The URL can be used to link to this page

Home My WebLink AboutPO 7159: APPROVAL OF 2023 APPRAISAL ROLL City of ort rthur 7 www.PortArthurTx.gov INTEROFFICE MEMORANDUM Date: 8/9/2023 To: The Honorable Mayor and City Council Through: Ron Burton, City Manager From: Kandy Daniel, Director of Finance RE: P.O. No. 7159 Approval of 2023 Appraisal Roll Introduction: The intent of this Agenda Item is to seek the City Council's approval of the 2023 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 2023 appraisal roll for the City of Port Arthur on July 26, 2023 and July 24, 2023. 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 2023 certified appraised market values of $5,945,328,000 increased $542,920,776 from 2022. This is an increase of 10.05%from 2022. Exemptions and deductions in the amount of$1,707,142,461 reduced the market values 4.51%. The 2023 taxable values of $4,238,185,539 increased $469,325,664 or 12.45% from 2022 taxable values. New value added to the 2023 tax roll is $82,370,146. Attached are the 2023 values by classification of property with comparisons to 2022. "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. 7159 8/9/23 KD ORDINANCE NO. AN ORDINANCE APPROVING THE APPRAISAL ROLLS FOR THE YEAR 2023 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 Five Billion, Nine Hundred Forty Five Million, Three Hundred Twenty Eight Thousand Dollars ($5,945,328,000) and the taxable value is Four Billion, Two Hundred Thirty Eight Million, One Hundred Eighty Five Thousand, Five Hundred Thirty Nine Dollars ($4,238,185,539); 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 2023. 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,2023,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 i / ' r Val Tize o, Ci A' orney OF APPROVED FOR ADMINISTRATION: Ron Burton, City Manager Kandy Daniel, D. ector of Finance Exhibit "A" City of Port Arthur Exhibit A Comparison of Values Property Use Certified Certified Increase Category 2022 2023 Decrease Single family $ 1,808,644,919 $ 1,998,306,798 $ 189,661,879 10.49% Multi Family 287,511,632 308,278,448 $ 20,766,816 7.22% Vacant Lots 57,308,121 57,236,322 $ (71,799) -0.13% Real Acreage 71,873,397 33,900,465 $ (37,972,932) -52.83% Farm/Ranch 4,566,211 46,316,007 $ 41,749,796 914.32% Commerial/Ind. 1,254,760,641 1,404,521,809 $ 149,761,168 11.94% Oil and Gas 4,033,898 5,063,459 $ 1,029,561 25.52% Utilities 382,572,630 408,832,506 $ 26,259,876 6.86% Personal 622,949,059 712,572,722 $ 89,623,663 14.39% Inventory 17,227,943 18,168,879 $ 940,936 5.46% Exempt Property on Roll 890,958,773 952,130,585 $ 61,171,812 6.87% TOTAL MARKET VALUE (Net Appraised $ 5,402,407,224 $ 5,945,328,000 $ 542,920,776 10.05% Less: Productivity Loss $ 30,653,265 $ 32,682,521 $ 2,029,256 6.62% Homestead Cap 248,830,828 264,883,389 $ 16,052,561 6.45% Exemptions: Abated 100,482,065 65,893,816 $ (34,588,249) 100.00% Primarily Charitable 1,389,331 1,652,948 $ 263,617 18.97% Disabled Persons 15,874,784 15,781,587 $ (93,197) -0.59% Disabled Veterans 21,619,258 25,134,115 $ 3,514,857 16.26% Exempt 878,535,398 944,173,524 $ 65,638,126 7.47% Homestead 208,977,563 228,445,781 $ 19,468,218 9.32% Over 65 94,758,434 96,467,863 $ 1,709,429 1.80% Polution Control 32,426,423 32,026,917 $ (399,506) -1.23% Exemptions 1,354,063,256 1,409,576,551 55,513,295 4.10% Total exemptions and deductions 1,633,547,349 1,707,142,461 73,595,112 4.51% TAXABLE VALUE $ 3,768,859,875 $ 4,238,185,539 $ 469,325,664 12.45% Freeze 210,501,407 249,293,396 27,931,368 FREEZE ADJUSTED TAXABLE VALUE $ 3,558,358,468 $ 3,988,892,143 361,094,660 10.15% Exhibit "B " Jefferson County County 2023 CERTIFIED TOTALS As of Supplement 3 235-CITY OF PORT ARTHUR Property Count:32,501 Grand Totals 7/26/2023 8:48:36AM Land Value Homesite: 74,525,253 Non Homesite: 469,001,026 Ag Market: 33,120,107 Timber Market: 0 Total Land (+) 576,646,386 Improvement Value Homesite: 1,330,446,798 Non Homesite: 2,733,385,863 Total Improvements (+) 4,063,832,661 Non Real Count Value Personal Property: 2,755 1,079,847,380 Mineral Property: 106 6,420,087 Autos: 0 0 Total Non Real (+) 1,086,267,467 Market Value = 5,726,746,514 Ag Non Exempt Exempt 1 Total Productivity Market: 33,120,107 0 Ag Use: 437,586 0 Productivity Loss (-) 32,682,521 Timber Use: 0 0 Appraised Value = 5,694,063,993 Productivity Loss: 32,682,521 0 Homestead Cap (-) 264,883,389 I Assessed Value = 5,429,180,604 Total Exemptions Amount (-) 1,405,433,076 (Breakdown on Next Page) Net Taxable = 4,023,747,528 Freeze Assessed Taxable Actual-Tax Ceiling Count DP 51,384,277 25,923,995 96,682.36 101,404.41 584 DPS 2,139,152 1,114,320 3,322.18 3,322.18 23 OV65 406,409,036 222,103,937 916,808.31 950,415.58 3,807 Total 459,932,465 249,142,252 1,016,812.85 1,055,142.17 4,414 Freeze Taxable (-) 249,142,252 Tax Rate 0.6915350 Transfer Assessed Taxable Post%Taxable Ad ustment Count' OV65 1,045,714 761,572 610,428 151,144 3 Total 1,045,714 761,572 610,428 151,144 3 Transfer Adjustment (-) 151,144 Freeze Adjusted Taxable = 3,774,454,132 APPROXIMATE LEVY=(FREEZE ADJUSTED TAXABLE'(TAX RATE/100))+ACTUAL TAX 27,118,484.23=3,774,454,132•(0.6915350/100)+1,016,812.85 Certified Estimate of Market Value: 5,726,746,514 Certified Estimate of Taxable Value: 4,023,747,528 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 235/235 Page 45 of 116 I 1 Jefferson County County 2023 CERTIFIED TOTALS As of Supplement 3 235-CITY OF PORT ARTHUR Property Count:32,501 Grand Totals 7/26/2023 8:49:17AM Exemption Breakdown Exemption Count Local State Total AB 2 65,893,816 0 65,8 ,816 CHODO 16 1,587,805 0 1,58 ,805 CHODO(Partial) 2 65,143 0 65,143 DP 626 15,206,587 0 15,206,587 DPS 23 575,000 0 575,000 DV1 26 0 151,157 151,157 DV2 15 0 114,000 114,000 DV3 24 0 225,859 225,859 DV4 142 0 1,602,673 1,6022,673 DV4S 9 0 99,427 99,427 DVHS 137 0 21,588,745 21,586,745 DVHSS 10 0 1,352,254 1,35 ,254 EX-XG 5 0 403,135 403,135 EX-XG(Prorated) 1 0 13,797 13,797 EX-XI 2 0 9,066 9,066 EX-XJ 27 0 6,695,389 6,695,389 EX-XL 1 0 2,530 2,530 EX-XU 5 0 1,019,956 1,019,956 EX-XV 1,816 0 930,567,810 930,567,810 EX-XV(Prorated) 38 0 5,234,787 5,234,787 EX366 189 0 216,179 216,179 FR 11 0 0 0 HS 10,037 222,130,794 0 222,136,794 LIH 4 0 6,314,987 6,314,987 OV65 3,943 95,674,751 0 95,674,751 OV65S 32 793,112 0 793,112 PC 14 27,894,317 0 27,894,317 Totals 429,821,325 975,611,751 1,405,433,076 235/235 Page 46 of 116 Jefferson County County 2023 CERTIFIED TOTALS As of Supplement 3 235-CITY OF PORT ARTHUR Property Count:32,501 Grand Totals 7/26/2023 8:49:17AM State Category Breakdown I State Code Description Count Acres New Value Market Value Taxable Value A SINGLE FAMILY RESIDENCE 17,317 4,839.4607 $25,630,848 $1,998,306,798 $1,376,176,106 B MULTIFAMILY RESIDENCE 206 234.7299 $3,878,832 $308,278,448 $305,616,812 C1 VACANT LOTS AND LAND TRACTS 8,256 3,759.0790 $0 $57,236,322 $57,208,742 D1 QUALIFIED AG LAND 239 7,498.4842 $0 $33,120,107 $437,586 D2 NON-QUALIFIED LAND 12 $0 $780,358 $780,358 1 E FARM OR RANCH IMPROVEMENT 256 5,302.1279 $24,529 $46,316,007 $45,082,120 F1 COMMERCIAL REAL PROPERTY 1,220 1,898.3908 $15,718,849 $934,892,179 $934,314,247 F2 INDUSTRIAL REAL PROPERTY 91 900.5400 $31,471,264 $469,629,630 $378,160,388 G1 OIL AND GAS 103 $0 $4,998,747 $4,998,747 H2 GOODS IN TRANSIT 1 $0 $64,712 $64,712 J2 GAS DISTRIBUTION SYSTEM 10 3.5844 $0 $15,766,169 $15,766,169 J3 ELECTRIC COMPANY(INCLUDING C 41 288.3668 $0 $91,664,055 $91,664,055 J4 TELEPHONE COMPANY(INCLUDI 12 1.7333 $0 $3,119,179 $3,119,179 J5 RAILROAD 26 194.0048 $0 $21,217,751 $21,217,751 J6 PIPELAND COMPANY 193 329.4894 $0 $45,313,156 $45,313,156 J7 CABLE TELEVISION COMPANY 6 $0 $7,755,417 $7,755,417 J8 OTHER TYPE OF UTILITY 46 $0 $5,415,293 $5,415,293 L1 COMMERCIAL PERSONAL PROPE 2,129 $304,906 $460,138,382 $460,138,382 L2 INDUSTRIAL PERSONAL PROPERT 75 $0 $251,946,791 $251,910,791 M1 TANGIBLE OTHER PERSONAL,MOB 53 $40,450 $487,549 $438,638 0 RESIDENTIAL INVENTORY 141 30.4084 $146,684 $2,694,889 $2,694,889 S SPECIAL INVENTORY TAX 37 $0 $15,473,990 $15,473,990 X TOTALLY EXEMPT PROPERTY 2,105 25,333.2603 $5,153,784 $952,130,585 $0 Totals 50,613.6599 $82,370,146 $5,726,746,514 $4,023,747,528 235/235 Page 47 of 116 Jefferson County County 2023 CERTIFIED TOTALS As of SupplerTent 3 235 -CITY OF PORT ARTHUR I Property Count:32,501 Grand Totals 7/26/2023 8:49:(17AM I CAD State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A 8 0.4341 $115,457 $248,017 $2481,017 Al REAL,RESIDENTIAL,SINGLE-FAMILY 16,957 4,793.9301 $25,432,818 $1,976,771,525 $1,357,333,913 A2 REAL,RESIDENTIAL,MOBILE HOME 25 15.0621 $0 $777,042 $548,238 A5 TOWNHOME/PATIOH/GARDENH/CON 283 15.5299 $2,592 $19,850,666 $17,554,561 A7 REAL/RES/MH 5 AC/LESS-BY OWNER 44 14.5045 $79,981 $659,548 $491,377 B 4 6.4930 $0 $6,390,512 $6,390,513 B1 REAL,RESIDENTIAL,APARTMENTS 52 202.2444 $3,525,536 $293,077,983 $291,054,817 B2 REAL,RESIDENTIAL,DUPLEXES 141 25.6711 $52,653 $7,293,110 $6,654,639 B4 "REAL,RESIDENTIAL(FOUR PLEXES) 10 0.3214 $300,643 $1,516,843 $1,516,843 Cl REAL,VACANT PLATTED RESIDENTI 7,480 3,331.9665 $0 $45,571,203 $45,543,623 C2 REAL,VACANT PLATTED COMMERCI) 752 422.4627 $0 $11,656,590 $11,656,590 CN REAL VACANT NAVIGATION/PORT 24 4.6498 $0 $8,529 $8,529 D1 REAL,ACREAGE,RANGELAND 259 7,503.7268 $0 $33,129,743 $447,222 D2 REAL,ACREAGE,TIMBERLAND 12 $0 $780,358 $783,358 D3 REAL,ACREAGE,FARMLAND 7 56.1356 $0 $1,036,401 $1,038,401 D4 REAL,ACREAGE,UNDEVELOPED LA 177 4,319.3796 $0 $23,973,977 $23,973,977 D8 EASEMENT 6 7.4037 $0 $2,119 $2,119 D9 RIP\RAP 24 765.1838 $0 $16,013,871 $16,013,871 El REAL,FARM/RANCH,HOUSE 21 131.7636 $24,529 $5,267,802 $4,04 ,116 E7 MH ON REAL PROP(5 AC/MORE)MH 2 17.0190 $0 $12,201 $0 Fl REAL,Commercial 1,220 1,898.3908 $15,718,849 $934,892,179 $934,314,247 F2 REAL,Industrial 49 $31,471,264 $450,908,623 $359,439,381 F3 REAL,Imp Only Commercial 7 44.4080 $0 $4,193,420 $4,193,420 F5 OPERATING UNITS ACREAGE 31 756.6580 $0 $14,192,069 $14,192,069 F6 RESERVOIRS 4 99.4740 $0 $335,518 $335,518 G1 OIL AND GAS 103 $0 $4,998,747 $4,998,747 H2 GOODS IN TRANSIT 1 $0 $64,712 $64,712 J2 REAL&TANGIBLE PERSONAL,UTILI 10 3.5844 $0 $15,766,169 $15,766,169 1 J3 REAL&TANGIBLE PERSONAL,UTILI 41 288.3668 $0 $91,664,055 $91,66a,055 !1 J4 REAL&TANGIBLE PERSONAL,UTILI 12 1.7333 $0 $3,119,179 $3,119,179 J5 REAL&TANGIBLE PERSONAL,UTILI 26 194.0048 $0 $21,217,751 $21,217,751 J6 REAL&TANGIBLE PERSONAL,UTILI 193 329.4894 $0 $45,313,156 $45,313,156 J7 REAL&TANGIBLE PERSONAL,UTILI 6 $0 $7,755,417 $7,755,417 I J8 REAL&TANGIBLE PERSONAL,UTILI 46 $0 $5,415,293 $5,415,293 L1 TANGIBLE,PERSONAL PROPERTY,C 2,126 $304,906 $455,260,470 $455,260,470 L2 TANGIBLE,PERSONAL PROPERTY,I 75 $0 $251,946,791 $251,913,791 LE PP-FREEPORT 3 $0 $4,877,912 $4,877,912 M1 TANGIBLE OTHER PERSONAL,MOBI 53 $40,450 $487,549 $438,638 01 INVENTORY,VACANT RES LAND 141 30.4084 $146,684 $2,694,889 $2,694,889 S SPECIAL INVENTORY 37 $0 $15,473,990 $15,473,990 X 2,105 25,333.2603 $5,153,784 $952,130,585 $0 Totals 50,613.6599 $82,370,146 $5,726,746,514 $4,023,747,528 235/235 Page 48 of 116 Exhibit "C " CITY OF PORT ARTHUR CERTIFIED TOTALS FOR 2023: 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. 1 2022 Tax Ceilings -0- 2022 Taxable Value Lost due to Court Appeals A. Original 2022 ARB Values $ - 0 - B. 2022 Final Court Value $ - 0 - C. 2022 Value Loss (A-B) -0- 2022 Taxable Value of Newly Deannexed Property -0- 2022 Taxable Value on New Exemptions for 2023 A. Absolute Exemptions $ - 0 - B. Partial Exemptions $ - 0 C. Value Loss (A+B) -0- 2022 Taxable Value on New Ag Exemptions for 2023 A. 2022 Market Value $ -0 - B. 2023 Productivity Value $ -0 - C. Value Loss (A-B) -0- 2022 Tax Increment Financing -0- 2023 Total Market Value $218,581,486 2023 Total Taxable $214,438,011 2023 Pollution Control $4,132,330 2023 Tax Increment Financing -0- 2023 Market Value Under Protest A. 2023 Taxable Under Protest $ - 0 - B. 2023 Left off Roll $ - 0 - C. Total Not Certified (A+B) -0- 2023 Tax Ceilings -0- 2023 Taxable Value of Newly Annexed Property -0- 2023 Taxable Value of New Improvements -0- • 2023 Average Market Homestead Value -0- 2023 Average Taxable Homestead Value -0- Signed: Received by: Scott W. Overton, Chief Appraiser Date: July 24, 2023 Date Received: Assessment Roll Grand Totals Report OCAD Tax Year: 2023 As of: Certification C13-City of Port Arthur Number of Properties:26 Land Totals Land-Homesite (+) $0 Land-Non Homesite (+) $2,023,395 Land-Ag Market (+) $0 Land-Timber Market (+) $0 Land-Exempt Ag/Timber Market (+) $0 Total Land Market Value (_) $2,023,395 (+) $2,023,395 Improvement Totals Improvements-Homesite (+) $0 I Improvements-Non Homesite (+) $182,040,990 Total Improvements (_) $182,040,990 (+) $182,040,990 Other Totals Personal Property(6) $34,517,101 (+) $34,517,101 Minerals(0) $0 (+) $0 Autos(0) $0 (+) $0 Total Market Value (=) $218,581,486 $218,581,486 Total Homestead Cap Adjustment(0) (-) $0 Total Exempt Property(1) (-) $10,875 Productivity Totals Total Productivity Market(Non Exempt) (+) $0 Ag Use(0) (-) $0 Timber Use(0) (-) $0 Total Productivity Loss (_) $0 (-) $0 Total Assessed (_) $218,570,611 Exemptions (HS Assd 0 ) (HB366)House Bill 366(1) (+) $P70 (PC)Pollution Control(1) (+) $4,132,330 Total Exemptions (_) $4,132,600 (-) $4,132,600 Net Taxable(Before Freeze) (_) $214,438,011 Printed on 07/23/2023 at 4:49 PM Job ID:-1 Page 5 of 39