Lowering Property Taxes for Fairness
- The entire special meeting was dedicated to addressing numerous appeals for adjustments to 1922 property tax assessments.
- Council members approved significant reductions in property valuations for multiple owners, acting on recommendations from the Board of Equalization.
- These adjustments corrected issues such as properties being assessed higher than their recent sale prices, errors in valuation methods (like lot size or frontage), and improvements built after the official assessment date.
- While many assessments were lowered, the council also specifically voted to keep the valuations unchanged for a list of other properties.
Full Transcript
98 SPECIAL MEETING OF THE CITY COUNCIL: Austin, Texas, February 20.1923. The Council was called to order by the Mayor. Roll call showed the following members present; Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; absent, Councilman Eyres. Councilman Haynes introduced the following resolution: WHEREAS, the Board of Equalization, per statement herewith attached, request that the valuation of $2,545.00 fixed by them on the improvements on Lots 17 and 18, Block 7, Hyde Park Addition, be reduced to $1,795.00 and the valuation of $1,740.00 as fixed by them on the improvements on Lots 19, 20, and 21, Block 7, Hyde Park Addition be reduced to $1,215.00 as the correct valuation of said improvements, said lots and improvements having been recently sold for only a little over $5,000.00. The assessed valuation of the lots and improvements after above corrections remains about $4,000.00, which the Board deems ample and fair, Therefore, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF AUSTIN: That the Assessor and Collector be and he is hereby instructed to make above reductions on his rolls for 1922 and to take credit for $1,279.00, total amount of reduction, The above resolution was adopted by the following vote: Ayes, Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; nayes, none, Councilman Eyres absent. Councilman Haynes introduced the following resolution: WHEREAS, S. A. Philquist rendered for taxes 63X138 feet of Outlot No. 24, Division "E", and the Unit System Experts fixed the value for taxation at 2,585.00; and WHEREAS, Ed H. Yeiser assessed 69X138 feet, southwest corner of said Outlot and said Experts fixed the value at $2,025.00 for taxation; and WHEREAS, it further appears that Mrs. S. B. Roberdeau rendered 75X138 feet of the southeast corner of said Outlot and the value as fixed by said Experts is $2,565.00; and WHEREAS, it is apparent that an error was made in the value of Mr. Philquist's property in view of the fact that Mr. Yeiser has a corner lot and six feet more frontage and Mrs. Roberdeau has a corner lot and twelve feet more frontage, Therefore, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF AUSTIN: That the Assessor and Collector be and he is hereby instructed to adjust the value of property of Mr. Philquist and permit him to pay on a valuation of $1,900.00, which is a proper equalization according to front frontage and to take credit for amount of the reduction allowed. The above resolution was adopted by the following vote: Ayes, Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; nayes, none, Councilman Eyres absent. Councilman Haynes introduced the following resolution: BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF AUSTIN: That, in accordance with the recommendation of the Board of Equalization in regard to the assessment of the property of E. C. Gaines for taxes of 1922, the valuation of the acreage property assessed to him in bouth Austin be reduced from $60.00 per acre to $50.00 per acre full value, and that the valuation of improvements on Lot 11, Block 56, be reduced from $1,500.00 to $1,000.00 and that the Assessor and Collector be and he is hereby instructed to make said reduction on his rolls for 1922 and to take credit for amount of reduction. The above resolution was adopted by the following vote: Ayes, Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; nayes, none, Councilman Eyres absent. Councilman Haynes introduced the following resolution; BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF AUSTIN: That in accordance with the recommendation of the Board of Equalization in the appeal of Frank Rieger herewith attached, the Assessor and Collector be and he is hereby instructed to reduce the erroneous valuation of $1135.00 assessed against the improvements owned by Frank Rieger on Lots 1 and 2, Block 28, Swisher Addition, to $500.00 for taxes of 1422 on his rolls and to take credit for $635.00, over-assessment on the valuation of said improvements. The above resolution was adopted by the following vote: Ayes, Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; nayes, none, Councilman Eyres absent. Councilman Haynes introduced the following resolution: BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF AUSTIN: That after considering the recommendation of the Board of Equalization in regard to the reduction of the valuation of $4,465.00 fixed on the improvements on part of the subdivision of Lots 6 and 7, in Outlet 3, Division "Z", assessed to F. H. Smith and now owned by L. J. Davis, the Assessor and Collector be and he is hereby instructed to reduce the valuation of said improvements to $3,000.00 on his rolls for 1922 and to take credit for amount of reduction, thus leaving the total valuation of said lots und improvements at $6,340.00, which, considering that same was recently purchased for $8,000.00, is deemed an ample and fair assessment. The above resolution was adopted by the following vote: Ayes, Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; nayes, none, Councilman Eyros absent. Councilman Haynes introduced the following resolution: That in accordance with the recommendation of the Board of Equalization herewith attached, the Assessor and Collector be and he is hereby instructed to reduce the valuation of $6,635.00, fixed by the Unit System experts on the improvements on Lot 4, Block 72, assessed to Theo. F. Meyer and wife for 1922, to $3,500.00 on account of said new improvemento included in this assessment having been placed on said Lot after January 1st, 1922, and are not assesnable for that year, and the Assessor and Collector is authorized to take credit for $3135.00, amount of the error in said assessment. The above resolution was adopted by the following vote: Ayes, Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; nayes, none, Councilman Eyres absent. Councilman Haynes introduced the following resolution: 99 100 WHEREAS, it appears from the statement of Clarence McCulloch herewith attached that the improvements assessed against him on Lot 2, Block 25, Travis Heights Addition to the city of Austin, at a valuation of 2,360.00 for taxes of 1922, were not placed on said lot until after June 15, 1922, and therefore not subject for taxes of 1922; and WHEREAS, the Board of Equalization by note on his statement recommend that the assessment be cancelled on account of error, Therefore, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF AUSTIN: That the Assessor and Collector be and he is hereby authorized and instruct ed to correct his rolls accordingly and to take credit for $2,360.00, amount of said erroneous assessment. The above resolution was adopted by the following vote: Ayes, Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; nayes, none, Councilman Eyгев absent. Councilman Haynes introduced the following resolution: WHEREAS, the Unit System Experts on valuing the improvements on Lot 11, Block 57, assessed by Mrs. Eliza B. Smith and Miss Ardie Smith each an undivided half-interest, the value of the half interest ascessed by Mrs. Smith was placed at $3,500.00 and that of Miss Smith at $4,020.00; and WHEREAS, it would appear that the undivided interest of each should bear the same value, Therefore, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF AUSTIN: That the Assessor and Collector be and he is hereby instructed to correct the error in the assessment of Miss Ardie Smith and collect on a valuation of $3,500.00, the same value as placed on the undivided half-interest of Mrs. Eliza B. Smith and to take credit for taxes on $520.00, the excess value. The above resolution was adopted by the following vote: Ayes, Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; nayes, none, Councilman Eyres absent. Councilman Haynes introduced the following resolution: BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF AUSTIN: That, in accordance with recommendation of the Board of Equalization, the valuation of $2,660.00 placed on the improvements on Lot 18, Block "B", in Terrace Park assessed to J. H. Kamrath for taxes of 1922 be reduced to $2,000.00 as equitable and proportional value of other lots in same block, and that the Assessor and Collector be and he is hereby instructed to make said change on his rolls and to take credit for $660.00, amount of the reduction made to correct said erroneous assessment, The above resolution was adopted by the following vote: Ayes, Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; nayes, none, Councilman Eyres absent. 1 Councilman Haynes moved that no change in аввевsment be made on the following properties: Lot I, Block 9; House and Lot at #1909 Sabine Street belonging to C. F. Austin; Abstract Books and Furniture of Gracy Title Guaranty Company; House and Lot at #614 Blanco Street belonging to W. E. Armstrong; North One-half of Lots I to 4, Block 102 belonging to Mrs. Bell; Lot 20, Block "E", Outlot 2, Division "Z"; Lots 1, 2, 11 and 12, Block 30, Swisher Addition, South Austin, belonging to Henry Husbesch; 95x696 feet on West 6th Street belonging to W. H. Richardson; Warehouse on Trinity Street, S.3 Block 59, belonging to W. H.Richardson and Company Motion prevailed by the following vote: Ayes, Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; nayes, none, Councilman Eyres absent. The Council then adjourned, City Caterh REGULAR MEETING OF THE CITY COUNCIL: AUSTIN, TEXAS. FEBRUARY 26, 1923. The Council was called to order by the Mayor. Roll call showed the following members present: Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; absent, Councilman Eугев. Councilman Haynes moved that the reading of the Minutes of the last meetings be suspended until next regular meeting. Motion prevailed by the following vote: Ayes, Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; nayes, none, Councilman Eyres absent. Upon the recommendation of the Safety Committee, the application of Billy Ebner for permission to hang a Kelly Springfield Tire sign at 5th and Congress Avenue for the Hicks Rubber Company was granted by the following vote: Ayes, Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; nayes, none, Councilman Eyres absent. Councilman Haynes moved that the application of the Miller Auto Supply Company to hang an electric sign at #217 East 5th Street be granted, provided same were erected under the supervision of the Safety Committee. Motion prevailed by the following vote: Ayes, Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; nayes, none, Councilman Eyres absent. A communication from Cecil R. Chamberlain, acting for the students of the University of Texas, asking that they be granted permission to parade on the streets of Austin on Friday, March 2nd, 1923, at two o'clock P. M., was read and upon motion of Councilman Searight, the same was granted by the following vote: Ayes, Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; nayes, none, Councilman Eyres absent. A communication from J. M. Harrell, calling attention to the petition of T. H. Barrow and Roy Cochran relative to the improvement of East 32nd Street was read and referred to Councilman Searight by the following vote: Ayes, Mayor Yett, Councilmen Copeland, Haynes and Searight, 4; nayes, none, Councilman Eyres Absent. The reports for February of W. A. Alff, City Sexton, United Charities 101