Loading...
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