HomeMy WebLinkAboutR-2008-08 Passed/accept of Harris County Certified Tax Appraisal Roll
13 .
REQUEST FOR CITY COUNCIL AGENDA ITEM
Agenda Date Requested: September 22, 2008
Requested By: Michael Dolby, CPA ~
Department: Finance
Appropriation
Source of Funds: N/A
Account Number: N/A
Report:
Resolution: XX Ordinance:
Amount Budgeted: N/A
Exhibits: Certification from HCAD
Amount Requested: NI A
Exhibits: New Construction Report
Budgeted Item: YES NO
Exhibits:
..,..
SUMMARY & RECOMMENDATION
On September 2, 2008, the City of La Porte received the Certified Appraisal Roll from the Harris County
Appraisal District.
Section 26.04 of the State Property Tax Code requires the submission of the Appraisal Roll to the
Governing Body.
The 2008 Certified Tax Roll for the City of La Porte, as received from the Harris County Appraisal
District (HCAD), shows a total appraised value of $2,144,697,501 and a total taxable value of
$1,716,757,426.
~ft~ I ~
\
RESOLUTION NO. 08- OS
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA PORTE, TEXAS, ADOPTING THE 2008
APPRAISAL ROLL OF THE HARRIS COUNTY APPRAISAL DISTRICT.
WHEREAS, the Harris County Appraisal District has submitted to the City Council of the S;ity of La Porte,
for approval, the 2008 tax appraisal roll; and .
WHEREAS, the City Council is of the opinion that the 2008 appraisal roll with the amounts shown therein
should be adopted;
WHEREAS, the Harris County Appraisal District has certified to the City Council that there was situated in
the City of La Porte, as of January 1,2008, property with a total appraised value of $2,144,697,501 and a
total taxable value of $1,716,757,426.
WHEREAS, new personal property added to the appraisal roll had a total taxable value of $9,658,348 as of
January 1, 2008;
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LA PORTE, THAT:
Section 1. the 2008 taxable roll in the amount of $1,716,757,426, as submitted by the Harris County
Appraisal District is hereby adopted;
Section 2. the City Council officially finds, determines, recites and declares that a sufficient written notice of
the date, hour, place and subject of this meeting of the City Council was posted at a place convenient to the
public at the offices of City of La Porte for the time required by law preceding this meeting, as required by
the Open Meetings Law, Chapter 551, Texas Government Code; and that this meeting has been open to
the public as required by law at all times during which this resolution and the subject matter thereof has
been discussed, considered and formally acted upon. The City Council further ratifies, approves and
confirms such written notice and the contents and posting thereof.
PASSED AND APPROVED this th~ day of 5azf!5 · , 2008.
Cr\ ~F.LA PORT~XAS
~~~\~
Alton Porter, Mayor
ATTEST:
~~dI
M rth Gillett, City Secretary
~
. Askins, Assistant City Attorney
~
071
e
Harris County Appraisal District
13013 Northwest Fwy, Houston, Texas
Information Center: (713)957-7800
Mailing Address:
Office of the Chief Appraiser
P.O. Box 920975
Houston, TX 77292-0975
August 28, 2008
Ms Katherine Powell
Assessor Collector
City of Laporte
POBox 1849
La Porte TX 77572-1849
Dear Ms. Powell:
On August 22, 2008 the appraisal review board (ARB) approved the 2008 appraisal records under Sec. 41.12, Tax
Code, thus making it possible for me to certify this year's appraisal roll to each taxing unit.
While the Tax Code provides for approval of the appraisal records to occur on July 20, it also stipulates that the ARB
cannot approve the records if more than 10% of the total appraised value in the district remains under protest. Under
prior law, approval of the records could not occur until less than 5% of the districts total value remained under protest.
The change in the law is beneficial in Harris County where this year we received over 350,000 value protests--a
substantial increase from prior years.
Approved & Certified Accounts
"Approved" accounts on your certified roll include those on which no protest was filed, those on which a late protest
was filed "without good cause" as determined by the ARB, and those on which a timely or "good cause" late protest
has been determined or dismissed due to failure to appear for the protest hearing.
Uncertified Accounts
Your certified roll does not include the value of accounts still under protest; accounts on which the valuation is
incomplete and notices have not been mailed; and properties which are either ready to notice or have been noticed and
on which the 30-day protest period has not elapsed. As required by law, estimated values applicable to these accounts
are summarized in the enclosed reports. Final certified values for properties in these categories will be included in later
supplemental rolls.
Other Information
Also included in your certification packet is a sheet titled "WHERE TO FIND." This sheet notes where to find information
you will need to calculate your effective and rollback tax rates. The certified residential homestead report includes a
summary of average residential values in your unit, which is information required for your tax rate hearing notices
Please review the homestead exemption data in your printouts to ensure that we used the most current information on
your exemption rates. Also, remember that homestead exemptions may be claimed up to one year after the delinquency
date for the taxes on the homestead. This means that your tax base will be reduced by late applications filed during this
extended application period.
071 August28,2008
Additional value loss may result from provisions in the Tax Code that allow for district court or arbitration appeal
of ARB decisions, late protests, and corrections.
Sincerely,
..
fr-;::~~
Jim Robinson, R.PA Chief Appraiser
Enclosures
071
HARRIS COUNTY APPRAISAL DISTRICT
HOUSTON, TEXAS
THE STATE OF TEXAS,}
COUNTY OF HARRIS. }
2008
CERTIFICATION OF APPRAISAL ROLL AND
LISTING OF PROPERTIES UNDER SECS. 26.01(c) AND (d)
FOR
City of Laporte
Pursuant to Section 26.01 (a), Texas Tax Code, I hereby certify the 2008 appraisal roll of properties taxable by
City of Laporte. The roll is delivered in printed and electronic forms.
The total appraised value now on the appraisal roll for this unit is: $2,144,697,501
The taxable value now on the appraisal roll for this unit is: $1,716,757,426
As required by Section 26.01 (c), Texas Tax Code, I have included with your roll a listing of those properties which are
taxable by the unit but which are under protest and are therefore not included in the appraisal roll values approved by
the appraisal review board and certified above. My estimate of the total taxable value which will be assigned to such
properties if the owners' claims are upheld by the appraisal review board is: $166,701,248
Pursuant to Section 26.01 (d), Texas Tax code, the estimated value of taxable property not under protest and not yet
included on the certified appraisal roll, after hearing loss, is $302,157,384
Signed this 28th day of August, 2008
i)
"
~~~+A
Jim Robinson, R.PA
Chief Appraiser
ASSESSOR'S ACKNOWLEDGEMENT
As tax assessor/collector of the above -named taxing unit, I hereby acknowledge receipt of the certified 2008
appraisal roll on this the day of , 2008
071 CITY OF LAPORTE
TAX YEAR: 2008
PROPERTY USE CATEGORY
Al Real, Residential, single-Family
A2 Real, Residential, Mobile Homes
Bl Real, Residential, Multi-Family
B2 Real, Residential, Two-Family
B3 Real, Residential, Three-Family
B4 Real, Residential, Four- or More-Family
cl Real, Vacant Lots/Tracts
c2 Real, Vacant Commercial
c3 Real, Vacant
01 Real, Qualified Agricultural Land
02 Real, unqualified Agricultural Land
El Real, Farm & Ranch Improved
Fl Real, Commercial
F2 Real, Industrial
Gl oil and Mineral Gas Reserves
G2 Real Property other Mineral Reserves
HI Tangible, vehicles
11 Real, Banks
J1 Real & Tangible personal, utility Water
J2 Gas companies
J3 Electric companies
J4 Telephone Companies
J 5 Rail roads
J6 Pipelines
J7 Major cable Television Systems
L1 Tangi b 1 e, Comme rei a 1
L2 Tangible, Industrial
M1 Tangible, Nonbusiness Watercraft
M2 Tangible, Nonbusiness Aircraft
UNITS
8,780
81
21
54
o
o
1,022
415
125
36
51
1
462
56
o
o
o
o
o
2
31
1
26
162
o
774
248
o
o
HARRIS COUNTY APPRAISAL DISTRICT
PROPERTY USE CATEGORY RECAP
CERTIFIED ROLL
ACREAGE
2,306.7724
25.0051
67.2005
9.7853
0.0000
0.0000
328.6597
492.0460
24.7897
759.7798
781. 7940
14.9400
709.2681
699.0613
0.0000
0.0000
0.0000
0.0000
0.0000
0.6898
97.1702
0.0000
162.2530
5.2060
0.0000
0.0000
0.0000
0.0000
0.0000
MARKET
1,052,240,315
2,435,868
40,901,525
4,994,552
o
o
15,893,164
18,182,758
2,037,723
9,086,900
12,522,357
256,403
197,389,448
352,505,490
o
o
o
o
o
2,029,295
15,968,009
7,164,470
2,785,290
14,045,023
o
82,817,475
170,998,411
o
o
APPRAISED
1,038,879,581
2,298,040
40,901,525
4,907,452
o
o
15,173,220
18,137,098
2,033,816
o
12,522,357
148,513
196,639,902
352,505,490
o
o
o
o
o
2,029,295
15,968,009
7,164,470
2,785,290
14,045,023
o
82,817,475
170,998,411
o
o
PRODUCTIVITY
o
o
o
o
o
o
o
o
o
75,757
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
LAST UPDATED:
DELV DATE:
EXEMPTIONS
260,087,827
397,906
26,223
176,655
o
o
144,832
o
53,229
o
o
29,703
211,944
3,188,063
o
o
o
o
o
o
o
o
o
o
o
10,088
7,884,241
o
o
08/22/2008
09/05/2008
TAXABLE VALUE
778,791,754
1,900,134
40,875,302
4,730,797
o
o
15,028,388
18,137,098
1,980,587
75,757
12,522,357
118,810
196,427,958
349,317,427
o
o
o
o
o
2,029,295
15,968,009
7,164,470
2,785,290
14,045,023
o
82,807,387
163,114,170
o
o
HARRIS COUNTY APPRAISAL DISTRICT LAST UPDATED: 08/22/2008
071 CITY OF LAPORTE PROPERTY USE CATEGORY RECAP DELV DATE: 09/05/2008
TAX YEAR: 2008 CERTIFIED ROLL
PROPERTY USE CATEGORY UNITS ACREAGE MARKET APPRAISED PRODUCTIVITY EXEMPTIONS TAXABLE VALUE
M3 Tangible, Mobile Homes 511 0.0000 6,775.481 6,716,221 0 1,248,783 5,467,438
M4 Tangible, Miscellaneous 0 0.0000 0 0 0 0 0
N1 Intangibles 0 0.0000 0 0 0 0 0
01 Inventory 26 7.0591 432,225 432,225 0 0 432,225
02 Inventory 15 0.0000 1,915,513 1,915,513 0 0 1,915,513
Sl Dealer Inventory 9 0.0000 1,057,514 1,057,514 0 0 1,057,514
uO unknown 0 0.0000 0 0 0 0 0
xO pri mari ly charitable organization 0 0.0000 0 0 0 0 0
xl Governmental Exempt 698 1,647.1487 124,554,625 124,554,625 0 124,554.625 0
x2 charitable Exempt 14 12.6365 4,783,422 4,783,422 0 4,783,422 0
x3 Religious Exempt 102 98.9195 25,204,288 25,204,288 0 25,139,565 64,723
x4 Cemetery Exempt 4 2.3458 2,969 2,969 0 2,969 0
x5 private school Exempt 0 0.0000 0 0 0 0 0
x6 Youth Development Exempt 0 0.0000 0 0 0 0 0
x7 Historical Exempt 0 0.0000 0 0 0 0 0
x8 Miscellaneous Exempt 0 0.0000 0 0 0 0 0
x9 LOW-Moderate Income Housing 0 0.0000 0 0 0 0 0
JURISDICTION TOTALS: 13,727 8,252.5305 $2.168,980,513 $2,144,621,744 $75,757 $427,940,075 $1,716,757,426