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Austin Tax Battle: Home Values & Schools

Tuesday, December 15, 1959 special called
  • The special meeting was dedicated entirely to hearing numerous public appeals from property owners disputing their tax valuations, asserting their assessments were unfairly high.
  • Residents newly annexed into the school district strongly protested their property valuations, citing unaffordable taxes and water rates. The Mayor acknowledged the school district's significant debt and investment in new facilities within the area.
  • Notable appeals included a fraternity seeking tax exemption for an educational building and homeowners challenging valuations due to environmental factors like drainage issues, utility easements, or unfavorable neighborhood views.
  • The Council largely deferred decisions, opting to thoroughly study the presented cases, personally inspect many of the disputed properties, and consult legal counsel on complex exemption requests.

Full Transcript

= CITY OF AUSTIN, TEXAS MINUTES OF THE CITY COUNCIL CITY OF AUSTIN, TEXAS Special Meeting December 15, 1959 10:00 Α.Μ. Council Chamber, City Hall 1871 1071 Roll call: The meeting was called to order with Mayor Miller presiding. Present: Councilmen Bechtol, Palmer, White, Mayor Miller Absent: Councilman Perry Present also: W. T. Williams, Jr., City Manager; Doren R. Eskew, City Attorney; and members of the Tax Department and Board of Equalization The Mayor announced that this meeting was called for the purpose of scheduling and hearing the tax appeals pending before the Council. The appeals were set as most convenient to those wishing to be heard. MR. REX KITCHENS represented a group owning property outside of the city limits, but in the new school district, and stated they believed the property had been over-evaluated. He said the group had asked to be taken into the school district, but did not believe the value of their properties should be based on the same as used in the city. He explained in details why he thought the area was assessed too high. Mayor Miller explained the taxing procedures as pertained to the city and the schools, and stated that this area had voted to be a part of the school district. The Tax Assessor, Mr. Marshall, stated a great deal of intensive work had been done on this area and told how the values had been set up; that in cases where sales had been made they were above the value placed on the property by the Tax Department. Mr. Kitchens said most of the sales made were for speculation and that not many of the homes had been sold. MR. WESLEY PEARSON stated the property was in a unique position, as if it were to develop, it would be necessary to have a two million dollar sewage disposal plant; and that it was also property that had a water district tax. MR. JODIE JACKSON, MR. H. L. AULDT, and MR. RALPH SCHNEIDER expressed their views that the assessments were too high. MR. CARRINGTON stated he could not farm his land with these values and come out ahead; and that the people in the area could not pay these taxes and the high water bills. He asked that the City sell the area water on the same rates as are used inside the city. MR. SCHULTZE stated that this rural area was being taxed for school purposes on the same basis that a municipal area was being taxed; that the business men in Austin made income to pay their taxes, but these people who had their homes and farms did not have the income to pay the added tax and that they could not develop their land otherwise. He suggested a total evaluation of the area to see what the revenue brought the school district and compare that against the cost for the students. CITY OF AUSTIN、TEXAS 10721072 MAYOR MILLER answered Mr. Carrington and Mr. Schultze. MRS. C. W. POWELL said she could not pay the increased tax. Councilman Palmer inquired about the deficit of the school when the Austin Independent School District took it over. The amount was not stated. The Tax Assessor and Collector explained the method of arriving at values. Councilman Palmer stated that according to Mr. Fritz's figures, the amount in question here was about $5,000 on tax money for the whole area. MAYOR MILLER stated that the Austin School District took over $168,000 indebtedness, and that it is now building a new school that will serve part of the people here, and this building will cost between $250,000 and $300,000. He said that $20,000 improvements on the school had already been spent. He said the group had voted to come into the Austin School District, and it had taken over quite a large indebtedness and was spending quite a large sum in the area. He said the Council would study this all over and give an answer. MR. WOODROW PATTERSON represented himself and MR. ROSWELL G. MILLER on the following properties: MR. W. W. PATTERSON 3419 Monte Vista Drive, Lot 12, Blk. Y, Balcones Park Sec. 8. Full Value Assessed Value Fixed By Board Full Value by Tax De- partment by Board Value Rendered by Owner Land $9,433 $ 9,433 $ 5,000 $ 7,070 Improvements TOTAL $9,433 $ 9,433 $ 5,000 $ 7,070 MR. ROSWELL G. MILLER 3421 Monte Vista Drive, Lot 11, Block Y, Balcones Park Section 8. Land Improvements TOTAL $8,167 $ 8,167 Not Ren- dered $ 6,130 $8,167 $ 8,167 $ 6,130 MR. BELLMONT, Board of Equalization, stated that the Board set the value back to where it was the year before, as these locations were some of the finest sites. The Council stated it would go and look at the areas again. MISS KAY GURLEY - 3507 Mount Barker Drive, Lot 2, Blk. Y, Balcones Park Section 8 Full Value by Tax De- Full Value By partment Board Value Rendered by Owner Land $ 5,949 $ 5,949 Not Rend. Improvements 18,649 TOTAL $24,598 18,649 $24,598 Assessed Value Fixed By Board $ 4,460 13,990 $18,450 CITY OF AUSTIN, TEXAS: 1075 1073 MISS GURLEY asked that this scenic area be compared with other scenic areas, as Bluffington, Highland Park West, and others, as the taxes were so high in her area that people were moving out, to these other areas. She made comparisons of individual properties. The Tax Department representative stated these houses were older and the quality of construction was less than Miss Gurley's. MR. BELLMONT stated Highland Park West will be reappraised this year. The Council stated it would go look at the property. SIGMA NU HOME ASSO. OF TEXAS - By DICK VAUGHN, Property adjacent to 1002 W. 26th Street and described as Lot 34 and part of Lots 33 and 35 and Alley of Harwood Subdivision and part of Lots 30,31, and 32 of Anderson Subdivision, Outlot 54, Div. D. Full Value By Tax De- partment Full Value By Value Assessed Board Rendered by Value Fixed Owner By Board Land $ 5,118 $ 5,118 Not Rend. Improvements TOTAL $ 5,118 $ 5,118 $ 3,840 $ 3,840 Property located at 1002 West 26th Street, and described as part of Lots 32 and 33 and alley of Harwood Subdivision and part of Lots 28, 29, and 30 of Anderson Subdivision, Outlot 54, Div. D. Full Value By Tax De- Full Value Value Assessed By partment Board Owner Rendered by Value Fixed By Board Land $ 4,910 $ 4,910 Not Rend. $ 3,680 Improvements 19,167 19,167 14,380 TOTAL $24,077 $24,077 $18,060 MR. DICK VAUGHN stated this Association was a non-profit organization. The property is leased to Sigma Nu Collegiate Fraternity. He said they had asked for study hall space in the University Class rooms, but it was not available, so they built a separate building as a study hall and for facilities for water safety training and life-saving--or a swimming pool. Money had to be borrowed to build. He said the building now is on the tax rolls for $14,000 im- provements. He stated their appeal was on the basis that these improvements are for strictly educational purposes. He stated he believed these would be exempt from taxation, and that this would be in the same catagory as S.R.D., KJ. KIRBY HALL, and other Church dormitories. He said that although they thought the entire properties should be exempt, they were willing to pay the taxes on their dormitory facilities. He stated that after the Council had consulted with its Attorney, it could notify him; he could pay the taxes under protest and then take the case on up in the courts. The Council took the appeal under study. =CITY OF AUSTIN, TEXAS 10241074 MR. TRUEMAN O'QUINN, representing R. H. FOLMAR, SHOPPERS WORLD, and LAMARWELL REALTY COMPANY, asked that he have another hearing date as he could not get his men here this date. It was finally agreed that he be heard on Friday, December 18, 1959, at 10:00 A.M. EUGENE HOWARD 1.71 acres Santiago Del Valle Grant Land Improvements TOTAL Full Value By Tax De- partment Full Value By Board Value Assessed Rendered by Value Fixed Owner By Board $ 3,514 $ 3,514 $ 580 $ 2,640 $ 3,514 $ 3,514 $ 580 $ 2,640 Mr. Howard stated he could not get the amount of the appraised value on this property, The Tax Appraiser stated a 35% discount had been allowed for drainage and for lack of subdivided property. The Council stated it would go look at the property. C. L. CHANCE 2409 Northland, Lot 20, Block C, Shoalmont Addition, Section 4 Full Value Full Value By Tax De- Value Assessed partment By Board Rendered by Value Fixed Owner By Board Land $ 1,969 $ 1,969 Not Rend. $ 1,480 Improvements 6,815 6,815 5,110 TOTAL $ 8,784 $ 8,784 $ 6,590 Mr. Chance showed pictures of neighborhood, and stated he could not secure a loan on the property due to the views across the street, and the City had three pole easements which hurt the value; and stated that values of his property had been hurt further because permits had been issued to permit the houses to face away from his street. The Tax Assessor stated that he had been allowed 10% decrease for environment. The Council said it would go look at the property. GERALD M. CLOPTON - 2310 Forest Avenue, Lot 4, and South of Lot 5 Block 5, La Prelle Place. Assessed Value Rendered by Value Fixed Owner By Board Full Value By Tax De- partment Full Value By Board Land $ 2,149 $ 2,149 Not Rend. Improvements 8,347 TOTAL $10,496 8,347 $10,496 $ 1,610 6,260 $ 7,870 Land Improvements TOTAL =CITY OF AUSTIN, TEXAS - 10751075 2312 Forest Avenue, Lot 3, Block 5, La Prelle Place Full Value Full Value Value Assessed By Tax De- By Rendered by Value Fixed partment Board Owner By Board $ 1,468 $ 1,468 Not Rend. $ 1,100 280 280 210 $ 1,748 $ 1,748 $ 1,310 Mr. Clopton stated he was interested in getting the taxes lowered ever since he purchased the property in 1953, as in 1952 it was assessed at $4257, and now the value is assessed at $7,800. He stated he thought the property would be revalued every four years, but it was six years before it was revalued. He asked for a special appraisal. The Tax Assessor stated his property was appraised like all other property in the area; that after the general reappraisal was made, they did not go back in and recheck property for depreciation until in the fifth year, and his property was appraised as all other, and that the value was fair and equal with other property. Mr. Clopton stated he would figure what he thought was equal and write in a letter. He said his main complaint was that the taxes on that property were too high to begin with, and were still too high. The Council recessed until 3:00 Ρ.Μ. RECESSED MEETING 3:00 Ρ.Μ. H. EUGENE WASSELL - 1501 Taylor Gaines Street, 1.26 acres of Santiago Del Valle Grant, and 1600 Taylor Gaines Street Lot 18 and West 1/2 of Lot 19, Elmhurst Subdivision. Full Value Full Value Value Assessed By Tax De- partment By Board Rendered by Value Fixed Owner By Board 1501 Taylor Gaines Land $ 7,023 $ 7,023 $ 1,260 $ 5,270 Improvements 4,679 4,679 3,870 3,510 TOTAL $11,702 $11,702 $ 5,130 $ 8,780 1600 Taylor Gaines Land $ 1,913 $ 1,913 $ 290 $ 1,430 Improvements TOTAL $ 1,913 $ 1,913 $ 290 $ 1,430 Mr. Wassell was complaining of the amount of front footage charged and the amount of depth used in setting up the value, stating it meant a thousand dollar difference in his value. He claimed the building was over valued, and that it would not sell for nearly what the value was set. The Tax Department CITY OF AUSTIN, TEXAS 10761076 explained the way the assessed value was set up, and the discount allowed. No action was taken by the Council at this time. K. R. MEYER 1508 B Riverside Drive, Southeast 48' x 132' of lot 6, Old Stone Place; 1215 Bickler Road, Lot 31, Woodlawn; and 4 acres of William Cannon League Full Value By Tax De- partment Full Value By Board Value Assessed Owner Rendered by Value Fixed By Board 1508B Riverside Dr. Land $ 840 $ Improvements 3,109 840 3,109 Not Rend. TOTAL $ 3,949 $ 3,949 $ 630 2,330 $ 2,960 1215 Bickler Rd. Land $ 1,451 $ 1,451 Not Rend. $ 1,090 Improvements 3,484 3,484 2,610 TOTAL $ 4,935 $ 4,935 $ 3,700 4 acres, Cannon League Land $ 3,000 $ 3,000 Not Rend. $ 2,250 Improvements TOTAL $ 3,000 $ 3,000 $ 2,250 The Tax Department explained the valuation as set. The Council wanted to look at the properties. There being no further business, the Council adjourned at 6:30 P.M., subject to the call of the Mayor. ATTEST: Elsie City Clerk hely APPROVED Jom Milla. Mayor