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Home My WebLink AboutP.O. NO. 7443 APPROVAL OF 2026 APPRAIAL ROLL. LT) /- INTEROFFICE MEMORAND UM Date: 9/4/2026 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. 7443 Approval of 2026 Appraisal Roll Introduction: The intent of this Agenda Item is to seek the City Council's approval of the 2026 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 2026 appraisal roll for the City of Port Arthur on July 20, 2026 and July 2 5. 2026. 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 2026 certified appraised market values of $7,626,281,837 increased $742,269,575 from 2025. This is an increase of 10.78% from 2025. Exemptions and deductions in the amount of$2,415,027,643 reduced the market values by 31.67%. The 2026 taxable values of$4,858,074,503 increased $1,374,504 or 4.66% from 2025 taxable values. New value added to the 2026 tax roll is $308,426. Attached are the 2026 values by classification of property with comparisons to 2025. PO No. 7443 9/4/2026 EJ ORDINANCE NO. AN ORDINANCE APPROVING THE APPRAISAL ROLLS FOR THE YEAR 2026 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 a total value (being an assessment of 100% of Market Value) of Seven Billion Six Hundred -Twenty-Six Million Two Hundred Eighty-One Thousand Eight Hundred Thirty-Seven Dollars ($7,626,281,837) and the taxable value is Five Billion Twenty-Nine Million Six Hundred Eighty-Two Thousand Seven Hundred Eighty-Nine Dollars ($5,029,682,789);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 2026. 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 22nd day of September, 2026, AD. at a special meeting of the City Council of the City of Port Arthur, Texas by the following roll call vote: Pr AYES: Mayor: Council members: Charlotte M. Moses Mayor ATTEST: Christe Whitley Ned, City Secretary APPROVED AS TO FORM Roxann Pais Cotroneo City Attorney APPROV F R ADMINISTRATION Ronald Bu n, CPM City ger L oswell, PhD., ICMA-CM Director of Finance Exhibit " A" Property Use Category Certified 2025 Certified 2026 Increase (Decrease) SINGLE FAMILY RESIDENCE $2,253,738,562 $2,404,431,699 6.69% MULTIFAMILY RESIDENCE $325,704,038 $306,835,762 -5.79% VACANT LOTS AND LAND TRACTS $128,866,235 $144,702,977 12.29% QUALIFIED AG LAND $60,026,750 $58,363,144 -2.77% NON-QUALIFIED LAND $389,958 $2,384,711 511.53% FARM OR RANCH IMPROVEMENT $85,916,724 $105,148,000 22.38% COMMERCIAL REAL PROPERTY $935,355,541 $957,795,130 2.40% INDUSTRIAL REAL PROPERTY $527,851,934 $514,271,811 -2.57% OIL AND GAS $3,249,823 $4,058,752 24.89% GOODS IN TRANSIT $64,712 $0 -100.00% GAS DISTRIBUTION SYSTEM $18,590,534 $18,859,427 1.45% ELECTRIC COMPANY (INCLUDING $97,826,248 $130,618,794 33.52% TELEPHONE COMPANY (INCLUDI $2,665,452 $2,566,441 -3.71% RAILROAD $22,155,639 $23,859,665 7.69% PIPELAND COMPANY $44,198,233 $116,189,429 162.88% CABLE TELEVISION COMPANY $7,654,491 $6,079,702 -20.57% OTHER TYPE OF UTILITY $519,188,214 $4,149,981 -99.20% COMMERCIAL PERSONAL PROPE $427,840,554 $1,367,409,141 219.61% INDUSTRIAL PERSONAL PROPERT $243,393,743 $237,522,271 -2.41% TANGIBLE OTHER PERSONAL, MO $48,517,232 $608,032 -98.75% RESIDENTIAL INVENTORY $3,542,841 $2,735,236 -22.80% SPECIAL INVENTORY TAX $17,350,670 $16,267,089 -6.25% TOTALLY EXEMPT PROPERTY $1_,109,924,134 $1,201,424,643 8.24% $6,884,012,262 $7,626,281,837 10.78% Less: Productivity Loss $59,592,062 $57,929,722 -2.79% Homestead Cap $246,263,450 $244,156,659 -0.86% 23.231 Cap $189,544,991 $154,606,111 -18.43% Exemptions Abated $32,410,122 $17,812,865 -45.04% Primarily Charitable $1,433,089 $0 -100.00% Disabled Persons $13,735,493 $13,917,055 1.32% Disabled Veterans $36,694,065 $41,168,538 12.19% Exempt $1,041,805,323 $1,162,528,383 11.59% Homestead $262,921,951 $281,605,086 7.11% Low Income Housing $9,938,644 $10,257,976 3.21% Over 65 $101,666,431 $106,109,461 4.37% Pollution Control $29,834,800 $30,120,052 0.96% Exemptions $97,338 $10,875 -88.83% Other Exemptions(TNT Worksheet) $337,037,338 $476,376,265 41.34% Total Exemptions and Deductions $2,362,975,097 $2,596,599,048 9.89% TAXABLE VALUE $4,521,037,165 $5,029,682,789 11.25% Exhibit " B " Jefferson County County 2026 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,157 Grand Totals 7/20/2026 3:36:03PM Land Value Homesite: 158,337,321 Non Homesite: 752,205,463 Ag Market: 58,363,651 Timber Market: 0 Total Land (+) 968,906,435 Improvement Value Homesite: 1,536,543,388 Non Homesite: 2,910,241,582 Total Improvements (+) 4,446,784,970 Non Real Count Value Personal Property: 2,363 1,330,754,523 Mineral Property: 183 5,508,415 Autos: 0 0 Total Non Real (+) 1,336,262,938 Market Value = 6,751,954,343 AO Non Exempt Exempt Total Productivity Market: 58,363,144 507 Ag Use: 433,422 507 Productivity Loss (-) 57,929,722 Timber Use: 0 0 Appraised Value = 6,694,024,621 Productivity Loss: 57,929,722 0 Homestead Cap (-) 244,156,659 23.231 Cap (-) 154,606,111 Assessed Value = 6,295,261,851 Total Exemptions Amount (-) 1,770,384,758 (Breakdown on Next Page) Net Taxable = 4,524,877,093 Freeze Assessed Taxable Actual Tax Ceiling Count DP 60,369,466 34,566,262 107,414.95 111,334.23 528 DPS 2,640,494 1,527,393 3,592.10 3,592.10 23 OV65 525,709,916 309,748,341 1,056,241.15 1,095,597.31 3,891 Total 588,719,876 345,841,996 1,167,248.20 1,210,523.64 4,442 Freeze Taxable (-) 345,841,996 Tax Rate 0.6157240 Transfer Assessed Taxable Post%Taxable Adjustment Couni OV65 398,966 269,173 0 269,173 2 Total 398,966 269,173 0 269,173 2 Transfer Adjustment (-) 269,173 Freeze Adjusted Taxable = 4,178,765,924 APPROXIMATE LEVY=(FREEZE ADJUSTED TAXABLE*(TAX RATE/100))+ACTUAL TAX 26,896,912.90=4,178,765,924*(0.6157240/100)+1,167,248.20 Certified Estimate of Market Value: 6,751,954,343 Certified Estimate of Taxable Value: 4,524,877,093 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 235/235 Page 67 of 173 Jefferson County County 2026 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,157 Grand Totals 7/20/2026 3:36:43PM Exemption Breakdown IExemption Count Local State Total 145B 1,423 0 67,604,368 67,604,368 145D 686 0 9,242,287 9,242,287 145D1 213 0 5,133,265 5,133,265 145F 30 0 824,940 824,940 AB 1 17,812,865 0 17,812,865 CCF 3 0 0 0 DP 543 13,342,055 0 13,342,055 DPS 23 575,000 0 575,000 DV1 20 0 116,000 116,000 DV2 10 0 76,500 76,500 DV3 24 0 233,219 233,219 DV4 160 0 1,836,507 1,836,507 DV4S 9 0 108,000 108,000 DVHS 183 0 35,856,107 35,856,107 DVHSS 17 0 2,942,205 2,942,205 EX-XV 1,963 0 1,157,773,724 1,157,773,724 EX-XV(Prorated) 6 0 33,392,943 33,392,943 EX366 6 0 2,648 2,648 FDHS 1 208,310 0 208,310 FR 13 0 0 0 FRSS 1 0 178,970 178,970 HS 10,196 281,605,086 0 281,605,086 LIH 6 0 10,257,976 10,257,976 OV65 4,353 105,285,354 0 105,285,354 OV65S 34 824,107 0 824,107 PC 14 25,152,322 0 25,152,322 SO 1 0 0 0 Totals 444,805,099 1,325,579,659 1,770,384,758 235/235 Page 68 of 173 Jefferson County County 2026 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,157 Grand Totals 7/20/2026 3:36:43PM State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A SINGLE FAMILY RESIDENCE 17,184 4,795.2607 $15,115,614 $2,404,431,699 $1,708,881,945 B MULTIFAMILY RESIDENCE 225 107.7806 $6,517,194 $306,835,762 $303,543,330 C1 VACANT LOTS AND LAND TRACTS 9,153 3,687.2222 $0 $144,702,977 $72,645,284 D1 QUALIFIED AG LAND 238 7,507.6900 $0 $58,363,144 $433,422 D2 NON-QUALIFIED LAND 10 $0 $371,672 $371,672 E FARM OR RANCH IMPROVEMENT 326 5,208.4864 $16,639 $105,148,000 $65,834,039 F1 COMMERCIAL REAL PROPERTY 1,225 1,723.5416 $30,836,661 $957,795,130 $936,934,593 F2 INDUSTRIAL REAL PROPERTY 198 3,907.5567 $6,438,625 $514,271,811 $463,460,051 G1 OIL AND GAS 182 $0 $4,058,752 $3,298,788 J2 GAS DISTRIBUTION SYSTEM 10 3.5728 $0 $18,859,427 $18,735,393 J3 ELECTRIC COMPANY(INCLUDING C 40 288.5362 $0 $130,618,794 $130,028,075 J4 TELEPHONE COMPANY(INCLUDI 10 1.7333 $0 $2,566,441 $2,392,797 J5 RAILROAD 35 198.4368 $0 $23,859,665 $22,531,719 J6 PIPELAND COMPANY 187 117.6742 $0 $116,189,429 $111,665,549 J7 CABLE TELEVISION COMPANY 6 $0 $6,079,702 $5,796,693 J8 OTHER TYPE OF UTILITY 48 $0 $4,149,981 $668,302 L1 COMMERCIAL PERSONAL PROPE 2,000 $0 $495,094,686 $427,728,826 L2 INDUSTRIAL PERSONAL PROPERT 77 $0 $237,522,271 $232,226,593 M1 TANGIBLE OTHER PERSONAL, MOB 52 $17,831 $608,032 $565,842 0 RESIDENTIAL INVENTORY 100 26.8767 $0 $2,735,236 $2,154,578 S SPECIAL INVENTORY TAX 37 $0 $16,267,089 $14,979,602 X TOTALLY EXEMPT PROPERTY 1,897 20,938.6005 $86,400 $1,201,424,643 $0 Totals 48,512.9687 $59,028,964 $6,751,954,343 $4,524,877,093 235/235 Page 69 of 173 Jefferson County County 2026 CERTIFIED TOTALS As of Certification 235 -CITY OF PORT ARTHUR Property Count:32,157 Grand Totals 7/20/2026 3:36:43PM CAD State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A 13 1.7798 $295,549 $217,046 $139,054 Al REAL, RESIDENTIAL,SINGLE-FAMIL 16,821 4,751.8235 $14,736,775 $2,378,824,510 $1,686,843,533 A2 REAL, RESIDENTIAL, MOBILE HOME 26 14.8475 $15,155 $1,477,000 $895,281 A5 TOWNHOME/PATIOH/GARDENH/CON 283 14.5348 $0 $22,504,854 $20,309,556 A7 REAL/RES/MH 5 AC/LESS-BY OWNE 41 12.2751 $68,135 $1,408,289 $694,521 B 10 2.2317 $0 $20,955,695 $20,925,013 B1 REAL, RESIDENTIAL.APARTMENTS 52 80.1394 $5,092,411 $274,173,933 $271,711,333 B2 REAL, RESIDENTIAL, DUPLEXES 150 24.8872 $143,519 $9,174,895 $8,387,745 B4 REAL, RESIDENTIAL(FOUR PLEXES) 14 0.5223 $1,281,264 $2,531,239 $2,519,239 Cl REAL,VACANT PLATTED RESIDENT! 8,367 3,287.8844 $0 $120,201,432 $56,766,016 C2 REAL,VACANT PLATTED COMMERCI, 770 395.0042 $0 $24,493,860 $15,871,583 CN REAL VACANT NAVIGATION/PORT 16 4.3336 $0 $7,685 $7,685 D1 REAL,ACREAGE, RANGELAND 257 7,513.5305 $0 $58,394,943 $465,221 D2 REAL,ACREAGE,TIMBERLAND 10 $0 $371,672 $371,672 D3 REAL,ACREAGE, FARMLAND 9 57.4198 $0 $2,123,172 $1,437,432 D4 REAL,ACREAGE, UNDEVELOPED LA 154 3,112.2105 $0 $30,578,772 $19,310,759 D6 INDUSTRIAL LARGER TRACT(MARSH 1 114.4500 $0 $498,806 $52,424 D8 EASEMENT 1 5.3375 $0 $7,473 $2,678 D9 RIP\RAP 50 2.0660 $0 $40,434,721 $40,346,031 E E 71 1,752.7442 $0 $23,493,076 $0 El REAL, FARM/RANCH, HOUSE 21 145.4804 $16,639 $7,968,635 $4,641,370 E7 MH ON REAL PROP(5 AC/MORE)MH 2 12.9375 $0 $11,546 $11,546 Fl REAL,Commercial 1,225 1,723.5416 $30,836,661 $957,795,130 $936,934,593 F2 REAL,Industrial 175 3,604.7325 $6,438,625 $511,060,969 $460,383,351 F3 REAL,Imp Only Commercial 1 1.0000 $0 $187,000 $187,000 F5 OPERATING UNITS ACREAGE 23 301.8242 $0 $3,023,842 $2,889,700 G1 OIL AND GAS 182 $0 $4,058,752 $3,298,788 J2 REAL&TANGIBLE PERSONAL,UTIL 10 3.5728 $0 $18,859,427 $18,735,393 J3 REAL&TANGIBLE PERSONAL,UTIL 40 288.5362 $0 $130,618,794 $130,028,075 J4 REAL&TANGIBLE PERSONAL,UTIL 10 1.7333 $0 $2,566,441 $2,392,797 J5 REAL&TANGIBLE PERSONAL,UTIL 35 198.4368 $0 $23,859,665 $22,531,719 J6 REAL&TANGIBLE PERSONAL,UTIL 187 117.6742 $0 $116,189,429 $111,665,549 J7 REAL&TANGIBLE PERSONAL,UTIL 6 $0 $6,079,702 $5,796,693 J8 REAL&TANGIBLE PERSONAL,UTIL 48 $0 $4,149,981 $668,302 L1 TANGIBLE,PERSONAL PROPERTY,C 1,920 $0 $490,516,828 $424,332,306 L2 TANGIBLE,PERSONAL PROPERTY, I 77 $0 $237,522,271 $232,226,593 LC PP-CITY PROPERTY 3 $0 $11,000 $0 LE PP-FREEPORT 4 $0 $3,896,010 $3,396,520 LM PP-MISCELLANEOUS 1 $0 $500 $0 LN PP-NAVIGATION&PORT 1 $0 $500 $0 LO PP-ORGANIZATIONS-CHARITABLE 10 $0 $199,340 $0 LR PP-RELIGIOUS INST-CHURCHES 1 $0 $500 $0 LS PP-SCHOOLS AND COLLEGES 3 $0 $44,880 $0 LT PP-STATE OF TEXAS 1 $0 $500 $0 LX PP-CROSS REFERENCE 57 $0 $424,628 $0 M1 TANGIBLE OTHER PERSONAL,MOBI 52 $17,831 $608,032 $565,842 01 INVENTORY,VACANT RES LAND 100 26.8767 $0 $2,735,236 $2,154,578 S SPECIAL INVENTORY 37 $0 $16,267,089 $14,979,602 X 1,897 20,938.6005 $86,400 $1,201,424,643 $0 Totals 48,512.9687 $59,028,964 $6,751,954,343 $4,524,877,093 235/235 Page 70 of 173 Jefferson County County 2026 CERTIFIED TOTALS As of Certification 235-CITY OF PORT ARTHUR Property Count:32,157 Effective Rate Assumption 7/20/2026 3:36:43PM New Value TOTAL NEW VALUE MARKET: $59,028,964 TOTAL NEW VALUE TAXABLE: $50,274,516 New Exemptions Exemption Description Count EX-XV Other Exemptions(including public property.r 75 2025 Market Value $53,273,510 EX366 HB366 Exempt 6 2025 Market Value $0 ABSOLUTE EXEMPTIONS VALUE LOSS $53,273,510 Exemption Description Count Exemption Amount 145B 11.145(b)Single Situs,Single Owner 1,342 $61,952,980 145D 11.145(d)Multiple Situs, Leases 686 $9,242,287 145D1 11.145(d-1)Multiple Situs,Consignment 29 $167,151 145F 11.145(f)Single Situs, Related Business Entity 30 $824,940 DP Disability 8 $200,000 DPS DISABLED Surviving Spouse 1 $25,000 DV1 Disabled Veterans 10%-29% 3 $15,000 DV2 Disabled Veterans 30%-49% 1 $7,500 DV3 Disabled Veterans 50%-69% 1 $10,000 DV4 Disabled Veterans 70%-100% 13 $156,000 DVHS Disabled Veteran Homestead 9 $2,257,822 HS Homestead 240 $7,923,521 OV65 Over 65 350 $8,307,824 PARTIAL EXEMPTIONS VALUE LOSS 2,713 $91,090,025 NEW EXEMPTIONS VALUE LOSS $144,363,535 Increased Exemptions Exemption Description Count Increased Exemption Amount INCREASED EXEMPTIONS VALUE LOSS TOTAL EXEMPTIONS VALUE LOSS $144,363,535 New Ag/Timber Exemptions New Annexations New Deannexations Average Homestead Value Category A and E Count of HS Residences Average Market Average HS Exemption Average Taxable 10,170 $166,250 $51,655 $114,595 Category A Only Count of HS Residences Average Market Average HS Exemption Average Taxable 10,154 $165,799 $51,521 $114,278 235/235 Page 71 of 173 Jefferson County County 2026 CERTIFIED TOTALS As of Certification 235-CITY OF PORT ARTHUR Median Homestead Value Category A and E Count of HS Residences Median Market Median HS Exemption Median Taxable 10.'70 $146 706 S46.266 $100 440 Category A Only Count of HS Residences Median Market Median HS Exemption Median Taxable 10.'54 $146 574 S46.233 $100 341 Lower Value Used Count of Protested Properties Total Market Value Total Value Used Uncontested Value Count of Uncontested Properties Total Market Value Total Uncontested Value 235/235 Page 72 of 173 Exhibit " C " Pr (C13) CITY OF PORT ARTHUR CERTIFIED TOTALS FOR 2026 I, Scott W. Overton, Chief Appraiser for Orange County, solomnly 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 as required by law. 2025 Tax Ceilings $0 2025 Total Value Lost due to Court Appeals A.Original 2025 ARB Values $0 B.2025 Final Court Value $0 C.2025 Value Loss(A-B) $0 $0 2025 Taxable Value of Newly Deannexed Property $0 2025 Taxable Value of New Exemptions for 2026 A.Absolute Exemptions $0 B.Partial Exemptions $572,752 C.Value Loss(A+B) $572,752 $572,752 2025 Taxable Value of New Ag Exemptions for 2026 A.2025 Market Value $0 B.2026 Productivity Value $0 C.Value Loss(A-B) $0 $0 2025 Tax Increment Financing $0 2026 Total Market Value $874,327,494 2026 Total Taxable $868,377,101 2026 Pollution Control $4,967,730 2026 Tax Increment Financing $0 2026 Market Value Under Protest A.2026 Taxable Value Under Protest $0 B.2026 Left off Roll $0 C.Total Not Certified(A+B) $0 $0 2026 Tax Ceilings $0 2026 Taxable Value of Newly Annexed Property $0 2026 Market Value of New Improvements $0 2026 Taxable Value of New Improvements(estimate) $0 2026 Average Market Homestead Value $0 2026 Average Taxable Homestead Value $0 2026 Median Market Homestead Value $0 2026 Median Taxable Homestead Value $0 Signed: r.�v�� Received by: Scott W.Overton,Chief Appraiser Date: July 25,2026 Date Received: Assessment Roll Grand Totals Report OCAD Tax Year: 2026 As of: Certification C13-City of Port Arthur(ARB Approved Totals) Number of Properties:35 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 (+) $2,013,039 Improvement Totals Improvements-Homesite (+) $0 Improvements-Non Homesite (+) $0 Total Improvements (_) $0 (+) $0 Other Totals Personal Property(16) $872,314,455 (+) $872,314,455 Minerals(0) $0 (+) $0 Autos(0) $0 (+) $0 Total Market Value (=) $874,327,494 $874,327,494 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) (+) $0 Ag Use(0) (-) $0 Timber Use(0) (-) $0 Total Productivity Loss (_) $0 (-) $0 Total Assessed (_) $874,318,619 Exemptions (HS Assd 0 ) (PC)Pollution Control(1) (+) $4,967,730 (HB9)House Bill 9 Personal Property(15) (+) $971,788 Total Exemptions (_) $5,939,518 (-) $5,939,518 Net Taxable(Before Freeze) (_) $868,377,101 Printed on 07/24/2026 at 9:18 AM Job ID:855627 Page 6 of 56 Effective Tax Rate Report Tax Year: 2026 Taxing Unit: C13 NEW EXEMPTIONS: COUNT 2026 ABSOLUTE EX VALUES 2026 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 NEW HB9 EXEMPTIONS 15 $572,752 ABSOLUTE EX TOTAL $0 PARTIAL EX TOTAL (+) $572,752 2025 TAXABLE VALUE LOST DUE TO PROPERTY BECOMING EXEMPT IN 2026 (_) $572,752 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 2025 MARKET $0 2026 USE (-) $0 VALUE LOST DUE TO AG APPLICATIONS: (_) $0 ($0 Taxable) NEW IMPROVEMENTS: COUNT TOTAL APPRAISED VALUE1 NEW CURRENT TAXABLE2 NEW IMPROVEMENTS 0 $0 $0 RESIDENTIAL 0 $0 $0 Printed on 07/24/2026 at 9:55 AM Job ID: 855630 Page 7 of 69 COMMERCIAL 0 $0 $0 OTHER 0 $0 $0 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 2025 TOTAL TAXABLE(EXCLUDES UNDER PROTEST) $557,833,253 2025 OA DP FROZEN TAXABLE $0 2025 TAX RATE 0.6157 2025 OA DP TAX CEILING $0 2026 CERTIFIED TAXABLE $868,377,101 2026 TAXABLE UNDER PROTEST $0 2026 OA FROZEN TAXABLE $0 2026 DP FROZEN TAXABLE $0 2026 TRANSFERRED OA FROZEN TAXABLE $0 2026 TRANSFERRED DP FROZEN TAXABLE $0 2026 OA FROZEN TAXABLE UNDER PROTEST $0 2026 DP FROZEN TAXABLE UNDER PROTEST $0 2026 TRANSFER OA WITH FROZEN TAXABLE UNDER PROTEST $0 2026 TRANSFER DP WITH FROZEN TAXABLE UNDER PROTEST $0 2026 APPRAISED VALUE $874,316,619 2026 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 07/24/2026 at 9:55 AM Job ID: 855630 Page 8 of 69 2025 total taxable value. 1.$557,833,253 2025 tax ceilings. 2.$0 2025 total adopted tax rate. 4.0.615724 a. 2025 M&O tax rate. a.0.365624 b. 2025 l&S tax rate. +b.0.250100 2025 taxable value of property in territory deannexed after Jan. 1, 7.$0 2025. 2025 taxable value lost because property first qualified for an 8.$572,752 exemption in 2026. a. Absolute exemptions. a.$0 b. Partial exemptions. +b.$572,752 2025 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 2026. a. 2025 market value. a.$0 b. 2026 productivity or special appraisal value. -b.$0 2026 certified taxable. $868,377,101 2026 tax ceilings. 18.$0 Total 2026 taxable value of properties in territory annexed after Jan.1, 20.$0 2025. Total 2026 taxable value of new improvements and new personal 21.$0 property 2025 Values as of Supplement 26. Printed on 07/24/2026 at 9:55 AM Job ID: 855630 Page 9 of 69 Comptrollers Audit Report 7/24/2026 Page: 133 Location:Appraisal Tax Year:2026 OCAD Taxing Units: C13(ARB Approved) BREAKDOWN OF APPRAISED VALUE PROPERTY USE CATEGORY PRIOR NO.OF UNITS OR NO.OF UNITS OR PRIOR APPRAISED VALUE APPRAISED VALUE ACCOUNTS ACCOUNTS A:REAL,RESIDENTIAL,SINGLE-FAMILY 0 0 $0 $0 B:REAL,RESIDENTIAL,MULTI-FAMILY 0 0 $0 $0 C:REAL,VACANT PLATTED LOTS/TRACTS 0 0 $0 $0 D:REAL,ACREAGE(LAND ONLY) 0.00(ACRES) 0.00(ACRES) $0 $0 E:REAL,FARM AND RANCH IMPROVEMENT 2 4 $44,291 $44.291 F:REAL,COMMERCIAL AND INDUSTRIAL 0 0 $0 $0 G:REAL,OIL,GAS,AND OTHER MINERAL RESERVES 0 0 $0 $0 H:TANGIBLE PERSONAL,VEHICLES 0 0 $0 $0 I:REAL&INTANGIBLE PERSONAL,BANKS 0 0 $0 $0 J:REAL&INTANGIBLE PERSONAL,UTILITIES 17 18 $514,323,133 $839,731,363 L:TANGIBLE PERSONAL,BUSINESS 7 12 $47,886,136 $34,540,965 M:TANGIBLE PERSONAL,OTHER 0 0 $0 $0 N:INTANGIBLE PERSONAL 0 0 $0 $0 0:REAL,INVENTORY 0 0 $0 $0 X:EXEMPT 1 0 $214 $0 S:SPECIAL INVENTORY 0 0 $0 $0 ERROR: 0 0 $0 $0 TOTAL APPRAISED VALUE $562,253,774 $874,316,619 TOTAL EXEMPT PROPERTY 1 1 $10,875 $10,875 TOTAL MARKET VALUE ON ROLL TOTALS PAGE $874,327,494 ADJUSTMENT FOR EXCEPTIONS,INCLUDING SPLIT JURISDICTIONS AND PARTIAL HS -$312,062,845 Form 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: 2026 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 ;•tfon , Column A Column B 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. 0.615724 0.615724 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 TM 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 Signature Date Print Name Email Address Phone(area code and number) k"�``, u = t tM `^ ' The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax comptroller texas.gov/taxes/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: 2026 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 07/24/2026 City of Port Arthur: Total Taxable Value Taxpayer Name Total Market Total Assessed 1 ENTERGY TEXAS INC(GEN) $820,360,220 $815,017,490 2 ENTERGY TEXAS INC $36,391,580 $36,266,580 3 TIC-THE INDUSTRIAL COMPANY $12,618,084 $12,493,084 4 AMERICAN EQUIPMENT CO INC $2,722,783 $2,597,783 5 ENTERGY TEXAS INC $1,980,805 $1,980,805 6 SABINE PIPE LINE LLC $18,261 $18,261 7 THE APPELT FAMILY FOUNDATION $2,088 $2,088 8 BURCHETT,JOHN KIRK $505 $505 9 ROANE,G.GRANT,III $505 $505 10 WESTERN OILFIELD SUPPLY CO $39,260 $0 Printed on 07/24/2026 at 10:42 AM Page 7 of 22 7/21/2026 15:01:10 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 856,860,130 8 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 4,967,730- 1* 0- LESS CIRCUIT VALUE 0- 0 LESS UNKNOWN VALUE 0- 0- 0- LESS EXEMPT VALUE(11.145(B)) 250,000- 2- 0- LESS EXEMPT VALUE(11.145(D)) 53,210- 2- 0- LESS EXEMPT VALUE(11.145(D1)) 305,120- 3- 0- LESS EXEMPT VALUE(11.145(F)) 0- 0- 0- TOTAL VALUE 851,284,070 0 TOTAL VALUE ALL PROPERTY 851,284,070 8 0 LESS MINIMUM OWNER LOSS (0000) 0- 0- TOTAL OWNERS LESS $500 0 TOTAL OWNERS 5 PROPERTY CODE SUMMARY (CURRENT) PREVIOUS YEAR (CERTIFIED) 2025 CODE ITEMS TOTAL VALUE NEW VALUE ITEMS TOTAL VALUE PERCENT DIFF J3 3 832,500,640 3 507,944,950 63.8 % J6 1 0 0 0 .0 % *J* 4 832,500,640 3 507,944,950 63.8 % L2C 2 18,783,430 1 21,320,140 11.8-% L2H 2 0 0 0 .0 % *L* 4 18,783,430 1 21,320,140 11.8-% ** FINAL TOTAL ** 8 851,284,070