HomeMy WebLinkAboutPR 22930: APPROVAL OF JEFFERSON CENTRAL APPRAISAL DISTRICT FUNDING City of
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Texas
www.PortArthurTx.gov
INTEROFFICE MEMORANDUM
Date: 12/5/2022
To: The Honorable Mayor and City Council
Through: Ron Burton, City Manager
From: Kandy Daniel, Interim Director of Finance
RE: PR No. 22930 - 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$250,556.89.
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 2022 proposed
entity allocations ($268,766.04) less the City's share of the Appraisal District's beginning fund
balance ($18,209.15) The proposed entity allocations were allocated based on the 2022 tax
levy and the beginning fund balance allocations were based on the 2021 levy. The Jefferson
Central Appraisal District net budget for fiscal year 2023 is $6,879,972.00 and the City's pro-
rata share is estimated to be $250,556.89 which is 3.6418% 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 22930
KD 12/5/2022
RESOLUTION NO.
A RESOLUTION AUTHORIZING THE 2022-2023
JEFFERSON CENTRAL APPRAISAL DISTRICT FUNDING
ALLOCATION IN AN AMOUNT OF $250,556.89 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 2023 budget is $6,879,972.00, and
the City's pro-rata share is $250,556.89 or 3.6418%; and
WHEREAS,the City's pro-rata share of the budget is calculated based on the City's share
of the 2022 proposed entity allocations ($268,766.04) less the City's share of the Appraisal
District's beginning fund balance ($18,209.15) The proposed entity allocations were allocated
based on the 2022 tax levy and the beginning fund balance allocations were based on the 2021
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 2022-2023 funding allocation in the amount of$250,556.89,
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 _day of December,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:
i
,4r 6/..CW- elit L'agiq
Valecia Tizeno, City Attorney
APPROVED FOR ADMINISTRATION:
Ron Burton, City Manager
'4C-X-"--- 0 G_I-. ,_y- - -j
Kandy Daniel irector of Finance
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JEFFERSON CENTRAL APPRAISAL DISTRICT
P.O. BOX 21337
BEAUMONT,TEXAS 77720-1337 DATE INVOICE #
(409) 840-9944
(409) 727-4611 12/01/22 1st Qtr Pmt.
BILL TO: RECEIVED
Mrs. Kandy Daniel, Finance Director
City of Port Arthur DEC - 5 2022
P. O. Box 1089
Port Arthur, Texas 77641 CITY OF PORT ARTHUR
F;N?Nd E i
DESCRIPTION AMOUNT
First quarter payment on 2023 entity allocations is due on or before $64,593.76
December 31, 2022.
c: Mr. Ronald Burton
City Manager
TOTAL
$64,593.76
9100