HomeMy WebLinkAbout2434 08-18-2025ORDINANCE NO. 2434
AN ORDINANCE ADOPTING THE TAX ROLL FOR TAX YEAR 2025 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 2025, Tarrant Appraisal District provided the
City with the Certified Appraisal Roll effective for the 2025 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 2025 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 the 18th day of August 2025, by a vote of 6 ayes,
0 nays, and 0 abstentions.
APPROVED:
i`./ .<
Linda Martin, Mayor
ATTEST:
utter, TRMC, CMC
City Secretary/Chief Governance Officer
APPROVED AS TO FORM:
City Attorney
Ordinance No. 2434, Page 2 of 11
Exhibit A
Tarrant Appraisal District
Joe Don Bobbitt, Chief Appraiser
CITY OF EULESS 025
Appraisal Roll Information Valuation Summary as of July 23, 2025
2025 Certified Property Information
I, Joe Don Bobbitt, 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.
July Roll - 100K\10K
APPRAISED VALUE (Considers Value Caps) > $ 9,337,098,613
Number of Accounts: 31,919
Absolute Exemptions $ 964,399,627
Cases before ARB — Appraised Value $ 68,908,930
Incompletes $ 1,653,970
Partial Exemptions $ 949,286,770
In Process $ 90
NET TAXABLE VALUE
> $ 7,352,849,226
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 > $ 7,399,200,192
Including suggested values to be used for pending ARB accounts (see page two), Incompletes (see page
three) and In Process accounts (see page four).
/AD. e,u*--
Joe Don Bobbitt, Chief Appraiser
Tarrant Appraisal District
2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024
1
Ordinance No. 2434, Page 3 of 11
Tarrant Appraisal District
Joe Don Bobbitt, Chief Appraiser
CITY OF EULESS 025
Appraisal Roll Information Valuation Summary as of July 23, 2025
2025 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.
$ 68,908,930
Total appraised value of properties under protest.
$ 64,604,885
Net taxable value of properties under protest.
$ 45,223,420
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. 2434, Page 4 of 11
Exhibit A
Tarrant Appraisal District
Joe Don Bobbitt, Chief Appraiser
CITY OF EULESS 025
Appraisal Roll Information Valuation Summary as of July 23, 2025
2025 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.
$ 1,653,970
Total appraised value of incomplete properties
$ 1,610,780
Net taxable value of properties under of incomplete properties.
$ 1,127,546
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. 2434, Page 5 of 11
Tarrant Appraisal District
Joe Don Bobbitt, Chief Appraiser
CITY OF EULESS 025
Appraisal Roll Information Valuation Summary as of July 23, 2025
2025 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.
$ 90
Total appraised value of In Process properties
$0
Estimated net taxable value of hi 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. 2434, Page 6 of 11
Tarrant Appraisal District
CITY OF EULESS 025
Totals for Roll Instance July Roll-100K110K
2025
Value Detail
Real Estate Residential
Real Estate Commercial
Real Estate Industrial
Personal Property Commercial
Personal Property Industrial
Mineral Lease Properties
Agricultural Properties
Total Value
Pending Detail
Cases Before ARB
Incomplete Accounts
In Process Accounts
Certified Value
Market
4,501,603,236
3,966,946,951
86,047,721
869,583,427
59,119,740
303,570
1,966,463
9,485, 571,108
Market
70,021,761
1,653,970
90
9,413,895,287
Appraised
4,393,056,336
3,928,986,353
86,047,721
869,583,427
59,119,740
303,570
1,466
9,337,098,613
Appraised
68,908,930
1,653,970
90 35 0
9,266,535,623 15,934 7,352,849,226
Counts Taxable
13,629 3,604,753,159
1,143 3,025,332,966
22 28,624,953
1,233 740,619,509
14 19,472,548
15,874 260,290
4 1,466
31,919 7,419,064,891
Counts Taxable
107 64,604,885
15,843 1,610,780
7/20/2025 5:49:38 PM Page 117 of 546
Ordinance No. 2434, Page 7 of 11
CITY OF EULESS
Exemption Detail Market Exempt Counts Appraised
Absolute Public 836,824,500 827,114,708 354 827,114,708
Absolute Charitable 14,458,082 14,402,103 14 14,402,103
Absolute Miscellaneous 5 5 3 5
Absolute Religious & Private Schools 137,387,706 122,882,811 58 123,914,578
Indigent Housing 0 0 0 0
Nominal Value 141,687 141,687 123 141,687
Disabled Vet 10-29% 6,375,802 95,000 19 6,174,053
Disabled Vet 30-49% 6,381,139 127,500 17 6,305,325
Disabled Vet 50-69% 7,302,890 220,000 22 7,126,581
Disabled Vet 70-99% 64,508,407 2,112,000 176 62,111,260
Disabled Vet 100% 35,498,450 25,738,365 89 34,203,107
Surviving Spouse Disabled Vet 100% 5,772,993 3,774,741 16 5,508,427
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 211,787 58,190 1 204,974
Inventory 173,843,177 137,624,623 8 173,843,177
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 3,284,163,701 630,106,877 9,199 3,176,996,136
Homestead Local Option -Over 65 1,099,610,632 114,451,423 3,327 1,047,602,999
Homestead Local Option -Disabled Person 0 0 0 0
Homestead Local Option -Disabled Person 26,877,109 3,063,921 89 25,158,098
Over 65
Solar & Wind Powered Devices 5,255,417 773,765 15 5,042,253
Pollution control 0 0 0 0
Community Housing Development 6,263,808 6,263,808 2 6,263,808
Childcare Facilities Exemption 11.36 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.) 27,040,325 24,734,870 40 27,040,325
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 1,913,686,397 13,572
7/20/2025 5:49:38 PM Page 118 of 546
Ordinance No. 2434, Page 8 of 11
CITY OF EULESS
Deferrals Market Deferred Counts Appraised
Ag Deferrals 1,966,463 1,964,997 4 1,466
Scenic Deferrals 0 0 0 0
Public Access Airports 0 0 0 0
Other Deferrals 0 0 0 0
Total Deferrals 1,966,463 1,964,997 4 1,466
7/20/2025 5:49:38 PM Page 119 of 546
Ordinance No. 2434, Page 9 of 11
CITY OF EULESS
New Exemptions Market Exempt Counts Appraised
Absolute Public 0 0 0 0
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% 902,463 15,000 2 894,712
Disabled Vet 50-69% 490,000 10,000 1 490,000
Disabled Vet 70-99% 3,223,490 108,000 9 3,223,490
Disabled Vet 100% 1,015,459 698,248 2 1,015,459
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 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 16,152,028 2,749,656 44 16,152,028
Homestead Local Option -Over 65 61,636,359 6,479,861 187 58,479,353
Homestead Local Option -Disabled Person 0 0 0 0
Homestead Local Option -Disabled Person 825,140 70,000 2 705,387
Over 65
Solar & Wind Powered Devices 280,827 1 1 280,827
Pollution control 0 0 0 0
Community Housing Development 0 0 0 0
Childcare Facilities Exemption 11.36 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.) 421,725 318,097 4 421,725
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 10,448,863 252
7/20/2025 5:49:38 PM Page 120 of 546
Ordinance No. 2434, Page 10 of 11
CITY OF EULESS
New Construction New Value Counts Taxable
All Real Estate 36,048,681 57 35,157,698
New business in new improvement 0 0 0
Total New Construction 36,048,681 57 35,157,698
New Construction in Residential 10,598,344 45 9,834,824
New Construction in Commercial 25,450,337 12 25,322,874
Market Appraised Counts Taxable
Annexation 0 0 0 0
Deannexation 0 0 0 0
Tax Ceiling Market Taxable Counts Ceiling Amount
Over 65 1,098,853,435 712,780,163 3,325 1,942,247.00
Disable Person 25,642,348 19,075,765 85 60,728.00
Disabled Person Over 65 26,877,109 16,622,410 89 51,816.00
Total Ceilings 1,151,372,892 748,478,338 3,499 2,054,791.00
New Over 65 Ceilings 66,995,811 0 204 0,00
New Disabled Person Ceilings 717,482 0 3 0.00
New Disabled Person Over 65 Ceilings 825,140 0 2 0
Capped Accounts Market Cap Loss Counts Appraised
Cap Total 1,128,311,463 107,167,565 3,119 1,021,143,898
New Cap this Year 572,718 162,505 2 410,213
Circuit Breaker Total 171,470,301 38,227,102 181 133,243,199
New Circuit Breaker this Year 15,070,186 1,637,817 27 13,432,369
All Exemptions by Group Market Exempt Counts Appraised
Residential 3,293,679,675 783,999,132 9,254 3,186,490,863
Commercial 1,092,281,173 1,032,617,305 561 1,069,063,521
Industrial 100,943,991 97,069,960 5 100,943,991
Mineral Lease 0 0 0 0
Agricultural 1,966,463 0 0 1,466
Exemption Total 1,913,686,397 9,820
Market Exempt Counts Appraised
Prorated Absolute 0 0 0 0
Multi -Prorated Absolute 0 0 0 0
Current Taxable Counts Appraised
Value Loss - 25.25(d) 0 0 0
Average Market Average Appraised Counts Average Taxable
Averages for Value Single Family 339,380 331,143 13,088 271,405
7/20/2025 5:49:38 PM Page 121 of 546
Ordinance No. 2434, Page 11 of 11