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HomeMy WebLinkAboutResolution 2021-029 RESOLUTION NO. 2021-029 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS, APPROVING THE CERTIFIED TAX ROLL FOR TAX YEAR 2021; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of North Richland Hills is a home rule city acting under its charter adopted by the electorate pursuant to Article XI, Section 5 of the Texas Constitution and Chapter 9 of the Local Government Code; and WHEREAS, the City Council of the City of North Richland Hills, Texas received the Ad Valorem Tax Roll for the Tax Year 2021 from the Tarrant Appraisal District in the amount of $6,851,156,847, including minimum value of properties pending disposition before the Appraisal Review Board and the estimated net taxable value on incomplete properties; and WHEREAS, Texas Tax Code Section 26.09(e) requires the City Council to approve the certified tax roll as a separate action item during the budget and tax rate approval process; and WHEREAS, the City Council has reviewed and considered the said tax roll on August 16, 2021. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS, THAT: SECTION 1. That the Tax Roll received from the Tarrant Appraisal District in July 2021, be and is hereby approved and said Tax Roll shall be collectively considered the Tax Roll of this City for Tax Year 2021, and it is hereby in all things adopted and approved. PASSED AND APPROVED on this 16th day of August, 2021. CITY F OR CHLAN HILLS "VRA4/,‘ By: ...y Osc r vi o, or V / Lh EST: r �w Alicia Richardson -;-(sz*.•..,•,•••,..; }-���.��`� City Secretary/Chief Ge0,,4ta'�c�,,,��'�ficer fmnyn++ Resolution No. 2021-029 Page 1 of 2 APPROVED AS TO ORM AND LEGALITY: Maleshia B. McGinnis, City Attorney APPROVED AS TO CONTENT: Robert Myers, Budget & Research Director Resolution No.2021-029 Page 2 of 2 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF N RICHLAND HILLS 018 Appraisal Roll Information Valuation Summary as of July 21, 2021 2021 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 forthe Tarrant Appraisal District which lists property taxable by the above-named entity and constitutes their Certified Appraisal Roll. APPRAISED VALUE (Considers Value Caps) -- -- -- -- - -- -- - -- - -- -- - -- -> $ 8,387,782,371 Number of Accounts: 63,148 Absolute Exemptions $439,703,146 Cases before ARB—Appraised Value $ 375,670,178 Incompletes $ 117,026,824 Partial Exemptions $893,785,285 In Process $ 70 NET TAXABLE VALUE - -- - -- -- - -- - -- -- - -- - -- -- - -- -- - -- - -- -- - -- - > $ 6,561,596,868 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 - -- - -- - -- - -- -- -- - -- -- - -- -- - -- -- -> $ 6,851,156,847 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, ief Appraiser Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 1 Resolution No.2021-029 Attachment A Page 1 of 17 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF N RICHLAND HILLS 018 Appraisal Roll Information Valuation Summary as of July 21, 2021 2021 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. $ 375,670,178 Total appraised value of properties under protest. $ 339,611,237 Net taxable value of properties under protest. $ 237,727,866 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 Resolution No.2021-029 Attachment A Page 2 of 17 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF N RICHLAND HILLS 018 Appraisal Roll Information Valuation Summary as of July 21, 2021 2021 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. $ 117,026,824 Total appraised value of incomplete properties $ 74,045,876 Net taxable value of properties under of incomplete properties. $ 51,832,113 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 Resolution No.2021-029 Attachment A Page 3 of 17 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF N RICHLAND HILLS 018 Appraisal Roll Information Valuation Summary as of July 21, 2021 2021 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. $ 70 Total appraised value of In Process properties $0 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 Resolution No.2021-029 Attachment A Page 4 of 17 Tarrant Appraisal District CITY OF N RICHLAND HILLS 018 Totals for Roll Instance July Roll 2021 Value Detail Market Appraised Counts Taxable Real Estate Residential 5,660,640,138 5,463,675,235 21,703 4,541,519,682 Real Estate Commercial 2,428,279,033 2,428,279,033 1,542 2,001,928,927 Real Estate Industrial 32,975,644 32,975,644 17 32,975,644 Personal Property Commercial 415,877,607 415,877,607 1,950 356,752,850 Personal Property Industrial 38,534,219 38,534,219 8 35,522,015 Mineral Lease Properties 8,307,150 8,307,150 37,900 6,421,380 Agricultural Properties 17,896,657 133,483 28 133,483 Total Value 8,602,510,448 8,387,782,371 63,148 6,975,253,981 Pending Detail Market Appraised Counts Taxable Cases Before ARB 384,086,058 375,670,178 1,206 339,611,237 Incomplete Accounts 117,026,824 117,026,824 570 74,045,876 In Process Accounts 70 70 1 0 Certified Value 8,101,397,496 7,895,085,299 61,371 6,561,596,868 7/17/2021 10:14:44 PM Page 82 of 521 Resolution No.2021-029 Attachment A Page 5 of 17 CITY OF N RICHLAND HILLS Exemption Detail Market Exempt Counts Appraised Absolute Public 260,987,158 260,702,663 740 260,987,158 Absolute Charitable 25,423,902 25,423,902 29 25,423,902 Absolute Miscellaneous 0 0 0 0 Absolute Religious& Private Schools 156,763,889 153,576,581 78 156,763,889 Indigent Housing 0 0 0 0 Nominal Value 1,089,186 1,089,186 28,006 1,089,186 Disabled Vet 10-29% 17,754,947 295,000 59 17,119,285 Disabled Vet 30-49% 6,982,678 195,000 27 6,682,850 Disabled Vet 50-69% 22,319,318 690,000 69 21,680,344 Disabled Vet 70-99% 115,116,108 4,656,930 389 110,663,260 Disabled Vet 100% 54,130,046 39,398,143 166 51,910,397 Surviving Spouse Disabled Vet 100% 6,234,283 3,835,754 24 5,891,004 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 498,722 196,996 2 498,722 Inventory 29,884,137 5,853,270 5 29,884,137 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 State Mandated-Disabled Person 0 0 0 0 Over 65 Homestead Local Option-General 4,254,024,195 608,711,721 14,847 4,064,748,318 Homestead Local Option-Over65 1,615,554,183 205,363,738 5,824 1,528,568,500 Homestead Local Option-Disabled Person 50,608,331 6,988,925 201 47,151,866 Homestead Local Option-Disabled Person 24,137,237 3,378,725 95 22,802,200 Over 65 Solar&Wind Powered Devices 1,776,228 8 8 1,674,322 Pollution control 24,871,933 27,671 1 24,871,933 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.) 11,739,857 11,372,919 15 11,739,857 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 Property Damaged by Disaster 11,299,415 1,731,299 32 11,116,805 Total Exemptions 1,333,488,431 50,617 7/17/2021 10:14:44 PM Page 83 of 521 Resolution No.2021-029 Attachment A Page 6 of 17 CITY OF N RICHLAND HILLS Deferrals Market Deferred Counts Appraised Ag Deferrals 17,043,792 17,021,385 27 22,407 Scenic Deferrals 0 0 0 0 Public Access Airports 0 0 0 0 Other Deferrals 0 0 0 0 Total Deferrals 17,043,792 17,021,385 27 22,407 7/17/2021 10:14:44 PM Page 84 of 521 Resolution No.2021-029 Attachment A Page 7 of 17 CITY OF N RICHLAND HILLS New Exemptions Market Exempt Counts Appraised Absolute Public 678,697 394,202 4 678,697 Absolute Charitable 18,955 18,955 1 18,955 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% 762,083 10,000 2 762,083 Disabled Vet 30-49% 1,213,000 30,000 4 1,213,000 Disabled Vet 50-69% 3,033,411 80,000 8 2,981,101 Disabled Vet 70-99% 13,749,812 468,000 39 13,687,945 Disabled Vet 100% 4,724,573 3,513,825 14 4,628,501 Surviving Spouse Disabled Vet 100% 298,389 126,489 1 266,200 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 0 0 0 0 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 State Mandated-Disabled Person 0 0 0 0 Over 65 Homestead Local Option-General 123,678,937 18,437,699 368 123,636,265 Homestead Local Option-Over65 60,601,428 6,947,825 198 58,747,930 Homestead Local Option-Disabled Person 1,828,240 180,000 5 1,796,318 Homestead Local Option-Disabled Person 0 0 0 0 Over 65 Solar&Wind Powered Devices 187,864 1 1 162,452 Pollution control 0 0 0 0 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.) 47,502 47,502 1 47,502 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 Property Damaged by Disaster 11,299,415 1,731,299 32 11,116,805 Total New Exemptions 31,985,797 678 7/17/2021 10:14:44 PM Page 85 of 521 Resolution No.2021-029 Attachment A Page 8 of 17 CITY OF N RICHLAND HILLS New Construction New Value Counts Taxable All Real Estate 177,745,009 371 170,580,356 New business in new improvement 131,740 13 131,288 Total New Construction 177,876,749 384 170,711,644 New Construction in Residential 71,741,682 352 64,924,115 New Construction in Commercial 106,003,327 19 105,656,241 Market Appraised Counts Taxable Annexation 0 0 0 0 Deannexation 0 0 0 0 Tax Ceiling Market Taxable Counts Ceiling Amount Over65 1,615,554,183 1,069,642,330 5,824 4,194,731.00 Disable Person 53,200,378 33,391,486 211 132,323.00 Disabled Person Over 65 24,137,237 15,419,634 95 54,729.00 Total Ceilings 1,692,891,798 1,118,453,450 6,130 4,381,783.00 New Over 65 Ceilings 94,021,838 0 305 0.00 New Disabled Person Ceilings 2,375,667 0 8 0.00 New Disabled Person Over 65 Ceilings 607,014 0 1 0 Capped Accounts Market Cap Loss Counts Appraised Cap Total 1,883,426,205 189,290,812 7,072 1,694,135,393 New Cap this Year 811,965,405 39,892,409 2,524 772,072,996 All Exemptions by Group Market Exempt Counts Appraised Residential 4,272,305,596 886,235,981 14,954 4,083,029,719 Commercial 447,591,303 442,354,746 623 447,591,303 Industrial 25,578,522 3,012,204 2 25,578,522 Mineral Lease 1,885,500 1,885,500 28,166 1,885,500 Agricultural 17,154,332 0 0 132,947 Exemption Total 1,333,488,431 43,745 Market Exempt Counts Appraised Prorated Absolute 6,158,443 2,686,641 6 6,158,443 Multi-Prorated Absolute 0 0 5 697,652 Current Taxable Counts Appraised Value Loss-25.25(d) 0 0 0 Average Market Average Appraised Counts Average Taxable Averages for Value Single Family 276,057 266,193 19,101 220,247 7/17/2021 10:14:44 PM Page 86 of 521 Resolution No.2021-029 Attachment A Page 9 of 17 O �1 OM Ln W C. � �- �- � C. 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S91I.' o 1� In 1 1�pioA 1���oi1 t»- 4A- N .� O N cV m O to Ln q CO O � O CO � l0 C W I ri a Lr n: c+-i � N I m � m � m � � -Ffl- �- 4A' �- � Co miP 'tib','I� J Co Co Co Illu,u I10111 vDmuuW 1�4' 1�4' hA- L Ala uuo�IVlorvol ,..4", a.4", 4A- .E�+ MI Imo 111 u C ��,101 m om 11 p` O W II IidV �i �� � 4 o v-4 on W U L Q) Q ud111�1 (p E > ° U 4— U V) .02 x 4, v CL o o U) W cn D N N V N o m x '- N E z Q w p Q m o *k > a Q cn Q V C a C V O Entities Residential siden l G'ulu a p h Report 7/18/2021 Tarrant Appraisal Dlsttict 2021 CITY OF N RICHLAND HILLS 6:42:18 PM Total Parcel Counts: 19,099 Average Market: 276,073 Average NTV: 220,261 Total Count 600,000 - Over 224 590,000 -599,999 45 580,000 -589,999 51 570,000 -579,999 62 560,000 -569,999 59 550,000 -559,999 62 540,000 -549,999 69 530,000 -539,999 76 520,000 -529,999 80 510,000 -519,999 109 500,000 -509,999 119 490,000 -499,999 119 480,000 -489,999 108 470,000 -479,999 129 460,000 -469,999 129 450,000 -459,999 120 440,000 -449,999 143 430,000 -439,999 166 420,000 -429,999 164 410,000 -419,999 141 400,000 -409,999 218 390,000 -399,999 245 380,000 -389,999 272 370,000 -379,999 316 360,000 -369,999 316 350,000 -359,999 360 340,000 -349,999 385 330,000 -339,999 486 320,000 -329,999 468 310,000 -319,999 509 500,000 309,999 519 a 290,000 -299,999 647 280,000 -289,999 712 a 270,000 -279,999 739 a 260,000 -269,999 744 250,000 -259,999 819 240,000 -249,999 862 230,000 -239,999 857 220,000 -229,999 879 210,000 -219,999 939 200,000 -209,999 IIIII 1001 190,000 -199,999 768 180,000 -189,999 635 170,000 -179,999 660 160,000 -169,999 445 150,000 -159,999 495 140,000 -149,999 508 130,000 -139,999 433 120,000 -129,999 265 110,000 -119,999 134 100,000 -109,999 83 90,000 -99,999 51 80,000 -89,999 36 70,000 -79,999 33 60,000 -69,999 30 50,000 -59,999 III 13 40,000 -49,999 16 30,000 -39,999 10 20,000 -29,999 10 10,000 -19,999 1 0 -9,999 5 0 200 400 600 800 1000 1200 Parcel Counts - Single Family Residence Only Resolution No.2021-029 Attachment A Page 17 of 17