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Home My WebLink About(1) PO 7355: APPROVING THE APPRAISAL ROLLS FOR THE YEAR 2025 AND RECEIVING DETERMINATIONS FROM THE TAX ASSESSORS eprt riltu � www.PortArthurTx.gov INTEROFFICE MEMORANDUM Date: 8/1/2025 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. 7355 Approval of 2025 Appraisal Roll Introduction: The intent of this Agenda Item is to seek the City Council's approval of the 2025 Appraisal Roll. Background: Pursuant to Section 26.01 of the Texas Tax Code,the Chief Appraisers for the Jefferson Central Appraisal District and the Orange County Appraisal District certified the 2025 appraisal roll for the City of Port Arthur on July 18, 2025 and July 25, 2025. 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 2025 certified appraised market values of $6,884,012,262 increased $483,399,038 from 2024. This is an increase of 7.55%from 2024. Exemptions and deductions in the amount of$2,025,937,759 reduced the market values by 29.43%. The 2025 taxable values of$4,858,074,503 increased $417,567,839 or 3.36%from 2024 taxable values. New value added to the 2025 tax roll is $34,071,641. Attached are the 2025 values by classification of property with comparisons to 2024. PO No. 7355 8/1/245 EJ ORDINANCE NO. AN ORDINANCE APPROVING THE APPRAISAL ROLLS FOR THE YEAR 2025 AND RECEIVING DETERMINATIONS FROM THE TAX ASSESSORS UNDER SECTION 26.04 OF THE TEXAS TAX CODE. WHEREAS, pursuant to the provisions of Section 26.01 of the Texas 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 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 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 a total value (being an assessment of 100% of Market Value) of Six Billion Eight Hundred Eighty-Four Million Twelve Thousand Two Hundred Sixty-Two Dollars ($6,884,012,262) and the taxable value is Four Billion Eight Hundred Fifty-Eight Million Seventy-Four Thousand Five Hundred Three Dollars ($4,858,074,503);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, TEXAS; 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 2025. 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 7th day of August, 2025, AD., at a special meeting of the City Council of the City of Port Arthur, Texas by the following vote: AYES: Mayor: Council members: Charlotte M. Moses Mayor ATTEST: Sherri Bellard, TRMC City Secretary APPROVED AS TO FORM Roxann Pais Cotroneo City Attorney APPROVED FOR ADMINISTRA TIO Ark k etOF Ronald Bu.T , CPM City ) .i ager 6QA11,4,./g Lyn :oswell, M.A., ICMA- M Director of Finance Exhibit " A " Increase Property Use Category Certified 2024 Certified 2025 (Decrease) Single Family Residence $2,200,467,536 $2,253,738,562 2.42% Multifamily Residence $329,632,623 $325,704,038 -1.19% Vacant Lots And Land Tracts $63,841,896 $128,866,235 101.85% Qualified Ag Land $44,180,810 $60,026,750 35.87% Non-Qualified Land $389,958 $389,958 0.00% Farm Or Ranch Improvement $67,799,863 $85,916,724 26.72% Commercial Real Property $910,272,624 $935,355,541 2.76% Industrial Real Property $551,295,976 $527,851,934 -4.25% Oil And Gas $3,206,215 $3,249,823 1.36% Goods In Transit $64,712 $64,712 0.00% Gas Distribution System $18,225,130 $18,590,534 2.00% Electric Company(Including C) $93,827,046 $97,826,248 4.26% Telephone Company(Including) $3,001,684 $2,665,452 -11.20% Railroad $20,293,724 $22,155,639 9.17% Pipeland Company $43,686,313 $44,198,233 1.17% Cable Television Company $7,446,790 $7,654,491 2.79% Other Type Of Utility $202,857,649 $519,188,214 155.94% Commercial Personal Property $475,470,050 $427,840,554 -10.02% Industrial Personal Property $241,760,106 $243,393,743 0.68% Tangible Other Personal Mob $21,180,822 $48,517,232 129.06% Residential Inventory $2,525,594 $3,542,841 40.28% Special Inventory Tax $16,945,217 $17,350,670 2.39% Exempt Property On Roll $1,082,240,886 $1,109,924,134 2.56% TOTALS (Net Appraised) $6,400,613,224 $6,884,012,262 7.55% Less: Productivity Loss $43,757,151 $59,592,062 36.19% Homestead Cap $299,596,011 $246,263,450 -17.80% 23.231 Cap $76,065,664 $189,544,991 149.19% Exemptions: Abated $47,575,715 $32,410,122 -31.88% Primarily Charitable $1,529,776 $1,433,089 -6.32% Disabled Persons $15,091,948 $13,735,493 -8.99% Disabled Veterans $30,827,931 $36,694,065 19.03% Exempt $1,056,232,906 $1,041,805,323 -1.37% Homestead $245,089,386 $262,921,951 7.28% Low Income Housing $11,810,409 $9,938,644 -15.85% Over 65 $99,267,324 $101,666,431 2.42% Polution Control $33,162,001 $29,834,800 -10.03% Exemptions $97,338 $97,338 0.00% Total exemptions and deductions $1,960,103,560 $2,025,937,759 3.36% TAXABLE VALUE $4,440,509,664 $4,858,074,503 9.40% Exhibit " B " Jefferson County County 2025 CERTIFIED TOTALS As of Certification 235-CITY OF PORT ARTHUR Property Count: 32,180 Grand Totals 7/21/2025 7:45:43AM Land Value Homesite: 158,296,901 Non Homesite: 773,844,508 Ag Market: 60,026,750 Timber Market: 0 Total Land (+) 992,168,159 Improvement Value Homesite: 1,441,115,269 Non Homesite: 2,797,451,339 Total Improvements (+) 4,238,566,608 Non Real Count Value Personal Property: 2,421 1,086,268,298 Mineral Property. 229 4,744,548 Autos: 0 0 Total Non Real (+) 1,091,012,846 Market Value = 6,321,747,613 Ag Non Exempt Exempt Total Productivity Market: 60,026,750 0 Ag Use: 434,688 0 Productivity Loss (-) 59,592,062 Timber Use: 0 0 Appraised Value = 6,262,155,551 Productivity Loss: 59,592,062 0 Homestead Cap (-) 246,263,450 23.231 Cap (-) 189,544,991 Assessed Value = 5,826,347,110 Total Exemptions Amount (-) 1,526,116,949 (Breakdown on Next Page) Net Taxable = 4,300,230,161 Freeze Assessed Taxable Actual Tax Ceiling Count ' DP 54,783,529 30,222,904 98,268.73 102,485.55 526 DPS 2,428,038 1,345,428 3,454.26 3,472.05 23 OV65 501,030,545 288,730,595 1,053,821.45 1,094,862.87 4,007 Total 558,242,112 320,298,927 1,155,544.44 1,200,820.47 4,556 Freeze Taxable (-) 320,298,927 Tax Rate 0.6262720 Transfer Assessed Taxab e Post%Taxab e Adjustment Count OV65 2,141,142 1,159,951 565,554 594,397 11 Total 2,141,142 1,159,951 565,554 594,397 11 Transfer Adjustment (-) 594,397 Freeze Adjusted Taxable = 3,979,336,837 APPROXIMATE LEVY=(FREEZE ADJUSTED TAXABLE*(TAX RATE/100))+ACTUAL TAX 26,077,016.84=3,979,336,837*(0.6262720/100)+ 1,155,544.44 Certified Estimate of Market Value: 6,321,747,613 Certified Estimate of Taxable Value: 4,300,230,161 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 235/235 Page 45 of 120 Jefferson County County 2025 CERTIFIED TOTALS As of Certification 235-CITY OF PORT ARTHUR Property Count: 32,180 Grand Totals 7/21/2025 7:46:00AM Exemption Breakdown Exemption Count Local State Total AB 2 32,410,122 0 32,410,122 CCF 3 0 0 0 CHODO 14 1,433,089 0 1,433,089 DP 536 13,160,493 0 13,160,493 DPS 23 575,000 0 575,000 DV1 21 0 132,590 132,590 DV2 12 0 91,500 91,500 DV3 25 0 245,016 245,016 DV4 155 0 1,752,845 1,752,845 DV4S 9 0 103,078 103,078 DVHS 171 0 31,699,849 31,699,849 DVHSS 16 0 2,669,187 2,669,187 EX-XG 5 0 458,970 458,970 EX-XI 2 0 10,879 10,879 EX-XJ 27 0 6,674,337 6,674,337 EX-XL 1 0 2,530 2,530 EX-XU 5 0 1,174,755 1,174,755 EX-XV 1,898 0 1,032,299,175 1,032,299,175 EX-XV(Prorated) 13 0 824,937 824,937 EX366 178 0 197,040 197,040 FR 11 0 0 0 FRSS 1 0 162,700 162,700 HS 10,246 262,921,951 0 262,921,951 LIH 6 0 9,938,644 9,938,644 OV65 4,158 100,819,516 0 100,819,516 OV65S 35 846,915 0 846,915 PC 14 25,414,493 0 25,414,493 SO 1 97,338 0 97,338 Totals 437,678,917 1,088,438,032 1,526,116,949 235/235 Page 46 of 120 Jefferson County County 2025 CERTIFIED TOTALS As of Certification 235-CITY OF PORT ARTHUR Property Count:32,180 Grand Totals 7/21/2025 7:46:00AM State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A SINGLE FAMILY RESIDENCE 17,217 4,798.5220 $9,596,501 $2,253,738,562 $1,584,523,838 B MULTIFAMILY RESIDENCE 211 149.9461 $4,200,759 $325,704,038 $318,517,086 C1 VACANT LOTS AND LAND TRACTS 8,115 3,013.9041 $0 $128,866,235 $64,681,417 D1 QUALIFIED AG LAND 238 7,626.0595 $0 $60,026,750 $434,688 D2 NON-QUALIFIED LAND 10 $0 $389,958 $389,958 E FARM OR RANCH IMPROVEMENT 259 3,381.5740 $1,812,762 $85,872,433 $68,426,490 F1 COMMERCIAL REAL PROPERTY 1,186 1,616.7706 $13,666,518 $935,355,541 $908,585,929 F2 INDUSTRIAL REAL PROPERTY 228 3,997.3553 $3,249,682 $527,851,934 $462,710,268 G1 OIL AND GAS 225 $0 $3,249,823 $2,960,757 H2 GOODS IN TRANSIT 1 $0 $64,712 $64,712 J2 GAS DISTRIBUTION SYSTEM 10 3.5728 $0 $18,590,534 $18,585,436 J3 ELECTRIC COMPANY(INCLUDING C 40 288.5362 $0 $97,826,248 $97,424,961 J4 TELEPHONE COMPANY(INCLUDI 9 1.7333 $0 $2,665,452 $2,647,944 J5 RAILROAD 22 160.6370 $0 $22,155,639 $22,040,446 J6 PIPELAND COMPANY 184 117.6742 $0 $44,198,233 $43,965,870 J7 CABLE TELEVISION COMPANY 6 $0 $7,654,491 $7,654,491 J8 OTHER TYPE OF UTILITY 46 $0 $4,865,081 $4,865,081 L1 COMMERCIAL PERSONAL PROPE 1,817 $0 $427,840,554 $427,743,216 L2 INDUSTRIAL PERSONAL PROPERT 71 $0 $243,393,743 $243,346,743 M1 TANGIBLE OTHER PERSONAL, MOB 52 $0 $631,096 $572,001 0 RESIDENTIAL INVENTORY 153 31.0683 $169,930 $3,542,841 $2,738,159 S SPECIAL INVENTORY TAX 36 $0 $17,350,670 $17,350,670 X TOTALLY EXEMPT PROPERTY 2,149 23,464.3608 $1,375,489 $1,109,913,045 $0 Totals 48,651.7142 $34,071,641 $6,321,747,613 $4,300,230,161 235/235 Page 47 of 120 Jefferson County County 2025 CERTIFIED TOTALS As of Certification 235-CITY OF PORT ARTHUR Property Count: 32,180 Grand Totals 7/21/2025 7:46:00AM CAD State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A 3 0.1784 $0 $50,488 $50,488 Al REAL, RESIDENTIAL, SINGLE-FAMIL 16,866 4,757.4582 $9,548,119 $2,228,872,921 $1,563,335,841 A2 REAL, RESIDENTIAL, MOBILE HOME 26 14.8245 $0 $1,462,587 $786,278 A5 TOWNHOME/PATIOH/GARDENH/CON 283 14.5348 $48,382 $22,075,589 $19,761,928 A7 REAL/RES/MH 5 AC/LESS-BY OWNE 38 11.4118 $0 $1,150,540 $488,153 AO REAL-RESID ORGANIZATION-CHARI 1 0.1143 $0 $126,437 $101,150 B 5 $0 $9,841,441 $9,841,441 B1 REAL, RESIDENTIAL,APARTMENTS 52 123.8772 $4,200,759 $305,546,234 $299,093,627 B2 REAL, RESIDENTIAL, DUPLEXES 144 25.7475 $0 $8,478,873 $7,781,381 B4 "REAL, RESIDENTIAL(FOUR PLEXES) 11 0.3214 $0 $1,837,490 $1,800,637 Cl REAL,VACANT PLATTED RESIDENT! 7,356 2,651.6057 $0 $103,812,522 $50,321,975 C2 REAL,VACANT PLATTED COMMERCE 743 357.9648 $0 $25,046,028 $14,351,757 CN REAL VACANT NAVIGATION/PORT 16 4.3336 $0 $7,685 $7,685 D1 REAL,ACREAGE, RANGELAND 258 7,632.3210 $0 $60,059,338 $467,276 D2 REAL,ACREAGE,TIMBERLAND 10 $0 $389,958 $389,958 D3 REAL,ACREAGE, FARMLAND 9 57.4198 $0 $2,103,067 $1,361,460 D4 REAL,ACREAGE, UNDEVELOPED LA 155 3,030.1859 $0 $30,906,042 $18,112,004 D6 INDUSTRIAL LARGER TRACT(MARSH 1 114.4500 $0 $498,806 $43,687 D8 EASEMENT 1 5.3375 $0 $7,473 $2,232 D9 RIP\RAP 51 2.0660 $1,799,400 $44,100,645 $43,988,538 E E 1 7.9434 $0 $761,231 $473,047 El REAL, FARM/RANCH, HOUSE 21 140.8909 $13,362 $7,450,380 $4,412,934 E7 MH ON REAL PROP(5 AC/MORE)MH 2 17.0190 $0 $12,201 $0 Fl REAL, Commercial 1,186 1,616.7706 $13,666,518 $935,355,541 $908,585,929 F2 REAL, Industrial 205 3,694.5311 $3,249,682 $524,641,092 $459,893,134 F3 REAL, Imp Only Commercial 1 1.0000 $0 $187,000 $187,000 F5 OPERATING UNITS ACREAGE 23 301.8242 $0 $3,023,842 $2,630,134 G1 OIL AND GAS 225 $0 $3,249,823 $2,960,757 H2 GOODS IN TRANSIT 1 $0 $64,712 $64,712 J2 REAL&TANGIBLE PERSONAL, UTIL 10 3.5728 $0 $18,590,534 $18,585,436 J3 REAL&TANGIBLE PERSONAL, UTIL 40 288.5362 $0 $97,826,248 $97,424,961 J4 REAL&TANGIBLE PERSONAL, UTIL 9 1.7333 $0 $2,665,452 $2,647,944 J5 REAL&TANGIBLE PERSONAL, UTIL 22 160.6370 $0 $22,155,639 $22,040,446 J6 REAL&TANGIBLE PERSONAL, UTIL 184 117.6742 $0 $44,198,233 $43,965,870 J7 REAL&TANGIBLE PERSONAL, UTIL 6 $0 $7,654,491 $7,654,491 J8 REAL&TANGIBLE PERSONAL, UTIL 46 $0 $4,865,081 $4,865,081 Ll TANGIBLE, PERSONAL PROPERTY, C 1,814 $0 $422,530,329 $422,432,991 L2 TANGIBLE, PERSONAL PROPERTY, I 71 $0 $243,393,743 $243,346,743 LE PP-FREEPORT 4 $0 $5,310,225 $5,310,225 M1 TANGIBLE OTHER PERSONAL, MOBI 52 $0 $631,096 $572,001 01 INVENTORY,VACANT RES LAND 153 31.0683 $169,930 $3,542,841 $2,738,159 S SPECIAL INVENTORY 36 $0 $17,350,670 $17,350,670 X 2,149 23,464.3608 $1,375,489 $1,109,913,045 $0 Totals 48,651.7142 $34,071,641 $6,321,747,613 $4,300,230,161 235/235 Page 48 of 120 Exhibit " C " CITY OF PORT ARTHUR CERTIFIED TOTALS FOR 2025: 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. 2024 Tax Ceilings -0- 2024 Taxable Value Lost due to Court Appeals A. Original 2024 ARB Values $ - 0 - B. 2024 Final Court Value $ - 0 - C. 2024 Value Loss (A-B) -0- 2024 Taxable Value of Newly Deannexed Property -0- 2024 Taxable Value on New Exemptions for 2025 A. Absolute Exemptions $ - 0 - B. Partial Exemptions $ - 0 - C. Value Loss (A+B) -0- 2024 Taxable Value on New Ag Exemptions for 2025 A. 2024 Market Value $ - 0 - B. 2025 Productivity Value $ - 0 - C. Value Loss (A-B) -0- 2024 Tax Increment Financing -0- 2025 Total Market Value $562,264,649 2025 Total Taxable $557,833,253 2025 Pollution Control $4,420,307 2025 Tax Increment Financing -0- 2025 Market Value Under Protest A. 2025 Taxable Under Protest $ - 0 - B. 2025 Left off Roll $ - 0 - C. Total Not Certified (A+B) -0- 2025 Tax Ceilings -0- 2025 Taxable Value of Newly Annexed Property -0- 2025 Market Value of New Improvements -0- 2025 Taxable Value of New Improvements (estimate) -0- 2025 Average Market Homestead Value -0- 2025 Average Taxable Homestead Value -0- Signed: i'; Received by: Scott W. Overton, Chief Appraiser Date: July 24, 2025 Date Received: Assessment Roll Grand Totals Report OCAD Tax Year 2025 As of Certification C13-City of Port Arthur Number of Properties: 28 Land Totals Land-Homesite (+) $0 Land-Non Homesite (+) $2,013,039 Land-Ag Market (+) $0 Land-Timber Market (+) $0 Land-Exempt Ag/Timber Market (+) $0 Total Land Market Value (_) $2,013,039 (+) 52,013,039 Improvement Totals Improvements-Homesite (+) $0 Improvements-Non Homesite (+) $200,923,060 Total Improvements (_) $200,923,060 (+) $200,923,060 Other Totals Personal Property(10) $359,328,550 (+) $359,328,550 Minerals(0) $0 (+) $0 Autos(0) $0 (+) $0 Total Market Value (_) $562,264,649 $562,264,649 Total Homestead Cap Adjustment(0) (-) $0 Total Circuit Breaker Limit Cap Adjustment(0) (-) $0 Total Exempt Property(1) (-) 510,875 Productivity Totals Total Productivity Market(Non Exempt) (+) $0 Ag Use(0) (-) $0 Timber Use(0) (-) $0 Total Productivity Loss (_) $0 (-) $0 Total Assessed (=) $562,253,774 Exemptions (HS Assd 0 ) (HB366)House Bill 366(1) (+) $214 (PC)Pollution Control(1) (+) $4,420,307 Total Exemptions (_) $4,420,521 (-) $4,420,521 Net Taxable(Before Freeze) (_) $557,833,253 Printed on 07/23/2025 at 3:51 PM Job ID:801167 Page 6 of 45 2025 Effective Tax Rate Worksheet Taxing Units Other Than School Districts Taxing Unit: C13-City of Port Arthur 2024 Values of Supplement 502 Line Activity Amount/Rate 1. 2024 total taxable value. Enter the amount of 2024 taxable value on the 2024 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).1 $260,250,541 2. 2024 tax ceilings. Counties, cities and junior college districts. 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 2024 or a prior year for homeowners age 65 or older or disabled, use this step.2 $o 3. Preliminary 2024 adjusted taxable value. Subtract Line 2 from Line 1. $ 4. 2024 total adopted tax rate. 0.626272 5. 2024 taxable value lost because court appeals of ARB decisions reduced 2024 appraised value. A. Original 2024 ARB Values: $ B. 2024 values resulting from final court decisions: - $ C. 2024 value loss. Subtract B from A.' $ 6. 2024 taxable value subject to an appeal under Chapter 42 as of July 25. A. 2024 ARB certified value: $ B. 2024 disputed value: - $ C. 2024 undisputed value. Subtract B from A. $ 7. 2024 Chapter 42 related adjusted values. Add Line 5 and 6. $ 8. 2024 taxable value, adjusted for court-ordered reductions. Add Line 3 and 7 $ 9. 2024 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2024. Enter the 2024 value of property in deannexed territory.` $0 ' 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 07/23/2025 at 4:16 PM Job ID: 801170 Page 15 of 205 Line Activity Amount/Rate 10. 2024 taxable value lost because property first qualified for an exemption in 2025. 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 2024 market value $0 B. Partial exemptions. 2025 exemption amount or 2025 percentage exemption times 2024 value: + $0 C. Value loss. Add A and B.5 So 11. 2024 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 2025. Use only properties that qualified in 2025 for the first time; do not use properties that qualified in 2024. A. 2024 market value: $0 B. 2025 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. $ 13. 2024 captured value of property in a TIF. Enter the total value of tax year 2024 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2024 taxes were deposited into the tax increment fund.' If the taxing unit has no captured appraised value in line 18D, enter 0. $ 14. 2024 total value. Subtract Line 12 and Line 13 from Line 8. S 15. Adjusted 2024 total levy. Multiply Line 4 by Line 14 and divide by $100. S 16. Taxes refunded for years preceding tax year 2024. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year 2024. 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 2024. This line applies only to tax years preceding tax year 2024.' S 17. Adjusted 2024 taxes with refunds and TIF adjustment. Add Lines 14 and 15, subtract line 16.' S 'Tex. Tax Code § 26.012(15) 6 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 07/23/2025 at 4:16 PM Job ID: 801170 Page 16 of 205 Line Activity Amount/Rate 18. Total 2025 taxable value on the 2025 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: $557,833,253 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 2025 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2025 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 2025 value. Add A and B, then subtract C and D. 19. Total value of properties under protest or not included on certified appraisal roll.12 A. 2025 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. 2025 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, 10 Tex. Tax Code § 26.012(15) " Tex. Tax Code § 26.03(c) 12 Tex. Tax Code § 26.01(c) 13 Tex. Tax Code §§ 26.04 and 26.041 Printed on 07/23/2025 at 4:16 PM Job ID: 801170 Page 17 of 205 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. $ 20. 2025 tax ceilings. Counties, cities and junior colleges enter 2025 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 2024 or a prior year for homeowners age 65 or older or disabled, use this step.15 $o 21. 2025 total taxable value. Add Lines 18E and 19C. Subtract Line 20. $ 22. Total 2025 taxable value of properties in territory annexed after Jan. 1, 2024. Include both real and personal property. Enter the 2025 value of property in territory annexed.16 $o 23. Total 2025 taxable value of new improvements and new personal property located in new improvements. New means the item was not on the apraisal roll in 2024. 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, 2024, and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2025." $o 24. Total adjustments to the 2025 taxable value. Add Lines 22 and 23. $ 25. 2025 adjusted taxable value. Subtract Line 24 from Line 21. $ 26. 2025 effective tax rate. Divide Line 17 by Line 25 and multiply by $100.78 $ 27. COUNTIES ONLY. Add together the effective tax rates for each type of tax the county levies. The total is the 2025 county effective tax rate.19 $ A county, city or hospital district that adopted the additional sales tax in November 2024 or in May 2025 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. 74 Tex. Tax Code §§ 26.04 and 26.041 15 Tex. Tax Code § 26.012(6) 16 Tex. Tax Code § 26.012(17) 17 Tex. Tax Code§ 26.012(17) 78 Tex. Tax Code§ 26.04(c) 19 Tex. Tax Code§ 26.04(d) Printed on 07/23/2025 at 4:16 PM Job ID: 801170 Page 18 of 205 Effective Tax Rate Report Tax Year: 2025 Taxing Unit: C13- City of Port Arthur NEW EXEMPTIONS: COUNT 2024 ABSOLUTE EX VALUES 2025 PARTIAL EX VALUES NEW EXEMPT PROPERTY 0 $0 NEW HS EXEMPTIONS 0 $0 NEW PRO EXEMPTIONS 0 $0 NEW OA EXEMPTIONS 0 $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 2024 TAXABLE VALUE LOST DUE TO PROPERTY BECOMING EXEMPT IN 2025 (=) $0 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 2024 MARKET $0 2025 USE (_) $0 VALUE LOST DUE TO AG APPLICATIONS: (=) $0 ($0 Taxable) NEW IMPROVEMENTS: COUNT TOTAL APPRAISED VALUE 1 NEW CURRENT TAXABLE 2 NEW IMPROVEMENTS 0 $0 $0 RESIDENTIAL 0 $0 $0 COMMERCIAL 0 $0 $0 OTHER 0 $0 $0 Printed on 07/23/2025 at 4:16 PM Job ID: 801170 Page 19 of 205 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 2024 TOTAL TAXABLE (EXCLUDES UNDER PROTEST) $260,250,541 2024 OA DP FROZEN TAXABLE $0 2024 TAX RATE 0.6263 2024 OA DP TAX CEILING $0 2025 CERTIFIED TAXABLE $557,833,253 2025 TAXABLE UNDER PROTEST $0 2025 OA FROZEN TAXABLE $0 2025 DP FROZEN TAXABLE $0 2025 TRANSFERRED OA FROZEN TAXABLE $0 2025 TRANSFERRED DP FROZEN TAXABLE $0 2025 OA FROZEN TAXABLE UNDER PROTEST $0 2025 DP FROZEN TAXABLE UNDER PROTEST $0 2025 TRANSFER OA WITH FROZEN TAXABLE UNDER PROTEST $0 2025 TRANSFER DP WITH FROZEN TAXABLE UNDER PROTEST $0 2025 APPRAISED VALUE $562,253,774 2025 OA DP TAX CEILING $0 1.Includes all land and other improvements of properties with new improvement values. 2. Includes only new improvement value. Printed on 07/23/2025 at 4:16 PM Job ID: 801170 Page 20 of 205 2024 total taxable value. 1.$260,250,541 2024 tax ceilings. 2.$0 2024 total adopted tax rate. 4.0.626272 a. 2024 M&O tax rate. a. 0.376099 b. 2024 l&S tax rate. +b. 0.250173 2024 taxable value of property in territory deannexed after Jan. 1, 7.$0 2024. 2024 taxable value lost because property first qualified for an 8.$0 exemption in 2025. a. Absolute exemptions. a. $0 b. Partial exemptions. +b. $0 2024 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 2025. a. 2024 market value. a. $0 b. 2025 productivity or special appraisal value. -b. $0 2025 certified taxable. $557,833,253 2025 tax ceilings. 18.$0 Total 2025 taxable value of properties in territory annexed after Jan.1, 20.$0 2024. Total 2025 taxable value of new improvements and new personal 21.$0 property *2024 Values as of Supplement 25. Printed on 07/23/2025 at 4:16 PM Job ID: 801170 Page 21 of 205 M ❑ M Q U 0 6 c) d W 0 O O O O o O O O C) 0 O O O V O O V 0 O O -IEfl to Eft Eft CD Eft Eft Eft Eft in (J EA EA fA U) V Eft 69 I,- N ,- N I,- CO 0 V > V N CO 0 O 0 (00 ❑ Eft M CO N Eft N w [Y N N N (- U) co Q Eft co fA 0 CV Eft 69 Q' a ir) a N Q 0 N (') N W O O 0 O 0 0 O O CO N 0 0 O N 0 0 V 0 J Eft Eft M Eft 0) Eft Eft Eft Eft CO Eft Eft Eft N Eft Eft 0 W > O •V O Efl n O ❑ Eftte ' (0 0 Eft W LU 0) (() <7 VI N CD N 69 N Q Eft Eft IY a a Q m 0 E a O O O ce O W N O CD O N No O O ,- O O Z w ~O 0 Q w Q 0 > O O 0 W O U) Z Q ix a a a L.L. Z O O 0 N W N 0 O O O CO CO O 0 0 ,- O O ,- _ Z O0 Z o Q Q a w Q O Q ce W O 0 a CO O Z z Q CC co 0 z E 0 a H U 0 up E a U) -) W I- > J C d LLI W �..1 N L U) cn O N > ZUJ W IL z 0cC H w J J Y H co ❑ra w m H ) I- 0 V < Q U) } D J J Q W Q. Z Q U) '0 > (Wi) -I - O Z 13-2 0 w = z O N 2 O O CD _1J O 0- = Z 0 ❑ ❑ U Z ~ > co CL m O J w z t CC a Q a U) 2 1_ z z Q O _ W w � Z m m O w °° w J J ~ a Q ❑ a a11.I w Z z 0 >- a a X C� H M O H H a w Z o cn O m m 0 O w O Z ❑ ° a ix •. a w w C7 Q w Q C� a w a > 0 Q O. U ❑ a Q w g 0 d z Q d LU 0 W Z > an d w w a r <5 () U c 2 W H W J W z Q H a w w Q 0 Q O J z z w J m > J a w m z Q c j > Q w O O m oa m m (� Z a Q a X a m Lu c Q Q J Q Q Q Q Z Q Z z H < W w J -J W -I (~i) V -I I- m H W rX H H Z w v) w 0 0 O ❑ Q 06 O ❑ W ii: d I _ - J 2 O X U) W H H - Q Forrn Texas Comptroller of Public Accounts 50-253 Report on Value Lost Because of the School Tax Limitation or Homesteads of the Elderly/Disabled C13-City of Port Arthur 10703 School District Name School 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: 2025 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 1. Total number of homesteads in the school district on which a tax ceiling exists. 0 0 SR0701 SR0715 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 $0 SR0702 SR0719 3. Total appraised value lost to allowable exemptions granted on homesteads reported in item 1. (Inlucde losses due to state-mandated$100,000 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 $0 SR0703 SR0720 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 $0 SR0704 SR0721 5. Total school district tax rate. 0.626272 0.626272 SR0654 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.) $0.00 $0.00 SR0705 SR0722 7. Actual total levy on homesteads reported in item 1. (will be paid) $0.00 $0.00, SR0706 SR0716 8. Total levy lost on homesteads reported in item 1. (Must equal the remainder of item 6 minus item 7.) (will not be paid) $0.00 $0.00, SR0707 SR0717 9. Total value lost on homesteads reported in item 1.(Must equal item 8 divided by item 5 times 100.) $0 $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 $0 $0 in item 1. SR0709 SR0723 11. Total value lost on homesteads reported in item 1.(item 9 minus item 10) $0 $0 SR0710 SR0724 SECTION 3: Certification As the chief appraiser or designated agent responsible for this report on behalf 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 07/25/2025 Signature Date OCTAVIA GUZMAN OGUZMAN@CO.ORANGE.TX.US 409-882-7989 Print Name Email Address Phone(area code and number) The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax comp[roller.texas.govttaxes/property-tax information and resources for taxpayers,local taxing entities,appraisal districts and appraisal review boards For more information.visit our website• 50-253•02-23/34 Top Taxpayers Report OCAD TaxYear: 2025 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 07/23/2025 City of Port Arthur: Total Taxable Value Taxpayer Name Total Market Total Assessed 1 ENTERGY TEXAS INC(GEN) $518,547,800 $514,127,493 2 TIC-THE INDUSTRIAL COMPANY $25,092,541 $25,092,541 3 ENTERGY TEXAS INC $15,137,600 $15,137,600 4 ENTERGY TEXAS INC $1,980,805 $1,980,805 5 AMERICAN EQUIPMENT CO INC $1,384,037 $1,384,037 6 RICOH USA,INC. $53,453 $53,453 7 RED BALL OXYGEN CO INC $24,581 $24,581 8 SABINE PIPE LINE LLC $18,261 $18,261 9 WILLIAMS SCOTSMAN, INC. $8,225 $8,225 10 GREATAMERICA FINANCIAL SERVICES CORP $3,159 $3,159 Printed on 07/23/2025 at 5:02 PM Page 7 of 22 7/18/2025 9:55:36 MINERAL VALUE RECAP MNLT10 Certified PAGE 14 JOB - 418120 20 CITY OF PORT ARTHUR VALUE ITEMS NEW VALUE (MIN) REAL VALUE 0 0 0 LESS EXEMPT VALUE 0- 0- 0- LESS PROTESTED VALUE 0- 0- 0- LESS TRANSFER VALUE 0- 0- 0- LESS UNKNOWN VALUE 0- 0- 0- LESS CIRCUIT VALUE 0- 0 LESS $500 MIN INT 0- 0* 0- TOTAL VALUE 0 0 (INV) REAL VALUE 0 0 0 PERS VALUE 533,685,400 4 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 4,420,310- 1* 0- LESS CIRCUIT VALUE 0- 0 LESS UNKNOWN VALUE 0- 0- 0- LESS $2500 INC PPP 0- 0* 0_ TOTAL VALUE 529,265,090 0 TOTAL VALUE ALL PROPERTY 529,265,090 4 0 LESS MINIMUM OWNER LOSS (0000) 0- 0- TOTAL OWNERS LESS $500/$2500 0 TOTAL OWNERS 2 PROPERTY CODE SUMMARY (CURRENT) PREVIOUS YEAR (CERTIFIED) 2024 CODE ITEMS TOTAL VALUE NEW VALUE ITEMS TOTAL VALUE PERCENT DIFF J3 3 507,944,950 2 228,626,280 122.1 % *J* 3 507,944,950 2 228,626,280 122.1 % L2C 1 21,320,140 1 21,277,880 .1 % *L* 1 21,320,140 1 21,277,880 .1 % ** FINAL TOTAL ** 4 529,265,090 I