HomeMy WebLinkAboutPR 24392: APPROVAL OF JEFFERSON CENTRAL APPRAISAL DISTRICT FUNDING ALLOCATION INTEROFFICE MEMORANDUM
Date: 8/11/2025
To: The Honorable Mayor and City Council
Through: Ron Burton, City Manager
From: Lynda Boswell, Director of Finance
RE: PR No. 24392 - 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$278,335.
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 2026 proposed
entity allocations ($278,335) less the City's share of the Appraisal District's beginning fund
balance ($19,357) The proposed entity allocations were allocated based on the 2024 tax levy
and the beginning fund balance allocations were based on the 2025 estimated fund balance.
The Jefferson Central Appraisal District net budget for fiscal year 2026 is $7,699,540 and the
City's pro-rata share is estimated to be $278,335 which is 3.8714%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 outlined above.
P.R. NO 24392
8/11/2025 LYN
RESOLUTION NO.
A RESOLUTION AUTHORIZING THE 2025-2026
JEFFERSON CENTRAL APPRAISAL DISTRICT FUNDING
ALLOCATION IN AN AMOUNT OF 8278,335 FROM
GENERAL FUND FINANCE DEPARTMENT'S ACCOUNT
NO. 001-07-015-5420-00-10-000
WHEREAS, Section 6.06 of the Texas 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 2026 budget is $7,699,540, and the
City of Port Arthur, Texas' ("City") pro-rata share is $278,335 or 3.8714%; and
WHEREAS,the City's pro-rata share of the budget is calculated based on the City's share
of the 2025 entity allocations($278,335) less the City's share of the Appraisal District's beginning
fund balance ($19,357). The entity allocations were allocated based on the 2024 tax levy and the
beginning fund balance allocations were based on the 2025 levy. (See Exhibit"A").
NOW THEREFORE,BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF PORT ARTHUR, TEXAS:
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 2025-2026 funding allocation in the amount of $278,335,
payable in quarterly installments of$69,583.75 beginning in October 2025. Funds available in
001-07-015-5420-00-10-000 Finance—Professional Services.
Section 3. That a copy of the caption of this Resolution shall be spread upon the
Minutes of the City Council.
READ,ADOPTED,AND APPROVED, this _day of October, 2025 AD, at a Regular
Meeting of the City Council of the City of Port Arthur, Texas by the following vote: AYES:
Mayor:
Councilmembers:
NOES:
Charlotte M. Moses, Mayor
ATTEST:
Sherri Bellard, City Secretary
APPROVED AS TO FORM:
r
Roxann Pais Cotroneo, Esq.
City Attorney
APPROVED FOR ADMINISTRATION:
,apr
Ron Burton, 'M
City Manager
APPROVED FOR AVAILABILITY OF FUNDS:
Lyn a Boswell,
Director of Finance
EXHIBIT "A"
4. ,F-10.-..
..,,,‘0 , Jefferson Central Appraisal District
� �� Phone t409)840-9944
I,9ALO P.O.Box 21337 4610 S. Fourth St. t409)727.4611
www.jcad.org Beaumcnt, Texas 77720-1337 Beaumont,TX 77705 Fax (409)727-5621
Chief Appraiser
Angela Bellard. RPA, RES. .AAS
September 9, 2025
Mrs. Lynda Boswel:
Finance Director
City of Port Arthur
P. O. Box 1089
Port Arthur, Texas 77641
Dear Mrs. Boswell:
Enclosed is a copy of the Jefferson Central Appraisal District 2026 budget which was adopted by
the Board of Directors at their September 8. 2025 meeting in the amount of$7.699,540.
Please keep this copy of the District's 2026 budget in your files for future reference. Section 6.062
(c) of the Property Tax Code requires that the budget be made available for public inspection in the
office of each of the taxing entities that we serve. If you have any questions concerning the budget.
please do not hesitate to contact my office.
Sincerely.
1/ 2)
An ela Bellard, RPA. RES. AAS
Chief Appraiser
Enclosure
dm
JEFFERSON CENTRAL
APPRAISAL DISTRICT
2026
ADOPTED BUDGET
JEFFERSON CENTRAL APPRAISAL DISTRICT
2026 ADOPTED BUDGET SUMMARY
REVENUES
2025 Estimated Fund Balance $ 500,000
Entity Allocations 7,189,540
Estimated Miscellaneous Income 10,000
Total Revenues $ 7,699,540
EXPENDITURES
Salaries/Benefits $ 4,153,942
Capital Outlay 210,000
General Operating 3,335,598
Total Expenditures $ 7 6991540
9/8/2025
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ADMINISTRATION
ACCT DESCRIPTION AMOUNT
6110 Regular Salaries 8 437,265
6120 Stipends 4,500
6150 Employer Taxes 8,590
6160 Retirement 95.885
6170 Group Insurance 94,602
6210 Contracted Services 10,600
6221 Rent/Lease - Equipment 7,000
6250 Maintenance & Repair 1,000
6255 Software Maintenance 9,000
6310 Office Supplies 1.650
6320 Computer Supplies 5,300
6330 Books & Publications 1,200
6350 Minor Equipment & Software 1,000
6410 Travel & Subsistence 19,560
6415 Auto Allowance 8,400
6430 Dues 6,400
6435 Education 5,500
SUBTOTAL $ 717,452
3
APPRAISAL
ACCT DESCRIPTION AMOUNT
6110 Regular Salaries $ 1,353,763
6120 Stipends 18,000
6150 Employer Taxes 26.273
6160 Retirement 325,520
6170 Group insurance 305,809
6213 Consulting 512,828
6250 Maintenance & Repair 100
6310 Office Supplies 4.800
6330 Books & Publications 21,700
6410 Travel & Subsistence 31,500
6415 Auto Allowance 156,480
6430 Dues 6,300
6435 Education 14,000
SUBTOTAL $ 2,777,073
4
INFORMATION AND EXEMPTION
ACCT DESCRIPTION AMOUNT
6110 Regular Salaries $ 292,642
6150 Employer Taxes 6,595
6160 Retirement 62,460
6170 Group Insurance 109,615
6250 Maintenance & Repair 1,000
6310 Office Supplies 1,500
6330 Books & Publications 120
6410 Travel & Subsistence 2,000
6415 Auto Allowance / Cell Phone Stipend 600
6430 Dues 300
6435 Education 1,250
SUBTOTAL $ 478,082
5
MAPPING / G.I.S.
ACCT DESCRIPTION AMOUNT
6110 Regular Salaries $ 329,364
6120 Stipends 9,000
6150 Employer Taxes 7,102
6160 Retirement 72,200
6170 Group Insurance 110,124
6210 Contracted Services 37,500
6240 Mapping Information 1,400
6250 Maintenance & Repair 8,600
6255 Software Maintenance 57,600
6310 Office Supplies 600
6320 Computer Supplies 7,000
6330 Books & Publications 200
6350 Minor Equipment & Software 12,000
6370 Mapping Supplies 500
6410 Travel & Subsistence 12,500
6415 Auto Allowance / Cell Phone Stipend 600
6430 Dues 1,500
6435 Education 11,000
6530 Capital 105,000
SUBTOTAL $ 783,790
6
INFORMATION TECHNOLOGY
ACCT DESCRIPTION AMOUNT
6110 Regular Salaries $ 324,152
6150 Employer Taxes 6,591
6160 Retirement 69,170
6170 Group Insurance 84,720
6221 Rent/Lease - Equipment 6,000
6250 Maintenance & Repair 330,500
6310 Office Supplies 3,000
6320 Computer Supplies 48,500
6330 Books & Publications 850
6350 Minor Equipment & Software 6,850
6410 Travel & Subsistence 5,000
6415 Auto Allowance / Cell Phone Stipend 600
6435 Education 5,000
6530 Capital 20,000
SUBTOTAL $ 910,933
GENERAL
ACCT DESCRIPTION AMOUNT
6211 Legal $ 700,000
6212 Audit 26,000
6213 Consulting 70,000
6215 Retirement Fees 3,000
6230 Utilities 49,000
6231 Telephone 60,000
6232 Security System 2,700
6233 Janitorial 34,000
6254 Telephone Maintenance 1,000
6256 Building & Grounds R & M 32,000
6350 Minor Equipment & Software 2,000
6360 Printing Expense 60,000
6380 Copier Supplies 6,000
6405 In-County Mileage 500
6420 Bonds 5,500
6421 Worker's Compensation 6,500
6422 General Insurance 45,000
6423 Public Official & Liability 3,500
6424 Retiree Insurance 105,000
6440 Legal Notices and Ads 6,000
6450 Postage & Freight 160,000
6460 Other Operating 15,000
6470 Contingency 100,000
6485 Salary Contingency 250,000
6530 Capital 10,000
7400 Equipment Replacement Fund 75,000
SUBTOTAL $ 1,827,700
8
BOARD OF DIRECTORS
ACCT DESCRIPTION AMOUNT
6220 Election Fees $ 127,000
6310 Office Supplies 600
6410 Travel & Subsistence 4,500
6435 Education 1,500
6460 Other Operating 1,000
6461 Employee Recognition 1,600
SUBTOTAL $ 136,200
9
APPRAISAL REVIEW BOARD
ACCT DESCRIPTION AMOUNT
6210 Contracted Services S 57,000
6211 Legal 10,000
6310 Office Supplies 500
6320 Computer Supplies 250
6330 Books & Publications 10
6460 Other Operating 550
SUBTOTAL $ 68,310
TOTAL BUDGET $ 7,699,540
10
CAPITAL & OTHER FINANCIAL USES
6530 Capital Equipment
Mapping/GIS
Aerial Photography $ 105,000
Information Technology
Misc. Hardware & Software $ 20,000
General
Miscellaneous Hardware & Software 10,000
SUBTOTAL - CAPITAL $ 135,000
OTHER FINANCIAL USES
7400-80 Replacement Fund $ 75,000
SUBTOTAL - OTHER FINANCIAL USES $ 75,000
TOTAL CAPITAL & OTHER FINANCIAL USES $ 210,000
PERSONNEL
STIPENDS HEALTH DISABILITY
POSITION SALARY CERT AUTO/PHONE TOTAL RETIREMT INSURANCE INSURANCE TOTAL
Administrative Assistant 74,657 74,657 15,902 26,171 1,287 118,017
Appraisal Analyst 74,657 9,000 83,657 17,819 20.509 1,287 123,272
Appraiser Level I 57,037 9,000 66,037 14,066 0 995 81,098
Appraiser Level I 57,037 9,000 66,037 14,066 12,975 995 94.073
Appraiser Level I 59,891 9,000 68,891 14,674 12,500 1,029 97,094
Appraiser Level I 59,891 9,000 68,891 14,674 14,886 1,029 99,480
Appraiser Level I 62,883 9,000 71,883 15,311 14,111 1,081 102,386
Appraiser Level I 69.327 9,000 78,327 16,684 13,095 1,201 109,307
Appraiser Level I 69,327 9,000 78,327 16,684 25,216 1,201 121.428
Appraiser Level II 61,384 4.500 9,000 74,884 15,950 12,320 1,064 104,218
Appraiser Level II 61,384 4.500 9.000 74,884 15,950 12,320 1,064 104,218
Appraiser Level II 71,063 9,000 80.063 17,053 5,055 1,235 103,406
Assistant Appraiser 47,984 9,000 56,984 12,138 12.613 823 82,558
Assistant Appraiser 47,984 9,000 56,984 12,138 13,396 823 83,341
Assistant Appraiser 47,984 9.000 56,984 12,138 18,286 823 88,231
Assistant Chief Appraiser 131,977 4,500 7,620 144,097 30,693 15,901 2,264 192,955
Business Assistant/TLO 51,642 51,642 11,000 12.914 892 76,448
Business Manager 105.491 600 106,091 22,597 25,216 1,820 155,724
Chief Appraiser 205.475 4,500 7,800 217,775 46,386 22.770 3,535 290,466
Director of Appraisals 95,683 4,500 7,620 107,803 22,962 9,966 1,647 142,378
Exemption Specialist 41,328 41,328 8,803 24.019 721 74,871
Exemption Specialist 39.359 39,359 8,383 14,111 686 62,539
Exemption Specialist 39.359 39,359 8,383 21.153 686 69,581
GIS/Mapping Coordinator 97,959 3,000 600 101,559 21,632 25,216 1,681 150,088
Information Technology Super 113,735 600 114,335 24,353 26.171 1,956 166,815
IT Assistant 64,380 64,380 13,713 18.286 1,115 97,494
IT/GIS Specialist 76.710 76,710 16,339 11,485 1,321 105.855
Map Technician 51.610 3,000 54,610 11,632 24.019 892 91,153
Map Technician 56,902 56,902 12,120 10,349 978 80,349
Map Technician 56,902 56.902 12,120 25.216 978 95,216
P.P. Departmental Assistant 47,984 47,984 10,221 13.569 823 72,597
Public/Customer Serv. Mgr. 76.710 600 77,310 16,467 12,734 1,321 107,832
12
PERSONNEL
STIPENDS HEALTH DISABILITY
POSITION SALARY CERT AUTO/PHONE TOTAL RETIREMT INSURANCE INSURANCE TOTAL
R.R. Management Officer 71,063 71.063 15,136 26.171 1.235 113,605
Sales Analyst 74.704 7,620 82.324 17,535 3,744 1.287 104,890
Scanning Technician 45,564 45,564 9,705 6,710 789 62,768
Senior Appraiser/Specialist 84,519 7,620 92,139 19,626 25,810 1,458 139.033
Senior Exemption Specialist 50.322 50,322 10,719 25,810 875 87,726
Senior IT Assistant 69.327 69,327 14.767 23.184 1,201 108,479
Senior Mapping/GIS Tech 65.991 3,000 68,991 14,695 19.663 1.132 104,481
TOTAL 2,737.186 31,500 166,680 2.935.366 625,234 657.640 47,230 4,265,470
13