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HomeMy WebLinkAboutItem 05 - Tax RollsMEMO TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: BRUNO RUMBELOW, CITY MANAGER MEETING DATE: AUGUST 2, 2022 SUBJECT: RESOLUTION TO ACCEPT THE CERTIFIED TAX ROLLS RECOMMENDATION: Staff recommends City Council approve a resolution to accept the Certified Estimated Tax Rolls having a total appraised value of $16,429,116,309 less exemptions of $5,990,357,982 for a net taxable value of $10,438,758,327. FUNDING SOURCE: This action has no material effect on City funds. BACKGROUND: This resolution is provided pursuant to Section 26.04 of the Texas Property Tax Code which requires the assessor for a taxing unit to submit the total appraised value, the total assessed value and the total taxable value of the property within the unit's boundaries to the unit's governing body by August 1 or as soon thereafter as is practicable. Colette Ballinger, Tax Assessor, has submitted this information to the City and certified that the estimated tax collection rate for tax year 2022 is 101 %. As prescribed by law, the appraised value from the certified rolls is $16,429,116,309, less $5,990,357,982 in exemptions, producing a net taxable value of $10,438,758,327. The new construction value included in the net taxable value amount is $104,576,871. The City Council designates Colette Ballinger, RTA, CSTA (Registered Tax Assessor Collector, Certified School Tax Assessor) as the official person to calculate and publish the No New Revenue and Voter Approval rate calculations for the City of Grapevine, Texas for FY 2023. Staff recommends approval. JS/GJ �*GRAPEVINE COLLEYVILL INDEPENDENT SCHOOL DISTRICT July 26, 2022 I, Colette Ballinger, Tax Assessor -Collector for the City of Grapevine submit to the City Council the 2022 Appraisal Roll as sworn to by Jeff Law, Chief Appraiser of Tarrant County Appraisal District, Kenneth Nolan, Chief Appraiser of Dallas County Appraisal District and Hope McClure, Chief Appraiser of Denton Central Appraisal District. Attached, herewith, are the appraisal roll valuation summary sheets with hard copies of the appraisal roll available for inspection at 3072 Mustang Drive, Grapevine, Texas 76051. Total Tarrant Certified Appraised Value $ 15,977,948,536 Total Dallas Estimated Certified Appraised Value $ 449,886,730 Total Denton Estimated Certified Appraised Value $ 1,281,043 Less Agricultural Deferral, Exemptions and ARB $ - 5.990 357.982 Net Taxable $ 10,438,758,327 ARB Value $ 255,052,801 Incomplete Property Value $ 306,942,334 In Process $ 201,875 New Construction $ 104,576,871 (Included in net taxable) I certify an anticipated collection rate of 101% for the tax year 2022. This total percentage includes current taxes, delinquent taxes, rollback taxes, penalties and interest. I certify $56,047 in excess debt collections for tax year 2021. Witness my hand this 26th day of July 2022. Colette Ballinger, RTA, CSTA Tax Assessor -Collector Sworn and subscribed_ too me this 26th day of July 2022. _ Tc2 Ws i Q -iC�o ; �RKts DEBry MCLEOD ayl My Note IDp10822719 Notary Public Signature County State '+;off'" xdmt0,2024 Grapevine-Colleyville Area Tax Office 817.481-1242 e, 3072 Mustang Drive www.goisd.net Grapevine, Texas 76051 PURPOSE • INNOVATION • COMMUNITY Tarrant Appraisal 01stdct Jeff Law, Chief Appraiser CITY OF GRAPEVINE 011 Appraisal Roll Information Valuation Summary as of July 21, 2022 2022 Certified Property Information I, Jeff Law, Chief Appraiser for the Tarrant Appraisal District, to the best of my ability do solemnly swear that the attached is that portion of the appraisal roll for the Tarrant Appraisal District which lists property taxable by the above -named entity and constitutes their Certified Appraisal Roll. APPRAISED VALUE (Considers Value Caps) ------------------------->$ 15,977,948,536 Number of Accounts: 28,182 Absolute Exemptions $ 2,695,651,323 Cases before ARB— Appraised Value $ 458,237,366 Incompletes $ 476,594,129 Partial Exemptions $ 2,242,498,276 In Process $ 461,459 NETTAXABLE VALUE ----------------------------------------- >$ 10,104,505,983 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 -------------------------------- >$ 10,666,702,993 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, OiefAppraiser Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 1 �'Vw Tarrant AppraWl 01strlct Jeff Law, Chief Appraiser CITY OF GRAPEVINE 011 Appraisal Roll Information Valuation Summary as of July 21, 2022 2022 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. $ 458,237,366 Total appraised value of properties under protest. $ 364,361,144 Net taxable value of properties under protest. $ 255,052,801 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 r Tarrant Appraisal DWct Jeff Law, Chief Appraiser CITY OF GRAPEVINE 011 Appraisal Roll Information Valuation Summary as of July 21, 2022 2022 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 chance and are also subiect to appeal before the Appraisal Review Board. $ 476,594,129 Total appraised value of incomplete properties $ 438,489,049 Net taxable value of properties under of incomplete properties. $ 306,942,334 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 Tarrant Appraisal DlsMct Jeff Law, Chief Appraiser CITY OF GRAPEVINE 011 Appraisal Roll Information Valuation Summary as of July 21, 2022 2022 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. $ 461,459 Total appraised value of In Process properties $ 201,875 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 7 DALLAS CENTRAL APPRAISAL DISTRICT CERTIFICATION OF APPRAISAL ROLL Year: 2022 Jurisdiction: City of GRAPEVINE In accordance with the requirements of the Texas Property Tax Code, Chapter 26, Section 26.01, paragraphs (A) and (B), the following values are hereby certified: Market Value of all Real & Business Personal Property Before Qualified Exemptions* Taxable Value of all Real & Business Personal Property $449,886,730 $334,112,671 In accordance with the requirements of the Texas Property Tax Code, Chapter 26, Section 26.01, paragraph (C), the following values are hereby certified as disputed values and are not included in the above totals: Market Value Taxable Value Values under protest as determined by $0 $0 the Appraisal District** Values under protest as claimed by property owner or estimated by Appraisal District in event property owner's claim is upheld Freeport Estimated Loss Estimated Net Taxable 1, W. Kenneth Nolan, Executive Director/Chief Appraiser of the Dallas Central Appraisal District, do hereby certify the aforementioned values and totals to the taxing jurisdiction indicated above, in accordance with the requirements of the laws of the State of Texas on this 251h day of July, 2022 . Dallas Central Appraisal District W. Kenneth Nolan Executive Director/Chief Appraiser *Total Value of New Construction in Certified Market Value above $16,414.410 **Value of Disputed New Construction in Protested Market Value Above $0 2949 N Stemmons Fwy, Dallas, TX 75247-6195 (214) 631-0520 DENTON County 2022 PRELIMINARY TOTALS C39 - GRAPEVINE CITY OF Property Count:7 Not Under ARB Review Totals 7/21/2022 9:59:46AM I Land Value Homesite, 0 Non Homesite: 1,143,493 Ag Market 0 Timber Market: 0 Total Land M 1,143,493 1 Improvement Value Homesite: 0 Non Homesite: 0 Total Improvements N 0 1 Non Real Count Value Personal Property: 4 137,550 Mineral Property: 0 0 Autos. 0 0 Total Non Real M 137,550 Market Value = 1,281,043 1 Ag Non Exempt Exempt' Total Productivity Markel: 0 0 Ag Use. 0 0 Productivity Loss (-) 0 Timber Use: 0 0 Appraised Value = 1,281,043 Productivity Loss: 0 0 Homestead Cap (-) 0 Assessed Value = 1,281,043 Total Exemptions Amount (-) 1,141,370 (Breakdown on Next Page) Net Taxable = 139,673 APPROXIMATE TOTAL LEVY = NET TAXABLE' (TAX RATE 1100) 379.65 = 139,673 - (0.271811 1100) Certified Estimate of Market Value: 1,281,043 Certified Estimate of Taxable Value: 139,673 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 C391652994 Page 496 of 2798 RESOLUTION NO. 2022-007 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GRAPEVINE, TEXAS, APPROVING THE TAX ROLLS FOR TAX YEAR 2022 ON PROPERTY WITHIN THE CITY; AND PROVIDING AN EFFECTIVE DATE WHEREAS, on or by July 25, 2022, the Chief Appraisers of the Tarrant, Dallas and Denton Appraisal Districts approved and provided to the Grapevine City Council the Tax Rolls for 2022 with a total appraised value of $16,429,116,309 and having a net taxable value of $10,438,758,327. Tarrant and Dallas Counties provided certified values while Denton County provided a certified estimate. Certified values will be provided at a later date; and WHEREAS, all legal prerequisites for the adoption of this resolution have been met, including but not limited to the Local Government Code and the Open Meetings Act; and WHEREAS, the City Council hereby declares that the approval of this resolution is in the best interests of the health, safety, and welfare of the public. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF GRAPEVINE, TEXAS: Section 1. That all matters stated in the preamble are true and correct and are incorporated herein as if copied in their entirety. Section 2. That the Certified Tax Rolls value for the tax year 2022 for the City of Grapevine, Texas be and hereby approved in the amount of $16,429,116,3090 for total appraised value. Section 3. That the certified net taxable value (total appraised value less exemptions) of $10,438,758,327 is approved. Section 4. That in addition to the value shown in Section 3 above, the Chief Appraisers have prepared a list of all properties pending disposition before the Appraisal Review Board. A projected minimum value of $255,052,801 has been assigned to this property while a minimum value $307,144,209 in properties not on the rolls has also been assigned for tax rate calculation purposes. Section 5. That this resolution shall take effect from and after the date of its passage. PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF GRAPEVINE, TEXAS on this the 2nd day of August, 2022. APPROVED: William D. Tate Mayor ATTEST: Tara Brooks City Secretary APPROVED AS TO FORM: Matthew C. G. Boyle City Attorney Resolution No. 2022-007