Austin Land Values: Non-Profits & Highways
- City officials reviewed multiple appeals from property owners challenging their 1954 tax assessments. These cases included disputes over land use classification (e.g., farmland vs. subdivision), residential properties impacted by new highways or ballparks but valued for commercial potential, and a non-profit women's club seeking tax exemptions.
- In several instances, the city upheld the Tax Department's revised valuations, even when they reflected significant property value increases compared to the previous year.
- More complex appeals, such as those involving the Texas Federation of Womens Clubs and some land classification issues, were postponed for further discussion the following week.
- Specific property conditions influenced decisions, with one owner receiving a 20% land value allowance due to "unusual elevation and seepage."
Full Transcript
1109109 CITY OF AUSTIN, TEXAS MINUTES OF THE CITY COUNCIL CITY OF AUSTIN, TEXAS Recessed Meeting October 28, 1954 2:00 Ρ. Μ. Council Chamber, City Hall The meeting was called to order with Mayor McAden presiding. Roll call: Present: Councilmen Long, Pearson, Thompson, White, Mayor McAden Absent: None Present also: W. E. Seaholm, City Manager; W. T. Williams, Jr., City Attorney; T. B. Marshall, Tax Assessor and Collector. The Mayor stated that the meeting was called for the purpose of considering the appeals of taxpayers from the action of the Board of Equalization for the year 1954; and the following persons then appeared and were heard: TEXAS FEDERATION OF WOMENS CLUBS MR. TRUEMAN E. O'QUINN and MR. CHAS. E. CRENSHAW represented the Texas Federation of Womens Clubs, 2312 San Gabriel. It was stated in the hearing that this group was a non-profit organization, operating at over $4,000 loss each year; was exempt from State and County taxes by legislative act. The Attorneys felt the value of the property was too high. The Tax Assessor stated there was a 15% discount allowed for obsolescence in the building--one purpose building, etc. MRS. L. E. DUDLEY, President, Abilene, Texas; MRS. J. HOWARD HODGE, Midland, MRS. OLIN CULBERSON, Trustee, 5th District, and MISS RUTH H. HORRIGAN, Executive Director, were present. MR. O'QUINN stated an appraisal was being made and would be ready to submit to the Council very shortly. He stated Austin had encouraged headquarter buildings in Austin. The Council deferred action on this until 2:00 P.M., November 1, 1954. DELWOOD CENTER, INC. The hearing on the Delwood Center, Inc., Mr. Rogan B. Giles, 38th and East Avenue was reset for 2:00 R.M., November 1st. CITY OF AUSTIN, TEXAS 1110 MR. CHAS. N. ALLRED Mr. Everett Looney represented Mr. Chas. N. Allred, Acreage on Fredericksburg Road, stating this was farm land, and was assessed as subdivision land. The Appraisers were present and explained the valuation as set; that it bordered on four roads. This acreage is outside the city limits, and the appeal made concerned the school tax. The matter was deferred until Monday, November 1st at 2:00 P.M. HAZEL W. and HOWARD WRIGHT 4808 Interregional Highway Mr. Wright explained that his property was still being used as residential; that it had been ruined as residential property by the Highway; and that a baseball field was in the back of him and two of his neighbors, which further decreased the value of the property as residence. He believed the land should be valued at between $1500 and $1750. The Appraiser had checked the property, and found the value of $30.00 a front foot was in line with all the rest. It was suggested that the Council consider the ball park location to see if the adjustment was too high on the residence and improvements. The land gets its value from its potential commercial use. The Council deferred action until November 1st at 2:00 Ρ.Μ. J. W. JOHNSON 510 East 5th Street Parcel Number: 2-0604-0512 - Lot 4 & E 20' of Lot 3, Block 60 Use of property: Service Station, One family dwelling & Commercial Building Values placed on property by Tax Dept: 1953 Values: Land Imps Total Full Assessed $15,827 $11,870 7,576 5,680 $23,403 $17,550 1954 Values: (Original) Land $44,641 $33,480 Imps 4,103 3,080 Total $48,744 $36,560 1954 Values: (Revised) Land $32,706 $24,530 Imps 4,103 3,080 Total $36,809 $27,610 Difference: (1953 & Revised) $13,406 $10,060 Increase Increase Taxes: 1953 $528.26 1954 $502.50 Difference: $25.76 Decrease CITY OF AUSTIN, TEXAS 1111 Value placed on property by Board of Equalization: Same as revised Tax Dept. value for 1954. Value placed on property by Taxpayer: Taxpayer did not render this property. Councilman Thompson moved that the valuation on the property located at 510 East 5th Street be left as recommended by the Tax Department. The motion, seconded by Councilman Pearson, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None - Lot 4 & E 23' of Lot 3, Block 88 DR. A. A. BIEBEL 700 Red River Parcel Number: 2-0604-0708 Use of property: Service Station Values placed on property by Tax Dept: 1953 Values: Land Imps Total Full $9,342 $4,021 Assessed $7,010 $3,020 $13,363 $10,030 1954 Values: (Original) Land Imps Total $47,133 $35,350 5,501 4,130 $52,634 $39,480 1954 Values: (1st Revision) Land Imps Total $45,966 $34,470 5,501 4,130 $51,467 $38,600 1954 Values: (2nd revision) Land $30,479 $22,860 Imps 5,501 4,130 Total $35,980 $26,990 Difference: (1953 and 2nd revision) $22,617 increase $16,960 increase Taxes: 1953 1954 $301.90 $491.22 Difference: $189.32 increase Value placed on property by Board of Equalization: Same as 2nd revised Tax Dept. value for 1954 Value placed on property by Taxpayer: Taxpayer did not render this property. CITY OF AUSTIN, TEXAS 1112 Councilman Long moved that the valuation on the property located at 700 Red River be left as recommended by the Tax Department. The motion, seconded by Councilman Thompson, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None MR. W. L. BLACK - 3200 Fairfax Walk and 710 East 19 Street MR. DAVID TISINGER appeared representing Mr. W. L. Black, in an appeal of valuation placed on his property at 3200 Fairfax Walk and 710 East 195 Street. Councilman Thompson moved that this appeal be set for hearing at 2:00 P.M., November 1st. The motion, seconded by Councilman White, carried by the following vote: Ayes: Councilmen Long, Pearson*, Thompson, White Noes: Mayor McAden *Councilman Pearson voted for setting this for hearing on the assumption that the notice was misplaced. There was a possibility of error in notifying Mr. Black of the results of the recheck. H. P. HUNNICUTT - 405 West 12th Street Lot 7 & W 13' of 6, Block 133 Parcel Number: 2-0801-0902 Use of property: Residence Values placed on property by Tax Dept: 1953 Values: Land Imps Total Full Assessed $8,059 $6,040 $14,7077 $11,030 $22,766 $17,070 1954 Values: (Original) Land Imps Total $12,813 $9,610 $22,625 $16,970 $35,438 $26,580 1954 Values: (Revised) Land $10,250 $7,690 Imps $13,712 $10,280 Total $23,962 $17,970 Difference: (1953 values & revised) $1,196 Increase $900 Increase Taxes: 10:3 1953 1954 $513.81 $327.05 111 113 CITY OF AUSTIN, TEXAS Difference: $186.76 Decrease Value placed on property by Board of Equalization: Same as revised Tax Dept. Value for 1954 Value placed on property by Taxpayer: Taxpayer did not render this property. Councilman Pearson moved that the valuation of the property at 405 West 12th Street be left as submitted by the Tax Department. The motion, seconded by Councilman Long, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None WILLIAM P. HOLLOWAY 1400 Block of East 5th Street - Parcel Number: 2-0406-1505 Description of property: Lot 7, Block 4, OL 4, Div A Use of property: Factory Values: 1953 Full Assessed 1953 Taxes Land $1,823 $1,370 Imps $6,380 $4,790 Total $8,203 $6,160 $185.42 1954 1954 Taxes Land $4,302 $3,230 Imps $9,722 $7,290 Total $14,024 $10,520 $191.46 Difference: $5,821 Increase $4,360 Increase $6.04 Increase Value placed on property by Board of Equalization: Same as Tax Dept. for 1954. Value placed on property by Tax payer: Taxpayer did not render this property. Parcel Number: 2-0406-1507 Description of property: Lot 9 & W 2' of Lot 8, Bl 4, OL 4, Div A Use of property: Factory Values: 1953 Da Full Assessed 1953 Taxes Land $1,797 $1,350 Imps $12,954 $9,720 Total $14,751 $11,070 $333.21 1954 1954 Taxes Land $4,662 $3,500 Imps $9,474 Total $14,136 $7,110 $10,610 $193.10 Difference: CITY OF AUSTIN, TEXAS $615 Decrease 1114 $460 Decrease $140.11. Decrease Value placed on property by Board of Equalization: Same as Tax Dept. for 1954. Value placed on property by Taxpayer: Taxpayer did not render this property. Parcel Number: 2-0406-1506 Description of property: E 43' of Lot 8,BL 4, OL 4, Div A Use of property: Vacant Values Land Imps Total Land Imps Total Difference: 1953 Full Assessed 1953 Taxes -0- $2,041 $2,041 $1,230 -0- $1,230 $37.02 1954 $4,266 1954 Taxes $3,200 -0- -0- $4,266 $3,200 $58.24 $2,225 Increase $1,970 Increase $21.22 Increase Value placed on property by Board of Equalization: Same as Tax Dept. for 1954. Value placed on property by Taxpayer: Taxpayer did not render this property. Parcel Number: 2-0405-1805 Description of property: Lots 12 & 13, BL 13, OL 2, Div. O Address of property: 1119 East 4th Street Use of property: Ware house & Factory Values placed on property by Tax Dept: 1953 Values: Land Imps Total 1954 Values: (Briginal) Land Imps Total 1954 Values: (Revised) Land Imps Total Full Assessed $2,084 $1,560 9,139 6,850 11,223 8,410 5,958 4,470 9,521 7,140 15,479 11,610 4,664 3,500 9,521 7,140 14,185 10,640 $2,962 Increase $2,230 Increase 1954 $193.65 Difference: (1953 & revised 1954) Taxes 1953 $253.14 CITY OF AUSTIN, TEXAS 1115 Difference: $59.49 Decrease Value placed on property by Board of Equalization: Same as revised tax Dept. value for 1954 Value placed on property by Taxpayer: Taxpayer did not render this property. Parcel Number: 2-0406-1508 Description of property: Lot 10 & E 29.05' of Lot 11, Block 4,OL4, Div A Address of property: 1400 Block East 5th Street Use of property: Factory Values: 1953 Full Assessed 1953 Taxes Land $3,211 $2,410 Imps $6,840 $5,130 Total $10,051 $7,540 $226.95 1954 1954 Taxes Land $7,341 $5,510 Imps $8,745 $6,560 Total $16,086 $12,070 $219.67 Difference: $6,035 Increase $4,530 Increase $7.28 Decrease Value placed on property by Board of Equalization: Same as Tax Dept. for 1954 Value placed on property by Taxpayer: Taxpayer did not render this property. 20% allowed on land for unusal elevation in rear and also for seepage. Councilman Thompson moved that the Council adopt the adjustments made by the Tax Department (on the William P. Holloway property) and pass it as it is as recommended by the Tax Department for this high land in the back, etc. (Dot 10 & E. 29.05' of Lot 11, Blk. 4, OL 4, Div A). The motion, seconded by Councilman White, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None M. L. EILERS - 1900 Elton Lane - Lots 25, 26 & S. 41.5 of 27, Tarrytown Place Parcel Number: 1-1504-0712 Use of Property: One family dwelling Values placed on property by Tax Dept: 1953 Values: Full Assessed Land $3,191 $2,390 Imps $12,042 $9,030 Total $15,233 $11,420 1954 Values: Land $7,751 $5,810 Imps $18,042 $13,530 Total $25,793 $19,340 Difference: Taxes: 1953 $343.74 11116 CITY OF AUSTIN, TEXAS $10,560 Increase $7,920 Increase 1954 $351.99 Difference: $8.25 Increase Value placed on Property by Board of Equalization: Same as Tax Dept. for 1954 Value placed on Property by Taxpayer: Taxpayer did not renderthis property. He thought that a fair market value was $20,000. Councilman Thompson moved that theCouncil accept the valuation of the Tax Department on the property of M. L. Eilers, Lots 25, 26 & S. 41.5 of 27, Tarrytown Place, 1900 Elton Lane. The motion, seconded by Councilman White, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None MRS. MATHILDAMASHLEY1005 West 33rd Street The Council discussed the property of Mrs. Mathilda Ashley at 1005 West 33rd Street and deferred action on it until November 1, at 2:00 P.Μ. There being no further business Councilman Long moved that the meeting adjourn. The motion, seconded by Councilman White, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None ATTEST: Elie City Clerk Ca Cadr APPROVED Mayor