HomeMy WebLinkAbout20-1587 08-03-2020 RESOLUTION NO. 20-1587
A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF EULESS,
TEXAS, DIRECTING THE DESIGNATED EMPLOYEE TO CALCULATE
THE VOTER-APPROVAL TAX RATE OF THE CITY OF EULESS IN THE
MANNER PROVIDED FOR A SPECIAL TAXING UNIT IN ACCORDANCE
WITH THE TEXAS TAX CODE
WHEREAS, the State legislature amended the Texas Tax Code in 2019 as part of
its Property Tax reform; and
WHEREAS, Texas Tax Code Section 26.041(c-1) authorizes a city council located
in a disaster area the discretion to direct its designated officer or employee to calculate
the voter-approval tax rate in the manner provided for a special taxing unit; and
WHEREAS, Texas Tax Code Section 26.041(c-1) provides that said officer or
employee shall continue calculating the voter-approval tax rate in the aforesaid manner
until the earlier of (1) the second tax year in which the total taxable value of property
taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by
the assessor for the taxing unit to the governing body exceeds the total taxable value of
property taxable by the taxing unit on January 1 of the tax year in which the disaster
occurred; or (2) the third tax year after the tax year in which the disaster occurred; and
WHEREAS, on March 13, 2020, the President of the United States issued a
proclamation declaring that the COVID-19 outbreak in the United States constitutes a
national emergency; and
WHEREAS, on March 13, 2020, the Governor of the State of Texas declared a
disaster in every Texas county due to the COVID-19 outbreak; and
WHEREAS, on March 17, 2020, the Mayor of the City of Euless declared a local
state of disaster within the City of Euless due to the public health emergency COVID-19;
and
WHEREAS, on March 24, 2020, the City Council of the City of Euless ratified and
extended the Mayor's Declaration of Local Disaster due to the public health emergency
COVID-19; and
WHEREAS, the City Council of the City of Euless has appointed a designated
officer pursuant to Texas Tax Code Section 26.17; and
WHEREAS, the aforesaid COVID-19 outbreak has impacted the City of Euless;
and
WHEREAS, the City of Euless imposes the "additional sales and use tax" to which
Section 26.041 of the Texas Tax Code refers; and
WHEREAS, the City Council of the City of Euless finds that by using this statutory
ability to calculate the voter-approval tax rate for the taxing unit in the manner provided
for a special taxing unit allows for more flexibility to adopt an appropriate tax rate for the
city under the circumstances.
NOW THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF EULESS, TEXAS, THAT:
SECTION 1.
The City Council is hereby directing the designated officer or employee to calculate
the voter-approval tax rate of the City of Euless in the manner provided for a special taxing
unit as provided in Chapter 26 of the Texas Tax Code.
SECTION 2.
That the designated officer or employee shall continue calculating the voter-
approval tax rate in the manner provide by this resolution until the earlier of:
1. The second tax year in which the total taxable value of property taxable by the City
of Euless as shown on the appraisal roll for the City of Euless submitted by the
assessor for the City of Euless to the Euless City Council exceeds the total taxable
value of property taxable by the City of Euless on January 1 of the current tax year;
or
2. The third year after the current tax year.
APPROVED AND ADOPTED at a meeting of the Euless City Council on August
3, 2020, by a vote of 6 ayes, 0 nays, and 0 abstentions.
APPROVED:
inch Martin, Mayo --
ATTEST:
1
�f.
i Sutter, TRMC, CMC, City Secretary
Resolution No. 20-1587, Page 2 of 2