HomeMy WebLinkAboutP.R. NO. 25185 APPROVAL OF JEFFERSON CENTRAL APPRAISAL DISTRICT. 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. 25185 - Approval of Jefferson Central Appraisal District Funding
Allocation
Introduction:
Consider a resolution authorizing payment of the City of Port Arthur's 2026-2027 funding
allocation to the Jefferson Central Appraisal District (JCAD) in the amount of $269,144.38,
payable in quarterly installments beginning in October 2026.
Background: The Jefferson Central Appraisal District is responsible for appraising property
located within its jurisdiction for ad valorem tax purposes for the taxing units served by the
District.
Pursuant to Section 6.06 of the Texas Tax Code, each taxing unit participating in an appraisal
district is responsible for paying its allocated portion of the appraisal district's adopted budget.
The allocation is determined based upon the taxing unit's proportionate share as provided by
applicable law.
The Jefferson Central Appraisal District has adopted a 2026-2027 budget totaling
$7,307,041.00. Based upon the allocation provided by JCAD, the City of Port Arthur's share is
$269,144.38.
The City's 2026-2027 allocation is calculated based upon the City's share of the 2026 entity
allocations of $287,574.58, less the City's share of the Appraisal District's beginning fund
balance of$18,430.20, resulting in a net allocation of$269,144.38.
The entity allocations were calculated using the 2025 tax levy,while the beginning fund balance
allocations were calculated using the 2026 tax levy. The calculation and supporting information
are included in Exhibit "A" attached to the proposed resolution.
The proposed resolution authorizes payment of the City's allocation in four quarterly
installments of approximately $67,286.09, beginning in October 2026, consistent with the
payment schedule provided by the Appraisal District.
Budget Impact: Funds in the amount of$269,144.38 are available in the General Fund,Finance
Department, Account No. 001-07-015-5420-00-10-000 — Professional Services, for the City's
2026-2027 allocation to the Jefferson Central Appraisal District.
Recommendation:
It is recommended that the City Council approve the funding allocation for the Jefferson Central
Appraisal District, as discussed and/or outlined above.
P.R. NO 25185
9/21/2026 tnr-LYN
RESOLUTION NO.
A RESOLUTION AUTHORIZING THE CITY OF PORT
ARTHUR, TEXAS, TO PAY ITS 2026-2027 ALLOCATION
TO THE JEFFERSON CENTRAL APPRAISAL DISTRICT
IN THE AMOUNT OF $269,144.38; PROVIDING FOR
PAYMENT IN QUARTERLY INSTALLMENTS; AND
PROVIDING FUNDING FROM THE GENERAL FUND,
FINANCE DEPARTMENT,ACCOUNT NO. 001-07-015-5420-
00-10-000.
WHEREAS, the Jefferson Central Appraisal District (the "Appraisal District") is
supported by payments from the taxing units served by the Appraisal District; and
WHEREAS, Section 6.06 of the Texas Tax Code provides that each taxing unit
participating in an appraisal district shall pay its allocated portion of the appraisal district's budget,
with each taxing unit's allocation determined in accordance with the statutory requirements; and
WHEREAS, the Jefferson Central Appraisal District has adopted a 2026-2027 budget in
the amount of$7,307,041.00; and
WHEREAS,the City of Port Arthur,Texas(the"City"),is responsible for a pro-rata share
of the Appraisal District's budget in the amount of$269,144.38, representing 3.6860% of the
Appraisal District's total budget; and
WHEREAS, the City's allocation is calculated based upon the City's share of the 2026
entity allocations in the amount of$287,574.58, less the City's share of the Appraisal District's
beginning fund balance in the amount of$18,430.20,resulting in a net allocation of$269,144.38,
as more particularly reflected in Exhibit "A" attached hereto and incorporated herein for all
purposes; and
WHEREAS, the entity allocations were calculated based upon the 2025 tax levy, and the
beginning fund balance allocations were calculated based upon the 2026 tax levy; and
WHEREAS,sufficient funds are available in the City's General Fund,Finance Department
account designated for professional services, to satisfy the City's 2026-2027 allocation to the
Jefferson Central Appraisal District.
P.R.NO 25185
9/21/2026 tnr-LYN
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. The City Council hereby authorizes payment of the City's 2026-2027
allocation to the Jefferson Central Appraisal District in the amount of$269,144.38,payable in four
(4) quarterly installments of $67,286.09, beginning in October 2026, in accordance with the
requirements of the Appraisal District.
Section 3. Funds in the amount of $269,144.38 are available in the General Fund,
Finance Department, Account No. 001-07-015-5420-00-10-000 — Professional Services, for the
payment authorized herein.
Section 4. 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
PP
APPROVED AS TO FORM:
Roxann Pais Cotroneo, Esq.
City Attorney
APPROVE I OR ADMINISTRATION:
qv%
AAt-
Ron B
City Man.,/
APPROVE R AVAILABILITY OF FUNDS:
Lynda Boswell,
Director of Finance
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