The URL can be used to link to this page

Home My WebLink About2258 08-24-2020ORDINANCE NO. 2258 AN ORDINANCE ADOPTING THE TAX ROLL FOR TAX YEAR 2020 FOR THE CITY OF EULESS, TEXAS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, Tarrant Appraisal District is responsible for the property tax appraisal and exemption administration for the City of Euless; and WHEREAS, on the 24th day of July 2020, Tarrant Appraisal District provided the City with the Certified Appraisal Roll effective for the 2020 tax year; and WHEREAS, the Certified Appraisal Roll established the net appraised value of certain tracts of property located within the corporate boundaries of the City, taking into consideration any partial exemptions allowed to property owners; and WHEREAS, the City Council has adopted and levied a tax rate applicable to property located within the corporate boundaries of the City; and WHEREAS, Tarrant County, as the tax assessor for the City, has calculated the tax roll for the City based on the adopted tax rate; and WHEREAS, the City Council finds it is in the best interests of the City and the owners of those specific tracts to accept the tax roll as presented. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, THAT: SECTION 1. The tax roll for tax year 2020 for the City of Euless, Texas is hereby approved as shown in Exhibit A. SECTION 2. SEVERABILITY CLAUSE. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs, and sections of this Ordinance are severable, and if any phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs, and sections of this Ordinance, since the same would have been enacted by the City Council without the incorporation in this Ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular .meeting of the Euless City Councif on August 2A, 2020, by a vote of 7 ayes, ,nays, and D abstentions. APPROVED: A- 054mafil I mayor Wayne K. Olson, City Attorney Proffhance No. 2258, Page 2 of 1 -1 Exhibit A ".Tfa Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of 7/21/2020 2020 Certified Property Information I, Jeff Law, Chief Appraiser for the Tarrant Appraisal District, to the best of my ability do solemnly swear that the attached is that portion of the appraisal roll for the Tarrant Appraisal District which lists property taxable by the above named entity and constitutes their Certified Appraisal Roll. APPRAISED VALUE (Considers Value Caps) - - - - - - - - - - - - - - - - - - - - - - - - -> $ 6,598,945,373 Number of Accounts: 31,910 Absolute Exemptions $ 695,791,910 Cases before ARB — Appraised Value $ 331,169,875 Incompletes $ 122,772,675 Partial Exemptions $ 566,912,428 In Process $ 0 NET TAXABLE VALUE ----------------------------------------- >$ 4,882,298,485 Appraised Value minus Absolute Exemption amount, minus Cases before ARB amount, minus Incompletes, minus Partial Exemptions, minus the In Process accounts equals the Net Taxable Value. ESTIMATED NET TAXABLE VALUE -------------------------------- >$ 5,164,250,293 Including suggested values to be used for pending ARB accounts (see page two), Incompletes (see page three) and In Process accounts (see page four). Jeff aw, ief Appraiser Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 Ordinance No. 2258, Page 3 of 11 1 R- "'TA Tarrant Appraisal district Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of 7/21/2020 2020 Appraisal Review Board Information Section 25.01 (c) of the State Property Tax code directs the Chief Appraiser to prepare a list of all properties under protest with the Appraisal Review Board and pending disposition at the time of value roll certification. The values below are from the ARB roll and are not included in the totals by the Chief Appraiser and represented on page 1 of this report. $ 331,169,875 Total appraised value of properties under protest. $ 300,666,104 Net taxable value of properties under protest. $ 210,466,273 Estimated minimum taxable value for the same properties. This value should be added to the net taxable value on page one. Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 2 Ordinance No. 2258, Page 4 of 11 R- "'TA Tarrant Appraisal district Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of 7/21/2020 2020 Incomplete Property Information Section 26.01(d) of the State Property Tax Code directs the Chief Appraiser to prepare a list of all properties that are not on the appraisal roll and not included on the ARB roll. The values below are from the incomplete property listing and are not included in the totals by the Chief Appraiser and represented on page 1 of this report. The value of incomplete properties are subject to change and are also subject to appeal before the Appraisal Review Board. $ 122,772,675 Total appraised value of incomplete properties $ 102,122,193 Net taxable value of properties under of incomplete properties. $ 71,485,535 Estimated minimum taxable value for the same properties. This value should be added to the net taxable value on page one Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 3 Ordinance No. 2258, Page 5 of 11 R- "'TA Tarrant Appraisal district Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of 7/21/2020 2020 In Process Property Information The values below are from In Process properties and are not included in the totals by the Chief Appraiser and represented on page 1 of this report. $0 Total appraised value of In Process properties $0 Estimated net taxable value of In Process properties. This value should be added to the net taxable value on page one. Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 4 Ordinance No. 2258, Page 6 of 11 Tarrant Appraisal District (lab r,� �p��p,�,n CITY OF EULESS 025 Totals for Roll Instance 000 - July Roll 2020 Value Detail Real Estate Residential Real Estate Commercial Real Estate Industrial Personal Property Commercial Personal Property Industrial Mineral Lease Properties Agricultural Properties Market Appraised 3,127,308,305 3,033,749,429 2,813,299,128 2,813,299,128 75,354,502 75,354,502 658,664,595 658,664,595 17,100, 800 17,100, 800 775,150 775,150 1,851,500 1,769 Counts Taxable 13,480 2,475,829,676 1,158 2,173,498,488 24 19,610,687 1,342 603,457,093 21 12,166,699 15,881 522,370 4 1,769 Total Value 6,694,353,980 6,598,945,373 31,910 5,285,086,782 Pending Detail Market Appraised Counts Taxable Cases Before ARB 334,048,454 331,169,875 929 300,666,104 Incomplete Accounts 122,772,675 122,772,675 397 102,122,193 In Process Accounts 0 0 0 0 Certified Value Ordinance No. 2258, Page 7 of 11 6,237,532,851 6,145,002,823 30,584 4,882,298,485 7/19/2020 1:39:58 PM Page 117 of 511 Exemption Detail Market Exempt Counts Appraised Absolute Public 591,088,083 591,088,083 430 591,088,083 Absolute Charitable 10,462,450 10,462,450 17 10,462,450 Absolute Miscellaneous 3 3 3 3 Absolute Religious & Private Schools 94,660,701 94,241,374 63 94,660,701 Indigent Housing 0 0 0 0 Nominal Value 108,047 108,047 6,004 108,047 Disabled Vet 10-29% 6,523,049 135,000 27 6,326,228 Disabled Vet 30-49% 5,179,410 150,000 20 5,113,558 Disabled Vet 50-69% 7,098,740 290,000 29 6,952,777 Disabled Vet 70-99% 38,198,063 1,812,000 151 36,184,044 Disabled Vet 100% 12,578,382 8,472,296 47 12,158,345 Surviving Spouse Disabled Vet 100% 2,507,965 1,288,172 11 2,267,954 Donated Disabled Vet 0 0 0 0 Surviving Spouse Donated Disabled Vet 0 0 0 0 Surviving Spouse KIA Armed Service Member 0 0 0 0 Transfer Base Value for SS Disable Vet 140,000 58,190 1 140,000 Inventory 47,375,872 17,200,964 7 47,375,872 Homestead State Mandated -General 0 0 0 0 Homestead State Mandated -Over 65 0 0 0 0 Homestead State Mandated -Disabled Person 0 0 0 0 Homestead State Mandated -Disabled Person 0 0 0 0 Over 65 Homestead Local Option -General 2,169,719,873 414,502,148 8,689 2,079,039,576 Homestead Local Option-Over65 639,329,206 95,953,250 2,789 598,251,204 Homestead Local Option -Disabled Person 0 0 0 0 Homestead Local Option -Disabled Person 9,148,925 1,535,219 44 8,591,488 Over 65 Solar & Wind Powered Devices 283,000 1,728 1 280,273 Pollution control 1,649,095 28,876 2 1,649,095 Community Housing Development 4,510,260 4,510,260 2 4,510,260 Abatements 1,351,556 319,934 2 1,351,556 Historic Sites 0 0 0 0 Foreign Trade Zone 0 0 0 0 Misc Personal Property (Vehicles, etc.) 21,639,361 20,546,344 24 21,639,361 Surviving Spouse of First Responder KLD 0 0 0 0 Transfer Base Value SS KIA Armed Service 0 0 0 0 Member Transfer Base Value SS of First Responder 0 0 0 0 KLD Property Damaged by Disaster 0 0 0 0 Total Exemptions 1,262,704,338 18,363 Ordinance No. 2258, Page 8 of 11 7/19/2020 1:39:58 PM Page 118 of 511 Deferrals Market Deferred Counts Appraised Ag Deferrals 1,851,500 1,849,731 4 1,769 Scenic Deferrals 0 0 0 0 Public Access Airports 0 0 0 0 Other Deferrals 0 0 0 0 Total Deferrals 1,851,500 1,849,731 4 1,769 Ordinance No. 2258, Page 9 of 11 7/19/2020 1:39:58 PM Page 119 of 511 New Exemptions Market Exempt Counts Appraised Absolute Public 27,550,626 27,550,626 2 27,550,626 Absolute Charitable 503,552 503,552 1 503,552 Absolute Miscellaneous 0 0 0 0 Absolute Religious & Private Schools 841,046 841,046 1 841,046 Indigent Housing 0 0 0 0 Nominal Value 0 0 0 0 Disabled Vet 10-29% 732,916 15,000 3 732,916 Disabled Vet 30-49% 660,409 22,500 3 643,781 Disabled Vet 50-69% 1,655,609 60,000 6 1,655,609 Disabled Vet 70-99% 4,203,230 168,000 14 4,114,880 Disabled Vet 100% 803,317 554,407 3 766,759 Surviving Spouse Disabled Vet 100% 0 0 0 0 Donated Disabled Vet 0 0 0 0 Surviving Spouse Donated Disabled Vet 0 0 0 0 Surviving Spouse KIA Armed Service Member 0 0 0 0 Transfer Base Value for SS Disable Vet 0 0 0 0 Inventory 11,069,326 5,550,101 2 11,069,326 Homestead State Mandated -General 0 0 0 0 Homestead State Mandated -Over 65 0 0 0 0 Homestead State Mandated -Disabled Person 0 0 0 0 Homestead State Mandated -Disabled Person 0 0 0 0 Over 65 Homestead Local Option -General 56,676,451 11,168,760 188 56,676,451 Homestead Local Option-Over65 18,935,354 2,601,666 76 18,184,368 Homestead Local Option -Disabled Person 0 0 0 0 Homestead Local Option -Disabled Person 9,148,925 1,535,219 44 8,591,488 Over 65 Solar & Wind Powered Devices 0 0 0 0 Pollution control 0 0 0 0 Community Housing Development 0 0 0 0 Abatements 0 0 0 0 Historic Sites 0 0 0 0 Foreign Trade Zone 0 0 0 0 Misc Personal Property (Vehicles, etc.) 0 0 0 0 Surviving Spouse of First Responder KLD 0 0 0 0 Transfer Base Value SS KIA Armed Service 0 0 0 0 Member Transfer Base Value SS of First Responder 0 0 0 0 KLD Property Damaged by Disaster 0 0 0 0 Total New Exemptions 50,570,877 343 Ordinance No. 2258, Page 10 of 11 7/19/2020 1:39:58 PM Page 120 of 511 New Construction Market New Value Counts Taxable All Real Estate 100,321,885 64,660,386 179 94,563,748 New business in new improvement 11,009,071 11,009,071 1 5,475,912 Total New Construction 111,330,95E 75,669,457 180 100,039,660 New Construction in Residential 58,379,461 35,446,418 168 52,621,324 New Construction in Commercial 41,942,424 29,213,968 11 41,942,424 Market Appraised Counts Taxable Annexation 0 0 0 0 Deannexation 0 0 0 0 Tax Ceiling Market Taxable Counts Ceiling Amount Over65 639,329,206 376,632,764 2,789 1,136,211.00 Disable Person 24,437,660 18,352,914 117 63,378.00 Disabled Person Over 65 9,148,925 5,325,972 44 22,601.00 Total Ceilings 672,915,791 400,311,650 2,950 1,222,190.00 New Over 65 Ceilings 26,368,864 0 106 0.00 New Disabled Person Ceilings 277,507 0 2 0.00 New Disabled Person Over 65 Ceilings 0 0 0 0 Capped Accounts Market Cap Loss Counts Appraised Cap Total 836,683,885 90,680,297 3,988 746,003,588 New Cap this Year 36,303,566 1,949,510 147 34,354,056 All Exemptions by Group Market Exempt Counts Appraised Residential 2,173,656,666 527,417,351 8,737 2,082,976,369 Commercial 711,936,647 678,405,903 416 711,936,647 Industrial 57,437,583 56,629,234 4 57,437,583 Mineral Lease 251,850 251,850 6,040 251,850 Agricultural 0 0 0 0 Exemption Total 1,262,704,338 15,197 Market Exempt Counts Appraised Prorated Absolute 755,266 335,940 2 755,266 Multi -Prorated Absolute 0 0 6 33,405,484 Current Taxable Counts Appraised Value Loss - 25.25(d) 0 0 0 Average Market Average Appraised Counts Average Taxable Averages for Value Single Family 239,322 231,847 12,091 188,305 Ordinance No. 2258, Page 11 of 11 7/19/2020 1:39:58 PM Page 121 of 511