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Home My WebLink About2201 09-11-2018 ORDINANCE NO. 2201 AN ORDINANCE ADOPTING THE TAX ROLL FOR TAX YEAR 2018 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 July 25, 2018, Tarrant Appraisal District provided the City with the Certified Appraisal Roll effective for the 2018 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 2018 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 11, 2018; by a vote of 7 ayes, o nays, and o abstentions. APPROVED: r .J Linda Martin, Mayor ATTEST: ae'ly- lz�Z2 it Sutter, RMC City Secretary APPROVED AS TO FORM: L,C" Wayne K. Olson, City Attorney Ordinance No. 2201, Page 2 of 10 Exhibit A 111- w Tarrant Appraisal Disinct Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 20, 2018 2018 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) ----------------- -- ------>$ 5,647,331,280 Number of Accounts: 31,425 Absolute Exemptions $ 652,655,167 Cases before ARB—Appraised Value $ 118,941,409 Incompletes $ 119,530,417 Partial Exemptions $483,855,795 In Process $ NET TAXABLE VALUE --------------------------- -------------- >$ 4,272,348,492 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 --------------------------------> $ 4,415,713,775 Including suggested values to be used for pending ARB accounts (see page two), Incompletes (see page three) and In Process accounts (see page four). y-- Jeff,,aw,.�,hief Appraiser Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth,Texas 76118 - 817.284.0024 Ordinance No. 2201, Page 3 of 10 1 Exhibit A I T- fa Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 20, 2018 2018 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. $ 118,941,409 Total appraised value of properties under protest. $ 112,927,761 Net taxable value of properties under protest. $ 79,049,433 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. 2201, Page 4 of 10 Exhibit A �n Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 20, 2018 2018 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. $ 119,530,417 Total appraised value of incomplete properties $ 91,879,786 Net taxable value of properties under of incomplete properties. $ 64,315,850 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 Ordinance No. 2201, Page 5 of 10 3 Exhibit A -,V- 0 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 20, 2018 2018 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. Total appraised value of In Process properties 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 Ordinance No. 2201, Page 6 of 10 4 Exhibit A Tarrant Appraisal District CITY OF EULESS 025 Totals for Roll Instance 000-July Roll 2018 Value Detail Market Appraised Counts Taxable Real Estate Residential 2,749,267,319 2,576,618,180 13,089 2,101,614,965 Real Estate Commercial 2,476,665,103 2,476,665,103 1,150 1,825,123,200 Real Estate Industrial 17,437,875 17,437,875 20 17,437,875 Personal Property Commercial 560,396,256 560,396,256 1,233 520,837,748 Personal Property Industrial 15,479,856 15,479,856 22 11,667,111 Mineral Lease Properties 730,190 730,190 15,905 471,320 Agricultural Properties 3,781,417 3,820 6 3,820 Total Value 5,823,758,016 5,647,331,280 31,425 4,477,156,039 Pending Detail Market Appraised Counts Taxable Cases Before ARB 119,489,577 118,941,409 331 112,927,761 Incomplete Accounts 119,530,417 119,530,417 487 91,879,786 In Process Accounts 0 0 0 0 Certified Value 5,584,738,022 5,408,859,454 30,607 4,272,348,492 Ordinance No. 2201, Page 7 of 10 7/19/2018 9:25:15 AM Page 94 of 389 Exhibit A Exemption Detail Market Exempt Counts Appraised Absolute Public 547,116,781 547,110,003 365 547,116,781 Absolute Charitable 17,477,181 17,324,886 23 17,477,181 Absolute Miscellaneous 2 2 2 2 Absolute Religious&Private Schools 88,381,778 88,220,276 62 88,381,778 Indigent Housing 0 0 0 0 Nominal Value 56,246 56,246 3,387 56,246 Disabled Vet 10-29% 7,336,273 160,000 32 6,741,989 Disabled Vet 30-49% 5,933,715 172,500 23 5,646,485 Disabled Vet 50-69% 5,541,941 235,000 24 5,112,762 Disabled Vet 70-99% 29,717,350 1,590,000 133 26,499,716 Disabled Vet 100% 6,035,866 3,710,246 26 5,561,560 Surviving Spouse Disabled Vet 100% 3,096,084 1,373,915 13 2,717,183 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 422,290 342,306 2 412,291 Inventory 10,273,791 2,827,418 3 10,273,791 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 2,028,163,894 370,583,556 8,947 1,856,062,923 Homestead Local Option-Over 65 545,722,749 90,726,992 2,634 483,024,728 Homestead Local Option-Disabled Person 0 0 0 0 Solar&Wind Powered Devices 268,891 1,728 1 231,631 Pollution control 12,419,751 711,839 6 12,419,751 Community Housing Development 3,403,527 3,403,527 2 3,403,527 Abatements 1,236,889 0 2 1,236,889 Historic Sites 0 0 0 0 Foreign Trade Zone 0 0 0 0 Misc Personal Property(Vehicles, etc.) 8,994,141 7,960,522 5 8,994,141 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 Total Exemptions 1,136,510,962 15,692 Deferrals Market Deferred Counts Appraised Ag Deferrals 3,781,417 3,777,597 6 3,820 Scenic Deferrals 0 0 0 0 Public Access Airports 0 0 0 0 Other Deferrals 0 0 0 0 Total Deferrals 3,781,417 3,777,597 6 3,820 Ordinance No. 2201, Page 8 of 10 7/19/2018 9:25:15 AM Page 95 of 389 Exhibit A New Exemptions Market Exempt Counts Appraised Absolute Public 82,462 75,684 1 82,462 Absolute Charitable 0 0 0 0 Absolute Miscellaneous 0 0 0 0 Absolute Religious& Private Schools 329,406 307,746 1 329,406 Indigent Housing 0 0 0 0 Nominal Value 0 0 0 0 Disabled Vet 10-29% 381,343 5,000 1 381,343 Disabled Vet 30-49% 656,408 15,000 2 656,408 Disabled Vet 50-69% 2,141,222 80,000 8 2,051,208 Disabled Vet 70-99% 1,100,480 48,000 4 1,043,178 Disabled Vet 100% 0 0 0 0 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 88,252,849 17,360,091 307 87,229,581 Homestead Local Option-Over 65 20,501,801 3,183,124 94 19,478,533 Homestead Local Option-Disabled Person 0 0 0 0 Solar&Wind Powered Devices 0 0 0 0 Pollution control 0 507,300 1 9,543,470 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.) 1,027,063 280,102 1 1,027,063 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 Total New Exemptions 21,862,047 420 New Construction Market New Value Counts Taxable All Real Estate 85,459,714 55,791,261 133 80,266,295 New business in new improvement 0 0 0 0 Total New Construction 85,459,714 55,791,261 133 80,266,295 New Construction in Residential 45,974,484 29,100,972 118 40,781,065 New Construction in Commercial 39,485,230 26,690,289 15 39,485,230 Market Appraised Counts Taxable Annexation 0 0 0 0 Deannexation 0 0 0 0 Ordinance No. 2201, Page 9 of 10 7/19/2018 9:25:15 AM Page 96 of 389 Exhibit A Tax Ceiling Market Taxable Counts Ceiling Amount Over 65 545,722,749 291,950,368 2,634 976,899.00 Disable Person 29,605,892 20,848,799 158 78,157.00 Total Ceilings 575,328,641 312,799,167 2,792 1,055,056.00 New Over 65 Ceilings 19,548,321 0 90 0.00 New Disabled Person Ceilings 604,154 0 3 0.00 Capped Accounts Market Cap Loss Counts Appraised Cap Total 1,308,931,091 172,100,971 6,339 1,136,830,120 New Cap this Year 135,823,941 11,690,650 598 124,133,291 All Exemptions by Group Market Exempt Counts Appraised Residential 2,034,713,464 471,985,387 9,017 1,862,612,493 Commercial 682,149,912 662,920,711 357 682,149,912 Industrial 2,473,297 1,346,314 1 2,473,297 Mineral Lease 258,550 258,550 3,440 258,550 Agricultural 0 0 0 0 Exemption Total 1,136,510,962 12,815 Market Exempt Counts Appraised Prorated Absolute 918,277 597,703 9 918,277 Multi-Prorated Absolute 0 0 8 4,997,508 Current Taxable Counts Appraised Value Loss-25.25(d) 0 0 0 Average Market Average Appraised Counts Average Taxable Averages for Value Single Family 223,062 208,650 11,319 168,647 Ordinance No. 2201, Page 10 of 10 7/19/2018 9:25:15 AM Page 97 of 389