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Home My WebLink AboutPO 7265: APPROVAL OF 2024 APPRAISAL ROLL t rthu r www.PortArthurTx.gov INTEROFFICE MEMORANDUM Date: 8 1 2024 To: The Honorable Mayor and City Council Through: Ronald Burton, CPM, City Manager From: Lyn Boswell,M.A., ICMA-CM, Director of Finance RE: PO No. 7265 Approval of 2024 Appraisal Roll Introduction: The intent of this Agenda Item is to seek the City Council's approval of the 2024 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 2024 appraisal roll for the City of Port Arthur on July 18. 2024 and July 25, 2024. 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 2024 certified appraised market values of $6,447,129,977 increased $501,801,977 from 2023. This is an increase of 8.44% from 2023. Exemptions and deductions in the amount of$1,884,049,013 reduced the market values 10.36%. The 2024 taxable values of $4,563,080,964 increased $324,895,425 or 7.67% from 2023 taxable values. New value added to the 2024 tax roll is $89,199,871. Attached are the 2024 values by classification of property with comparisons to 2023. PO No. 7265 8/1/24 bw ORDINANCE NO. AN ORDINANCE APPROVING THE APPRAISAL ROLLS FOR THE YEAR 2024 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 Six Billion, Four Hundred Forty Seven Million. One Hundred Twenty Nine Thousand Nine Hundred Seventy Seven Dollars ($6,447,129,977) and the taxable value is Four Billion, Five Hundred Sixty Three Million, Eighty Thousand. Nine Hundred Sixty Four Dollars($4,563,080,964);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 2024. 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, 2024, AD.. at a regular meeting of the City Council of the City of Port Arthur, Texas by the following vote: AYES: Mayor: Council members: Thurman "Bill"Bartie Mayor ATTEST: Sherri Bellard, TRMC City Secretary APPROVED AS TO FORM 4 . i Black 1City Attorney APPROVED MINIS TRA TIO Ronald Burto City Man r L oswell, M.A., ICMA-CM Director of Finance Exhibit " A " City of Port Arthur Exhibit A Comparison of Values Property Use Certified Certified Increase Category 2023 2024 (Decrease) Single family $ 1,998,306,798 $ 2,200,467,536 $ 202,160,738 10.12% Multi Family 308,278,448 329,632,623 $ 21,354,175 6.93% Vacant Lots 57,236,322 63,831,540 $ 6,595,218 11.52% Real Acreage 33,900,465 106,104,965 $ 72,204,500 212.99% Farm/Ranch 46,316,007 6,221,375 $ (40,094,632) -86.57% Commerialllnd. 1,404,521,809 1,461,568,600 $ 57,046,791 4.06% Oil and Gas 5,063,459 3,270,927 $ (1,792,532) -35.40% Utilities 408,832,506 456,420,742 $ 47,588,236 11.64% Personal 712,572,722 717,911,117 $ 5,338,395 0.75% Inventory 18,168,879 19,470,811 $ 1,301,932 7.17% Exempt Property on Roll 952,130,585 1,082,229,741 $ 130,099,156 13.66% TOTAL MARKET VALUE(Net Appraised $ 5,945,328,000 $ 6,447,129,977 $ 501,801,977 8.44% Less: Productivity Loss $ 32,682,521 $ 43,757,151 $ 11,074,630 33.89% Homestead Cap 264,883,389 299,596,011 $ 34,712,622 13.10% Exemptions: Abated 65,893,816 47,575,715 $ (18,318,101) 100.00% Primarily Charitable 1,652,948 1,529,776 $ (123,172) -7.45% Disabled Persons 15,781,587 15,091,948 $ (689,639) -4.37% Disabled Veterans 25,134,115 30,827,931 $ 5,693,816 22.65% Exempt 944,173,524 1,056,243,781 $ 112,070,257 11.87% Homestead 228,445,781 256,899,795 $ 28,454,014 12.46% Over 65 96,467,863 99,267,324 $ 2,799,461 2.90% Polution Control 32,026,917 33,259,581 $ 1,232,664 3.85% Exemptions 1,409,576,551 1,540,695,851 $ 131,119,300 9.30% Total exemptions and deductions 1,707,142,461 1,884,049,013 176,906,552 10.36% TAXABLE VALUE $ 4,238,185,539 $ 4,563,080,964 $ 324,895,425 7.67% Freeze 249,293,396 282,005,443 32,712,047 FREEZE ADJUSTED TAXABLE VALUE S 3,988,892,143 $ 4,281,075,521 292,183,378 7.32% Exhibit " B " Jefferson County County 2024 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,361 Grand Totals 7/18/2024 11:27:37AM Land Va ue Homesite: 84,861,922 Non Homesite: 526,381,488 Ag Market: 44,180,810 Timber Market: 0 Total Land (+) 655,424,220 Improvement Value Homesite: 1,475,129,044 Non Homesite: 2,884,631,291 Total Improvements (+) 4,359,760,335 Non Real Count Value Personal Property 2,658 1,162,483,612 Mineral Property: 104 4,363,571 Autos: 0 0 Total Non Real (+) 1,166,847,183 Market Value = 6,182,031,738 Ag Non Exempt Exempt Total Productivity Market: 44,180,810 0 Ag Use: 423,659 0 Productivity Loss (-) 43,757,151 Timber Use: 0 0 Appraised Value = 6,138,274,587 Productivity Loss: 43,757,151 0 Homestead Cap (-) 299,596,011 23.231 Cap (-) 76,065,664 Assessed Value = 5,762,612,912 Total Exemptions Amount (-) 1,535,848,153 (Breakdown on Next Page) Net Taxable = 4,226,764,759 Freeze Assessed Taxable Actual Tax Ceiling Count DP 51,585,102 27,330,382 93,680.77 98,052.06 544 DPS 2,506,705 1,358,366 3,773.70 3,787.37 25 OV65 449,112,287 252,892,498 972,501.59 1,014,236.81 3,859 Total 503,204,094 281,581,246 1,069,956.06 1,116,076.24 4,428 Freeze Taxable (-) 281,581,246 Tax Rate 0.6486410 Transfer Assessed Taxable Post%Taxab a Adjustment Couni DP 439,531 276,625 119,232 157,393 3 OV65 973,251 630,160 363,356 266,804 6 Total 1,412,782 906,785 482,588 424,197 9 Transfer Adjustment (-) 424,197 Freeze Adjusted Taxable = 3,944,759,316 APPROXIMATE LEVY=(FREEZE ADJUSTED TAXABLE*(TAX RATE/100))+ACTUAL TAX 26,657,282.33=3,944,759,316*(0.6486410/100)+ 1,069,956.06 Certified Estimate of Market Value: 6,182,031,738 Certified Estimate of Taxable Value: 4,226,764,759 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 235/235 Page 45 of 120 Jefferson County County 2024 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,361 Grand Totals 7/18/2024 11:28:14AM Exemption Breakdown I Exemption Count Local State Total AB 2 47,575,715 0 47,575,715 CCF 2 0 0 0 CHODO 15 1,529,776 0 1,529,776 CHODO(Partial) 1 0 0 0 DP 587 14,416,031 0 14,416,031 DPS 25 625,000 0 625,000 DSTR 1 50,917 0 50,917 DV1 24 0 144,263 144,263 DV2 15 0 107,094 107,094 DV3 28 0 266,000 266,000 DV4 143 0 1,616,316 1,616,316 DV4S 9 0 102,270 102,270 DVHS 153 0 26,598,071 26,598,071 DVHSS 12 0 1,993,917 1,993,917 EX-XG 5 0 403,412 403,412 EX-XI 2 0 9,066 9,066 EX-XJ 27 0 6,603,759 6,603,759 EX-XL 1 0 2,530 2,530 EX-XU 5 0 1,020,636 1,020,636 EX-XV 1,868 0 1,047,540,671 1,047,540,671 EX-XV(Prorated) 18 0 449,185 449,185 EX366 177 0 203,647 203,647 FR 10 0 0 0 HS 10,196 245,089,386 0 245,089,386 LIH 7 0 11,810,409 11,810,409 OV65 4,050 98,347,401 0 98,347,401 OV65S 38 919,923 0 919,923 PC 15 28,325,420 0 28,325,420 SO 1 97,338 0 97,338 Totals 436,976,907 1,098,871,246 1,535,848,153 235/235 Page 46 of 120 Jefferson County County 2024 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,361 Grand Totals 7/18/2024 11:28:14AM State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A SINGLE FAMILY RESIDENCE 17,239 4,820.9731 $15,993,332 $2,200,467,536 $1,496,124,618 B MULTIFAMILY RESIDENCE 210 160.1155 $7,083,311 $329,632,623 $326,005,225 C1 VACANT LOTS AND LAND TRACTS 8,217 3,089.3554 $0 $63,831,540 $51,878,679 D1 QUALIFIED AG LAND 235 7,656.4102 $0 $44,180,810 $423,659 D2 NON-QUALIFIED LAND 10 $0 $389,958 $389,958 E FARM OR RANCH IMPROVEMENT 250 3,265.6855 $63,150 $67,755,572 $62,349,052 F1 COMMERCIAL REAL PROPERTY 1,200 1,571.3790 $23,054,274 $910,272,624 $891,976,834 F2 INDUSTRIAL REAL PROPERTY 226 3,963.2939 $10,233,785 $551,295,976 $466,004,171 G1 OIL AND GAS 101 $0 $3,206,215 $3,206,215 H2 GOODS IN TRANSIT 1 $0 $64,712 $64,712 J2 GAS DISTRIBUTION SYSTEM 10 3.5844 $0 $18,225,130 $18,223,661 J3 ELECTRIC COMPANY(INCLUDING C 40 288.1368 $0 $93,827,046 $93,817,786 J4 TELEPHONE COMPANY(INCLUDI 12 1.7333 $0 $3,001,684 $2,998,272 J5 RAILROAD 22 160.6370 $0 $20,293,724 $20,235,696 J6 PIPELAND COMPANY 183 117.6754 $0 $43,686,313 $43,686,193 J7 CABLE TELEVISION COMPANY 6 $0 $7,446,790 $7,446,790 J8 OTHER TYPE OF UTILITY 46 $0 $4,841,816 $4,841,816 L1 COMMERCIAL PERSONAL PROPE 2,046 $0 $475,470,050 $475,372,712 L2 INDUSTRIAL PERSONAL PROPERT 77 $0 $241,760,106 $241,713,106 M1 TANGIBLE OTHER PERSONAL,MOB 53 $0 $680,961 $535,867 0 RESIDENTIAL INVENTORY 129 27.6971 $76,406 $2,525,594 $2,524,520 S SPECIAL INVENTORY TAX 37 $0 $16,945,217 $16,945,217 X TOTALLY EXEMPT PROPERTY 2,125 23,639.8484 $32,695,613 $1,082,229,741 $0 Totals 48,766.5250 $89,199,871 $6,182,031,738 $4,226,764,759 235/235 Page 47 of 120 Jefferson County County 2024 CERTIFIED TOTALS As of Certification 235-CITY OF PORT ARTHUR Property Count:32,361 Grand Totals 7/18/2024 11:28:14AM CAD State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A 5 0.5193 $156,440 $311,811 $280,428 Al REAL,RESIDENTIAL,SINGLE-FAMILY 16,886 4,777.3291 $15,784,878 $2,176,656,805 $1,476,059,755 A2 REAL,RESIDENTIAL,MOBILE HOME 26 14.8868 $52,014 $1,236,061 $708,452 A5 TOWNHOME/PATIOH/GARDENH/CON 284 15.5299 $0 $21,294,115 $18,642,851 A7 REAURES/MH 5 AC/LESS-BY OWNER 39 12.7080 $0 $968,744 $433,132 B 6 2.1717 $2,006,418 $11,769,905 $11,764,256 B1 REAL,RESIDENTIAL,APARTMENTS 51 131.2515 $4,827,054 $308,554,475 $305,604,931 82 REAL,RESIDENTIAL,DUPLEXES 144 25.9290 $249,839 $7,888,248 $7,216,043 B4 "REAL,RESIDENTIAL(FOUR PLEXES) 10 0.5223 $0 $1,416,320 $1,416,320 BO "APARTMENTS,ORGANIATIONS" 1 0.2410 $0 $3,675 $3,675 Cl REAL,VACANT PLATTED RESIDENT! 7,447 2,727.7667 $0 $48,703,767 $40,596,602 C2 REAL,VACANT PLATTED COMMERCIi 746 356.4646 $0 $15,119,124 $11,273,497 CN REAL VACANT NAVIGATION/PORT 32 4.9660 $0 $8,609 $8,565 CS REAL VACANT SCHOOLS/COLLEGES 8 0.1581 $0 $40 $15 D1 REAL,ACREAGE,RANGELAND 254 7,661.4999 $0 $44,213,134 $455,983 D2 REAL,ACREAGE,TIMBERLAND 10 $0 $389,958 $389,958 D3 REAL,ACREAGE, FARMLAND 9 58.3794 $0 $1,748,284 $1,322,775 D4 REAL,ACREAGE,UNDEVELOPED LA 155 2,935.4030 $0 $20,988,089 $19,117,670 D6 INDUSTRIAL LARGER TRACT(MARSH 1 114.4500 $0 $498,806 $36,406 D9 RIP\RAP 45 2.0660 $0 $38,266,694 $38,027,856 El REAL,FARM/RANCH,HOUSE 21 133.2784 $63,150 $6,209,174 $3,812,021 E7 MH ON REAL PROP(5 AC/MORE)MH 2 17.0190 $0 $12,201 $0 Fl REAL,Commercial 1,200 1,571.3790 $23,054,274 $910,272,624 $891,976,834 F2 REAL, Industrial 204 3,667.9044 $10,233,785 $548,320,631 $463,468,111 F3 REAL,Imp Only Commercial 1 1.0000 $0 $187,000 $187,000 F5 OPERATING UNITS ACREAGE 22 294.3895 $0 $2,788,345 $2,349,060 G1 OIL AND GAS 101 $0 $3,206,215 $3,206,215 H2 GOODS IN TRANSIT 1 $0 $64,712 $64,712 J2 REAL&TANGIBLE PERSONAL,UTILI 10 3.5844 $0 $18,225,130 $18,223,661 J3 REAL&TANGIBLE PERSONAL,UTILI 40 288.1368 $0 $93,827,046 $93,817,786 J4 REAL&TANGIBLE PERSONAL,UTILI 12 1.7333 $0 $3,001,684 $2,998,272 J5 REAL&TANGIBLE PERSONAL,UTILI 22 160.6370 $0 $20,293,724 $20,235,696 J6 REAL&TANGIBLE PERSONAL,UTILI 183 117.6754 $0 $43,686,313 $43,686,193 J7 REAL&TANGIBLE PERSONAL,UTILI 6 $0 $7,446,790 $7,446,790 J8 REAL&TANGIBLE PERSONAL,UTILI 46 $0 $4,841,816 $4,841,816 Ll TANGIBLE,PERSONAL PROPERTY,C 2,044 $0 $470,463,511 $470,366,173 L2 TANGIBLE,PERSONAL PROPERTY, I 77 $0 $241,760,106 $241,713,106 LE PP-FREEPORT 3 $0 $5,006,539 $5,006,539 M1 TANGIBLE OTHER PERSONAL,MOBI 53 $0 $680,961 $535,867 01 INVENTORY,VACANT RES LAND 129 27.6971 $76,406 $2,525,594 $2,524,520 S SPECIAL INVENTORY 37 $0 $16,945,217 $16,945,217 X 2,125 23,639.8484 $32,695,613 $1,082,229,741 $0 Totals 48,766.5250 $89,199,871 $6,182,031,738 $4,226,764,759 235/235 Page 48 of 120 Exhibit " C " CITY OF PORT ARTHUR CERTIFIED TOTALS FOR 2024: 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. 2023 Tax Ceilings -0- 2023 Taxable Value Lost due to Court Appeals A. Original 2023 ARB Values $ - 0 - B. 2023 Final Court Value $ - 0 - C. 2023 Value Loss (A-B) -0- 2023 Taxable Value of Newly Deannexed Property -0- 2023 Taxable Value on New Exemptions for 2024 A. Absolute Exemptions $ - 0 - B. Partial Exemptions $ - 0 - C. Value Loss (A+B) -0- 2023 Taxable Value on New Ag Exemptions for 2024 A. 2023 Market Value $ - 0 - B. 2024 Productivity Value $ - 0 - C. Value Loss (A-B) -0- 2023 Tax Increment Financing -0- 2024 Total Market Value $265,098,239 2024 Total Taxable $260,250,541 2024 Pollution Control $4,836,581 2024 Tax Increment Financing -0- 2024 Market Value Under Protest A. 2024 Taxable Under Protest $ - 0 - B. 2024 Left off Roll $ - 0 - C. Total Not Certified (A+B) -0- 2024 Tax Ceilings -0- 2024 Taxable Value of Newly Annexed Property -0- 2024 Market Value of New Improvements -0- 2024 Taxable Value of New Improvements (estimate) -0- 2024 Average Market Homestead Value -0- 2024 Average Taxable Homestead Value -0- Signed: Received by: Scott W. Overton, Chief Appraiser Date: July 25, 2024 Date Received: Assessment Roll Grand Totals Report OCAD Tax Year: 2024 As of: Certification C13-City of Port Arthur Number of Properties: 30 Land Totals Land-Homesite (+) S0 Land-Non Homesite (+) $2,023,395 Land-Ag Market (+) S0 Land-Timber Market (+) SO Land-Exempt Ag/Timber Market (+) SO Total Land Market Value (_) $2,023,395 (+) $2,023,395 Improvement Totals Improvements-Homesite (+) SO Improvements-Non Homesite (+) S216,887,060 Total Improvements (_) $216,887,060 (+) $216,887,060 Other Totals Personal Property(10) $46,187,784 (+) $46,187,784 Minerals(0) SO (+) S0 Autos(0) SO (+) S0 Total Market Value (_) $265,098,239 $265,098,239 Total Homestead Cap Adjustment(0) (-) $0 Total Circuit Breaker Limit Cap Adjustment(0) (-) $0 Total Exempt Property(1) (-) $10,875 Productivity Totals Total Productivity Market(Non Exempt) (+) S0 Ag Use(0) (-) SO Timber Use(0) (-) $0 Total Productivity Loss (_) $0 (-) $0 Total Assessed (_) $265,087,364 Exemptions (HS Assd 0) (HB366)House Bill 366(1) (+) $242 (PC)Pollution Control(1) (+) $4,836,58' Total Exemptions (=) $4,836,823 (-) $4,836,823 Net Taxable(Before Freeze) (_) $260,250,541 Printed on 07/25/2024 at 11:14 AM Job ID:743543 Page 5 of 40 2024 Effective Tax Rate Worksheet Taxing Units Other Than School Districts Taxing Unit: C13-City of Port Arthur 2023 Values of Supplement 477 Line Activity Amount/Rate 1. 2023 total taxable value. Enter the amount of 2023 taxable value on the 2023 tax roll today. Include any adjustments since last year's certification;exclude Tax Code 25.25(d)one-third over-appraisal corrections from these adjustments. This total includes the taxable value of homesteads with tax ceilings(will deduct in Line 2)and the captured value for tax increment financing (will deduct taxes in Line 14).' 5214,438,011 2. 2023 tax ceilings. Counties,cities and junior college districts. Enter 2023 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing units adopted the tax ceiling provision in 2023 or a prior year for homeowners age 65 or older or disabled, use this step.' SO 3. Preliminary 2023 adjusted taxable value. Subtract Line 2 from Line 1. $ 4. 2023 total adopted tax rate. 0.648641 5. 2023 taxable value lost because court appeals of ARB decisions reduced 2023 appraised value. A. Original 2023 ARB Values: $ B. 2023 values resulting from final court decisions: - $ C. 2023 value loss. Subtract B from A.3 $ 6. 2023 taxable value subject to an appeal under Chapter 42 as of July 25. A. 2023 ARB certified value: $ B. 2023 disputed value: - $ C. 2023 undisputed value. Subtract B from A. $ 7. 2023 Chapter 42 related adjusted values.Add Line 5 and 6. S 8. 2023 taxable value,adjusted for court-ordered reductions. Add Line 3 and 7 $ 9. 2023 taxable value of property in territory the taxing unit deannexed after Jan. 1,2023. Enter the 2023 value of property in deannexed territory.' SO 'Tex.Tax Code§26.012(14) 2 Tex.Tax Code§26.012(14) Tex. Tax Code§26.012(13) 'Tex.Tax Code§26.012(15) Printed on 07/25/2024 at 11:46 AM Job ID: 743546 Page 15 of 184 Line Activity Amount/Rate 10. 2023 taxable value lost because property first qualified for an exemption in 2024.Note that lowering the amount or percentage of an existing exemption does not create a new exemption or reduce taxable value. If the taxing unit increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport or goods-in-transit exemptions. A. Absolute exemptions. Use 2023 market value $0 B. Partial exemptions. 2024 exemption amount or 2024 percentage exemption times 2023 value: + $0 C. Value loss.Add A and B.' So 11. 2023 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1),timber appraisal, recreational/scenic appraisal or public access airport special appraisal in 2024. Use only properties that qualified in 2024 for the first time; do not use properties that qualified in 2023. A. 2023 market value: $0 B. 2024 productivity or special appraised value: - $0 C. Value loss.Subtract B from A.° So 12. Total adjustments for lost value.Add Lines 9, 10C, and 11 C. S 13. 2023 adjusted taxable value. Subtract Line 12 from Line 8 S 14. Adjusted 2023 taxes. Multiply Line 4 by Line 13 and divide by$100. $ 15. Taxes refunded for years preceding tax year 2023. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year 2023.Types of refunds include court decisions,Tax Code 25.25(b)and (c) corrections and Tax Code 31.11 payment errors. Do not include refunds for tax year 2023.This line applies only to tax years preceding tax year 2023.' $ 16. Taxes in tax increment financing(TIF)for tax year 2023. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the taxing unit has no 2024 captured appraised value in Line 18D, enter 0.° S 17. Adjusted 2023 taxes with refunds and TIF adjustment.Add Lines 14 and 15,subtract line 16.° S 'Tex. Tax Code§26.012(15) °Tex. Tax Code§26.012(15) 'Tex. Tax Code§26.012(13) °Tex. Tax Code§26.03(c) 'Tex. Tax Code§26.012(13) Printed on 07/25/2024 at 11:46 AM Job ID: 743546 Page 16 of 184 Line Activity Amount/Rate 18. Total 2024 taxable value on the 2024 certified appraisal roll today. This value includes only certified values and includes the total taxable value of homesteads with tax ceilings(will deduct in Line 20).These homesteads include homeowners age 65 or older or disabled.'° A. Certified values: $260,250,541 B. Counties: Include railroad rolling stock values certified by the Comptroller's office: + $ C. Pollution control exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control property: - $0 D. Tax increment financing: Deduct the 2024 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2024 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 21 below." - $ E. Total 2024 value.Add A and B, then subtract C and D. 19. Total value of properties under protest or not included on certified appraisal roll." A. 2024 taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest.The list shows the appraisal district's value and the taxpayer's claimed value, if any or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value." B. 2024 value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about, but are not included in the appraisal roll certification. These properties also are not on the list of properties that are still under protest.On this list of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, "°Tex.Tax Code§26.012(15) "Tex.Tax Code§ 26.03(c) "Tex.Tax Code§26.01(c) "Tex.Tax Code§§26.04 and 26.041 Printed on 07/25/2024 at 11:46 AM Job ID: 743546 Page 17 of 184 Line Activity Amount/Rate appraised value and exemptions for the current year. Use the lower market, appraised or taxable value(as appropriate). Enter the total value." + $ C. Total value under protest or not certified.Add A and B. s 20. 2024 tax ceilings. Counties, cities and junior colleges enter 2024 total taxable value of homesteads with tax ceilings.These include the homesteads of homeowners age 65 or older or disabled.Other taxing units enter 0. If your taxing units adopted the tax ceiling provision in 2023 or a prior year for homeowners age 65 or older or disabled, use this step.'° so 21. 2024 total taxable value.Add Lines 18E and 19C. Subtract Line 20. $ 22. Total 2024 taxable value of properties in territory annexed after Jan. 1, 2023. Include both real and personal property. Enter the 2024 value of property in territory annexed.'° so 23. Total 2024 taxable value of new improvements and new personal property located in new improvements. New means the item was not on the apraisal roll in 2023.An improvement is a building, structure,fixture or fence erected on or affixed to land. New additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the taxing unit after Jan. 1, 2023, and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2024." So 24. Total adjustments to the 2024 taxable value.Add Lines 22 and 23. S 25. 2024 adjusted taxable value. Subtract Line 24 from Line 21. S 26. 2024 effective tax rate. Divide Line 17 by Line 25 and multiply by$100." $ 27. COUNTIES ONLY.Add together the effective tax rates for each type of tax the county levies. The total is the 2024 county effective tax rate." S A county, city or hospital district that adopted the additional sales tax in November 2023 or in May 2024 must adjust its effective tax rate.The Additional Sales Tax Rate Worksheet sets out this adjustment. Do not forget to complete the Additional Sales Tax Rate Worksheet if the taxing unit adopted the additional sales tax on these dates. "Tex. Tax Code§§26.04 and 26.041 "°Tex. Tax Code§26.012(6) "Tex. Tax Code§26.012(17) "Tex. Tax Code§26.012(17) "Tex. Tax Code§26.04(c) "Tex. Tax Code§26.04(d) Printed on 07/25/2024 at 11:46 AM Job ID: 743546 Page 18 of 184 Effective Tax Rate Report Tax Year: 2024 Taxing Unit: C13-City of Port Arthur NEW EXEMPTIONS: COUNT 2023 ABSOLUTE EX VALUES 2024 PARTIAL EX VALUES NEW EXEMPT PROPERTY 0 $0 NEW HS EXEMPTIONS 0 $0 NEW PRO EXEMPTIONS 0 SO NEW OA EXEMPTIONS Q $0 NEW DP EXEMPTIONS 0 $0 NEW DV1 EXEMPTIONS 0 $0 NEW DV2 EXEMPTIONS 0 $0 NEW DV3 EXEMPTIONS 0 $0 NEW DV4 EXEMPTIONS 0 $0 NEW DVX EXEMPTIONS 0 $0 NEW HB366 EXEMPTIONS 0 $0 NEW PC EXEMPTIONS 0 $0 NEW FRSS EXEMPTIONS 0 $0 ABSOLUTE EX TOTAL $0 PARTIAL EX TOTAL (+) $0 2023 TAXABLE VALUE LOST DUE TO PROPERTY BECOMING EXEMPT IN 2024 (_) $Q NEW ANNEXED PROPERTY: COUNT APPRAISED VALUE TAXABLE VALUE NEWLY ANNEXED PROPERTY 0 $0 $0 IMPROVEMENT SEGMENTS 0 $0 LAND SEGMENTS 0 $0 MINERAL 0 $0 OTHER 0 $0 TAXABLE VALUE ON NEWLY ANNEXED PROPERTY: $0 NEW AG APPLICATIONS: NEW AG APPLICATIONS COUNT 0 2023 MARKET $0 2024 USE (-) $0 VALUE LOST DUE TO AG APPLICATIONS (_) $0 (SO Taxable) NEW IMPROVEMENTS: COUNT TOTAL APPRAISED VALUE 1 NEW CURRENT TAXABLE2 NEW IMPROVEMENTS 0 $0 $0 RESIDENTIAL 0 $0 $0 COMMERCIAL 0 $0 $0 OTHER 0 $0 $0 Printed on 07/25/2024 at 11:46 AM Job ID: 743546 Page 19 of 184 NEW ADDITIONS 0 $0 $0 RESIDENTIAL 0 $0 $0 COMMERCIAL 0 $0 $0 OTHER 0 $0 $0 PERCENT COMPLETION CHANGED 0 $0 $0 TOTAL NEW PERSONAL VALUE 0 $0 $0 SECTION 52&59 0 $0 $0 REDUCED/EXPIRING ABATEMENTS 0 $0 $0 TOTALS: $0 $0 NEW IMPROVEMENT CURRENT MARKET $0 2023 TOTAL TAXABLE(EXCLUDES UNDER PROTEST) $214,438,011 2023 OA DP FROZEN TAXABLE $0 2023 TAX RATE 0.6486 2023 OA DP TAX CEILING $0 2024 CERTIFIED TAXABLE $260,250,541 2024 TAXABLE UNDER PROTEST $0 2024 OA FROZEN TAXABLE $0 2024 DP FROZEN TAXABLE $0 2024 TRANSFERRED OA FROZEN TAXABLE $0 2024 TRANSFERRED DP FROZEN TAXABLE $0 2024 OA FROZEN TAXABLE UNDER PROTEST $0 2024 DP FROZEN TAXABLE UNDER PROTEST $0 2024 TRANSFER OA WITH FROZEN TAXABLE UNDER PROTEST $0 2024 TRANSFER DP WITH FROZEN TAXABLE UNDER PROTEST $0 2024 APPRAISED VALUE $265,087,364 2024 OA DP TAX CEILING $0 1 Includes all lard and other improvements of properties with new improvement values. 2.Includes only new improvement value. Printed on 07/25/2024 at 11:46 AM Job ID: 743546 Page 20 of 184 2023 total taxable value. 1.$214,438,011 2023 tax ceilings. 2.$0 2023 total adopted tax rate. 4.0.648641 a. 2023 M&O tax rate. a.0.398468 b. 2023 l&S tax rate. +b.0.250173 2023 taxable value of property in territory deannexed after Jan. 1, 7.$0 2023. 2023 taxable value lost because property first qualified for an 8.$0 exemption in 2024. a. Absolute exemptions. a.$0 b. Partial exemptions. +b.$0 2023 taxable value lost because property first qualified for agricultural 9.$0 appraisal(1 -d or 1 -d-1),timber appraisal, recreational/scenic appraisal or public access airport special appraisal in 2024. a. 2023 market value. a.$0 b. 2024 productivity or special appraisal value. -b.$0 2024 certified taxable. $260,250,541 2024 tax ceilings. 18.$0 Total 2024 taxable value of properties in territory annexed after Jan.1, 20.$0 2023. Total 2024 taxable value of new improvements and new personal 21.$0 property *2023 Values as of Supplement 36. Printed on 07/25/2024 at 11:46 AM Job ID: 743546 Page 21 of 184 Report 7/2512024 Page: 133 fax Year.2024 OCAD d) BREAKDOWN OF APPRAISED VALUE CATEGORY PRIOR NO.OF UNITS OR NO.OF UNITS OR PRIOR APPRAISED VALUE APPRAISED VALUE ACCOUNTS ACCOUNTS =AMI LY 0 0 $0 $0 \MILY 0 0 $0 $0 3/TRACTS 2 2 $10,356 $10,356 ') 0.00(ACRES) 0.00(ACRES) $0 $0 ROVEMENT 2 2 $44,291 $44,291 JSTRIAL 0 0 $0 $0 AINERAL RESERVES 0 0 $0 $0 .ES 0 0 $0 $0 L,BANKS 0 0 $0 $0 L,UTILITIES 16 16 $198,015,833 $235,420,733 :SS 4 8 $20,499,861 $29,611,742 t 0 0 $0 $0 0 0 $0 $0 0 0 $0 $0 1 1 $270 $242 0 0 $0 $0 0 0 $0 $0 $218,570,611 $265,087,364 1 1 $10,875 $10,875 TOTALS PAGE $265,098,239 ,INCLUDING SPLIT JURISDICTIONS AND PARTIAL HS -$46,516,753 Form Texas Comptroller of Public Accounts 50-253 Report on Value Lost Because of the School Tax Limitation on Homesteads of the Elderly/Disabled C13-City of Port Arthur 10703 School District Name Scholl District Number OCAD 123 Appraisal District Name Appraisal District Number FILING INSTRUCTIONS: When providing a copy of the certified annual appraisal roll to the Comptroller's office,this form and all supporting documentation is to be completed and submitted with the Tax Rate Submission Spreadsheet to the Property Tax Assistance Division's Data Analysis team(DAT)by email at ptad ears@cpa.texas.gov or by mail at PO Box 13528,Austin,Texas 78711-3528. For additional information, consult Comptroller Rules 9.103,9.3059(a)and 9.4308(i)or contact DAT at 800-252-9121 (press 3 and ask for DAT). SECTION 1:School Distict Property Value Study Year State the tax year for which you are reporting a loss: 2024 If this form is being completed for SDPVS year 2022 or earlier,ONLY complete column A.For SDPVS years 2023 onward,complete both columns. SECTION 2:School Tax Limitation Information'-Persons Age 65 or Older,Disabled and Qualified Surviving Spouses a = 44,1-:.3 a %; Wit,' a t %_Y§ 1. Total number of homesteads in the school district on which a tax ceiling exists. 0 SR0701 2. Total appraised value(if the value is capped at 10 percent per year,use the capped value)of homesteads reported in item 1 above before exemptions are deducted. $0 SR0702 3. Total appraised value lost to allowable exemptions granted on homesteads reported in item 1.(lnlucde losses due to state-mandated$40,000 exemptions:$10,000 age 65 or older or disabled exemptions:disabled or deceased veteran's survivor(s) exemptions: 100 percent veteran's or their surviving spouse homestead,water conservation exemptions.solar and wind-powered exemptions). DO NOT INCLUDE ANY LOCAL OPTIONAL EXEMPTIONS. $0 SR0703 4. Total taxable value of homesteads reported in item 1 after allowable exemptions are deducted (Must equal the remainder of item 2 minus item 3.) $0 SR0704 5. Total school district tax rate 0.648641 SR0654 6 Total levy on homesteads reported in item 1 that would have been generated(paid) without the tax ceiling,(Must equal the levy calculated by multiplying the tax rate reported in item 5 times the value reported in item 4 times 0.01 ) $0.001 SR0705 7. Actual total levy on homesteads reported in item 1 (will be paid) $0.00 $0.00 SR0706 SR0716 8. Total levy lost on homesteead be reportedr in item 1.(Must equal the remainder of item $0.00 6 minus item 7.) paid) 1 $0.00 SR0707 ESR0717 9. Total value lost on homesteads reported in item 1.(Must equal item 8 divided by item 5 times 100.) $01 $0 SR0708 :.SR0718 10. Total appraised value deducted for local optional,historical,age 65 or older, disabled and local optional percent exemptions granted on the homesteads reported in item 1. $0. SR0709 11. Total value lost on homesteads reported in item 1.(item 9 minus item 10) $0 SR0710 SECTION 3:Certification As the chief appraiser or designated agent responsible for this report on behaif of the school district identified above,I swear or affirm that the information reflected in this Report on Value Lost Because of the School Tax Limitation on Homesteads of the Elderly/Disabled is true and correct to the best of my knowledge sign here Signature Date Print Name Entail Address Phone(area code and number) The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax comptroller.texas.goe/taxestproperty-tax information and resources for taxpayers.Ieca:taxing entities.appraisal districts and appraisal review boards For more information visa our website: 50-253.02.23Y34 OCAD Top Taxpayers Report TaxYear: 2024 Taxing Units: SO4,S01,C11,C12,C17,C18,C13,C19,C14,C15,X40,L03,E24,E21,E22,E23,S02,D02,P01,S03,W34,S05 Appraisal Top Taxpayer Calculations Performed as of 07/25/2024 City of Port Arthur:Total Taxable Value Taxpayer Name Total Market Total Assessed 1 ENTERGY TEXAS INC(GEN) S238,164.940 S233,328,359 2 ENTERGY TEXAS INC S16,575,800 S16.575,800 3 TIC-THE INDUSTRIAL COMPANY $5,268,122 $5,268,122 4 KIEWIT FOUNDATIONS CO S2.937.428 S2,937,428 5 ENTERGY TEXAS INC $1,980,805 S1,980,805 6 RICOH USA.INC. S64.907 $64,907 7 SATELLITE SHELTERS INC. $44,037 $44,037 8 SABINE PIPE LINE LLC S1-8.261 S18,261 9 WILLIAMS SCOTSMAN,INC. S8,225 $8,225 10 RED BALL OXYGEN CO INC S6.799 S6,799 Printed on 07/25/2024 at 12:33 PM Page 7 of 22 7/17/2024 15:21:27 MINERAL VALUE RECAP NN1T10 Certified PAGE 14 JOB - 418120 20 CITY OP PORT ARTHUR VALUE 1T82s REM VALUE 9m) REAL VALUE 0 0 0 LESS EXEMPT VALUE 0- 0- 0- LESS PROTESTED VALUE 0- 0- 0- LESS TRANSFER VALUE 0- 0- 0- LESS UNWORN VALUE 0- 0- 0- LESS CIRCUIT VALUE 0- 0 LESS $500 HIP 1NT 0- 0* 0- TOTAL VALUE 0 0 (INV) REAL VALUE 0 0 0 PEAS VALUE 254,740,740 3 0 LESS EXEMPT VALUE 0- 0- 0- LESS PROTESTED VALUE 0- 0- 0- LESS ABATEMENT VALUE 0- 0* 0+ LESS FREEPORT VALUE 0- 0* 0- LESS TCEQ VALUE 4,836,580- 1* 0- LESS CIRCUIT VALUE 0- 0 LESS USA VALUE 0- 0- 0- LESS $2500 INC PPP 0- 0* 0- TOTAL VALUE 249,904,160 0 TOTAL VALUE ALL PROPERTY 249,904,160 3 0 LESS MINIMUM OWNER LOSS (0000) 0- 0- TOTAL MOMS LESS 8500/82500 0 TOTAL OWNERS 2 PROPERTY CODE SWAY (gyp) PREVIOUS YEAR (CERTIFIED) 2023 ----------------------------------------------- CODE ITEMS TOTAL VALUE SEW VALUE ITEMS TOTAL VALUE PERCENT DIFF J3 2 228,626,280 2 191,925,630 19.1 % +J+ 2 228,626,280 2 191,925,630 19.1 % L2C 1 21,277,880 1 20,438,260 4.1 % +L* 1 21,277,880 1 20,438,260 4.1 % ** FINAL TOTAL ** 3 249,904,160