07 - 2021 Tax Appraisal RollItem No. 7
TO: Mayor, Mayor Pro -Tem & City Council
Grayson Path, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: 2021 APPRAISAL ROLL
DATE: August 9, 2021
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, 2021 from the Lamar County
Appraisal District. It is being presented to the Council on August 9, 2021 for information purposes.
BUDGET: N/A
RECOMMENDATION: No formal action is required.
CERTIFICATION OF THE 2021 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
2021 appraisal roll for the City of Paris, Texas.
Certified Roll
Certified Roll
Change
2021
2020
Total Market Value
$
3,180,380,294
$ 2,751,269,433
$
429,110,861
Total Assessed Value
$
3,081,326,370
$ 2,625,416,576
$
455,909,794
Total Taxable Value
$
2,228,001,573
$ 1,876,141,460
$
351,860,113
Freeze Adjusted Taxable
$
2,049,030,824
$ 1,722,359,921
$
326,670,903
Frozen Tax Amount
$
631,022
$ 577,579
$
53,443
Total Taxable Value
On New Property
$
17,747,346
$ 12,316,090
$
5,431,256
Average Home Value
$
106,395
$ 97,102
$
9,293
Estimated Collection Rate
100%