Loading...
HomeMy WebLinkAboutPO 6403: APPRAISAL ROLLS FOR THE YEAR 2014 AND RECEIVING DETERNINATIONS FROM THE TAX ASSESSORS UNDER SECTION 26.04 OF THE TX PROPERTY TAX CODE Memorandum City of Port Arthur, Texas Finance Department To: John A. Comeaux, P.E., Interim City Manager From: Deborah Echols, Director of Finance Date: September 3, 2014 Subject: Proposed Ordinance 6403 Approval of the 2014 Appraisal Roll RECOMMENDATION Pursuant to Section 26.04 of the Texas Property Tax Code, Proposed Ordinance No. 6403 approving the 2014 Appraisal Roll for the City of Port Arthur is presented for City Council consideration and adoption. BACKGROUND Pursuant to Section 26.01 of the Texas Property Tax Code, the Chief Appraisers for the Jefferson County Appraisal District and the Orange County Appraisal District certified the 2014 appraisal roll for the City of Port Arthur on July 25, 2014. Section 26.04 of the Tax Code requires 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 2014 certified appraised market values of $3,147,592,347 increased $42,682,827 from 2013. This is an increase of 1.37% from 2013. Exemptions and deductions in the amount of $795,982,701 reduced the market values 25.28%. The 2014 taxable values of $2,351,609,646 increased $35,747,696 or 1.56% from 2013 taxable values. New value added to the 2014 tax roll is $38,879,104. Attached are the 2014 values by classification of property with comparisons to 2013. P. O. No.6403 9/3/14 dhe ORDINANCE NO. AN ORDINANCE APPROVING THE APPRAISAL ROLLS FOR THE YEAR 2014 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 County 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 total value (being an assessment of 100% of Market Value) of Three Billion, One Hundred Forty Seven Million, Five Hundred Ninety Two Thousand, Three Hundred Forty Seven Dollars ($3,147,592,347) and the taxable value being Two Billion, Three Hundred Fifty One Million, Six Hundred Nine Thousand, Six Hundred Forty Six Dollars ($2,351,609,646) as delineated in Exhibit"A"; and WHEREAS, a comparison of values, attached hereto as Exhibit "A", was prepared by the Director of Finance. NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PORT ARTHUR: Section 1. That said Appraisal Rolls, as denoted in Exhibits `B" and "C" shall become the Appraisal Rolls of the City of Port Arthur for the year 2014. 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 day of September, 2014, A.D., at a Meeting of the City Council of the City of Port Arthur, Texas by the following vote: AYES: Mayor: Councilmembers: NOES: Deloris Prince, Mayor ATTEST: Sherri Bellard, City Secretary APPROVED AS TO FORM: Agf Val Tizeno, "City--A1 ey APPROVED FOR ADMINISTRATION: John A. Comeaux, P.E., Interim City Manager alitLti,14k Deborah Echols, Director of Finance Exhibit "A" City of Port Arthur Exhibit A Comparison of Values Property Use Certified Certified Increase Category 2013 2014 (Decrease) Single family $ 970,013,003 $ 977,859,013 $ 7,846,010 0.81% Multi Family 134,449,452 137,519,800 3,070,348 2.28% Vacant Lots 51,392,941 50,656,687 (736,254) -1.43% Real Acreage 30,784,986 29,382,116 (1,402,870) -4.56% Farm/Ranch 32,676,110 34,973,395 2,297,285 7.03% Commerial/Ind. 855,791,795 859,577,840 3,786,045 0.44% Oil and Gas 17,145,497 15,992,641 (1,152,856) -6.72% Utilities 265,812,005 266,323,425 511,420 0.19% Personal 368,281,704 390,571,264 22,289,560 6.05% Inventory 20,704,450 18,876,390 (1,828,060) -8.83% Exempt Property on Roll 357,857,577 365,859,776 8,002,199 2.24% TOTAL MARKET VALUE (Net Appraised) $ 3,104,909,520 $ 3,147,592,347 $ 42,682,827 1.37% Less: Productivity Loss 30,284,366 28,442,631 $ (1,841,735) -6.08% Homestead Cap 1,235,018 1,709,746 474,728 38.44% Exemptions: Abated 123,974,940 99,539,250 $ (24,435,690) -19.71% Primarily Charitable - 69,020 69,020 Disabled Persons 29,957,096 30,854,342 897,246 3.00% Disabled Veterans 7,148,232 7,818,145 669,913 9.37% Exempt 357,850,192 365,790,756 7,940,564 2.22% Homestead 138,550,532 139,992,929 1,442,397 1.04% Over 65 86,260,327 87,213,267 952,940 1.10% Polution Control 35,619,683 34,552,615 (1,067,068) -3.00% Exemptions 779,361,002 765,830,324 (13,530,678) -1.74% TAXABLE VALUE $ 2,294,029,134 $ 2,351,609,646 $ 43,749,895 1.91% Freeze 119,169,783 127,839,030 FREEZE ADJUSTED TAXABLE VALUE $ 2,174,859,351 $ 2,223,770,616 TAX RATE PER$100 VALUATION $ 0.7920000 $ 0.7920000 TAX LEVY $ 17,224,886 $ 17,612,263 Frozen Tax 613,104 689,608 NET NEL TAX LEVY $ 17,837,990 $ 18,301,871 $ 463,881 2.60% Exhibit "B " STATE OF TEXAS COUNTY OF JEFFERSON CERTIFICATION OF 2014 APPRAISAL ROLL FOR City of Port Arthur I, Roland R. Bieber, Chief Appraiser for the Jefferson County Appraisal District, solemnly swear that the attached is that portion of the approved Appraisal Roll of the Jefferson County Appraisal District that lists property taxable by and constitutes the appraisal roll for City of Port Arthur. July 25,2014 Date Roland R. Bieber, RPA Chief Appraiser Jefferson County Appraisal District 2014 APPRAISAL ROLL INFORMATION 2014 Gross Value $2,982,574,728 2014 Taxable Value $2,190,661,737 2014 Freeze Adjusted Taxable Value $2,062,822,707 RECEIVED BY: il/tQti DATE: A Ai • • Jefferson County County 2014 CERTIFIED TOTALS As of Certification 235-CITY OF PORT ARTHUR Property Count:32,517 Grand Totals 7/25/2014 9:16:37AM I Land Value Homesite: 74,930,139 Non Homesite: 433,922,630 Ag Market: 28,587,297 Timber Market: 0 Total Land (+) 537,440,066 Improvement Value Homesite: 703,460,195 Non Homesite: 1,210,960,979 Total Improvements (+) 1,914,421,174 I Non Heal Count Value Personal Property: 2,328 509,311,600 Mineral Property: 86 21,401,888 Autos: 0 0 Total Non Real (+) 530,713,488 Market Value = 2,982,574,728 Ag Non Exempt Exempt Total Productivity Market: 28,587297 0 Ag Use: 446,581 0 Productivity Loss (-) 28,140,716 Timber Use: 0 0 Appraised Value = 2,954.434,012 Productivity Loss: 28,140,716 0 Homestead Cap (-) 1,709,746 Assessed Value = 2,952,724,266 Total Exemptions Amount (-) 762,062,529 (Breakdown on Next Page) Net Taxable = 2,190,661,737 Freeze Assessed Taxable -Actual Tax Ceiling Count DP 70,261,967 26,112,752 123,784.52 131,913.25 1,272 DPS 604,010 252,840 1,128.20 1,128.20 9 OV65 231,504,606 101,473,438 564,695.76 587,143.68 3,533 Total 302,370,583 127,839,030 689,608.48 720,185.13 4,814 Freeze Taxable (-) 127,839,030 Tax Rate 0.792000 Freeze Adjusted Taxable = 2,062,822,707 APPROXIMATE LEVY=(FREEZE ADJUSTED TAXABLE•(TAX RATE/100))+ACTUAL TAX 17,027,164.32=2,062,822,707'(0.792000/100)+689,608.48 Tit Zone Code Tax increment Loss CPARZI 480,892 Tax Increment Finance Value: 480,892 Tax Increment Finance Levy: 3,808.66 235/235 Page 45 of 112 True Automation,Inc. Jefferson County County 2014 CERTIFIED TOTALS As of Certification 235-CITY OF PORT ARTHUR Property Count:32,517 Grand Totals 7/25/2014 9:16:53AM Exemption Breakdown I Exemption Count Local State Total J AB 1 99,539,250 0 99,539,250 CH 1 69,020 0 69,020 DP 1,302 30,631,382 0 30,631,382 DPS 9 222,960 0 222,960 DV1 32 0 153,520 153,520 DV1S 3 0 10,000 10,000 DV2 22 0 154,600 154,600 DV3 20 0 182,000 182,000 DV4 129 0 1,289,124 1,289,124 DV4S 5 0 56,136 56,136 DVHS 71 0 5,858,155 5,858,155 DVHSS 1 0 114,610 114,610 EX-XA 3 0 185,030 185,030 EX-XA(Prorated) 2 0 75,144 75,144 EX-XG 11 0 692,040 692,040 EX-XI 2 0 9,070 9,070 EX-XJ 28 0 5,403,560 5,403,560 EX-XL 1 0 2,530 2.530 EX-XU 7 0 784,670 784,670 EX-XV 1,836 0 357,857,339 357,857,339 EX-XV(Prorated) 10 0 764,003 764,003 EX366 38 0 10,120 10,120 HS 10,900 139,992,929 0 139,992,929 OV65 3,646 86,517,827 0 86,517,827 OV65S 28 695,440 0 695,440 PC 16 30,792,070 0 30,792,070 Totals 388,460,878 373,601,651 762,062,529 235/235 Page 46 of 112 True Automation,Inc. • Jefferson County County 2014 CERTIFIED TOTALS As of Certification 235-CITY OF PORT ARTHUR Property Count:32,517 Grand Totals 7/25/2014 9:16:53AM State Category Breakdown State Code Description Count Acres New Value Market Market Value A SINGLE FAMILY RESIDENCE 17,940 $7,746,192 $977,859,013 B MULTIFAMILY RESIDENCE 203 $2,220 $137,519,800 C1 VACANT LOTS AND LAND TRACTS 7,668 $0 $50,649,783 D1 QUALIFIED AG LAND 258 8,889.2368 $0 $28,587,297 D2 NON-QUALIFIED LAND 8 $0 $445,380 E FARM OR RANCH IMPROVEMENT 268 6,001.7916 $2,010 $34,931,868 F1 COMMERCIAL REAL PROPERTY 1,225 $12,546,080 $511,943,152 F2 INDUSTRIAL REAL PROPERTY 110 $16,895,820 $347,634,688 G1 OIL AND GAS 83 $0 $15,992,641 J2 GAS DISTRIBUTION SYSTEM 10 $0 $6,836,840 J3 ELECTRIC COMPANY(INCLUDING CO-OP 43 $0 $41,210,510 J4 TELEPHONE COMPANY(INCLUDING CO- 14 $20,570 $5,731,000 J5 RAILROAD 22 $0 $12,589,730 J6 PIPELANDCOMPANY 188 $0 $31,390,820 J7 CABLE TELEVISION COMPANY 6 $0 $5,644,220 J8 OTHER TYPE OF UTILITY 50 $0 $5,668,790 L1 COMMERCIAL PERSONAL PROPERTY 1,693 $0 $246,753,620 L2 INDUSTRIAL PERSONAL PROPERTY 257 $0 $135,751,860 M1 TANGIBLE OTHER PERSONAL,MOBILE H 65 $21,330 $704,800 O RESIDENTIAL INVENTORY 461 $700,010 $10,082,310 S SPECIAL INVENTORY TAX 26 $0 $8,794,080 X TOTALLY EXEMPT PROPERTY 1,939 $944,872 $365,852,526 Totals 14,891.0284 $38,879,104 $2,982,574,728 235/235 Page 47 of 112 True Automation,Inc. Jefferson County County 2014 CERTIFIED TOTALS As 01 Certification 235-CITY OF PORT ARTHUR Property Count:32,517 Grand Totals 7/25/2014 9:16:53AM CAD State Category Breakdown I State Code Description Count Acres New-Value Market Market Value ' Al REAL,RESIDENTIAL,SINGLE-FAMILY 17,442 $7,659,812 $958,392,874 A2 REAL,RESIDENTIAL,MOBILE HOME 9 $0 $389,030 AS TOWNHOME/PATIOH/GARDENH/CONDOS 360 $0 $17,062,340 A7 REAL/RES/MH 5 AC/LESS-BY OWNER 128 $86,380 $2,009,220 AC REAL-RESID CITY PROPERTY 1 $0 $5,549 B1 REAL,RESIDENTIAL,APARTMENTS 45 $0 $132,286,670 B2 REAL,RESIDENTIAL,DUPLEXES 155 $2,220 $4,863,470 B4 "REAL,RESIDENTIAL(FOUR PLEXES)" 3 $0 $369,660 C1 REAL,VACANT PLATTED RESIDENTIAL L 6.853 $0 $41,466,012 C2 REAL,VACANT PLATTED COMMERCIAL L 808 $0 $9,051,271 CC VACANT CITY PROPERTY 1 $0 $10,700 CD VACANT DRAINAGE DIST PROPERTY 1 $0 $1,540 CN REAL VACANT NAVIGATION/PORT 4 $0 $44,010 CS REAL VACANT SCHOOLS/COLLEGES 1 $0 $76,250 D1 REAL,ACREAGE,RANGELAND 258 8,889.2368 $0 $28,587,297 D2 REAL,ACREAGE,TIMBERLAND 8 $0 $445,380 D3 REAL,ACREAGE,FARMLAND 8 $0 $1,850,330 D4 REAL,ACREAGE,UNDEVELOPED LAND 220 $0 $26,807,834 D8 EASEMENT 9 $0 $2,650 D9 RIP\RAP 7 $0 $3,376,700 DC ACRES CITY PROPERTY 3 $0 $148,264 El REAL,FARM/RANCH,HOUSE 15 $0 $2,308,820 E2 REAL,FARM/RANCH,MOBILE HOME 1 $0 $62,480 E7 MH ON REAL PROP(5 AC/MORE)MH 5 $2,010 $374,790 Fl REAL,Commercial 1,210 $12,546,080 $481,182,362 F2 REAL,Industrial 35 $6,530 $28,648,190 F3 REAL,Imp Only Commercial 7 $0 $2,769,490 F5 OPERATING UNITS ACREAGE 33 $0 $23,896,760 F6 RESERVOIRS 4 $0 $514,340 F9 INDUSTRIAL APPR BY CAPITOL 31 $16,889,290 $291,805,908 FB COMMERCIAL POLLUTION CONTROL 15 $0 $30,760,790 G1 OIL AND GAS 83 $0 $15,992,641 J2 REAL&TANGIBLE PERSONAL,UTILITIES, 10 $0 $6,836,840 J3 REAL&TANGIBLE PERSONAL,UTILITIES, 43 $0 $41,210,510 J4 REAL&TANGIBLE PERSONAL,UTILITIES, 14 $20,570 $5,731,000 J5 REAL&TANGIBLE PERSONAL,UTILITIES, 22 $0 $12,589,730 J6 REAL&TANGIBLE PERSONAL,UTILITIES, 188 $0 $31,390,820 J7 REAL&TANGIBLE PERSONAL,UTILITIES, 6 $0 $5,644,220 J8 REAL&TANGIBLE PERSONAL,UTILITIES, 50 $0 $5,668,790 L1 TANGIBLE,PERSONAL PROPERTY,COMI 1,693 $0 $246,753,620 L2 TANGIBLE,PERSONAL PROPERTY,INDU 257 $0 $135,751,860 M1 TANGIBLE OTHER PERSONAL,MOBILE H 65 $21,330 $704,800 01 INVENTORY,VACANT RES LAND 461 $700,010 $10,082,310 S SPECIAL INVENTORY 26 $0 $8,794,080 X 1,939 $944,872 $365,852,526 Totals 8,889.2368 $38,879,104 $2,982,574,728 235/235 Page 48 01 112 True Automation,Inc. Exhibit "C" CITY OF PORT ARTHUR CERTIFIED TOTALS FOR 2014: I, Michael C. Cedars, 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. 2013 Tax Ceilings -0- 2013 Taxable Value Lost due to Court Appeals A. Original 2013 ARB Values $ - 0 - B. 2013 Final Court Value $ - 0 C. 2013 Value Loss (A-B) -0- 2013 Taxable Value of Newly Deannexed Property -0- 2013 Taxable Value on New Exemptions for 2014 A. Absolute Exemptions $ - 0 - B. Partial Exemptions $ - 0 - C. Value Loss (A+B) -0- 2013 Taxable Value on New Ag Exemptions for 2014 A. 2013 Market Value $ -0 - B. 2014 Productivity Value $ -0 - C. Value Loss (A-B) -0- 2013 Tax Increment Financing -0- 2014 Total Market Value $165,017,619 2014 Total Taxable $160,947,909 2014 Pollution Control $3,760,545 2014 Tax Increment Financing -0- 2014 Market Value Under Protest X. 2014 Taxable Under Protest $ -0- Y. 2014 Left off Roll $ -0- A. Total Not Certified (A+B) 2014 Tax Ceilings -0- 2014 Taxable Value of Newly Annexed Property -0- 2014 Market Value of New Improvements -0- 2014 Taxable Value of New Improvements (estimate) -0- 2014 Average Market Homestead Value -0- 2014 Average Taxable Homestead Value -0- Signed: Received by: Mic ael C. Ce s, Chief Appraiser July 25, 2014 Date Received: Assessment Roll Grand Totals Report ORANGE COUNTY APPRAISAL DISTRICT Tax Year: 2014 As of: Certification C13-City of Port Arthur Number of Properties:30 Land Totals Land-Homesite (+) $0 Land-Non Homesite (+) $1,257,916 Land-Ag Market (+) $349,439 Land-Timber Market (+) $0 Land-Exempt Ag/Timber Market (+) $0 Total Land Market Value (_) $1,607,355 (+) $1,607,355 Improvement Totals Improvements-Homesite (+) $0 Improvements-Non Homesite (+) $146,324,700 Total Improvements (=) $146,324,700 (+) $146,324,700 Other Totals Personal Property(7) $17,085,564 (+) $17,085,564 Minerals(0) $0 (+) $0 Autos(0) $0 (+) $0 Total Market Value (_) $165,017,619 $165,017,619 Total Homestead Cap Adjustment(0) (-) $0 Total Exempt Property(1) (-) $7,250 Productivity Totals Total Productivity Market(Non Exempt) (+) $349,439 Ag Use(3) (-) $47,524 Timber Use(0) (-) $0 • Total Productivity Loss (_) $301,915 (-) $301,915 Total Assessed (=) $164,708,454 Exemptions (HS Assd 0 ) (PC)Pollution Control(1) (+) $3,760,545 Total Exemptions (=) $3,760,545 (-) $3,760,545 Net Taxable(Before Freeze) (_) $160,947,909 Printed on 07/25/2014 at 2:51 PM Page 5 of 41 ActiveReports Evaluation. Copyright 2002-2005(c)Data Dynamics, Ltd.All Rights Reserved.