnnenoOlnU100n111tpln are tl lne lnn<taaO minlmum alyl4111ty s1eMarN:paY'tlrrunyunl 0l tlele utlsun<e.Fm lne <urnnl Ma yeaYS en
n011<a Ielnt.tun,mtry OlpMM OxecrireenO rellba<k lev lplea'<al=ulxiOna.YOU=sn lnaMelacnpY nllM lull<p<ylatiyntwlM JSNptan County Tt=OHlee p.lt<9 ptar13Vap, patYmynl,T«Ba.
Nanw el pnnon preperinp ntlO nmice: MIPIAM G.JDIIN60x,flTA
Ti11e: Jalltr nCOUnly Tax AnaaarurLOlle<IM
Dxe prYy>1a0: AuBUt111, 1008