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Home My WebLink AboutORD 95-55 ORDINANCE NO. ENTITLED AN ORDINANCE ACCEPTING THE TAX ROLL FOR THE CITY OF BEAUMONT; ESTABLISHING A TAX RATE; PROVIDING FOR LEVYING, ASSESSING AND COLLECTING OF AD VALOREM TAXES FOR THE TAX YEAR 1995; PROVIDING FOR SEVERABILITY AND PROVIDING FOR REPEAL. WHEREAS, the Jefferson County Appraisal District has furnished to the City of Beaumont the certified tax roll for the City of Beaumont for the tax year 1995; and, WHEREAS, the net taxable assessed value of all property within the City has been determined by the Jefferson County Appraisal District as of July 14, 1995 to be $3,311,639,210.00; and, WHEREAS, the City Council finds that the tax roll submitted by the Jefferson County Appraisal District should be accepted and that a tax rate in the amount of$0.615 per each $100 of value for the tax year 1995 should be established based upon said roll; NOW THEREFORE, BE IT ORDAINED BY THE CITY OF BEAUMONT: Section 1. That the tax roll submitted to the City Council by the Jefferson County Appraisal District, a summary of which is attached as Exhibit "A", and showing the total net taxable assessed value of all property within the City to be $3,311,639,210.00 is hereby approved and accepted by the City of Beaumont. 1 Section 2. That there shall be and is hereby levied and shall be assessed and collected for the tax year 1995, for municipal purposes only, an ad valorem tax of $0.615 on each $100 worth of property located within the city limits of the City of Beaumont made taxable by law, which said taxes, when collected, shall be for the purposes hereinafter set forth as follows: General Fund - $0.35 For the purpose of paying the accruing interest and to provide a sinking fund for the payment of the entire bonded indebtedness of the City of Beaumont - $0.265 Section 3. That if any section, subsection, sentence, clause or phrase of this ordinance, or the application of same to a particular set of persons or circumstances, should for any reason be held to be invalid, such invalidity shall not affect the remaining portions of this ordinance, and to such end the various portions and provisions of this ordinance are declared to be severable. Section 4. That all ordinances or parts of ordinances in conflict herewith are repealed to the extent of the conflict only. PASSED BY THE CITY COUNCIL of the City of Beaumont this the IdW.day Of 1995. L10� , rMJJayor - 2 JUL 'I 7 ____ STATE OF TEXAS ) ---'""""'""__ __ U7 COUNTY OF JEFFERSON } CERTIFICATION OF 1995 APPRAISAL ROLL FOR City of Beaumont I , Roland R. Bieber, Chief Appraiser for the Jefferson County Appraisal District, solemnly swear that the attached is that portion of the approved Appraisal Roll of the Jefferson County Appraisal Districwhich lists Beaumont,taxable by and constitutes the appraisal roll Y Jul 14 1995 � '� Date Roland R. /ieber, RPA Chief Appraiser Jefferson County Appraisal Dist. 1995 APPRAISAL ROLL INFORMATION 1995 Gross Value $ 4&2§4 5jj_ 30 ~ 1995 Market Value $3 , 541, 467, 619 1995 Gross Taxable Value $3 , 473, 434, 40.0 Total Number of Accounts 64. 569 # of Accounts with Homestead 23 , 627 Exemption # of Accounts with Over-65 8 , 709 Exemption # of Accounts with Disabled 812 Exemption # of Accounts with Veterans 622 Exemption # of Agriculture-Use Accounts 162 # of Exempt Accounts 2 , 661 1995 Taxable Value $3 , 311, 639 , 210 DATE: RECEIVED BY: — 0 Xq CITY OF BEAUMONT .... .. ................... ALL FUNDS S U M MARY FY 1995 FY 1995 Balance FY 1996 FY 1996 Balance Revenues Expenditures 10/01/95 Revenues Expenditures 9/30/96 General Fund 55,696,711 54,959,700 6,720,439 57,567,600 58,543,900 5,744,139 Debt Service Fund 10,925,000 9,205,000 5,476,497 9,448,000 10,727,000 4,197,497 Total General Funds 66,621,711 64,164,700 12,196,936 67,015,600 69,270,900 9,941,636 Water Utilities Fund 17,204,000 16,560,600 5,132,989 17,547,000 18,457,600 4,222,389 Solid Waste Management Fund 5,627,700 5,583,600 3,014,296 5,674,000 5,634,900 3,053,396 Total Enterprise Funds 22,831,700 22,144,200 8,147,285 23,221,000 24,092,500 7,275,785 Hotel Occupancy Tax Fund 1,230,500 1,219,600 45,010 1,229,000 1,265,000 9,010 Street Maintenance Fund 1,446,000 815,000 2,960 1,446,000 1,445,000 3,960 Municipal Transit Fund 3,201,600 3,326,000 160,056 2,524,500 2,486,000 198,556 Other Special Revenue Funds 3,746,400 4,198,100 649,200 3,518,800 4,821,900 (653,900) Total Special Revenue Funds 9,624,500 9,558,700 857,226 8,718,300 10,017,900 (442,374) Capital Reserve Fund 2,046,200 3,187,600 894,117 3,838,000 3,052,500 1,679,617 Fleet Management Fund 2,695,800 2,666,900 222,547 2,979,700 3,021,000 181,247 Employee Benefits Fund 7,976,900 8,108,000 3,498,643 7,603,100 7,625,000 3,476,743 General Liability Fund 405,000 970,000 3,350,501 200,000 880,000 2,670,501 Total Internal Service Funds 13,123,900 14,932,500 7,965,808 14,620,800 14,578,500 8,008,108 Total All Funds 112 201 811 110,800,100 29,167,255 113 575 700 117 959 800 24 783 155 GENERAL FUND ................................................... . EAND EXPENDITURES;::.;:.;:.::.:.............-:............................. ............................................ SUMMARY OF REVENU S FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Sales and use tax $ 22,048,000 $ 21,510,000 $ 20,914,296 Property taxes 11,590,000 11,327,000 11,373,924 Industrial payments 9,228,000 8,450,500 7,034,147 Gross receipts tax 5,599,000 5,372,100 5,398,149 Utility fund in lieu 3,550,000 3,500,000 3,849,800 Other 5,552,600 5,537,100 5,056,955 Total revenues 57,567,600 55,696,700 53,627,271 EXPENDITURES Police 16,376,200 15,648,500 14,931,842 Fire 12,374,000 12,102,500 11,697,234 Public safety 1,663,400 1,567,300 1,438,673 Public works 8,337,700 8,090,700 7,996,189 Health services 1,476,900 1,413,600 1,379,162 Community services 2,303,900 2,216,400 2,062,526 Parks& recreation 2,761,800 2,524,200 2,264,887 Central services 4,909,800 4,667,500 4,450,431 Administrative services 3,406,600 3,223,700 3,131,375 General government 2,783,600 2,755,300 2,867,710 Total expenditures 56,393,900 54,209,700 52,220,029 OTHER USES Transfers out 2,150,000 750,000 1,293,000 Total appropriations 58,543,900 54,959,700 53,513,029 BEGINNING FUND BALANCE 6,720,439 5,983,439 5,869,197 Reserved for contingency 1,500,000 1,200,000 1,100,000 Unreserved 4,244,139 5,520,439 4,883,439 ENDING FUND BALANCE $ 5,744,139 $ 6,720,439 $ 5,983,439 . DEBT SERVICE FUND SUMMARY OF REVENUES AND EXPENDITURES FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Property taxes $ 8.700.000 $ 8.530.000 8.578.385 Interest earnings 300.000 300.000 235.317 Miscellaneous revenue — 1.810.000 18.000 Transfers in 448.000 485.000 75,235 Total revenues 9.448.000 10,925,000 8.906.037 EXPENDITURES Bond principal 6.560.000 5.083.000 4.338.000 Bond interest 4.040.000 4.095.000 4.425.316 Anticipated interest payment 100,000 — — Service charge 27,000 27.000 9.381 Total expenditures 10727000 8.205.000 8,772,697 BEGINNING FUND BALANCE 5'476.407 3.756.497 3.622.257 Unreserved 4,197,497 5.476497 3.756.497 ENDING FUND BALANCE WATER UTILITIES FUND SUMMARY OF REVENUES AND EXPENDITURES FY 1996 FY 1995 P/ 1994 BUDGET ESTIMATE ACTUAL REVENUES Water sales $ 9,800,000 $ 9,670'000 9.519.007 Sewer charges 6.983.000 8.791.500 6.668.697 Service charges 478.000 478.500 522.807 Interest 280.000 260'000 251.884 Miscellaneous revenue 6,000 4.000 8.073 Transfers — — 20.250 Total revenues 17,547,000 17.204.000 16.988.517 EXPENDITURES VVagoo 4.117.600 3.883.000 3.533.245 Benefits 1.649.500 1.563.600 1.695.344 Supplies and equipment 517.300 507.800 487.768 Repair and maintenance 1.418.000 1.174.300 1.103.326 Utilities 1.273.800 1.244.500 1.174.578 Contract services 244.900 282.700 417.031 Fixed unnots 685.200 581.000 274.175 Non-operating 8.561.500 7.614.700 7.617.733 Total expenditures 18,457,600 16.560.800 16,283,197 BEGINNING FUND BALANCE 5.132.889 4.489.589 3.784.289 Reserved for encumbrances 229.500 — — Unreserved 3,992,889 5.132.989 4.488.589 ENDING FUND BALANCE SOLID WASTE MANAGEMENT FUND SU MMARY O F REVENU ES AND EXPENDITURES`.....::.::................. FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Residential collections $ 4,560,000 $ 4,460,000 $ 4,243,186 Recycling 114,000 42,000 21,642 Landfill fees 800,000 880,000 3,010,018 Interest earnings 200,000 225,000 167,490 Miscellaneous revenue -- 20,700 350,401 Total revenues 5,674,000 5,627,700 7,792,737 EXPENDITURES Wages 1,578,300 1,375,600 1,450,543 Benefits 651,200 595,100 708,641 Supplies and equipment 288,500 271,700 291,963 Repair and maintenance 945,500 1,068,200 1,205,423 Utilities 26,500 26,100 21,027 Contract services 101,700 515,100 1,509,624 Fixed assets 577,000 600,500 597,034 Non-operating 1,466,200 1,131,300 1,516,513 Total expenditures 5,634,900 5,583,600 7,300,768 BEGINNING FUND BALANCE 3,014,296 2,970,196 2,478,227 Unreserved 3,053,396 3,014,296 2,970,196 ENDING FUND BALANCE $ 3,053,396 $ 3,014,296 $ 2,970,196 HOTEL OCCUPANCY TAX FUND SUMMARY OF REVENUES AND EXPENDITURES FY 1996 FY 1995 FY 18$4 BUDGET ESTIMATE ACTUAL REVENUES Gross receipts tax $ 1.220.000 $ 1.220.000 $ 1.222.753 Interest earnings 9,000 9,000 3.675 Miscellaneous revenue — 1.500 5,268 Total revenues 1.229.000 1,230,500 1.231.696 EXPENDITURES Convention &Visito/o Bureau 676.000 000.000 622.497 Convention Facilities 316.000 306.000 324.080 Designated Programs Southeast Texas Arts Council 132.000 132.000 132.000 Jefferson Theater 20.000 — — Texas Energy Museum 87.000 98.000 96.000 John J. French Museum 38.000 25.000 25.000 Total expenditures 1.265.800 1.219.800 1.199.686 BEGINNING FUND BALANCE 45.010 34.110 2,000 Unreserved 9.010 45.010 34.110 ENDING FUND BALANCE STREET MAINTENANCE FUND --------------------- .................................. SUMMARY OF REVENUES AND EXPENDITURES FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Service charges $ 1,445,000 $ 1,445,000 1,421,602 Interest earnings 1,000 1,000 8,150 Total revenues 1,446,000 1,446,000 1,429,752 EXPENDITURES General construction 1,445,000 815,000 2,290,917 Total expenditures 1,445,000 815,000 2,290,917 BEGINNING FUND BALANCE 2,960 (628,040) 233,125 Unreserved 3,960 2,960 (628,040) ENDING FUND BALANCE $ 3,960 $ 2,960 $ (628,040) MUNICIPAL TRANSIT FUND SUMMARY OF REVENUES AND EXPENDITURES FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Service charges $ 516,000 $ 430,000 $ 412,788 Intergovernmental revenue 1,258,500 2,071,600 1,085,105 Transfer from General Fund 750,000 700,000 525,000 Total revenues 2,524,500 3,201,600 2,022,893 EXPENDITURES Contract services 2,416,000 2,200,000 2,116,840 Capital outlay 70,000 1,126,000 -- Total expenditures 2,486,000 3,326,000 2,116,840 BEGINNING FUND BALANCE 160,056 284,456 378,403 Unreserved 198,556 160,056 284,456 ENDING FUND BALANCE $ 198,556 $ 160,056 $ 284,456 �� PEC�� EVENU� F��DS SUMMARY OF REVENUES AND EXPENDITURES BALANCE BALANCE 10101/95 REVENUES APPFKOP. 09/30/86 Confiscated Goods Fund $ 760.600 $ 340.000 $ 1.100.500 $ - Fire Training Fund (281.300) 330.000 215.600 (168,800) Tax Increment Financing Fund 4.700 104.000 600.000 (491.300) Municipal Airport Fund 11.200 87.200 84.200 4.200 HUD Section 108 Loan Fund - 447.800 447.800 - State Health Grant - 680.000 680.000 - Auto Theft Task Force Grant - 859.800 650.800 - Miscellaneous Grant Fund - 800.000 800.000 - K4URL'a Grant Fund - 10.500 10.500 - Julie Rogers Theatre 57.800 8.000 65.800 - Tyrrell Historical Library 25'500 1.500 27,000 - Expendable Trust Fund 23.000 27.000 50.000 - Library Trust Fund 34.500 12.000 48.500 - Library Endowment 6'800 1.000 7.800 - Historical Fire Museum 6,500 10,000 16,500 - TOTAL $ 4831900 $ CAPITAL RESERVE FUND O F REVENUES AND EXPENDITURES;;::;.;:.;:................................................ _ ....... SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Charges to funds General $ 1,923,800 $ 1,422,200 $ 1,238,446 Water 81,400 60,900 66,600 Solid Waste 342,100 410,000 491,500 Other 55,700 53,100 65,300 Interest earnings 60,000 100,000 72,284 Miscellaneous revenue -- -- 45,099 Transfers in 1,375,000 -- -- Total revenues 3,838,000 2,046,200 1,979,229 EXPENDITURES Equipment 785,400 615,300 426,427 Vehicles 1,371,300 1,283,600 874,823 Building improvements 374,000 676,100 100,940 Capital improvements -- 300,000 261,713 Debt service 521,800 312,600 135,958 Total expenditures 3,052,500 3,187,600 1,799,861 BEGINNING FUND BALANCE 894,117 2,035,517 1,856,149 Reserved for encumbrances 308,800 -- -- Unreserved 1,370,817 894,117 2,035,517 ENDING BALANCE $ 1,679,617 $ 894,117 $ 2,035,517 FLEET MANAGEMENT FUND ::.;:.;:.;:.::SUMMARY OF REVENUES AND EXPENDITURES:;:.::.::.;:................................................ FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Charges to funds $ 2,979,700 $ 2,695,800 $ 2,925,585 EXPENDITURES Wages 744,500 556,400 544,388 Benefits 282,900 235,400 254,869 Supplies and equipment 492,200 457,500 457,781 Repair and maintenance 985,100 901,500 1,032,737 Utilities 46,300 44,200 39,563 Contract services 451,300 451,500 446,542 Fixed assets 18,700 20,400 55,853 Total expenditures 3,021,000 2,666,900 2,831,733 BEGINNING FUND BALANCE 222,547 193,647 99,795 Unreserved 181,247 222,547 193,647 ENDING FUND BALANCE $ 181,247 $ 222,547 $ 193,647 EMPLOYEE BENEFITS FUND S: OF REVENUES S AND EXPENDITURES..:.::.::.::.: U FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Service charges $ 6,606,100 $ 6,948,900 $ 7,089,588 Employee contribution 707,000 663,000 665,681 Interest 190,000 190,000 160,801 Insurance recoveries 100,000 175,000 257,750 Total revenues 7,603,100 7,976,900 8,173,820 EXPENDITURES Health Standard indemnity plan 2,600,000 4,977,000 5,138,364 Managed health organization 2,500,000 650,000 -- Dental 350,000 400,000 530,502 Other benefits 750,000 718,000 690,486 Total 6,200,000 6,745,000 6,359,352 Worker's Compensation Third party administration 120,000 110,000 106,208 Claims paid 700,000 700,000 976,678 Excess insurance 30,000 33,000 49,447 Total 850,000 843,000 1,132,333 General Unemployment insurance 125,000 70,000 184,148 Short-term disability 350,000 354,000 146,162 Transfers out 100,000 96,000 342,000 Total 575,000 520,000 672,310 Total expenditures 7,625,000 8,108,000 8,163,995 BEGINNING FUND BALANCE 3,498,643 3,629,743 3,619,918 Reserved for contingency 500,000 1,900,000 -- Unreserved 2,976,743 1,598,643 3,629,743 ENDING FUND BALANCE $ 3,476,743 $ 3,498,643 $ 3,629,743 GENERAL LIABILITY FUND SUMMARY OF REVENUES AND EXPENDITURES FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Interest $ 180,000 $ 185,000 $ 141,314 Transfers in -- 200,000 900,000 Miscellaneous revenue 20,000 20,000 59,278 Total revenues 200,000 405,000 1,100,592 EXPENDITURES Professional services 75,000 75,000 73,462 Claims paid 800,000 800,000 1,066,825 Other insurance 5,000 95,000 76,790 Total expenditures 880,000 970,000 1,217,077 BEGINNING FUND BALANCE 3,350,501 3,915,501 4,031,986 Reserved for unpaid claims 2,000,000 3,200,000 3,500,000 Unreserved 670,501 150,501 415,501 ENDING FUND BALANCE $ 2,670,501 $ 3,350,501 $ 3,915,501