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Home My WebLink About2316 08-22-2022ORDINANCE NO. 2316 AN ORDINANCE ADOPTING THE TAX ROLL FOR TAX YEAR 2022 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 21St day of July 2022, Tarrant Appraisal District provided the City with the Certified Appraisal Roll effective for the 2022 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 2022 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 Cit Council on the 22nd day of August, 2022; by a vote of 7 ayes, 0 nays, and abstentions. APPROVED: ATTEST: s f Sutter, TRMC, CMC, City Secretary APPROVED AS TO FORM: Cara Leahy White, City Attorney Ordinance No. 2316, Page 2 of 11 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 21, 2022 2022 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) Number of Accounts: 32,053 ------------------------- >$ 7,688,024,219 Absolute Exemptions $ 761,500,848 Cases before ARB — Appraised Value $ 361,146,544 Incompletes $ 142,945,340 Partial Exemptions $ 715,353,124 In Process $ 0 NET TAXABLE VALUE ----------------------------------------- >$ 5,707,078,363 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 -------------------------------- >$ 6,001,564,675 Including suggested values to be used for pending ARB accounts (see page two), Incompletes (see page three) and In Process accounts (see page four). c , - '% Jeff aw, ief Appraiser Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 Ordinance No. 2316, Page 3 of 11 1 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 21, 2022 2022 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. $ 361,146,544 Total appraised value of properties under protest. $ 294,400,959 Net taxable value of properties under protest. $ 206,080,671 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 Ordinance No. 2316, Page 4 of 11 2 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 21, 2022 2022 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. $ 142,945,340 Total appraised value of incomplete properties $ 126,293,772 Net taxable value of properties under of incomplete properties. $ 88,405,640 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 Ordinance No. 2316, Page 5 of 11 3 f Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 21, 2022 2022 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 Ordinance No. 2316, Page 6 of 11 4 Value Detail Real Estate Residential Real Estate Commercial Real Estate Industrial Personal Property Commercial Personal Property Industrial Mineral Lease Properties Agricultural Properties Tarrant Appraisal District CITY OF EULESS 025 Totals for Roll Instance July Roll 2022 Market Appraised 3,783,102,357 3,567,109,923 3,329,987,908 3,329,987,908 81,138,478 81,138,478 651,200,319 651,200,319 55,305,685 55,305,685 3,280,260 3,280,260 1,920,739 1,646 Counts Taxable 13,566 2,932,758,455 1,144 2,610,194,132 22 23,715,710 1,419 542,333,330 20 16,608,631 15,878 2,161,190 4 1,646 Total Value 7,905,935,746 7,688,024,219 32,053 6,127,773,094 Pending Detail Market Appraised Counts Taxable Cases Before ARB 365,682,121 361,146,544 409 294,400,959 Incomplete Accounts 142,945,340 142,945,340 559 126,293,772 In Process Accounts 0 0 34 0 Certified Value 7,397,308,285 7,183,932,335 31,051 5,707,078,363 Ordinance No, 2316, Page 7 of 11 7/20/2022 7:04:56 AM Page 117 of 536 CITY OF EULESS Exemption Detail Market Exempt Counts Appraised Absolute Public 651,770,503 651,770,503 436 651,770,503 Absolute Charitable 11,865,562 11,865,562 15 11,865,562 Absolute Miscellaneous 5 5 3 5 Absolute Religious & Private Schools 99,065,436 97,864,778 54 99,065,436 Indigent Housing 0 0 0 0 Nominal Value 530,618 530,618 10,727 530,618 Disabled Vet 10-29% 6,191,483 110,000 22 5,662,930 Disabled Vet 30-49% 6,730,189 157,500 21 6,190,105 Disabled Vet 50-69% 8,727,759 300,000 30 7,987,513 Disabled Vet 70-99% 48,415,049 1,908,000 159 43,867,889 Disabled Vet 100% 18,448,014 11,710,770 57 16,871,176 Surviving Spouse Disabled Vet 100% 3,720,683 2,181,882 13 3,371,101 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 180,506 58,190 1 154,000 Inventory 92,674,975 74,990,920 5 92,674,975 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 2,716,112,477 498,461,810 9,088 2,504,655,620 Homestead Local Option -Over 65 809,410,892 103,322,430 3,002 738,575,796 Homestead Local Option -Disabled Person 0 0 0 0 Homestead Local Option -Disabled Person 15,747,830 2,135,000 61 14,113,455 Over 65 Solar & Wind Powered Devices 2,482,633 140,130 11 2,251,127 Pollution control 958,650 47,932 1 958,650 Community Housing Development 4,797,144 4,797,144 2 4,797,144 Abatements 236,889 33,156 1 236,889 Historic Sites 0 0 0 0 Foreign Trade Zone 0 0 0 0 Misc Personal Property (Vehicles, etc.) 15,054,644 14,467,642 32 15,054,644 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 1,476,853,972 23,741 Ordinance No. 2316, Page 8 of 11 7/20/2022 7:04:56 AM Page 118 of 536 CITY OF EULESS Deferrals Market Deferred Counts Appraised Ag Deferrals 1,920,739 1,919,093 4 1,646 Scenic Deferrals 0 0 0 0 Public Access Airports 0 0 0 0 Other Deferrals 0 0 0 0 Total Deferrals 1,920,739 1,919,093 4 1,646 Ordinance No. 2316, Page 9 of 11 7/20/2022 7:04:56 AM Page 119 of 536 CITY OF EULESS New Exemptions Market Exempt Counts Appraised Absolute Public 20,779,223 20,779,223 1 20,779,223 Absolute Charitable 0 0 0 0 Absolute Miscellaneous 0 0 0 0 Absolute Religious & Private Schools 0 0 0 0 Indigent Housing 0 0 0 0 Nominal Value 0 0 0 0 Disabled Vet 10-29% 0 0 0 0 Disabled Vet 30-49% 872,995 22,500 3 872,995 Disabled Vet 50-69% 189,662 10,000 1 189,662 Disabled Vet 70-99% 2,502,462 84,000 7 2,403,218 Disabled Vet 100% 1,250,107 618,951 3 1,196,007 Surviving Spouse Disabled Vet 100% 366,115 266,476 1 348,095 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 0 0 0 0 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 68,909,921 13,321,597 213 68,895,111 Homestead Local Option -Over 65 30,594,883 3,663,335 106 28,271,662 Homestead Local Option -Disabled Person 0 0 0 0 Homestead Local Option -Disabled Person 3,300,242 385,000 11 2,811,923 Over 65 Solar & Wind Powered Devices 1,272,169 3 4 1,184,379 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.) 332,254 305,508 5 332,254 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 39,456,593 355 Ordinance No. 2316, Page 10 of 11 7/20/2022 7:04:56 AM Page 120 of 536 CITY OF EULESS New Construction New Value Counts Taxable All Real Estate 65,268,330 185 61,862,165 New business in new improvement 0 0 0 Total New Construction 65,268,330 185 61,862,165 New Construction in Residential 44,561,927 172 41,155,762 New Construction in Commercial 20,706,403 13 20,706,403 Market Appraised Counts Taxable Annexation 0 0 0 0 Deannexation 0 0 0 0 Tax Ceiling Market Taxable Counts Ceiling Amount Over 65 809,410,892 480,285,076 3,002 1,394,213.00 Disable Person 27,458,909 19,441,012 108 63,288.00 Disabled Person Over 65 15,747,830 9,143,767 61 34,978.00 Total Ceilings 852,617,631 508,869,855 3,171 1,492,479.00 New Over 65 Ceilings 37,545,541 0 130 0.00 New Disabled Person Ceilings 549,481 0 2 0.00 New Disabled Person Over 65 Ceilings 0 0 0 0 Capped Accounts Market Cap Loss Counts Appraised Cap Total 1,910,785,221 211,456,857 6,391 1,699,328,364 New Cap this Year 1,185,773,738 110,945,211 3,502 1,074,828,527 All Exemptions by Group Market Exempt Counts Appraised Residential 2,720,679,780 623,458,329 9,134 2,509,222,923 Commercial 810,658,969 792,066,495 473 810,658,969 Industrial 62,204,860 60,211,168 4 62,204,860 Mineral Lease 1,117,980 1,117,980 10,760 1,117,980 Agricultural 1,920,739 0 0 1,646 Exemption Total 1,476,853,972 20,371 Market Exempt Counts Appraised Prorated Absolute 1,711,876 511,218 1 1,711,876 Multi -Prorated Absolute 0 0 9 27,470,454 Current Taxable Counts Appraised Value Loss - 25.25(d) 0 0 0 Average Market Average Appraised Counts Average Taxable Averages for Value Single Family 286,914 270,369 12,776 221,675 Ordinance No. 2316, Page 11 of 11 7/20/2022 7:04:56 AM Page 121 of 536