09 - 2023 Appraisal RollItem No. 9
TO: Mayor, Mayor Pro -Tem & City Council
Grayson Path, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: 2023 APPRAISAL ROLL
DATE: August 14, 2023
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 on current tax roll collections plus all delinquent tax collections
including related penalties and interest.
STATUS OF ISSUE: The appraisal roll was received on July 25, 2023 from the Lamar County
Appraisal District. It is being presented to the Council on August 14, 2023 for information
purposes.
BUDGET: N/A
RECOMMENDATION: No formal action is required.
CERTIFICATION OF THE 2023 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
2023 appraisal roll for the City of Paris, Texas.
Certified Roll
Certified Roll
Change
2023
2022
Total Market Value
$
3,703,088,144
$ 3,533,549,070
$
169,539,074
Total Assessed Value
$
3,503,547,192
$ 3,362,933,612
$
140,613,580
Total Taxable Value
$
2,588,988,526
$ 2,423,466,605
$
165,521,921
Freeze Adjusted Taxable
$
2,370,770,656
$ 2,233,314,729
$
137,455,927
Frozen Tax Amount
$
650,165
$ 600,982
$
49,183
Total Taxable Value
$
On New Property
$
21,137,888
$ 25,583,194
$
(4,445,306)
Average Homestead Taxable Value
$
134,066
$ 119,602
$
14,464
Estimated Collection Rate
100%