HomeMy WebLinkAbout2166 09-12-2017 ORDINANCE NO. 2166
AN ORDINANCE ADOPTING THE TAX ROLL FOR TAX YEAR 2017 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 2017, Tarrant Appraisal District provided the
City with the Certified Appraisal Roll effective for the 2017 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 2017 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 12, 2017; by a vote of 7 ayes,
o nays, and 0 abstentions.
APPROVED:
' y 1, .","/7/"...7.)/74,'4itZfLI.)
Lt e artin, Mayor ---
ATTEST:
-, i)Leet)
K Sutter, TRMC City Secretary
APPROVED AS TO FORM:
t.)1(-6/_,A,„
Wayne K. Olson, City Attorney
Ordinance No. 2166, Page 2 of 10
EXHIBIT A ``
Tarrant Appraisal District
Jeff Law, Chief Appraiser
CITY OF EULESS 025
Appraisal Roll Information Valuation Summary as of July 25, 2017
2017 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) > $ 5,190,892,308
Number of Accounts: 31,314
Absolute Exemptions $ 630,956,568
Cases before ARB—Appraised Value $ 265,357,691
Incompletes $ 60,046,675
Partial Exemptions $ 436,083,469
In Process $ 268,022
NET TAXABLE VALUE >$ 3,798,179,883
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 > $ 4,001,295,340
Including suggested values to be used for pending ARB accounts (see page two), Incompletes (see page
three) and In Process accounts (see page four).
Jefft aw, hief Appraiser
Tarrant Appraisal District
2500 Handley Ederville Road - Fort Worth,Texas 76118- 817.284.0024
1
Ordinance No. 2166, Page 3 of 10
EXHIBIT A lrAD
Tarrant Appraisal District
Jeff Law, Chief Appraiser
CITY OF EULESS 025
Appraisal Roll Information Valuation Summary as of July 25, 2017
2017 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.
$ 265,357,691
Total appraised value of properties under protest.
$ 253,439,089
Net taxable value of properties under protest.
$ 177,407,362
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. 2166, Page 4 of 10
EXHIBIT A
Tarrant Appraisal District
Jeff Law, Chief Appraiser
CITY OF EULESS 025
Appraisal Roll Information Valuation Summary as of July 25, 2017
2017 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.
$ 60,046,675
Total appraised value of incomplete properties
$ 36,344,875
Net taxable value of properties under of incomplete properties.
$ 25,441,413
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. 2166, Page 5 of 10
EXHIBIT A TAtiprer,
Tarrant Appraisal District
Jeff Law, Chief Appraiser
CITY OF EULESS 025
Appraisal Roll Information Valuation Summary as of July 25, 2017
2017 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.
$ 268,022
Total appraised value of In Process properties
$ 266,682
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. 2166, Page 6 of 10
Afti Tarrant Appraisal District
^ °° EXHIBIT A CITY OF EULESS 025
Totals for Roll Instance 000 July 2017 Certified Roll
2017
Value Detail Market Appraised Counts Taxable
Real Estate Residential 2,496,923,908 2,325,995,026 12,978 1,900,449,052
Real Estate Commercial 2,297,124,515 2,297,118,511 1,149 1,651,802,210
Real Estate Industrial 21,271,094 21,271,094 21 21,271,094
Personal Property Commercial 529,561,798 529,561,798 1,229 500,562,372
Personal Property Industrial 16,308,440 16,308,440 23 13,789,592
Mineral Lease Properties 633,370 633,370 15,907 352,140
Agricultural Properties 3,158,455 4,069 7 4,069
Total Value 5,364,981,580 5,190,892,308 31,314 4,088,230,529
Pending Detail Market Appraised Counts Taxable
Cases Before ARB 269,328,801 265,357,691 507 253,439,089
Incomplete Accounts 60,286,908 60,046,675 321 36,344,875
In Process Accounts 268,022 268,022 9 266,682
Certified Value 5,035,097,849 4,865,219,920 30,477 3,798,179,883
Ordinance No. 2166, Page 7 of 10
7/25/2017 4:57:46 AM Page 94 of 381
LExttpg1e rt,etail Market Exempt Counts Appraised
Absolute Public 537,899,040 537,899,040 340 537,899,040
Absolute Charitable 9,829,698 9,829,698 24 9,829,698
Absolute Miscellaneous 0 0 0 0
Absolute Religious&Private Schools 83,435,901 83,227,830 65 83,435,901
Indigent Housing 0 0 0 0
Nominal Value 80,839 80,839 7,612 80,839
Disabled Vet 10-29% 6,205,645 145,000 29 5,763,789
Disabled Vet 30-49% 6,506,442 210,000 28 6,065,459
Disabled Vet 50-69% 3,565,404 185,000 19 3,345,125
Disabled Vet 70-99% 25,592,816 1,554,000 130 22,831,852
Disabled Vet 100% 5,610,383 3,301,976 26 5,156,638
Surviving Spouse Disabled Vet 100% 1,963,711 816,084 10 1,779.020
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 394,954 333,081 2 391,414
Inventory 16,115,625 3,705,404 4 16,115,625
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 1,776,366,706 321,279,350 8,580 1,608,641,958
Homestead Local Option-Over 65 469,648,681 85,340,383 2,478 412,679,999
Homestead Local Option-Disabled Person 0 0 0 0
Solar&Wind Powered Devices 248,978 1,728 1 210,574
Pollution control 2,285,151 99,398 3 2,285,151
Community Housing Development 18,765,425 18,765,425 3 18,765,425
Abatements 1,206,889 265,801 2 1,206,889
Historic Sites 0 0 0 0
Foreign Trade Zone 0 0 0 0
Misc Personal Property(Vehicles, etc.) 0 0 0 0
Total Exemptions 1,067,040,037 19,356
Deferrals Market Deferred Counts Appraised
Ag Deferrals 2,137,855 2,134,472 4 3,383
Scenic Deferrals 0 0 0 0
Public Access Airports 0 0 0 0
Other Deferrals 0 0 0 0
Total Deferrals 2,137,855 2,134,472 4 3,383
Ordinance No. 2166. Page 8 of 10
7/25/2017 4:57:46 AM Page 95 of 381 — —_
tixrwroons 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% 374,623 5,000 1 374,623
Disabled Vet 30-49% 722,540 22,500 3 719,356
Disabled Vet 50-69% 421,782 20,000 2 421,782
Disabled Vet 70-99% 961,515 60,000 5 935,571
Disabled Vet 100% 251,828 174,654 1 233,318
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 Local Option-General 78,674,369 15,428,776 276 77,410,572
Homestead Local Option-Over 65 16,643,931 2,403,802 72 15,389,511
Homestead Local Option-Disabled Person 0 0 0 0
Solar&Wind Powered Devices 248,978 1,728 1 210,574
Pollution control 0 0 0 0
Community Housing Development 0 0 0 0
Abatements 236,889 33,156 1 236,889
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 18,149,616 362
New Construction Market New Value Counts Taxable
All Real Estate 106,649,450 68,758,569 219 99,110,287
New business in new improvement 0 0 0 0
Total New Construction 106,649,450 68,758,569 219 99,110,287
New Construction in Residential 75,856,611 51,675,391 211 68,317,448
New Construction in Commercial 30,792,839 17,083,178 8 30,792,839
Market Appraised Counts Taxable
Annexation 0 0 0 0
Deannexation 0 0 0 0
Ordinance No. 2166, Page 9 of 10
7/25/2017 4:57:46 AM Page 96 of 381
ffrEffejitgA Market Taxable Counts Ceiling Amount
Over 65 469,648,681 242,153,977 2,478 870,975.00
Disable Person 23,776,430 16,519,937 140 66,138.00
Total Ceilings 493,425,111 258,673,914 2,618 937,113.00
New Over 65 Ceilings 16,368,983 0 71 0.00
New Disabled Person Ceilings 538,083 0 2 0.00
Capped Accounts Market Cap Loss Counts Appraised
Cap Total 1,322,620,793 167,743,457 6,821 1,154,877,336
New Cap this Year 182,370,659 15,626,702 904 166,743,957
All Exemptions by Group Market Exempt Counts Appraised
Residential 1,782,753,455 416,091,688 8,652 1,615,034,711
Commercial 662,882,236 648,149,791 345 662,876,232
Industrial 3,537,540 2,518,848 2 3,537,540
Mineral Lease 279,710 279,710 7,650 279,710
Agricultural 0 0 0 0
Exemption Total 1,067,040,037 16,649
Market Exempt Counts Appraised
Prorated Absolute 235,857 27,786 1 235,857
Multi-Prorated Absolute 0 0 4 19,142,100
Current Taxable Counts Appraised
Value Loss-25.25(d) 0 0 0
Average Market Average Appraised Counts Average Taxable
Averages for Value Single Family 204,326 189,760 10,964 153,352
Ordinance No. 2166, Page 10 of 10
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