HomeMy WebLinkAboutR-2010-23 accept of the Harris County Certified Tax Appraisal Roll
11
REQUEST FOR CITY COUNCIL AGENDA ITEM
Agenda Date Requested: September 13,2010
Aoorooriation
Requested By: Michael G. Dolby, CPA
Source of Funds: N/A
Department: Finance
Account Number: N/A
Report:
Resolution: XX Ordinance:
Amount Budgeted: N/A
Exhibits: Certification from HCAD
Amount Requested: N/A
Exhibits: New Construction Report
Budgeted Item: YES NO
Exhibits:
SUMMARY & RECOMMENDATION
On September 1,2010, 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 2010 Certified Tax Roll for the City of La Porte, as received from the Harris County Appraisal
District (HCAD), shows a total appraised value of $2,355,675,751 and a total taxable value of
$1,883,564,711.
Appro e Resolution for acceptance ofthe appraisal roll.
1/& fto
Date
RESOLUTION NO. 10-~
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA PORTE, TEXAS, ADOPTING THE 2010
APPRAISAL ROLL OF THE HARRIS COUNTY APPRAISAL DISTRICT.
WHEREAS, the Harris County Appraisal District has submitted to the City Council of the City of La Porte,
for approval, the 2010 tax appraisal roll; and
WHEREAS, the City Council is of the opinion that the 2010 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, 2010, property with a total appraised value of $2,355,675,751 and a
total taxable value of $1 ,883,564,711.00.
WHEREAS, new personal property added to the appraisal roll had a total taxable value of $27,306,278 as
of January 1, 2010;
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LA PORTE, THAT:
Section 1. the 2010 taxable roll in the amount of $1 ,833,564,711.00, 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 the 13th day of September, 2010.
L
ATTEST:
~lk~Mll)
Mart a GIllett, City Secretary
-
A~l~
~r~
Clar T. Askins, Assistant City Attorney
Mailing Address:
Office of the Chief Appraiser
P.O. Box 920975
Houston, TX 77292-0975
e
Harris County Appraisal District
13013 Northwest Fwy. Houston, Texas
Information Center: (713}957-7800
071
September 2, 2010
ECEIVED
SEP 0 1 2010
La Porte Tax Office
Ms Katherine Powell
Assessor Collector
City of Laporte
POBox 1849
La Porte TX 77572 -1849
Dear Ms. Powell:
On August 20, 2010 the appraisal review board (ARB) approved the 2010 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 district's total value remained under protest.
The change in the law is beneficial in Harris County where this year we received over 310,000 value protests.
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.
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,
...
/1-:'..:.... \ -=-..A~.......,.......
(j_P~L. "'. -_.
Jim Robinson, Chief Appraiser R.P.A.
Enclosures
071
HARRIS COUNTY APPRAISAL DISTRICT
HOUSTON, TEXAS
THE ST ATE OF TEXAS, }
COUNTY OF HARRIS. }
2010
CERTIFICATION OF APPRAISAL ROLL AND
LISTING OF PROPERTIES UNDER SEes. 26.01 (c) AND (d)
FOR
City of Laporte
Pursuant to Section 26.01(a), Texas Tax Code, I hereby certify the 2010 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: $2,355,675.751
The taxable value now on the appraisal roll for this unit is: $1,883,564,711
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: $119,352.501
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 $205,362,642
Signed this 2nd day of September, 2010
e
"
tr- ~.J.-,...
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 2010
appraisal roll on this the day of , 2010
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