HomeMy WebLinkAbout2132 09-13-2016 ORDINANCE NO. 2132
AN ORDINANCE ADOPTING THE TAX ROLL FOR TAX YEAR 2016 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 25th day of July 2016, Tarrant Appraisal District provided the
City with the Certified Appraisal Roll effective for the 2016 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 2016 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 13, 2016; by a vote of 7 ayes,
0 nays, and 0 abstentions.
APPROVED:
nta) Y7L61/2Z-A--4''
Li actin, Mayor
ATTEST:
Ki Sutter, T MC, City Secretary
APPROVED AS TO FORM:
1&)/
Wayne K. Olson, City Attorney
Ordinance No. 2132, Page 2 of 10
EXHIBIT A
iata
Tarrant Appraisal District
Jeff Law, Chief Appraiser
CITY OF EULESS 025
Appraisal Roll Information Valuation Summary as of July 25, 2016
2016 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) > $ 4,619,564,858
Number of Accounts: 31,078
Absolute Exemptions $ 539,743,933
Cases before ARB—Appraised Value $ 242,458,278
Incompletes $ 125,296,781
Partial Exemptions $ 403,074,098
In Process $ 79,133
NET TAXABLE VALUE >$ 3,308,912,635
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 >$ 3,553,921,930
Including suggested values to be used for pending ARB accounts (see page two), Incompletes (see page
three) and In Process accounts (see page four).
Jeff‘w 9iief Appraiser
Tarrant Appraisal District
2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024
1
Ordinance No. 2132, Page 3 of 10
Tarrant Appraisal District
Jeff Law, Chief Appraiser
CITY OF EULESS 025
Appraisal Roll Information Valuation Summary as of July 25, 2016
2016 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.
$ 242,458,278
Total appraised value of properties under protest.
$ 237,015,585
Net taxable value of properties under protest.
$ 165,910,910
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. 2132, Page 4 of 10
1171w
Tarrant Appraisal District
Jeff Law, Chief Appraiser
CITY OF EULESS 025
Appraisal Roll Information Valuation Summary as of July 25, 2016
2016 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 certified
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.
$ 125,296,781
Total appraised value of incomplete properties
$ 79,047,277
Estimated net taxable value of incomplete 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. 2132, Page 5 of 10
Tarrant Appraisal District
Jeff Law, Chief Appraiser
CITY OF EULESS 025
Appraisal Roll Information Valuation Summary as of July 25, 2016
2016 In Process Property Information
The values below are from In Process properties and are not included in the totals certified by the
Chief Appraiser and represented on page 1 of this report.
$ 79,133
Total appraised value of In Process properties
$ 51,108
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. 2132, Page 6 of 10
12ft Tarrant Appraisal District
CITY OF EULESS 025
Totals for Roll Instance July Certification -7-22
2016
Value Detail Market Appraised Counts Taxable
Real Estate Residential 2,210,392,535 2,049,061,711 12,808 1,662,473,378
Real Estate Commercial 2,048,498,519 2,048,498,519 1,129 1,451,362,565
Real Estate Industrial 20,614,747 20,614,747 21 20,614,747
Personal Property Commercial 482,968,556 482,968,556 1,154 475,328,588
Personal Property Industrial 17,434,569 17,434,569 23 14,620,531
Mineral Lease Properties 982,740 982,740 15,936 622,780
Agricultural Properties 3,116,745 4,016 7 4,016
Total Value 4,784,008,411 4,619,564,858 31,078 3,625,026,605
Pending Detail Market Appraised Counts Taxable
Cases Before ARB 245,471,543 242,458,278 435 237,015,585
Incomplete Accounts 125,313,026 125,296,781 521 79,047,277
In Process Accounts 150,921 79,133 2 51,108
Certified Value 4,413,072,921 4,251,730,666 30,120 3,308,912,635
Ordinance No. 2132, Page 7 of 10
7/22/2016 3:09:15 PM Page 94 of 353
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Exemption Detail Market Exempt Counts Appraised
Absolute Public 495,646,593 495,646,593 328 495,646,593
Absolute Charitable 8,664,354 8,664,354 24 8,664,354
Absolute Miscellaneous 0 0 0 0
Absolute Religious&Private Schools 35,468,389 35,432,986 58 35,468,389
Indigent Housing 0 0 0 0
Nominal Value 113,712 113,712 6,702 113,712
Disabled Vet 10-29% 7,296,946 180,000 36 6,649,897
Disabled Vet 30-49% 4,372,873 157,500 21 4,024,284
Disabled Vet 50-69% 2,961,422 165,000 17 2,729,926
Disabled Vet 70-99% 21,870,977 1,470,000 123 19,522,825
Disabled Vet 100% 5,604,690 3,442,384 29 5,226,244
Surviving Spouse Disabled Vet 100% 1,179,257 506,552 7 989,120
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 126,299 58,190 1 105,930
Inventory 16,236,675 4,107,824 5 16,236,675
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 1,619,088,195 291,884,257 8,653 1,459,911,507
Homestead Local Option-Over 65 405,060,679 81,770,921 2,371 356,471,771
Homestead Local Option-Disabled Person 0 0 0 0
Solar&Wind Powered Devices 0 0 0 0
Pollution control 36,794,382 468,321 7 36,794,382
Community Housing Development 18,749,437 18,749,437 3 18,749,437
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 942,818,031 18,385
Deferrals Market Deferred Counts Appraised
Ag Deferrals 2,128,804 2,125,474 4 3,330
Scenic Deferrals 0 0 0 0
Public Access Airports 0 0 0 0
Other Deferrals 0 0 0 0
Total Deferrals 2,128,804 2,125,474 4 3,330
Ordinance No. 2132, Page 8 of 10
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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 436,193 400,790 1 436,193
Indigent Housing 0 0 0 0
Nominal Value 0 0 0 0
Disabled Vet 10-29% 980,826 25,000 5 896,963
Disabled Vet 30-49% 497,076 15,000 2 491,810
Disabled Vet 50-69% 154,685 10,000 1 148,830
Disabled Vet 70-99% 3,570,792 228,000 19 3,195,077
Disabled Vet 100% 1,785,067 1,178,373 8 1,697,643
Surviving Spouse Disabled Vet 100% 805,482 443,032 4 686,290
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 14,809,869 3,636,762 3 14,809,869
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 46,981,783 9,163,481 187 46,172,214
Homestead Local Option-Over 65 10,766,799 1,844,500 56 9,974,174
Homestead Local Option-Disabled Person 0 0 0 0
Solar&Wind Powered Devices 0 0 0 0
Pollution control 0 220,190 4 2,548,334
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 17,165,128 290
New Construction Market New Value Counts Taxable
All Real Estate 67,992,388 48,121,756 162 62,991,316
New business in new improvement 0 0 0 0
Total New Construction 67,992,388 48,121,756 162 62,991,316
New Construction in Residential 57,933,129 43,058,817 160 52,932,057
New Construction in Commercial 10,059,259 5,062,939 2 10,059,259
Market Appraised Counts Taxable
Annexation 0 0 0 0
Deannexation 0 0 0 0
1
Ordinance No. 2132, Page 9 of 10
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I
I
Tax Ceiling Market Taxable Counts Ceiling Amount
Over65 405,060,679 201,029,945 2,371 803,208.00
Disable Person 19,051,824 13,174,142 128 56,536.00
Total Ceilings 424,112,503 214,204,087 2,499 859,744.00
New Over 65 Ceilings 9,550,857 0 52 0.00
New Disabled Person Ceilings 108,793 0 1 0.00
Capped Accounts Market Cap Loss Counts Appraised
Cap Total 1,285,808,238 159,216,781 7,059 1,126,591,457
New Cap this Year 1,256,775,740 154,196,066 6,876 1,102,579,674
All Exemptions by Group Market Exempt Counts Appraised
Residential 1,623,874,310 382,315,439 8,722 1,464,657,529
Commercial 604,147,554 557,329,184 308 604,147,554
Industrial 4,485,983 2,814,038 3 4,485,983
Mineral Lease 359,370 359,370 6,759 359,370
Agricultural 0 0 0 0
Exemption Total 942,818,031 15,792
Market Exempt Counts Appraised
Prorated Absolute 436,193 437,388 2 436,193
Multi-Prorated Absolute 0 0 1 436,193
Current Taxable Counts Appraised
Value Loss-25.25(d) 0 0 0
Average Market Average Appraised Counts Average Taxable
Averages for Value Single Family 184,915 170,955 10,860 137,194
Ordinance No, 2132, Page 10 of 10
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