HomeMy WebLinkAboutPR 23521: APPROVAL OF JEFFERSON CENTRAL APPRAISAL DISTRICT FUNDING ALLOCATION ber
(!Y! /IlttlY
www.PortArthurTx.gov
INTEROFFICE MEMORANDUM
Date: 12/19/2023
To: The Honorable Mayor and City Council
Through: Ron Burton, City Manager
From: Lynda Boswell, Director of Finance
RE: PR No. 23521 - 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$261,584.66.
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 2023 proposed
entity allocations ($280,323.50) less the City's share of the Appraisal District's beginning fund
balance ($18,738.84) The proposed entity allocations were allocated based on the 2023 tax
levy and the beginning fund balance allocations were based on the 2022 levy. The Jefferson
Central Appraisal District net budget for fiscal year 2024 is $7,059,688.00 and the City's pro-
rata share is estimated to be $261,584.66 which is 3.7478% 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. Ne 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 23521
12/19/2023
RESOLUTION NO.
A RESOLUTION AUTHORIZING THE
2023-2024 JEFFERSON CENTRAL APPRAISAL DISTRICT
FUNDING ALLOCATION IN AN AMOUNT OF S261,584.66
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 $7,059,688.00, and
the City's pro-rata share is $261,584.66 or 3.7478%; and
WHEREAS, the City's pro-rata share of the budget is calculated based on the City's
share of the 2023 proposed entity allocations ($280,323.50) less the City's share of the
Appraisal District's beginning fund balance ($18,738.84) The proposed entity allocations
were allocated based on the 2023 tax levy and the beginning fund balance allocations were
based on the 2022 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 2023-2024 funding allocation in the amount of$261,584.66,
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 19th day of December, 2023 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:
02)
714(41Valecia izeno, City Attorney
APPROVED FOR ADMINISTRATION:
Ron Burton, City Manager
syrtiot4) tgatektAX
Lynda Boswell;Pirector of Finance
EXHIBIT "A"
•
C
01 O, to ,D O, en N N VD CDN o VD into .• N N en 0 0 Vt 1D 1D N 00 et 0o 00 a
CD iO o0 00 d en en Sc .• en EO .•. cn — Net in ON
a N oN .+ O — cn 0 of 00 en N Sc oo N o0
ScSi 00 00 Sc N 0 et en et en O •• V1 O N Vl O V1 N O en 01 .•• N et O 00
0 et = N .. N in O.N en VD VD en ,D N c .10 et en %0 N N in e- Sc .-e Sc N 01 N en et Sc >
N R N N-LeiN ,-O .--1 64 Os en 00 kin C \0 N 00 e{t`N 69 en Ni'en En N 4 N ne _ Ni�e� en
O U 0 NN1D 0%69 Os .+ oo et 0 Mr -m-' 64 En N c�•10 N64 .m- � G9 69 iit 6969 0 �{
a N _� 6N4 �69 N4 et
6699 EA 49 49 64 64 64 . 69 6A EA m+
,, may 64 44 a
. Pr co
o N 01 10 et VD O m N m eO in O, o O, N O, .• C, N V1 et re •• m as .q N et t� 0 9
U ti et.O: 00 ao O m N Vl 0, a O en et t� T m •• Cl ••• Oo h in et; C.1 moo 0 W
01 w 'd Nef .• 06Nt. eNes� vimo0ONa .-. -en co VS l. .-iooVI et enN00 O M
W C A N cc 101 en,ern os 000 N.-,-• oo 696A et ON, 1�D-1 ..N I N .-•-, enEA En 1N0 N Obi GSONO ee En N VI O N
• 7 & oPa 0 it. i00 � O.,,,,- e*i•-+ O;vic' Pe. . 0o69a0"64 4464K69 CD-
%y. .r 69 N 10 en 69 64 .- N N 69 .' O
r q N Ol 64 64 6A 44 69 64 69 69 44 69 V1
69 49 it;
O
o e o o g g o 0 o e o g g o 0 o c g o 0 0 g e e o g e o e e ca
I
• Q VI 01 et 00 VD et in .. 00 N . N 10 CO en en N N t- N 00 N Co — ,n .•' O, 00 10 N 0
O 00 0 0o N 0o NCO 01 .0 0 d CO .--, O 10 Vl VD t� en0 50 en ..-, CD in 'a' CD N N 0
• N N m et N .-- 0 00 O, N N a 0 .--e N N N 0 .-- en en et O0�0 t•- en In 0 0
0 a korn .--, Neioo of t; NNOo .� .••t .4; cn ooN. oc; o .-to +-+ oo .-, O c
IN 0 01 0 .-; m •. 6 O N e-, V1 N ,D -• •• O m 4 et O M O .•• N o 0 0 0 0 o C
-r — O o.
DE
O er in cNV v to O, 0, o VI V1 -. N en O, N in ,D en N 00 O, -. m ,D N 01 et O, N oP.
O, O .••• m N 10 O O 00 v', 10 h v1 .+ ea 00 et m N 10 N 00 tel 1D DD O N N ,•., • q
C/) a CO en R1 0; o N� -. 0 1p en 10 ,0 10 to 00 o O .-. N o N: V1 .-i it eri Oi N. ee §
00 en 10 In 0o N N et 0o en Cl N Vl .. O, o V1 O 10 in en en et en b m et Omi to
et eD co V1 O N .■ eT M O m 00 moo N O, 10 00 .- •C m O�m O, 01 10 Cr, ,O tr'e
Q N in"en.-i N eT 00 Nen 0010 N Vi N N:a eni 00"N 0000 O, c1 t*' 00"O et eh V1 m
a V1 O O0 tV .-+ V1 00 O N N N N of O, N N 00 cV met VD 0 O m O, .•' O, N r,
m v0 00 ,D C' .•+ en m N N .�•. 1D tan N t Ol, 'dam N N O�M .•� N m N in
,..r Et 1D 1D e- n 00" .� N pi l�t+1..N'N� m m .-• u1 cn to .: •-i V1 v
us
Q N 1/40
N VI -4 en 00 d .-. N en O N .� .-+ 00 07
_, "'
CO N 69 A
N 01
n+ O b \O oo et O en en O et et 10 N N 10 et N 0 co 10 en VI eh \D N 01 .-. et .. N V1 O to
O O a m 'in N� el N o0 N. m ei •-. 01 10 t; .••. •-. O, o c0 DO 10 10 N O t`� 1D V1 0 m
(n of NV C M et C to .4 V7 N tz d' si N m o O; t� e0 et N ••+ O O 0 t+ O 10 O 00 5
`K. �. .. .-+ N DO N O V' en 1p O p1 Vi p, cm V7 CO N 00 en N 0 on V7 .--. O% .� 00 CO m m CO 0
✓ 'Q A 1D O et en.-• c l 1/40 0 10 .-• N 10 V1 ee ON et .r en a .-• en e*.en.to en t N m co [O�, 50 C
O Q �. �' •.-i O ti N N O e�+1 Om0 b�9 N coN V�5 fA 0000 tin .m-. .m-. 6N4 b�9 L4 V�1 m
d. wit Of
N 6 664 N 669 b 7. 0 et ..•.. 69 N en ,4i N .. .-I 69 64 VI
\ ° 69 69 ^, 6A A i FA 6A 64 69 , U 69 69 N g
0
5Z a N 6, 64 69
1.11 C.) C
W o
Z o
O o o e o e e e e e e o 0 o e o e e o 0 o e e o 0 0 0 0
# N \ \ 0 \ � \ \ en \ \ \ \ \ a• 0000 'C \ men \ \ \ \ � \ \ \ 0 eo
ol et O, 00 —, in e7 et en 0o O, in et O Cl 00 0o to et 0 .-• m O0 V1 CO N et in 0 01 o O.
O o In 00 N 00 Et CO 00 CO .. .• 0 en Vl O, 00 0 V1 en en .-• et 0 et as et N •• et et O D..
.--- 0 00 ,... 0 en N en en 10 N O, .•-• p, en 0 ,-• ScmC 0 O 1D VI N 0 0o e >
!Li ene
o\ N 0 0 N� ry o o N I ke eel ent� o; o .. en 6 el 0 00 0 00 0 -. 0 .• 0 0 .-, o as
LL 0 O enC C N . • en en V1 .+ G 0'; in R1 O . N O G o O O C o X
in
^' S.
to
en O, 00 en Sc en en N 00 0 In m N 0 m en et o D0 N en 0 N en 00 N Sc N rn E
m .-• O: co ci Vl N ,D V1 el; m 0o et -• 0 •-. 0 10 •• 01 et V of et. et 10 O, eD N• N m
.e„ N eT er et 01 00 erj 1p nr .•. ,0 Lei V1 m V1 r+ Sc 01 — N •• en N N o N Oi et .. G
en 0% 0 00 o 0, et 0% N ., N en 0o 0o 00 N \0 en 1O .•. m N 10 00 V1 0 O, 0
O V, ... et e- O;�en.0 00 CA h 0 00 .-e 0 0 eT Vl 0 N c0 en N N CO N n1 00 N 0 t�7
El t a0..r N oo m ••• .. N O V1 V1 0't- Oi O N Vi .-e O et dt O m o N N en N
01 m 00 .• O, en ,D ,D 1D en en et N er b Sc N 0 [V N V1 N N ee m en en 10 '0
Ge ra 0i.et CO .• cn .• d' OD e7 ,D -. 0 0 00 N O, et CO N 1D O on N r••1 c
69 N r
en o
n � 69 c
0
N .p
N0
0
.G
m
A..,
ec o
• at
0
y
0
ni
�a CZ ti m O
77 4 Q At a a4Q1 N
o y !AI U F.
14 c c o A c ? o Q A A co
_ eri a3 .9 U U O A. ^ U U U m
1 d I- �i - .J a) es t7 A 0 of 0 ql ,mot •0 d u O
`, �) 'Vza. a. 07 E• pgQ .� W �' op � lO aS p � A. VJ �A M E e
0 0 0 0 0 0 '0 9 �..•, U 0 - pi {r�r.W t''. 0 0 0 'i+ ,'- W1:9 co O °-
. .�fr''t' '4, .'4'T,L,'..t 0 4. a 2 '� c0 e: to U m ai • ,J . w U U U 0
. 0000LI0 4 '�7.' z4P. rn ,7. AA ewe' On A4PkOk E• Pr-: e--ia-; Z
2