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Home My WebLink About2290 08-16-2021 ORDINANCE NO. 2290 AN ORDINANCE ADOPTING THE TAX ROLL FOR TAX YEAR 2021 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 22nd day of July 2021, Tarrant Appraisal District provided the City with the Certified Appraisal Roll effective for the 2021 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 2021 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. SECTION 3. EFFECTIVE DATE. This Ordinance shall become effective from and after its date of passage. PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on August 16, 2021, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: dA; ) Linda Martin, Mayor ATTEST: /2 Kiref Sutter, TRMC, CMC, City Secretary APPROVED AS TO FORM: Wayne K. Olson, City Attorney Ordinance No. 2290, Page 2 of 11 Exhibit A 1 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 21, 2021 2021 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) >$ 6,862,177,935 Number of Accounts: 32,038 Absolute Exemptions $ 707,543,228 Cases before ARB—Appraised Value $ 222,378,887 Incompletes $ 98,437,242 Partial Exemptions $715,709,280 In Process $0 NET TAXABLE VALUE >$ 5,118,109,298 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 >$ 5,306,690,384 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 Shief Appraiser Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth,Texas 76118- 817.284.0024 1 Ordinance No. 2290, Page 3 of 11 t10 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 21, 2021 2021 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. $ 222,378,887 Total appraised value of properties under protest. $ 198,097,662 Net taxable value of properties under protest. $ 138,668,363 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. 2290, Page 4 of 11 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 21, 2021 2021 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. $ 98,437,242 Total appraised value of incomplete properties $ 71,303,889 Net taxable value of properties under of incomplete properties. $ 49,912,722 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. 2290, Page 5 of 11 \ ,. Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 21, 2021 2021 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. 2290, Page 6 of 11 ``, Tarrant Appraisal District , CITY OF EULESS 025 ',bawl Napa.?astrict Totals for Roll Instance July Roll 2021 Value Detail Market Appraised Counts Taxable Real Estate Residential 3,294,554,161 3,199,623,652 13,562 2,616,623,635 Real Estate Commercial 2,911,206,217 2,911,206,217 1,150 2,259,909,607 Real Estate Industrial 77,549,771 77,549,771 23 22,237,463 Personal Property Commercial 609,405,184 609,405,184 1,401 473,856,090 Personal Property Industrial 63,415,941 63,415,941 20 14,256,284 Mineral Lease Properties 976,570 976,570 15,880 627,170 Agricultural Properties 936,600 600 2 600 Total Value 6,958,044,444 6,862,177,935 32,038 5,387,510,849 Pending Detail Market Appraised Counts Taxable Cases Before ARB 224,444,577 222,378,887 597 198,097,662 Incomplete Accounts 98,437,242 98,437,242 510 71,303,889 In Process Accounts 0 0 0 0 Certified Value 6,635,162,625 6,541,361,806 30,931 5,118,109,298 Ordinance No. 2290, Page 7 of 11 7/17/2021 10:14:44 PM Page 117 of 521 CITY OF EULESS Exemption Detail Market Exempt Counts Appraised Absolute Public 607,618,296 607,618,296 429 607,618,296 Absolute Charitable 9,000,973 9,000,973 18 9,000,973 Absolute Miscellaneous 3 3 3 3 Absolute Religious&Private Schools 91,355,985 90,923,956 58 91,355,985 Indigent Housing 0 0 0 0 Nominal Value 212,612 212,612 9,590 212,612 Disabled Vet 10-29% 6,703,387 135,000 27 6,435,430 Disabled Vet 30-49% 6,213,455 165,000 22 6,131,490 Disabled Vet 50-69% 8,436,236 330,000 33 8,264,352 Disabled Vet 70-99% 41,988,349 1,896,000 158 40,063,057 Disabled Vet 100% 13,889,997 9,476,627 50 13,395,742 Surviving Spouse Disabled Vet 100% 2,648,267 1,519,265 11 2,484,081 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 167,163,560 140,776,775 9 167,163,560 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 2,333,206,260 446,392,903 8,894 2,240,341,441 Homestead Local Option-Over 65 682,409,580 98,240,665 2,854 643,816,844 Homestead Local Option-Disabled Person 0 0 0 0 Homestead Local Option-Disabled Person 10,676,940 1,678,241 48 10,218,509 Over 65 Solar&Wind Powered Devices 1,322,152 1,733 6 1,283,556 Pollution control 17,630,130 1,595,805 2 17,630,130 Community Housing Development 4,530,043 4,530,043 2 4,530,043 Abatements 1,490,889 33,156 2 1,490,889 Historic Sites 0 0 0 0 Foreign Trade Zone 0 0 0 0 Misc Personal Property(Vehicles,etc.) 9,221,544 8,138,521 15 9,221,544 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 3,643,572 528,744 14 3,577,361 Total Exemptions 1,423,252,508 22,246 Ordinance No. 2290, Page 8 of 11 7/17/2021 10:14:44 PM Page 118 of 521 CITY OF EULESS Deferrals Market Deferred Counts Appraised Ag Deferrals 936,600 936,000 2 600 Scenic Deferrals 0 0 0 0 Public Access Airports 0 0 0 0 Other Deferrals 0 0 0 0 Total Deferrals 936,600 936,000 2 600 Ordinance No. 2290, Page 9 of 11 7/17/2021 10:14:44 PM Page 119 of 521 CITY OF EULESS New Exemptions Market Exempt Counts Appraised Absolute Public 685,714 685,714 1 685,714 Absolute Charitable 53,606 53,606 1 53,606 Absolute Miscellaneous 0 0 0 0 Absolute Religious&Private Schools 41,406 41,406 1 41,406 Indigent Housing 0 0 0 0 Nominal Value 0 0 0 0 Disabled Vet 10-29% 206,018 5,000 1 206,018 Disabled Vet 30-49% 825,288 22,500 3 825,288 Disabled Vet 50-69% 1,106,310 40,000 4 1,058,560 Disabled Vet 70-99% 3,288,417 120,000 10 3,260,376 Disabled Vet 100% 532,544 430,622 2 532,544 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 321,337 161,788 1 321,337 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 36,129,013 7,121,318 123 36,126,437 Homestead Local Option-Over 65 21,117,522 2,940,001 85 20,263,180 Homestead Local Option-Disabled Person 0 0 0 0 Homestead Local Option-Disabled Person 1,316,899 210,000 6 1,306,665 Over 65 Solar&Wind Powered Devices 1,039,152 5 5 1,000,556 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.) 979,321 316,458 3 979,321 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 3,643,572 528,744 14 3,577,361 Total New Exemptions 12,677,162 260 Ordinance No. 2290, Page 10 of 11 7/17/2021 10:14:44 PM Page 120 of 521 CITY OF EULESS New Construction New Value Counts Taxable Ali Real Estate 80,830,757 135 61,600,615 New business in new improvement 0 0 0 Total New Construction 80,830,757 135 61,600,615 New Construction in Residential 21,871,725 127 20,924,319 New Construction in Commercial 58,959,032 8 40,676,296 Market Appraised Counts Taxable Annexation 0 0 0 0 Deannexation 0 0 0 0 Tax Ceiling Market Taxable Counts Ceiling Amount Over 65 682,409,580 410,757,770 2,854 1,225,385.00 Disable Person 26,265,866 19,505,670 117 67,226.00 Disabled Person Over 65 10,676,940 6,484,567 48 26,492.00 Total Ceilings 719,352,386 436,748,007 3,019 1,319,103.00 New Over 65 Ceilings 23,824,490 0 96 0.00 New Disabled Person Ceilings 523,834 0 2 0.00 New Disabled Person Over 65 Ceilings 499,655 0 1 0 Capped Accounts Market Cap Loss Counts Appraised Cap Total 859,840,645 92,864,819 3,601 766,975,826 New Cap this Year 349,713,125 18,255,675 1,212 331,457,450 All Exemptions by Group Market Exempt Counts Appraised Residential 2,340,165,824 564,003,344 8,953 2,247,301,005 Commercial 802,831,223 757,746,211 409 802,831,223 Industrial 101,462,886 101,154,003 4 101,462,886 Mineral Lease 348,950 348,950 9,671 348,950 Agricultural 936,600 0 0 600 Exemption Total 1,423,252,508 19,037 Market Exempt Counts Appraised Prorated Absolute 462,436 30,407 1 462,436 Multi-Prorated Absolute 0 0 4 1,243,162 Current Taxable Counts Appraised Value Loss-25.25(d) 0 0 0 Average Market Average Appraised Counts Average Taxable Averages for Value Single Family 251,373 243,916 12,444 198,687 Ordinance No. 2290, Page 11 of 11 7/17/2021 10:14:44 PM Page 121 of 521