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RES 2008-25TOWN OF TROPHY CLUB, TEXAS RESOLUTION NO. 2008-25 A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS APPROVING THE TAX ROLL OF THE DENTON CENTRAL APPRAISAL DISTRICT AND TARRANT APPRAISAL DISTRICT; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the Denton Central Appraisal District and Tarrant Appraisal District has presented a certified tax roll to the Town of Trophy Club, Texas which includes all taxable property within Trophy Club that is located in both Denton and Tarrant Counties; and WHEREAS, the Town Council desires to approve and accept such certified roll, a copy of which is attached hereto and incorporated herein as Exhibit "A". NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS: Section 1. That the tax roll of the Denton Central Appraisal District and Tarrant Appraisal District for the Town of Trophy Club, Texas for the year 2008, a true and correct copy of which is attached as Exhibit "A" and incorporated herein, is approved and accepted. Such tax roll shall constitute the Town's tax roll for the 2008 tax year. Section 2. That Exhibit "B" specifying the net taxable appraised value, the current 2008 tax rate approved by the Town Council, and the total tax actually levied for real property, personal property and minerals, is hereby approved and accepted. A copy of Exhibit "B" is attached hereto and incorporated herein. Section 3. That this Resolution shall become effective from and after its date of passage in accordance with law. PASSED AND APPROVED by the Town Council of the Town of Trophy Club, Texas on this the 22 nd day of September, 2008. ATTEST: APPROVED AS TO FORM: . ~?cred(17 /}p ~ill~~ Town Attorney Town of Trophy Club, Texas Town of Trophy Club, Texas Mayor, Nick Sanders Town of Trophy Club, Texas {SEAL] 1 APPRAISAL REVIEV,,' BOARD DENTON COUNTY, TEXAS ORDER APPROVING APPRAISAL RECORDS FOR 2008 On July 18, the Appraisal Review Board of Denton County, Texas, met to approve the appraisal records for tax year 2008. The Board finds that the appraisal records, as cOJTectedby the Chief Appraiser according to the orders of the B031'd, should be approved. The Board finds that the sum of appraised values, as detennined by the Chief Appraiser, on all propel1ies on which protests have been filed but not deterrnined by this Board is five percent or less of the total appraised value of all other taxable propenies The Board therefore _..\PPROVES the appraisal records 3S con'ected Signed on July 18, 2008 CERTIFICATION OF 2008 APPRAISAL RECORDS JULY 18, 2008 "I, Joe Rogers, Chief Appraiser for the Denton Central Appraisal District, Solemnly swear that I have made, or caused to be made, a diligent inquiry to ascertain all property in the district subject to appraisal by me, and that I have included in the records all property that I am aware of at an appraised value determined as required by law." F APPRAISER L APPRAISAL DISTRICT ,(jfO-t~~ I,,-HOPE PIEBSf\J j NOTARYP~ ../ EXPIRES: 09/13/2010 DENTON County 2008 CERTI FI ED TOTALS As of Certification C28 -TOWN OF TROPHY CLlB Property Count 3,436 ARB Approved Totals 7i19/2008 6:40:39PM Land Value HOm6S\te: 134,704,116 Non Homesrte. 60,542.949 Ag Mar~et: 7,661,950 Timber Market: 0 Total Land 202,909,015 improvement Value I HomeSite: 494,944,575 Non Homesite' 11.342,819 Totallmprovements 506,287.394 Non Real Count Value I Personal Property: 205 16.090,510 Mineral Property: 239 7,322.530 Autos' o 0 Total Non Real (+) 23,413.040 lAg Non Exempt Market Value Exempt I 732,609.449 Tot31 ProductiVity Market" 7,661,950 0 Ag Use: 31,276 0 Productivity Loss H 7.630,674 Timber Use: o 0 Appraised Value 724.978.775 Productivity Loss: 7,630,674 0 Homestead Cap (-) 2,970,916 Assessed Value 722,007.859 Exemption Count local State lotal I DP 20 o o 0 DV1 17 o 92.000 92.000 DV2 7 o 52.500 52.500 DV3 3 o 30.000 30,000 DV4 17 o 204,000 204,000 DV4S 3 o 36,000 36.000 EX 86 o 25,688,028 25,688,028 EX(Proraled) 1 o 151.983 151.983 EX366 16 o 4,622 4,622 OV65 409 14,117,866 o 14,117,866 OV65S 22 770,000 o 770.000 Total Exemptions (.) 41,146,999 Net Taxable 680.860,860 Freeze DP OV65 Total Tax Rate I Transfer OV65 Total ASSe""ed 3,840,978 89,300.152 93,141.130 0.430510 Assessed 1,791,035 1,791,035 Taxable 3,828.978 75,691,265 79,520.243 Taxable 1.686,035 1,686,035 Actual Tax 14.762.83 281,589.56 296,352.39 Post %Taxable 891,262 891.262 Ceiling 14,762.83 282,265.22 297,028.05 Adjustment 794,773 794,773 Count I 19 388 407 Freeze Taxable CounJ 3 3 Transfer Adjustment (.) (.) 79,520.243 794,773 Freeze Adjusted Taxable 600,545,844 APPROXIMATE LEVY = (FREEZE ADJUSTED TAXABLE' (TAX RATE 1100» 2.881.762.30 =600.545.844' (0.430510 11 00) + 296.352.39 + ACTUAL TAX Tax Incremenl Finance Value Tax Increment Finance '-ev:( o 0.00 C28/652983 Page 129 of 472 True Automation, Inc. DENTON County As of Certification 2008 CERTIFIEIl TOTALS U8 -TOWN OF TROPHY CU~B Property Count' 48 Under ARB Review Tota Is 7119/2008 6.40:39PM Land value Homes~te: Non HomeStle, Ag Market' Timber MarKet 1,129,231 6,065.446 0 0 Tot.1 L.nd (+) 7,194,677 improvement Value Homes!le; Ncn Homes,te: 4,383.796 15,035,540 Total Improvements (+) 19,419,336 Non Real Count Value Personal Property: 8 0 Mineral Property' 0 0 Autos' 0 0 Total Non Real (+) 0 A9 Non Exempt Market Value Exempt I 26,614,013 Total Productivity f'/'arker" 0 0 Ag Use: 0 0 Productivity Loss (-) 0 Timber Use' Productivity Loss: 0 0 0 0 Apprai5ed Value 26,614,013 Homestead Cap Assessed Value (-) 6,261 26,607,752 Exemption Count Local State Total EX366 8 0 0 0 Total Exemptions (-) 0 Net Taxable 26,607,752 APPROXIMATE TOTAL lEVY =NET TAXABLE ­(TAX RATE 1100) 114,549.03 = 26,607,752' (0,430510/100) Tax Incremenl Finance Value" o Tax l'1crernenl Finance Le\;y. 0,00 C281652983 Page 130 of 472 Tn.Je Automation, Inc. 5 I I I ---'I JOHN MARSHAL,LTARRANT APPRAISAL DISTRICT CHIEF APPRAISER TOWN OF TROPHY CLUB I, JOHN MARSHALL, CHIEF APPRAISER FOR TARRANT COUNTY, SOLEMNLY SWEAR THAT THE ATTACHED IS THAT PORTION OF THE APPRAISAL ROLL OF THE TARRANT APPRAISAL DISTRICT WHICH LISTS PROPERTY TAXABLE BY THE ABOVE NAMED ENTITY AND CONSTITUTES THEIR APPRAISAL ROLL. 2008 APPRAISAL ROLL INFORMATION VALUATION SUMMARY * MARKET VALUE »»»»»»»»»»»»»»»») $78,030,311 -DEFERRED SPECIAL USE VALUE LOSS: AGRICULTURAL SO -PARTIAL EXEMPTION VALUE LOSS: DISABLED VETERAN $17 ,000 OVER-65 $736,750 HOMESTEAD $0 DISABLED PERSON $0 FREEPORT INVENTORY $0 * CERTIFIED NET TAXABLE VALUE »»»»»»»»» $77,276,561 * ESTIMATED TOTAL NET TAXABLE VALUE INCLUDING SUGGESTED VALUES TO BE USED FOR PENDING ARB ACCOUNTS AND INCOMPLETE ACCOUNTS »»»»»»»»»»»»» $80,631,080 25 JUL 2008 * MARKET AND NET TAXABLE VALUES FOR PENDING ARB ACCOUNTS OR INCOMPLETE ACCOUNTS ARE ON PAGES 2 AND 3. 2500 Handley-Ede,ville Road Fort Worth, Texas 7611 e 1817) 284-0024Page 1 of 3 6 ~----_._-------------------- John Marshall Chief AppraiserIAt TARRANT APPRAISAL DISTRICT 25 JUL 2008 TOWN OF TROPHY CLUB 2008 A.R.B Roll Information Section 26.01(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 rolland are not included in the totals certified by the chief appraiser and represented on page 1 of this report. 4,479,359 Total appraised value of properties under protest 4,469,359 Net taxable value of properies under protest 3, 128,551 Estimated minimum taxable value for the same properties 2500 Handley-Ederville Road FOr! Worth, Texas 76118 i8H! 284-0024Page 2 of 3 7 -'-"-'---1 John Marshal! Chief Appraiser TARRANT APPRAISAL DISTRICT I I 25 JUL 20D8 I I TOWN OF TROPHY CLUB 2008 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 certified 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 certified by the chief apprai~er and represented on page 1 of this report. 225,968 Total appraised value of incomplete properties 225,968 Estimated nettaxable value of incomplete properties --------' 2500 Handley.Edervilie Road Fo't Worth. Texas 76118 18171 284-0024Page 3 of 3 8 07/24/2008 TARRANT APPRAISAL DISTRICT 6.33.59 TOWN OF TROPHY CLUB 04 TOT200EP TOTALS REPORT ROLL: 25 JU 2008 2008 CERTI lED REPORT ITEM APPRAISED VAl.UE ACCOUNTS TAX48LE VALUE , i. REAL EST,ATE RESIDENTIAL 1+) 36,336,269 167 35,572!5i9 2. REAL ESTA.TE COMMERCIAL (' +) 40,546,624 22 39,031,087 3. RE,li.L EST ATE. INDUSTRIAL (+ ) 0 0 0 4. PERSONAl. PROPERTY COMMERCIALI+! 7,368,282 10 7,368,282 5. PERSONAL PROPERTY INDUSTRIAL(+! 0 0 0 6. MINERAL LEASE PROPERTIES (+ ) 0 0 0 7. AGRICULTURE PROPERTIES (+ ) 0 0 0 8 TOTAL AP PRAl SED VALUE (=) 84,25:,175 199 81 .9'7 i ,888 9. CASES BEFORE ARB (_. ) 4,479,359 17 4.469,359 10. INCOMPLETE 1-i, 1ACCOUNTS , 225.968 225,968 11. CERTIFIED APPRAISED VALUE (= ) 79.545,848 181 77,276,561 EXEMPTION DETAIL EXEMPT AMOUNT ACCOUNTS APPRAISED VALUE 12. ABSOLUTE EXEMPTIONS 1.515.537 3 1.515.537 . 013. AG DEFERRALS o o 14. SCENIC DEFERRALS o c o 15. ABATEMENTS o o o 16. PUBLIC ACCESS AIRPORTS o o o 17. INDIGENT HOUSING o o o 18. NOMINAL VALUE ACCOUNTS o o o 19. DISABLED VETS i7,000 2 430,362 20. FREEPORT INVENTORY o o o 21. GOODS IN TRANSIT o o o 22. HOMESTEADS -STATE MANDATE o o o 23. OVER 65 -STATE MANDATE o o o 24. DISABLED -STATE MANDATE o o o 25. HOMESTEADS -LOCAL OPTION o o o 26. OVER 65 -LOCAL OPTION '136.750 22 4,363,461 27. DISABLED -LOCAL OPTION o o 28. SOLAR/virND o o o 29. POLLUTION CONTROL o o o 30. COMM HSE DEV o o o 31. PRORATED ABSOLUTE o o o 32. HISTORIC SITES o o o 33. FOREIGN TRADE ZONE o o o 34 TOTAL EXEMPT AMOUNT ( -} 2,269,287 35 NET TAXABLE VALUE ! =) 77,276,561 i 81 79,545,848 NEW EXEMPTIONS THIS YEAR EXEMPT AMOUNT ACCOUNTS APPR.AI SED VALUE (INCLUDED IN ITEM 12 TO 33) 36. NEVi ABSOLUTE EXEMPTIONS 0 0 0 37. NEW AG DEFERRALS 0 0 0 38. NEW SCENIC DEFERRALS 0 0 0 39. NEW ABATEMENTS 0 0 0 40. NEW PUBLIC ACCESS AIRPORTS 0 v" 0 41. NEW INDIGENT HOUSING 0 0 0 42. NEW NOMINAL VALUE ACCOUNTS 0 0 0 43. NEW DISABLED VETS 0 0 0 44. NEW FREEPORT INVENTORY 0 0 0 45. NEW GOODS IN TRANSIT 0 0 0 PAGE 9 07/24/2008 TARRANT APPRAISAL DISTRICT 5.33.59 TOWN OF TROPHY CLUB 044 TOT200EP TOTALS REPORT ROLL. 25 JUL 2008 2008 CERTIFIED NEW EXEMPTIONS THIS YE.AR EXEMPT AMOUNT ACCOUNTS iiPPRAISED VALUE 46. NEW HOMESTEADS -STATE MANDATE 0 0 (} 47. NEW OVER 65 -STATE MANDATE 0 0 a 48. NEvi DISABLED -SI p.TE MANDATE 0 0 G 49. NEW HOMESTEADS -LOCAL OPTION 0 0 o -50. NEW OVER 65 LOCAL OPT ION 0 0 o 51-NEW DISABLED -LOCAL OPTION 0 0 a 52, NEW SOLAR/WIND 0 0 o 53. NEW POLLUTIor~ CONTROL 0 0 a 54. NEW COMM HSE DEV 0 0 a t;;::..: ..... NEW PRORATED ABSOLUTE 0 0 a 56. NEW HISTORIC SITES a 0 a 57. NEW FOREIGN TRADE ZONE a 0 a NEW CONSTRUCTION TAXABLE VALUE ACCOUNTS APPRAISED VALUE 58. ALL REAL ESTATE 2,123,122 2 2,123,122 59. NEW BUSINESS IN NEW IMPROVEMENT 225,968 1 225,968 60. TOTAL NEW CONSTRUCTION 2,349,090 3 2,349,090 61. NEW CONSTRUCTION IN RESIDENTIAL 15.000 1 15,000 62. NEW CONSTRUCTION IN COMMERCIAL 2,334,090 2 2,334,090 63. ANNEXA TIONS a o o 64. DEANNEXATIONS o o o TAX CEI LI NGS TAXABLE VALUE ACCOUNTS CEILING .AMOUNT 65. OVER 65 3,626,711 22 14, 045.11 66. DISABLED PERSON 178,540 1 696.80 67. TOTAL CEI LINGS 3,805,251 23 14,74 i .91 (INCLUDED IN ABOVE) 68. NEW OVER 65 CEI LINGS 3,626,711 22 , 14,045.11 I69. NEW DISABLED PERSON CEI LINGS 178,540 696.80 CAPPED ACCOUNTS CAP VALUE ACCOUNTS CAP LOSS 70. CAP TOTAL 16,588,336 77 3,113,464 7i. NEW CAP THIS YEAR 15,241,257 68 2,523,943 ALL EXEMPTIONS BY GROUP EXEMPT AMOUNT iiPPRAISED VALUE 72. ALL RESIDENT IAL ACCOUNTS 763.750 36,336,269 '7~ l.j, ALL COMMERCIAL ACCOUNTS 1.515;537 47,914,906 74. ALL INDUSTRIAL ACCOUNTS 0 0 75. ALL MINERAL LEASE ACCOUNTS 0 0 76. ALL AGRICULTURE ACCOUNTS 0 0 PAGE 2 10 EXHIBIT "B" 2008 TAX ROLL FOR THE TOWN OF TROPHY CLUB, TEXAS Based on the 2008 certified roll dated July 18, 2008 from the Denton Central Appraisal District, and the certified roll dated July 25, 2008 from the Tarrant Appraisal District, the following applies: Denton Tarrant Net Taxable (Before Freeze) $707,468,612 $77,276,561 The combined net taxable appraised value (before freeze), which was ARB approved, was listed as $784,745,173. The current 2008 tax rate ($. 1$100 assessed value) approved by the Town Council, which has been imposed on each property included on the certified appraisal roll for the Town for 2008, totals $ levy. The combined appraisal roll of $ levy upon approval by the Town Council, shall constitute the 2008 tax roll for the Town of Trophy Club. ************************************* 11