HomeMy WebLinkAboutP.R. NO. 25184 AUTHORIZING THE 2026-2027 ORANGE COUNTY APPRAISAL DISTRICT FUNDING. City of
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www.PortArthurTx.gov
INTEROFFICE MEMORANDUM
Date: 9/21/2026
To: The Honorable Mayor and City Council
Through: Ron Burton, City Manager
From: Lynda Boswell, Director of Finance
RE: PR No. 25184- Approval of Orange County Appraisal District Funding
Allocation
Introduction:
The intent of this Agenda Item is to seek the City Council's approval for the funding allocation
for Orange County Appraisal District in the amount of$70,359.
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 2027 proposed
entity allocations ($70,359). The proposed entity allocations were allocated based on the 2025
tax levy. The Orange County Appraisal District net budget for fiscal year 2027 is $2,949,516
and the City's pro-rata share is estimated to be $70,359 which is 2.40% 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 of$17,589.61.
Recommendation:
It is recommended that City Council approve the funding allocation for Orange County
Appraisal District, as discussed and/or outline above.
"Remember,we are here to serve the Citizens of Port Arthur"
P.O.Box 1089 )K Port Arthur,Texas 77641-1089 X 409.983.8101 X FAX 409.982.6743
P.R.NO 25184
9/21/2026 LYN
RESOLUTION NO.
A RESOLUTION AUTHORIZING THE 2026-2027 ORANGE
COUNTY APPRAISAL DISTRICT FUNDING
ALLOCATION IN THE TOTAL AMOUNT OF $70,359
PAYABLE IN QUARTERLY INSTALLMENTS OF
$17,589.61, FROM THE GENERAL FUND FINANCE
DEPARTMENT'S ACCOUNT NO. 001-07-015-5420-00-10-000
WHEREAS, the Appraisal District is supported solely by payments from the local taxing
units served by the district.
WHEREAS, Section 6.06 of The Texas Property Tax Code requires each taxing unit
participating in the Appraisal District to share in the budget in an amount equal to its proportion
of the total dollar amount of property taxes imposed in the district by unit; and
WHEREAS, the Orange County Appraisal District 2027 budget is $2,949,516, and the
City of Port Arthur, Texas' ("City")pro-rata share is $70,359 or 2.40%; and
WHEREAS,the City's pro-rata share of the budget is calculated based on the City's share
of the 2026 entity allocations ($26,946). The entity allocations were based on the 2025 tax levy.
(See Exhibit"A"); and
WHEREAS, the City Council authorizes the payment of the City's share of the Orange
County Appraisal District 2026-2027 funding allocation in the amount of $70,359, payable in
quarterly installments of$17,589.61 beginning October 1, 2026.
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
Orange County Appraisal District 2025-2026 funding allocation in the amount of$70,359,payable
P.R.NO 25184
9/21/2026 LYN
in quarterly installments of$17,589.61 beginning October 1, 2026, funding 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, 2026 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:
Christe Whitley Ned, City Secretary
APPROVED AS TO FORM:
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Roxann Pais Cotroneo, Esq.
City Attorney
APPROVE 1 : R ADMINIST ' A ION:
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Ron Burton,
City M. a:-7
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Alor ivy _-
y a Boswell, PhD
Director of Finance
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