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Austin Tax Appeals: Property & Equipment Values

Monday, October 1, 1962 special called
  • The city council held a special meeting dedicated entirely to hearing citizen appeals on property and personal asset tax assessments.
  • For several appeals concerning residential and commercial property values, the council postponed decisions, opting to personally visit and inspect the properties.
  • Following one such inspection, the council voted to reduce the assessed land value for a commercial property located on Guadalupe Street.
  • A local business owner sparked a debate over the fairness of personal property tax assessments on his construction equipment, arguing for lower valuations based on market decline and competitive equity.

Full Transcript

1089 = CITY OF AUSTIN, TEXAS MINUTES OF THE CITY COUNCIL CITY OF AUSTIN, TEXAS Special Meeting October 01, 1962 10:00 Α.Μ. Council Chamber, City Hall The meeting was called to order with Mayor Palmer presiding. Roll call: Present: Councilmen Armstrong, Shanks, White, Mayor Palmer Absent: Councilman Perry Present also: W. T. Williams, Jr., City Manager; Doren R. Eskew, City Attorney The Mayor announced this was a Special Meeting held for the purpose of hearing and considering tax appeals. J. J. PICKLE 2200 Rosewood Avenue Lot 1, Block 4, Outlot 58, Division B F. B. Forster Subdivision, Parcel No. 2-0811-1510 Value Full Value by Tax Dept.1961 Full Value by Tax Dept. 1962 Assessed Value by Tax Dept. Rendered by Owner Assessed Value Fixed by Board Land $ 1,805 Imps. 0 Total $ 1,805 $ 1,805 16,449 $18,254 $ 1,350 12,340 $13,690 Not Rendered $ 1,350 11,070 $12,420 MR. SHERMAN BIRDWELL, representing himself and co-owner Mr. J. J. Pickle, for appeal on the property at 2200 Rosewood, stated in November of last year, they paid $12,290 for the building on this property, and they felt the assessed value was excessive. He had no complaint on the land value. He stated there was no experience factor in rating rest homes as there was no long experience Behind this. Representatives from the Tax Department explained their figures. The Council took no action, as it wanted to look at the property personally. =CITY OF AUSTIN, TEXAS MAX SILBERSTEIN - 2310 Guadalupe Street So. 20'of Lot 32, Outlot 36, Division D - Parcel No. 2-1401-1706 1000 Full Value by Tax Dept. 1961 Full Value by Tax Dept. 1962 Assessed Value by Tax Dept. Value Assessed Rendered Value Fixed by Owner by Board Land $ 23,300 Imps. 5,780 Total $ 29,080 $ 29,125 5,780 $ 34,905 $ 21,840 4,340 Not $ 21,840 Rendered 4,340 $ 26,180 $ 26,180 Mr. John F. Campbell represented MR. MAX SILBERSTEIN in his appeal on the land values of his property at 2310 Guadalupe Street, stating there was a graduated increase in the 2300 to 2400 blocks from $1100, $1150, to $1250. Mr.Campbell stated he believed Mr. Silberstein's property had been included in the wrong group, and he explained the reasons. The Council took no action at this time, as it wanted to make a personal inspection of the property. However, later in the meeting after the Council had made the inspection of the area, Councilman Armstrong moved that the Council set the value as follows: Assessed Value Council Action Land $ 21,840 $ 20,100 Imps. 4,340 4,340 Total $ 26,180 $ 24,440 The motion, seconded by Councilman Shanks, carried by the following vote: Ayes: Noes: Councilmen Armstrong, Shanks, White, Mayor Palmer None Absent: Councilman Perry JOHN H. CHILES, JR. - 304 West 4th Street - Parcel No. 2-0601-1206 Lots 5 and 6, Block 45, Original City Full Value by Tax Dept. 1961 Full Value by Tax Dept. 1962 Assessed Value by Tax Dept. Value Rendered by Owner by Board Assessed Value Fixed Land $ 52,036 $ 52,036 7,940 $ 59,976 $ 39,030 5,960 Not Rendered $ 39,030 5,960 $ 44,990 $ 44,990 Imps. 500 Total $ 52,536 MR. JOHN H. CHILES, JR., appealed the valuation set on the improvements on the property at 304 West 4th, stating the shed had been set at $506.00, and recently $3,714.03 had been spent for materials for remodeling this shed. The people used their own labor; and for figuring purposes, he distributed 20% of the labor costs to run the Boiler Works, and 80% for this labor, making a total cost of $6,645.48 and the Tax Department set the full value of improvements, paving, fence, etc., at $7,940. The Council took no action at this time as it wanted to make a personal inspection of the buildings. KARL WAGNER - =CITY OF AUSTIN, TEXAS 1002 1091 Personal Property Full Value by Tax Dept. 1961 Full Value Assessed by Tax Dept. 1962 Value by Tax Dept. Utility Rental Inc. Furn., Fix. & $ 41,710 Equip. Austin Machine Value Assessed Rendered Value Fixed by Owner by Board $ 41,710 $ 31,280 $ 19,998 $ 31,280 & Supply Furn., Fix. & Equip. $ 7,935 $ 5,950 $ 7,284 $ 5,950 Supplies 21,000 14,210 10,020 14,210 Total $ 28,935 $ 28,935 $ 20,160 $ 17,304 $ 20,160 Karl Wagner Equipment Rentals Equip. $ 69,064 $ 69,064 $ 51,800 $ 19,754 $ 51,800 MR. KARL WAGNER made his appeal not on land value or vehicles but on personal property, and he wanted to discuss the wide difference between the rendition of the property and the assessment, as he believed the Tax Department's assessments are way too high. He said their book value had declined from the original purchase price; they kept in close touch with the market for this construction equipment; the banks take a dim look on this construction equipment when making a loan; and he believed this equipment should be on the tax rolls at $57,000 this year instead of $103,000. He stated he was being penalized compared to his competitors. The Tax Assessor explained how the values were arrived at. Mr. Wagner stated in 1960 they had the 100% market value, and he was now asking to go 57% of what the market value might be, and he was asking to be equalized with the others. The Tax Assessor stated the inequality was due to the fact that the contractors have more equipment than is on the tax rolls as it is domiciled outside the City. He stated Mr. Wagner's tax is for school purposes only. The Mayor stated the Council would discuss this with the Tax Department and Board and let him know. There being no further business, the Council adjourned subject to the call of the Mayor. ATTEST: City Clerk APPROVED Am Mayor 1002 CITY OF AUSTIN, TEXAS NOTICE OF SPECIAL MEETING TO THE MEMBERS OF THE CITY COUNCIL OF THE CITY OF AUSTIN: Notice is hereby given that a Special Meeting of the City Council of the City of Austin will be held on the 2nd day of October, 1962, at the Municipal Building, Eighth and Colorado, in Austin, Texas, at 10:00 A.M. for the purpose of hearing and considering tax appeals. s/ Elsie Woosley City Clerk ATTEST: s/ Elsie Woosley City Clerk s/ Lester E. Palmer Mayor City of Austin, Texas CONSENT TO MEETING We, the undersigned members of the City Council, hereby accept service of the foregoing notice, waiving any and all irregularities in such service and such notice, and consent and agree that said City Council shall meet at the time and place therein named, and for the purpose therein stated. s/ Edgar Perry s/ R. C. Armstrong s/ Louis F. Shanks 3/ Ben White