08 - 2019 Tax Appraisal RollItem No. 8
memorandum
TO: City Council
John Godwin, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: 2019 APPRAISAL ROLL
DATE: July 30, 2019
BACKGROUND: Article 26.04 of the Texas Property Tax Code requires the assessor for a
taxing unit to submit to the governing body the entity's appraisal roll showing the total appraised
(market), assessed, and taxable values of all property and the total taxable value of any new
property. It also requires the taxing unit's collector to certify an estimate of the collection rate.
This collection rate is based current tax roll collections plus all delinquent tax collections
including related penalties and interest.
STATUS OF ISSUE: The appraisal roll was received on July 24, 2019 from the Lamar County
Appraisal District. It is being presented to the Council on August 12, 2019 for information
purposes.
BUDGET: N/A
RECOMMENDATION: No formal action is required.
CERTIFICATION OF THE 2019 APPRAISAL
ROLL FOR THE CITY OF PARIS, TEXAS
I, Gene Anderson, Tax Assessor for the City of Paris, in accordance with Article 26.04
of the Texas Property Tax Code do solemnly swear that the following constitutes the
2019 appraisal roll for the City of Paris, Texas.
Certified Roll
Certified Roll
Change
2019
2018
Total Market Value
$
2,618,683,125
$ 2,555,772,131
$
62,910,994
Total Assessed Value
$
2,591,016,300
$ 2,532,606,440
$
58,409,860
Total Taxable Value
$
1,794,161,289
$ 1,732,236,641
$
61,924,648
Freeze Adjusted Taxable
$
1,654,553,439
$ 1,607,003,070
$
47,550,369
Frozen Tax Amount
$
580,381
$ 559,594
$
20,787
Total Taxable Value
On New Property
$
6,856,890
$ 10,152,140
$
(3,295,250)
Average Home Value
$
87,289
$ 80,333
$
6,956
Estimated Collection Rate
100%