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HomeMy WebLinkAboutItem 07 - Certified Estimated Tax RollsMEMO TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: BRUNO RUMBELOW, CITY MANAGER MEETING DATE: AUGUST 6, 2024 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 $19,276,319,944 less exemptions of $6,973,107,833 for a net taxable value of $12,303,212,111. 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 2024 is 100%. As prescribed by law, the appraised value from the certified rolls is $19,276,319,944, less $6,973,107,833 in exemptions, producing a net taxable value of $12,303,212,111. The new construction value included in the net taxable value amount is $54,942,850. 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 2025. Staff recommends approval. July 29, 2024 I, Colette Ballinger, Tax Assessor -Collector for the City of Grapevine submit to the City Council the 2024 Appraisal Roll as sworn to by Joe Don Bobbitt, Chief Appraiser of Tarrant County Appraisal District, Shane Docherty, Chief Appraiser of Dallas County Appraisal District and Don Spencer, 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 Total Dallas Certified Appraised Value Total Denton Certified Appraised Value Less Agricultural Deferral, Exemptions and ARB Net Taxable ARB Value Incomplete Property Value In Process New Construction (Included in net taxable) $ 18,710,634,404 $ 564,459,450 $ 1,226,090 $ - 6,973,107,833 $ 12,303,212,111 193,063,602 725,238,427 1,411,006 54,942,850 I certify an anticipated collection rate of 100% for the tax year 2024. This total percentage includes current taxes, delinquent taxes, rollback taxes, penalties and interest. Witness my hand this 29th day of July 2024. •*o1ette r llinger, RTA, CSTA Tax Assessor -Collector t Sworn and subscrib to e this 29th day of July 2024. WA& t) Notary Public Signature CountX. State ;�o:nY°rift,: DEBRAMCLEOD l *: My Notary ID # 10822719 Expires August 10, 2024 Grapevine-Colleyville Area Tax Office 817.481-1242 IL 3072 Mustang Drive www.gcisd,net Grapevine, Texas 76051 PURPOSE • INNOVATION • COMMUNITY B Tarrant Appraisal District Joe Don Bobbitt, Chief Appraiser CITY OF GRAPEVINE 011 Appraisal Roll Information Valuation Summary as of July 25, 2024 2024 Certified Property Information I, Joe Don Bobbitt, 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) ------------------------- >$ 18,710,634,404 Number of Accounts: 28,440 Absolute Exemptions $ 2,826,131,470 Cases before ARB —Appraised Value $ 315,576,122 Incompletes $ 2,029,231,196 Partial Exemptions $ 1,738,677,950 In Process $ 1,888,709 NET TAXABLE VALUE ----------------------------------------- >$ 11,799,128,957 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 -------------------------------- >$ 12,718,841,242 Including suggested values to be used for pending ARB accounts (see page two), Incompletes (see page three) and in Process accounts (see page four). /Orze;t azl-�e- Joe Don Bobbitt, Chief Appraiser Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 1 Tarrant Appraisal District Joe Don Bobbitt, Chief Appraiser CITY OF GRAPEVINE 011 Appraisal Roll Information Valuation Summary as of July 25, 2024 2024 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. $ 315,576,122 Total appraised value of properties under protest. $ 275,804,074 Net taxable value of properties under protest. $ 193,062,852 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 Tarrant Appraisal District Joe Don Bobbitt, Chief Appraiser CITY OF GRAPEVINE 011 Appraisal Roll Information Valuation Summary as of July 25, 2024 2024 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 subiect to change and are also subject to appeal before the Appraisal Review Board. $ 2,029,231,196 Total appraised value of incomplete properties $ 1,036,054,896 Net taxable value of properties under of incomplete properties. $ 725,238,427 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 I= Tarrant Appraisal District Joe Don Bobbitt, Chief Appraiser CITY OF GRAPEVINE 011 Appraisal Roll Information Valuation Summary as of July 25, 2024 2024 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. $ 1,888,709 Total appraised value of In Process properties $ 1,411,006 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 DALLAS CENTRAL APPRAISAL DISTRICT CERTIFICATION OF APPRAISAL ROLL Year: 2024 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 $564,459,450 $503,956,111 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: Values under protest as determined by 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 Market Value Taxable Value $750 $0 $750 $0 $0 $0 I, Shane Docherty, 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 25th day of July, 2024 . Dallas Central Appraisal District Shane Docherty Executive Director/Chief Appraiser *Total Value of New Construction in Certified Market Value above $854,770 **Value of Disputed New Construction in Protested Market Value Above $0 2949 N Slemmons Fwy, Dallas, TX 75247-6195 (214) 631.0520 DENTON County 2024 CERTIFIED TOTALS As of Certification C39 - GRAPEVINE CITY OF Property Count: 7 ARB Approved Totals 7/20/2024 9:10:54AM I Land Value Homesite: 0 Non Homesite: 1,101,180 Ag Market: 0 Timber Market: 0 Total Land (+) 1,101,180 1 Improvement Value Homesite: 0 Non Homesite: 0 Total Improvements (+) 0 1 Non Real Count Value Personal Property: 4 124,910 Mineral Property: 0 0 Autos: 0 0 Total Non Real (+) 124,910 Market Value = 1,226.090 1 Ag Non Exempt Exempt Total Productivity Markel: 0 0 Ag Use: 0 0 Productivity Loss 0 0 Timber Use: 0 0 Appraised Value = 1,226,090 Productivity Loss: 0 0 Homestead Cap 0 0 23.231 Cap 0 0 Assessed Value = 1,226,090 Total Exemptions Amount 0 1,099,047 (Breakdown on Next Page) Net Taxable = 127,043 APPROXIMATE TOTAL LEVY = NET TAXABLE' (TAX RATE / 100) 318.32 = 127,043 - (0.250560 / 100) Certified Estimate of Markel Value: 1,226,090 Certified Estimate of Taxable Value: 127,043 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 C39/652994 Page 497 of 2843 RESOLUTION NO. 2024-012 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GRAPEVINE, TEXAS, APPROVING THE TAX ROLLS FOR TAX YEAR 2024 ON PROPERTY WITHIN THE CITY; AND PROVIDING AN EFFECTIVE DATE WHEREAS, on or by July 25, 2024, the Chief Appraisers of the Tarrant, Dallas and Denton Appraisal Districts approved and provided to the Grapevine City Council the Tax Rolls for 2024 with a total appraised value of $19,276,319,944 and having a net taxable value of $12,303,212,111; 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 2024 for the City of Grapevine, Texas be and hereby approved in the amount of $19,276,319,944 for total appraised value. Section 3. That the certified net taxable value (total appraised value less exemptions) of $12,303,212,111 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 $193,063,602 has been assigned to this property while a minimum value of $726,649,433 in properties not on the rolls has also been assigned for tax rate calculation purposes. Section 5. That the certified values also include a taxable value of $1,108,762,078 associated with over 65/disabled properties for which the City implemented a tax freeze on the amounts paid by those qualifying properties Section 6. 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 6th day of August, 2024. APPROVED: William D. Tate Mayor ATTEST: Tara Brooks City Secretary APPROVED AS TO FORM: Matthew C. G. Boyle City Attorney Resolution No. 2024-012 2