HomeMy WebLinkAbout2086 09-08-2015 ORDINANCE NO. 2086
AN ORDINANCE ADOPTING THE TAX ROLL FOR TAX YEAR 2015 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 2015, Tarrant Appraisal District provided the
City with the Certified Appraisal Roll effective for the 2015 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 2015 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 September 8, 2015; by a vote of 6 ayes, 0
nays, and 0 abstentions.
APPROVED:
Ali
Lia artin, Mayor
ATTEST:
Ki Sutter, MC City Secretary
APPROVED AS TO FORM AND LEGALITY:
Wayne K. Olson, City Attorney
Ordinance No. 2086, Page 2 of 10
EXHIBIT A
T1'Xi I,
Tarrant Appraisal District
Jeff Law, Chief Appraiser
025 CITY OF EULESS
Appraisal Roll Information Valuation Summary as of July 25, 2015
2015 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) > 4,081,070,611
i
Absolute Exemptions 567,333,750
Cases Before ARB 38,866,173
Incompletes 189,540,105
Exemptions 347,203,121
(See Totals report for breakdown of each Exemption)
NET TAXABLE VALUE > 2,938,127,462
Appraised Value minus Exemptions amount, minus Cases Before ARB amount, minus Incompletes,
equals the Net Taxable Value.
ESTIMATED NET TAXABLE VALUE > 3,153,297,953
Including suggested values to be used for pending ARB accounts(see page two) and
Incompletes(see page three).
t
J ffLa ,Chief
Appraiser
1 TAD - 2500 Handley Ederville Road- Fort Worth,Texas 76118-817.284.0024
Ordinance No. 2086, Page 3 of 10
TAD
Tarrant Appraisal District
Jeff Law. Chief Appraiser
025 CITY OF EULESS
Appraisal Roll Information Valuation Summary as of July 25, 2015
2015 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 certified by the Chief
Appraiser and represented on page 1 of this report.
38,866,173
Total appraised value of properties under protest.
38,580,933
Net taxable value of properties under protest.
27,006,653
Estimated minimum taxable value for the same
properties. This value should be added to the net
taxable value on page one.
2 TAD - 2500 Handley Ederville Road - Fort Worth,Texas 76118 - 817.284.0024
Ordinance No. 2086, Page 4 of 10
Ti
Tarrant Appraisal District
Jeff Law, Chief Appraiser
025 CITY OF EULESS
Appraisal Roll Information Valuation Summary as of July 25, 2015
2015 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
provided 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.
189,540,105
Total appraised value of incomplete properties
188,163,838
Estimated net taxable value of incomplete properties.
This value should be added to the net
taxable value on page one.
3 TAD-2500 Handley Ederville Road - Fort Worth,Texas 76118-817.284.0024
Ordinance No. 2086, Page 5 of 10
Irk. Tarrant Appraisal District
CITY OF EULESS 025
Totals for Roll Instance July Roll-220
2015
Value Detail Market Appraised Counts Taxable
Real Estate Residential 1,765,584,109 1,762,447,693 12.364 1,415,920,290
Real Estate Commercial 1,794,560,167 1,794,560,167 1,096 1,236,269,493
Real Estate Industrial 15,964,950 15,964,950 12 15,964,950
Personal Property Commercial 482,966,693 482,966,693 1,102 475,043,369
Personal Property Industrial 17,547,016 17,547,016 23 16,072,549
Mineral Lease Properties 7,580,210 7,580,210 15,938 5,597,700
Agricultural Properties 2,196,843 3,882 7 3,882
Total Value 4,086,399,988 4,081,070,611 30,542 3,164,872,233
Pending Detail Market Appraised Counts Taxable
Cases Before ARB 38,870,030 38,866,173 71 38,580,933
Incomplete Accounts 189,540,105 189,540,105 563 188,163,838
Certified Value 3,857,989,853 3,852,664,333 29,908 2,938,127,462
7/23/2015 11 41:40 PM Page 86 of 285
Ordinance No. 2086, Page 6 of 10
Exemption Detail Market Exempt Counts Appraised
Absolute Public 462,206,458 462,206,458 335 462,206,458
Absolute Charitable 25,422,439 25,422,439 25 25,422,439
Absolute Miscellaneous 0 0 0 0
Absolute Religious&Private Schools 79,704,853 79,704,853 67 79,704,853
Indigent Housing 0 0 0 0
Nominal Value 732,690 732,690 14,428 732,690
Disabled Vet 10-29% 6,582,506 195,000 39 6,582,506
Disabled Vet 30-49% 3,897,000 180,000 24 3,895,500
Disabled Vet 50-69% 2,287,624 145,000 15 2,278,339
Disabled Vet 70-99% 17,552,704 1,446,000 121 17,549,954
Disabled Vet 100% 3,842.146 2,347,327 27 3,842,146
Surviving Spouse Disabled Vet 100% 275,300 27,386 3 275,300
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 96,300 58,190 1 96,300
Inventory 8,586,619 2,268,667 3 8,586,619
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 Local Option-General 1,320,228,643 262,103,282 8,580 1,317,096,084
Homestead Local Option-Over 65 308,341,684 77,474,427 2,245 307,227,387
Homestead Local Option-Disabled Person 0 0 0 0
Solar&Wind Powered Devices 0 0 0 0
Pollution control 938,881 225,152 2 938,881
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
Total Exemptions 914,536,871 25,915
Deferrals Market Deferred Counts Appraised
Ag Deferrals 2,196,843 2.192,961 7 3,882
Scenic Deferrals 0 0 0 0
Public Access Airports 0 0 0 0
Other Deferrals 0 0 0 0
Total Deferrals 2,196.843 2,192,961 7 3,882
7/23/2015 11:41•40 PM Page 87 of 285
Ordinance No. 2086, Page 7 of 10
New Exemptions Market Exempt Counts Appraised
Absolute Public 0 0 0 0
Absolute Charitable 17,578,656 17,578,656 3 17,578,656
Absolute Miscellaneous 0 0 0 0
Absolute Religious& Private Schools 186,700 186,700 2 186,700
Indigent Housing 0 0 0 0
Nominal Value 0 0 0 0
Disabled Vet 10-29% 551,500 15,000 3 551,500
Disabled Vet 30-49% 227,200 15,000 2 227,200
Disabled Vet 50-69% 412,219 30,000 3 412,219
Disabled Vet 70-99% 1,949,921 144,000 12 1,949,921
Disabled Vet 100% 470,200 264,834 4 470.200
Surviving Spouse Disabled Vet 100% 98,300 9,826 1 98,300
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 Local Option-General 55,114,215 11,003,11E 295 55,078,785
Homestead Local Option-Over 65 8,279,820 1,673,350 48 8,244,390
Homestead Local Option-Disabled Person 0 0 0 0
Solar&Wind Powered Devices 0 0 0 0
Pollution control 0 184,911 1 866,500
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
Total New Exemptions 31,105,393 374
New Construction Market New Value Counts Taxable
All Real Estate 28,913,116 19,894,313 96 26,539,368
New business in new improvement 0 0 0 0
Total New Construction 28,913,116 19,894,313 96 26,539,368
New Construction in Residential 25,429,978 18,299,151 92 23,056,230
New Construction in Commercial 3,483,138 1,595,162 4 3,483,138
Market Appraised Counts Taxable
Annexation 0 0 0 0
Deannexation 0 0 0 0
7/23/2015 11:41:40 PM Page 88 of 285
Ordinance No. 2086, Page 8 of 10
CITY OF EULESS July 2015 Totals
TDC 2015 NEW Exemption NEW Exemption Value
025 Absolute Public 0
025 Absolute Charitable 0
025 Absolute Miscellaneous 0
025 Absolute Religious& Private Schools 186,700
025 Indigent Housing 0
025 Nominal Value 0
025 Disabled Vet 10-29% 15,000
025 Disabled Vet 30-49% 15,000
025 Disabled Vet 50-69% 30,000
025 Disabled Vet 70-99% 144,000
025 Disabled Vet 100% 264,834
025 Surviving Spouse Disabled Vet 100% 9,826
025 Donated Disabled Vet 0
025 Surviving Spouse Donated Disabled Vet 0
025 Surviving Spouse KIA Armed Service Member 0
025 Transfer Base Value for SS Disable Vet 0
025 Inventory 0
025 Homestead State Mandated-General 0
025 Homestead State Mandated-Over 65 0
025 Homestead State Mandated-Disabled Person 0
025 Homestead Local Option-General 6,461,877
025 Homestead Local Option-Over 65 1,428,350
025 Homestead Local Option-Disabled Person 0
025 Solar&Wind Powered Devices 0
025 Pollution control 0
025 Community Housing Development 0
025 Abatements 0
025 Historic Sites 0
025 Foreign Trade Zone 0
025 Misc Personal Property(Vehicles, etc.) 0
Total New Exemptions 8,555,587
Correction to 3rd page of the July Certified Totals report-New Exemption portion: 8-5-2015
Ordinance No. 2086, Page 9 of 10
Tax Ceiling Market Taxable Counts Ceiling Amount
Over 65 308,206,984 166,507,443 2,243 741,371.00
Disable Person 15,601,832 12,141,422 128 57,705.00
Total Ceilings 323,808,816 178,648,865 2,371 799,076.00
New Over 65 Ceilings 0 0 0 0.00
New Disabled Person Ceilings 0 0 0 0.00
Capped Accounts Market Cap Loss Counts Appraised
Cap Total 32,851,870 3,132,559 226 29,719,311
New Cap this Year 401,843 35,430 2 366,413
All Exemptions by Group Market Exempt Counts Appraised
Residential 1,323,503,898 346,242,603 8,645 1,320,371,339
Commercial 570,412,655 564,904,489 294 570,412,655
Industrial 2,952,114 1,407,709 2 2,952,114
Mineral Lease 1,982,070 1,982.070 14,507 1,982,070
Agricultural 0 0 0 0
ExemptionTotal 1,898,850,737 914,536,871 23,448 1,895,718,178
Market Exempt Counts Appraised
Prorated Absolute 0 0 0 0
Multi-Prorated Absolute 0 0 5 17,765,356
Current Taxable Counts Appraised
Value Loss-25.25(d) 0 0 0
Average Market Average Appraised Counts Average Taxable
Averages for Value Single Family 150,466 150,180 10,897 119,755
7123/2015 11:41:40 PM Page 99 of 285
Ordinance No. 2086, Page 10 of 10