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Home My WebLink About2362 08-21-2023ORDINANCE NO. 2362 AN ORDINANCE ADOPTING THE TAX ROLL FOR TAX YEAR 2023 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 2023, Tarrant Appraisal District provided the City with the Certified Appraisal Roll effective for the 2023 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 2023 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 AN meeting of the Euless City Council on August 21, 2023, and 0 abstentions. APPROVED: ind�aM artin, ATTEST, 1 yKin�SuttEr, TPMC, CMC, City Secretary Chief Governance Officer APPROVED AS TO FORM: Wayne Olson, City Attorney D FINAL READING at a regular by a vote of 7 ayes, 0 nays, Ordinance No. 2362, Page 2 of 11 Exhibit A _Tj Z Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 20, 2023 2023 Certified Property Information — for SM $100,000 I, Jeff Law, Chief Appraiser for the Tarrant Appraisal District, to the best of my ability do solemnly swear that the attached is that portion of the appraisal roll for the Tarrant Appraisal District which lists property taxable by the above -named entity and constitutes their Certified Appraisal Roll. APPRAISED VALUE (Considers Value Caps) Number of Accounts: 32,086 Absolute Exemptions ------------------------- >$ 8,767,216,311 $ 916,470,244 Cases before ARB — Appraised Value $ 462,960,440 Incompletes $ 78,032,958 Partial Exemptions $ 800,312,294 In Process $ 3,980,794 NET TAXABLE VALUE ----------------------------------------- >$ 6,505,459,581 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 -------------------------------- >$ 6,844,091,124 Including suggested values to be used for pending ARB accounts (see page two), Incompletes (see page three) and In Process accounts (see page four). Jeff1�,,aaw, ief Appraiser Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 1 Ordinance No. 2362, Pape 3 of 11 i Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 20, 2023 2023 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. $ 462,960,440 Total appraised value of properties under protest. $ 404,471,104 Net taxable value of properties under protest. $ 283,129,773 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. 2362, Paqe 4 of 11 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 20, 2023 2023 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. $ 78,032,958 Total appraised value of incomplete properties $ 74,500,531 Net taxable value of properties under of incomplete properties. $ 52,150,372 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. 2362, Paqe 5 of 11 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 20, 2023 2023 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. $ 3,980,794 Total appraised value of In Process properties $ 3,351,398 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. 2362, Paqe 6 of 11 Tarrant Appraisal District �2ftCITY OF EULESS 025 ft Totals for Roll Instance July Roll 2023 Value Detail Real Estate Residential Real Estate Commercial Real Estate Industrial Personal Property Commercial Personal Property Industrial Mineral Lease Properties Agricultural Properties Total Value Market Appraised 4,482, 576,151 4, 044, 579, 567 3,784,821,784 3,784,821,784 82,374,204 82,374,204 799, 975, 211 799, 975, 211 51,184,803 51,184,803 4,279,160 4,279,160 1,921,270 1,582 9,207,132, 583 8, 767, 216, 311 Counts Taxable 13,586 3,346,407,414 1,148 2,900,897,086 22 24,951,436 1,438 696,237,076 16 16,530,148 15,872 2,757,872 4 1,582 32,086 6,987,782,614 Pending Detail Market Appraised Counts Taxable Cases Before ARB 481,853,735 462,960,440 798 404,471,104 Incomplete Accounts 78,109,107 78,032,958 5,662 74,500,531 In Process Accounts 4,164,341 3,980,794 29 3,351,398 Certified Value 8,643,005,400 8,222,242,119 25,597 6,505,459,581 7/22/2023 8:28:03 AM Page 117 of 536 Ordinance No. 2362, Page 7 of 11 CITY OF EULESS Exemption Detail Market Exempt Counts Appraised Absolute Public 816,111,816 793,969,918 410 816,111,816 Absolute Charitable 7,029,956 7,029,956 14 7,029,956 Absolute Miscellaneous 5 5 3 5 Absolute Religious & Private Schools 116,414,741 115,470,365 54 116,414,741 Indigent Housing 0 0 0 0 Nominal Value 436,423 436,423 10,367 436,423 Disabled Vet 10-29% 7,100,115 105,000 21 6,149,483 Disabled Vet 30-49% 7,188,008 142,500 19 6,617,200 Disabled Vet 50-69% 9,898,009 280,000 28 8,424,297 Disabled Vet 70-99% 55,903,067 1,884,000 157 48,688,104 Disabled Vet 100% 28,200,649 17,842,135 71 24,601,049 Surviving Spouse Disabled Vet 100% 4,622,677 2,701,108 14 4,063,887 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 185,910 58,190 1 169,400 Inventory 131,061,959 103,991,316 9 131,061,959 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 3,125,872,236 538,294,768 8,773 2,707,028,643 Homestead Local Option -Over 65 961,195,973 103,228,264 2,998 822,637,806 Homestead Local Option -Disabled Person 0 0 0 0 Homestead Local Option -Disabled Person 21,084,949 2,504,489 73 17,522,278 Over 65 Solar & Wind Powered Devices 3,708,326 1,737 11 3,214,628 Pollution control 14,668,241 1,693,325 3 14,668,241 Community Housing Development 5,233,563 5,233,563 2 5,233,563 Abatements 0 0 0 0 Historic Sites 0 0 0 0 Foreign Trade Zone 0 0 0 0 Misc Personal Property (Vehicles, etc.) 24,300,622 21,915,476 40 24,300,622 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 1,716,782,538 23,068 7/22/2023 8:28:03 AM Page 118 of 536 Ordinance No. 2362, Page 8 of 11 CITY OF EULESS Deferrals Market Deferred Counts Appraised Ag Deferrals 1,921,270 1,919,688 4 1,582 Scenic Deferrals 0 0 0 0 Public Access Airports 0 0 0 0 Other Deferrals 0 0 0 0 Total Deferrals 1,921,270 1,919,688 4 1,582 7/22/2023 8:28:03 AM Page 119 of 536 Ordinance No. 2362, Page 9 of 11 CITY OF EULESS New Exemptions Market Exempt Counts Appraised Absolute Public 110,709,487 88,567,589 3 110,709,487 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% 920,098 10,000 2 781,556 Disabled Vet 30-49% 265,389 7,500 1 265,389 Disabled Vet 50-69% 279,174 10,000 1 250,276 Disabled Vet 70-99% 3,972,961 108,000 9 3,824,992 Disabled Vet 100% 1,610,360 1,126,760 4 1,468,450 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 42,339,390 28,857,929 2 42,339,390 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 16,024,713 3,095,437 33 15,940,679 Homestead Local Option -Over 65 37,873,879 3,750,835 108 32,118,024 Homestead Local Option -Disabled Person 0 0 0 0 Homestead Local Option -Disabled Person 1,944,865 245,000 7 1,709,222 Over 65 Solar & Wind Powered Devices 1,193,124 3 3 1,060,054 Pollution control 1,615,031 16,453 1 1,615,031 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.) 1,404,922 184,000 1 1,404,922 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 125,979,506 175 7/22/2023 8:28:03 AM Page 120 of 536 Ordinance No. 2362, Page 10 of 11 CITY OF EULESS New Construction New Value Counts Taxable All Real Estate 70,894,463 131 56,216,718 New business in new improvement 328,489 2 328,489 Total New Construction 71,222,952 133 56,545,207 New Construction in Residential 29,724,035 120 26,934,597 New Construction in Commercial 41,170,428 11 29,282,121 Market Appraised Counts Taxable Annexation 0 0 0 0 Deannexation 0 0 0 0 Tax Ceiling Market Taxable Counts Ceiling Amount Over 65 960,719,214 546,999,120 2,997 1,511,022.00 Disable Person 26,852,448 17,278,879 90 52,617.00 Disabled Person Over 65 21,084,949 11,154,417 73 40,047.00 Total Ceilings 1,008,656,611 575,432,416 3,160 1,603,686.00 New Over 65 Ceilings 45,221,920 0 128 0.00 New Disabled Person Ceilings 408,172 0 2 0.00 New Disabled Person Over 65 Ceilings 273,070 0 1 0 Capped Accounts Market Cap Loss Counts Appraised Cap Total 2,794,202,212 418,843,593 7,802 2,375,358,619 New Cap this Year 821,971,812 97,842,337 2,196 724,129,475 All Exemptions by Group Market Exempt Counts Appraised Residential 3,133,347,808 671,517,867 8,822 2,714,504,215 Commercial 1,013,489,261 951,742,078 506 1,013,489,261 Industrial 95,696,147 92,077,423 6 95,696,147 Mineral Lease 1,445,170 1,445,170 10,349 1,445,170 Agricultural 1,921,270 0 0 1,582 Exemption Total 1,716,782,538 19,683 Market Exempt Counts Appraised Prorated Absolute 112,692,418 89,606,145 6 112,692,418 Multi -Prorated Absolute 0 0 3 110,709,487 Current Taxable Counts Appraised Value Loss - 25.25(d) 0 0 0 Average Market Average Appraised Counts Average Taxable Averages for Value Single Family 340,048 306,393 12,438 252,569 7/22/2023 8:28:03 AM Page 121 of 536 Ordinance No. 2362, Page 11 of 11