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Home My WebLink About2230 09-10-2019 ORDINANCE NO. 2230 AN ORDINANCE ADOPTING THE TAX ROLL FOR TAX YEAR 2019 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 2019, Tarrant Appraisal District provided the City with the Certified Appraisal Roll effective for the 2019 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 2019 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 10, 2019; by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: Lidda Martin, Mayor ATTEST: Kim utter, TRMC, CMC, City Secretary APPROVED AS TO FORM: A Wayne K. Olson, City Attorney Ordinance No. 2230, 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 22, 2019 2019 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) ------ -------------------> $ 6,288,404,974 Number of Accounts: 31,876 Absolute Exemptions $ 671,189,712 Cases before ARB—Appraised Value $ 233,115,225 Incompletes $ 87,789,801 Partial Exemptions $ 562,848,609 In Process $ NET TAXABLE VALUE --------------- ------------ -------------- >$ 4,733,461,627 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 ---------- ---------------------->$ 4,935,735,786 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 aw,_Phief Appraiser Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth,Texas 76118 -817.284.0024 1 Ordinance No. 2230, Page 3 of 10 �n T�#^, Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 22, 2019 2019 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. $ 233,115,225 Total appraised value of properties under protest. $ 224,290,439 Net taxable value of properties under protest. $ 157,003,307 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. 2230, Page 4 of 10 TArj- Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 025 Appraisal Roll Information Valuation Summary as of July 22, 2019 2019 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. $ 87,789,801 Total appraised value of incomplete properties $ 64,672,645 Net taxable value of properties under of incomplete properties. $45,270,852 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. 2230, Page 5 of 10 7-rA ri Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF EULESS 02S Appraisal Roll Information Valuation Summary as of July 22, 2019 2019 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 4 Ordinance No. 2230, Page 6 of 10 Tarrant Appraisal District CITY OF EULESS 025 Totals for Roll Instance 000 -JULY ROLL 2019 Value Detail Market Appraised Counts Taxable Real Estate Residential 3,077,733,613 2,887,639,475 13,444 2,361,696,367 Real Estate Commercial 2,693,130,502 2,693,130,502 1,139 2,065,952,537 Real Estate Industrial 74,661,429 74,661,429 23 19,952,647 Personal Property Commercial 612,618,014 612,618,014 1,311 561,457,503 Personal Property Industrial 19,280,258 19,280,258 21 12,634,011 Mineral Lease Properties 1,072,000 1,072,000 15,933 728,350 Agricultural Properties 3,788,865 3,296 5 3,296 Total Value 6,482,284,681 6,288,404,974 31,876 5,022,424,711 Pending Detail Market Appraised Counts Taxable Cases Before ARB 233,549,634 233,115,225 185 224,290,439 Incomplete Accounts 87,789,801 87,789,801 486 64,672,645 In Process Accounts 0 0 0 0 Certified Value 6,160,945,246 5,967,499,948 31,205 4,733,461,627 Ordinance No. 2230, Page 7 of 10 7/21/2019 1:24:50 AM Page 94 of 401 Exemption Detail Market Exempt Counts Appraised Absolute Public 576,364,317 576,314,006 373 576,364,317 Absolute Charitable 10,352,956 10,352,956 17 10,352,956 Absolute Miscellaneous 2 2 2 2 Absolute Religious& Private Schools 84,522,748 84,522,748 53 84,522,748 Indigent Housing 0 0 0 0 Nominal Value 130,432 130,432 5,664 130,432 Disabled Vet 10-29% 7,436,203 150,000 30 6,877,759 Disabled Vet 30-49% 5,686,445 150,000 20 5,455,736 Disabled Vet 50-69% 7,155,354 285,000 29 6,770,144 Disabled Vet 70-99% 37,055,059 1,758,000 147 33,098,255 Disabled Vet 100% 9,517,000 5,735,146 36 8,786,796 Surviving Spouse Disabled Vet 100% 3,264,200 1,633,503 13 2,817,115 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 140,000 58,190 1 140,000 Inventory 44,720,541 16,612,954 8 44,720,541 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 2,278,291,617 416,615,151 9,120 2,088,631,888 Homestead Local Option-Over65 625,094,721 94,068,134 2,736 553,446,629 Homestead Local Option-Disabled Person 0 0 0 0 Solar&Wind Powered Devices 289,465 1,728 1 254,794 Pollution control 18,968,240 777,968 7 18,968,240 Community Housing Development 3,460,346 3,460,346 2 3,460,346 Abatements 1,114,667 286,778 1 1,114,667 Historic Sites 0 0 0 0 Foreign Trade Zone 0 0 0 0 Misc Personal Property(Vehicles, etc.) 22,301,791 21,125,279 20 22,301,791 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 1,234,038,321 18,280 Deferrals Market Deferred Counts Appraised Ag Deferrals 3,788,865 3,785,569 5 3,296 Scenic Deferrals 0 0 0 0 Public Access Airports 0 0 0 0 Other Deferrals 0 0 0 0 Total Deferrals 3,788,865 3,785,569 5 3,296 Ordinance No. 2230, Page 8 of 10 7/21/2019 1:24:50 AM Page 95 of 401 New Exemptions Market Exempt Counts Appraised Absolute Public 62,461,939 62,411,628 8 62,461,939 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% 290,799 7,500 1 255,192 Disabled Vet 50-69% 1,169,585 50,000 5 1,146,276 Disabled Vet 70-99% 4,263,453 168,000 14 4,116,656 Disabled Vet 100% 883,159 591,654 3 871,514 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 18,882,593 8,900,274 3 18,882,593 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 91,937,724 18,018,253 305 90,499,118 Homestead Local Option-Over65 24,306,784 3,249,170 96 22,944,964 Homestead Local Option-Disabled Person 0 0 0 0 Solar&Wind Powered Devices 0 0 0 0 Pollution control 0 194,322 3 2,000,622 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 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 93,590,801 438 New Construction Market New Value Counts Taxable All Real Estate 277,389,176 210,225,090 257 207,980,198 New business in new improvement 0 0 0 0 Total New Construction 277,389,176 210,225,090 257 207,980,198 New Construction in Residential 89,483,753 57,120,400 241 80,954,763 New Construction in Commercial 187,905,423 153,104,690 16 127,025,435 Market Appraised Counts Taxable Annexation 0 0 0 0 Deannexation 0 0 0 0 Ordinance No. 2230, Page 9 of 10 7/21/2019 1:24:50 AM Page 96 of 401 Tax Ceiling Market Taxable Counts Ceiling Amount Over 65 625,094,721 343,569,381 2,736 1,072,608.00 Disable Person 32,781,496 23,396,708 162 82,746.00 Total Ceilings 657,876,217 366,966,089 2,898 1,155,354.00 New Over 65 Ceilings 27,631,032 0 113 0.00 New Disabled Person Ceilings 599,455 0 4 0.00 Capped Accounts Market Cap Loss Counts Appraised Cap Total 1,539,616,571 189,582,943 6,599 1,350,033,628 New Cap this Year 368,308,344 28,141,016 1,251 340,167,328 All Exemptions by Group Market Exempt Counts Appraised Residential 2,284,479,494 524,439,796 9,189 2,094,819,765 Commercial 693,554,354 648,692,423 373 693,554,354 Industrial 63,206,260 60,562,802 5 63,206,260 Mineral Lease 343,300 343,300 5,708 343,300 Agricultural 0 0 0 0 Exemption Total 1,234,038,321 15,275 Market Exempt Counts Appraised Prorated Absolute 225,001 174,691 2 225,001 Multi-Prorated Absolute 0 0 10 65,922,285 Current Taxable Counts Appraised Value Loss-25.25(d) 0 0 0 Average Market Average Appraised Counts Average Taxable Averages for Value Single Family 239,390 224.375 12,609 182,956 Ordinance No. 2230, Page 10 of 10 7/21/2019 1:24:50 AM Page 97 of 401