HomeMy WebLinkAboutPreliminary (Binder Notes) Operating Budget FY06-07AGENDA
Special Called Meeting
Euless City Council
Euless City Hall
201 N. Ector Drive
Euless, Texas
Thursday, August 24, 2006
7:00 p.m.
1 j CALL TO ORDER
2) HOLD PUBLIC HEARING FOR PROPOSED TAX RATE
Discussion of proposal to adopt an ad valorem tax rate of
$0.489500 per $100 valuation for tax year 2006.
3) ANNOUNCE THE DATE, TIME, AND PLACE OF VOTE ON TAX
RATE
The vote on the tax rate will take place on Tuesday, September 12,
2006, at 7:00 p.m. in the City Council Chambers, 201 N. Ector Drive,
Euless, Texas.
4) ADJOURN
POSTED THIS 18th DAY OF AUGUST, 2006, AT 11:00 A.M.
Individual hosting
DATE: August 18I 20Q6
TQ: Mayor Saleh
City Council
FRAM: Joe C, Hennig -City
S�JBJECT: City Council Informat
Attached are copies of various reports that have been recently requested by City
Council members,
In a continuing effort to make all material available to the Council as a whole, copies are
being distributed to all members.
please call if you have questions or need for additional information.
Cc: McKamie
GetChell
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201 N.13ctor C)r9vc, Eu}ess,'Iexas 7603«-3595
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CITY OF EULESS CITIZENS
Please notice the required advertisement printed below regarding the property
tax rate calculation for the City of Euless. It is prepared under very strict state
law requirements that mandate how the property tax rates are to be calculated
and published.
Please be aware that the city's property tax will decrease by .46%. The rate per
$100 of assessed value is currently $.491777 and the new rate will be $.4895 for
the fiscal year 10/1 /06 to 9/30/07. Actual taxes may be affected by a change in
property value.
Notice of Public Hearing on Tax Increase
The City of Euless, TX will hold a public hearing on a proposal to increase total tax revenues from properties on
the tax roll in the preceding tax year by 3.68 percent (percentage by which proposed tax rate exceeds lower of
rollback tax rate or effective tax calculated under Chapter 26, Tax Code). Your individual taxes may increase at a
greater or lesser rate, or even decrease, depending on the change in the taxable value of your property in relation to
the change in taxable value of all other property and the tax rate that is adopted.
The public hearing will be held on August 24, 2006 at 7:00 PM and August 29, 2006 at 7:00 PM at Euless City
Hall, 201 North Ector Drive, Euless TX 7603 9.
The members of the governing body voted on the proposal to consider the tax increase as follows:
FOR* Mayor Mary Lib Saleh Mayor Pro Tern Linda Martin
AGAINST:
PRESENT and not
voting.
ABSENT:
Council Member Leon Hogg
Council Member Carl Tyson
Council Member Glenn Porterfield
Council Member Michael Brown
Council Member Charlie Miller
Comparison of Proposed Budget with Last Year's Budget
The applicable percentage increase or decrease (or difference) in the amount budgeted in the preceding fiscal
year and the amount budgeted for the fiscal year that begins during the current tax year is indicated for each of
the following expenditure categories:
Maintenance and operations 11.07% increase
Debt service (0.68)% (decrease)
Total expenditures 9.48% increase
Total Appraised Value and Total Taxable Value
as calculated under section 26.04, Tax Code
Preceding Tax Year Current Tax Year
Total appraised value* of all property $3,45%8572905 $3763321222300
Total appraised value* of new property** $7674252692 $5437242905
Total taxable value*** of all property $2727279157735 $2,45827272544
Total taxable value*** of new property** $767425,692 $547724,905
Bonded Indebtedness
Total amount of outstanding and unpaid bonded indebtedness $45,300,000
Tax Rates
Adopted tax rate for the preceding tax year $0.491777
Proposed tax rate for the current tax year $0.489500
Difference in the proposed tax rate and the adopted tax rate for the preceding tax year $(0.002277)
Percentage increase or decrease in the proposed tax rate and the adopted tax rate (0.46)%
for the preceding tax year
These tax rate figures are not adjusted for changes in the taxable value of property.
Percentage
per
$100 in value
ner $100 in value
per
in value
(Decrease)
Comparison of Residence Homestead Values
Average appraised and taxable values on residence homesteads are compared from the preceding tax year and the current
tax vear.
Preceding Tax Year Current Tax Year
Average residence homestead appraised value
Homestead exemption amount for the taxing unit
$I29,595 $132,567
$251919 $262513
(excluding special exemptions for persons 65 years of age or older or disabled)
Average taxable value of a residence homestead $1037676 $1062054
(excluding special exemptions for persons 65 years of age or older or disabled)
Comparison of Residence Homestead Taxes
The taxes that would have been imposed in the preceding tax year on a residence homestead at the average
appraised value (excluding special exemptions for persons 65 years of age or older or disabled) are estimated to be
$509.85. The taxes that would be imposed in the current tax year on a residence homestead appraised at the average
appraised value in the current tax year (excluding special exemptions for persons 65 years of age or older or
disabled), if the proposed tax rate is adopted, are estimated to be $519.13. The difference between the amount of
taxes on the average residence homestead in the current tax year, if the proposed tax rate is adopted, and the
preceding tax year would be an increase of $9.28 in taxes.
* "Appraised value" is the amount shown on the appraisal roll and defined by Section 1.04(8), Tax Code.
** "New property" is defined by Section 26.012(17), Tax Code.
*** "Taxable value" is defined by Section 1.04(10), Tax Code.
Section F, •Page 12 / www.star-telegram.com/classifieds /Monday, August 7, 2005
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2006 Pr®p�► Tax Rites in C��y o� Eu���, TX
This notice concerns 2006 property tax rates for Ciry of Euless, TX. It presents information about three tax rates. Last year's tax rate is
the actual rate the taxing unit used to determine property taxes last year..This years effective tax rate would impose the same total
taxes as last year if you compare properties taxed in both years. This years rollback tax rate is the highest tax rate the taxing unit can '
set before taxpayers can start tax rollback procedures. in each case these rates are found by dividing the total amount of taxes by,the
tax base (the total value of taxable property) with adjustments as required by state law. The rates are given per $100 of property value.
Last year's tax rate: •
.Last year's operating taxes $7,495,679
Last year's debt taxes $3,335,867
Last year's total taxes
Last years tax base $10,831,546 .
$2,202,532;042
Last year's fatal tax rate 0.491777/$100
This years efiectiva.tax rate:
Last years adjusted taxes $10,762,676
- (after subtracting taxes on lost property) - j
=This years adjusted tax base $2,279,595,024 y
(after subtractingvelue of new property) '
=This years effective tax rate 0.472t31/$100
(Maximum rate unless unit publishes notices and holds hearings.) i
This years roifback taxrate:
Last years adjusted operating taxes � $8,663,033
(after subtracting taxes on lost property and adjusting for any ,
trarisfened function, tax increment financing, and/or � _
enhanced indigent health care expenditures) '
=This year's adjusted tax base - $2,279,595,024
=Thisyears effective operating'rate 0.380025/$100
• x1.08--this year's maximum operating rate � 0.410427/$100
+This year's debt rate 0.146273/$100
=This year'stotal rollback rate p;556700/$100
• '-Sales tax adjustment rate 0.062253/$100
=Rollback taz rate _ 0.494447/$100
• � Statement of Increase/Decrease -
If City of Euless, TX'adopts a 2006 tax rate equal to the effective tax rate of $0,472131 per $100 of value, taxes would increase •
compared to 2005 taxes by $189,502,
Schedule A - Unencmmbered Fund Balances
The following estimated balances.will be left in the uniCs property tax accounts at fire end of the fiscal year, These balances are not
.encumbered by a corresponding,debt obligation.
IyPe of Pro Tax Fund B lance •
. GENERAL OBLIGATION;DEBT SERVICE FUND $577,293
Schedule B - 2006"Debt Service •
' The unit plans to pay the following amounts for longterm debts that are secured by property taxes. These amounts will be paid from
property tax revenues (or additional sales tax revenues, if applicable).
' Principal or Interest to be
_ Contract Payment Pald from Other •
. Description ' to be Paid from Property Amounts Total
of Debt Property Taxes Taxes to be Paid Payment
General Obligation Series 2000 �$175,000 $15,347 _ $0 $190,347
Certificate of $335,000, 1 $38,508 $0 $373,508
Obligations Serjes 2000A � '
'General Obligation $230,000 $122,844 $0 $352,844
Series 2001
Certificate of $210,000 $113,050 • $0 $323,050
Obligations Series 2001
�GeneralObligat(on $610,000 $i27,226 $0 $737,226
Refunding Senes 2003
Certificates of $155,000 $190,723 $0 $345,723'
Obligation Series 2004
Genes Obligation $115,000 $133,468 $0 $248,468
Series 2004A •
General Obligation $325,000 $592,213 $0 $9i7,213
Refunding Series 2005
General Obligation $15,000 $199,349 $0 $214,349
- Refunding Senes 2006
Taxable Certificates $225,00 $753,794 , $0 $978,794
of Obligtaion Series 2000
_ Bank Charges $0 $0 $8,000 $t3,000
Total Required for 2006 Debt Service $4,689,522
-Amount. (if any) paid from funds'listed in Schedule A $100,000
-Amount (1f any) paid from other resources $1,175,031
-Excess collections last year $0
=Total to be paid from taxes in 2006 � $3,414,491
+Amount added in anticipation'that the unit will $0
collect only 100.00% of its taxes in 2006
=Total Debt Levy � $3,414,491 '
Schedule GExpectecd Revenue from Additional SelesTax
in caluculafing its effective and rollback tax rates, the unit estimated that it will receive $1,453,176 in additional sales and use tax
revenues.
This notice bontains a summary of actual effective and rollback tax rates' calculations. You cah inspect a copy of the full calculations at
201. N. Ector Drive, Euless, TX 76039. _
Name of person preparing this notice: Betsy Price'
Title: Tarrant County Tax Assessor/Collector
Date Prepared: July 26, 2006
Truth -In -Taxation - 2006
A Guide for Setting Tax Rates for Taxing Units Other Than School Districts
The Texas Constitution and Property Tax Code incidentally mentions school district requirements for
embody the concept of truth -in -taxation to require purposes of discussion.
taxing units to comply with certain steps in adopting
their tax rates. The truth4n-taxation laws have two There are four principles to truth -in -taxation:
purposes:
• Property owners have the right to know of increas-
e to make taxpayers aware of tax rate proposals es in their properties' appraised value and to be
and notified of the estimated taxes that could result
from the new value.
• to allow taxpayers, in certain cases, to roll back or
limit a tax increase. • A taxing unit must publish its effective and roll-
back tax rates before adopting an actual tax rate.
The Texas Comptroller of Public Accounts is autho-
rized to issue publications concerning the adminis-
tration of the local property tax in Section 5.05, Tax
Code. This guide to tax rate setting —also known as
"truth4n4axation"—is prepared as a public service
to the thousands of taxing units in the State that will
be holding public hearings, considering budgets, and
setting rates to impose property taxes this year.
By publishing this guide and by conducting statewide
seminars to instruct tax assessor collectors, budget
officers, and elected officials, the Comptroller's
office is providing technical assistance. It is not
offering legal advice. Interpretations of law must be
made by lawyers representing governmental entities.
Questions about the meaning of the statutes, notice
requirements, and other matters that are unclear in
the law and in this manual should be posed to lawyers
and not to the Comptroller's Technical Assistance
staff.
Some aspects of truth -in -taxation laws do not apply
to every type of local government. This guide will
identify those parts of the law and discuss their appli-
cation to the appropriate taxing units. A separate set
of instructions will be prepared to instruct school
districts based on the outcome of the 2006 special
session of the Texas Legislature. This publication
• A taxing unit, other than water districts and small
taxing units, with a rate of $0.50 or less per zM0
of property value that raises $500,000 or less in
property taxes, must publish special notices and
hold two public hearings before adopting a tax
rate that exceeds the lower of the rollback rate or
the effective tax rate. A water district must publish
a special notice of public hearing. Finally, a small
taxing unit must publish a simplified notice.
• If a taxing unit adopts a rate that exceeds the roll-
back rate, voters may petition for an election to
limit the rate to the rollback rate.
Beginning in early August, taxing units take the first
step toward adopting a tax rate by calculating and
publishing the effective and rollback tax rates.
Effective tax rate. The effective tax rate is a calculat-
ed rate that would provide the taxing unit with about
the same amount of revenue it received in the year
before, on properties taxed in both years. If property
values rise, the effective tax rate will go down and
vice versa.
Rollback tax rate. The rollback rate is a calculated
maximum rate allowed by law without voter approval.
Truth -in -Taxation for Taxing Units Other Than School Districts (May 2006) — 1
Truth -in -Taxation 2006: A Guide for Setting Tax Rates for Taxing Units Other Than School Districts
The rollback rate provides the taxing unit with about
the same amount of tax revenue it spent the previous
year for day-to-day operations, plus an extra 8
percent increase for those operations plus sufficient
funds to pay debts in the coming year.
If a unit adopts a tax rate that is higher than the
rollback rate, voters in the unit can circulate a peti-
tion calling for an election to limit the size of the tax
increase.
Each taxing unit, other than a water district or a small
taxing unit, publishes the effective and rollback rates
in a local newspaper, along with a list of the debts it
must pay and the amount of money left over from the
previous year.
If taxpayers believe that the taxing unit hasn't cal-
culated and published these rates or other required
information in good faith, they may ask a district
court to stop the taxing unit from adopting a tax rate
until it complies with the law.
Legislative Changes in 2005
Taxing units have several procedures to perform when
adopting -a tax rate. Senate B111 (S.B.)18, 79th Texas
Legislature, Regular Session, provides for changes in
notices and hearings. The notice and hearing limit is
the effective tax rate or the rollback tax rate, which-
ever is lower for taxing units. Taxing units no longer
have the 3 percent increase over the effective tax rate
before triggering public hearings. Two public hear-
ings are required to be held by the governing body
instead of one. The notice regarding the public hear-
ings includes specific type size, wording and dates to
hold these hearings. It requires specific wording and
posting requirements for Internet Web sites (if the
governing body operates an Internet Web site). S.B.
18 changes the number of required signatures to be
collected on a valid rollback petition.
S.B. 18 also amends Section 26.06(d), it Code. It
states that after each public hearing required by sub-
section (b), the governing body shall give notice of
the meeting at which it will vote on the proposed tax
rate. The notice of the vote must include the dates and
times of both public hearings. The law may be inter-
preted as requiring one or two notices of a vote on
the tax rate. Either interpretation is reasonable, and
advice of taxing unit legal counsel should be sought
to determine which approach to take in notifying the
public of the meeting at which the governing body
will vote on the tax rate.
S.B. 18 includes required wording and type for the
governing bodies' ordinance, resolution or order
adopting a rate that exceeds the notice and hearing
ts. This document must include large type, a
record vote and state the increased tax on a $100,000
home caused by the adopted maintenance and opera-
tions rate if the governing body adopted a rate higher
than the effective tax rate.
2006 and Subsequent Tax Years
S.B. 567 changes taxing units' notification of public
hearings for 2006. Taxing units must continue to have
two public hearings if they exceed the notice and
hearing limit. The notice for these hearings will have
larger headline type and include a comparison of
the taxes and values for the current and previous tax
years. It will also have a statement of the outstanding
and/or unpaid bonded indebtedness.
Please note that a new model Notice of Public
Hearing form has been prepared and can be found in
Appendix 10. Do not use the notice from the 2005
manual.
2 —Truth-iri-Taxation for Taxing Units Other Than School Districts (May 2006)
2006 Effective Tax Rate Worksheet
Entity Name: City of Euless, TX
Date: 08/8/2006
See pages 13 to 16 of the Texas Comptroller's 2006 Truth -in -Taxation Manual for an explanation of the effective tax rate.
1.
2.
3.
:�
5.
6.
7.
E�
.�
10.
11.
12.
2005 total taxable value. Enter the amount of 2005 taxable value on the 2005 tax
$2,272,915,735
roll today. Include any adjustments since last year's certification; exclude Section
2S.2S(d) one-third over -appraisal corrections from these adjustments. This total
includes the taxable value of homesteads with tax ceilings (will deduct in line 2)
and the captured value for tax increment fmancing (will deduct taxes in line 14).
_
2005 tax ceilings. Counties, Cities and Junior College Districts. Enter 2005 total
$98,575,774
taxable value of homesteads with tax ceilings. These include the homesteads of
homeowners age 6S or older or disabled. Other units enter "0" If your taxing
units adopted the tax ceiling provision in 2005 for homeowners age 6S or older
or disabled, use this step_
_ ___ _
Preliminary 2005 adjusted taxable value. Subtract line 2 from line 1.
$2,174,339,961
� 2005 total adopted tax rate. (/$100)
0.491777
2005 taxable value lost because court appeals of ARB decisions reduced 2005
appraised value.
A. Origina1200S ARB values:
$124,302,975
B. 2005 values resulting from fmal court decisions:
$106,913,624
C. 2005 value loss. Subtract B from A.
$17,389,351
2005 taxable value, adjusted for court -ordered reductions. Add line 3 and line
$2,191,729,312
SC.-----
— — —
2005 taxable value of property in territory the unit deannexed after January 1,
$0
2005. Enter the 2005 value of property in deannexed territory.
2005 taxable value lost because property first qualified for an exemption in
2006. Note that lowering the amount or percentage of an existing exemption
does not create a new exemption or reduce taxable value. If the taxing unit
increased an original exemption, use the difference between the original
exempted amount and the increased exempted amount. Do not include value lost
due to freeport exemptions or tax abatements.
A. Absolute exemptions. Use 2005 market value:
$0 �
B. Partial exemptions. 2006 exemption amount or 2006 percentage
$14,004,327
exemption times 2005 value:
C. Value loss. Add A and B.
$14,004,327
2005 taxable value lost because property first qualified for agricultural appraisal
(1-d or 1-d-1), timber appraisal, recreational scenic appraisal or public access
airport special appraisal_in 2006. Use only those properties that first qualified in
2006; do not use properties that qualified in 2005.
i
A. 2005 market value:
$0 ��
B. 2006 productivity or special appraised, value:
$0 I,
C. Value loss. Subtract B from A.
$0
Total adjustments for lost value. Add lines 7, 8C and 9C.
$14,004,327
2005 adjusted taxable value. Subtract line 10 from line 6.
$2,177,724,985
Adjusted 2005 taxes. Multiply line 4 by line 11 and divide by $100.
$10,709,550
Truth In Taxation May 2006 Page: 1
2006 Effective Tax Rate Worksheet
Entity Name: City of Euless, TX
13.
14.
15.
16.
17.
18.
Date: 08/8/2006
Taxes refunded for years preceding tax year 2005. Enter the amount of taxes
$53,126
refunded during the last budget year for tax years preceding tax year 2005.
Types of refunds include court decisions, Section 25.25(b) and (c) corrections
and Section 31.11 payment errors. Do not include refunds for tax year 2005.
This line applies only to tax years preceding tax year 2005.
_ ___
I Taxes in tax increment financing (TIF) for tax year 2005. Enter the amount of
$0
taxes paid into the tax increment fund for a reinvestment zone as agreed by the
taxing unit. If the unit has no 2006 captured appraised value in Line 16D, enter
��0 ��
Adjusted 2005 taxes with refunds. Add lines 12 and 13, subtract line 14.
$10,762,676
Tota12006 taxable value on the 2006 certified appraisal roll today. This value
includes only certified values and includes the total taxable value of homesteads
with tax ceilings (will deduct in line 18). These homesteads includes
homeowners age 65 or older or disabled.
A. Certified values only:
$2,349,723,469
B. Counties: Include railroad rolling stock values certified by the
$0
Comptroller's office:
C. Pollution control exemption: Deduct the value of property exempted
$0
for the current tax year for the first time as pollution control property
(use this line based on attorneys advice):
D. Tax increment fmancing: Deduct the 2006 captured appraised value
$0
of property taxable by a taxing unit in a tax increment financing zone
for which the 2006 taxes will be deposited into the tax increment
fund. Do not include any new property value that will be included in
�
I line 21 below.
I E. Tota12006 value. Add A and B, then subtract C and D.
$2,349,723,469
fff--Total value of properties under protest or not included on certified appraisal roll.
A. 2006 taxable value of properties under protest. The chief appraiser
$50,398,572
certifies a list of properties still under ARB protest. The list shows
the district's value and the taxpayer's claimed value, if any or an
estimate of the value if the taxpayer wins. For each of the properties
under protest, use the lowest of these values. Enter the total value.
B. 2006 value of properties not under protest or included on certified
$35,649,806
appraisal roll. The chief appraiser gives taxing units a list of those
taxable properties that the chief appraiser knows about but are not
included at appraisal roll certification. These properties also are not
� on the list of properties that are still under protest. On this list of
properties, the chief appraiser includes the market value, appraised
value and exemptions for the preceding year and a reasonable
estimate of the market value, appraised value and exemptions for the
current year. Use the lower market, appraised or taxable value (as
appropriate). Enter the total value.
C. Total value under protest or not certified. Add A and B.
$86,048,378
2006 tax ceilings. Enter 2006 total taxable value of homesteads with tax
$101,451,918 �
ceilings. These include the homesteads of homeowners age 65 or older or
',
disabled. Other units enter "0." If your taxing units adopted the tax ceiling
provision in 2005 for homeowners age 65 or older or disabled, use this step.
__
Truth In Taxation May 2006 Page: 2
2006 Effective Tax Rate Worksheet
Entity Name: City of Euless, TX
19.
20.
21.
22.
23.
24.
25.
Date: 08/8/2006
2006 total taxable value. Add lines 16E and 17C. Subtract line 18.
$2,334,319,929
Tota12006 taxable value of properties in territory annexed after January 1, 2005.
$0
Include both real and personal property. Enter the 2006 value of property in
territory annexed.
Tota12006 taxable value of new improvements and new personal property
$54,724,905
located in new improvements. "New" means the item was not on the appraisal
roll in 2005. An improvement is a building, structure, fixture or fence erected on
or affixed to land. A transportable structure erected on its owner's land is also
included unless it is held for sale or is there only temporazily. New additions to
existing improvements may be included if the appraised value can be
determined. New personal property in a new improvement must have been
brought into the unit after January 1, 2005 and be located in a new improvement.
New improvements do include property on which a tax abatement agreement has
expired for 2006. New improvements do not include mineral interests produced
for the first time, omitted property that is back assessed and increased appraisals
on existing property.
Total adjustments to the 2006 taxable value. Add lines 20 and 21.
$54,724,905
2006 adjusted taxable value. Subtract line 22 from line 19.
$2,279,595,024
2006 effective tax rate. Divide line 15 by line 23 and multiply by $100. (/$100)
0.472131
COUNTIES ONLY. Add together the effective tax rates for each type of tax the
Lcounty levies. The total is the 2006 county effective tax rate. (/$100)
_
A county, city or hospital district that adopted the additional sales tax in August or November 2005 or in January or May 2006 must
adjust its effective tax rate. The Additional Sales Tax Rate Worksheet on page 41 of the Texas Comptroller's 2006 Truth -in -Taxation
Manual sets out this adjustment. Do not forget to complete the Additional Sales Tax Rate Worksheet if the taxing unit adopted the
additional sales tax on these dates.
Truth In Taxation May 2006 Page: 3
2006 Rollback Tax Rate Worksheet
Entity Name: City of Euless, TX
Date: 08/8/2006
See pages 17 to 21 of the Texas Comptroller's 2006 Truth -In -Taxation Manual for an explanation of the rollback tax rate.
26,
27,
2
3�
2005 maintenance and operations (M&O) tax rate. (/$100)
0.340321 ----�
2005 adjusted taxable value. Enter the amount from line 11.
$2,177,724,985
2005 M&O taxes.
A. Multiply line 26 by line 27 and divide by $100.
$7,411,255
B. Cities, counties and hospital districts with additional sales tax:
$1,215,014
Amount of additional sales tax collected and spent on M&O
expenses in 2005. Enter amount from full year's sales tax revenue
spent for M&O in 2005 fiscal year, if any. Other units, enter "0."
Counties exclude any amount that was spent for economic
development grants from the amount of sales tax spent.
C. Counties: Enter the amount for the state criminal justice mandate. If
$0
second or later year, the amount is for increased cost above last
year's amount. Other units, enter "0."
D. Transferring function; If discontinuing all of a department, function
$0
or activity and transferring it to another unit by written contract,
enter the amount spent by the unit discontinuing the function in the
12 months preceding the month of this calculation. If the unit did
not operate this function for this 12-month period, use the amount
spent in the last full fiscal year in which the unit operated the
function. The unit discontinuing the function will subtract this
amount in H below. The unit receiving the function will add this
amount in H below. Other units, enter "0."
E. Taxes refunded for years preceding tax year 2005: Enter the amount
$36,764
of M&O taxes refunded during the last budget year for tax years
preceding tax year 2005. Types of refunds include court decisions,
Section 25.25(b) and (c) corrections and Section 31.11 payment
errors. Do not include refunds for tax year 2005. This line applies
only to tax years preceding tax year 2005.
F. Enhanced indigent health care expenditures: Enter the increased
$0
amount for the current year's enhanced indigent health care
expenditures above the preceding tax year's enhanced indigent health
care expenditures, less any state assistance.
G. Taxes in tax increment fmancing (TIF): Enter the amount of taxes
$0
paid into the tax increment fund for a reinvestment zone as agreed by
the taxing unit. If the unit has no 2006 captured appraised value in
Line 16D, enter "0."
H. Adjusted M&O Taxes. Add A, B, C, E and F. For unit with D,
$8,663,033
� subtract if discontinuing function and add if receiving function.
Subtract G.
►. 2006 adjusted taxable value.
A. Enter line 23 from the Effective Tax Rate Worksheet.
$2,279,595,024
). 2006 effective maintenance and operations rate. Divide line 28H by line 29 and
0.380025
multiply by $100.
___
_ ___ _
Truth In Taxation -- May 2006 Page: 1
2006 Rollback Tax Rate Worksheet
Entity Name: City of Euless, TX
Date: 08/8/2006
See pages 17 to 21 of the Texas Comptroller's 2006 Truth -In -Taxation Manual for an explanation of the rollback tax rate.
31.
32.
33
34
35
36
37
38
39
40
2006 rollback maintenance and operation rate. County, cities and others:
.
.
.
0.410427
Multiply line 30 by 1.08. (See lines 49 to 52 for additional rate for pollution
control expenses.) (/$100)
Tota12006 debt to be paid with property taxes and additional sales tax revenue.
$3,414,491
"Debt" means the interest and principal that will be paid on debts that:
(1) are paid by property taxes,
(2) are secured by property taxes,
(3) are scheduled for payment over a period longer than one year and
(4) are not classified in the unit's budget as M&O expenses.
Debt also includes contractual payments to other taxing units that have incurred
debts on behalf of this taxing unit, if those debts meet the four conditions above.
Include only amounts that will be paid from property tax revenue (or additional
sales tax revenue). Do not include appraisal district budget payments. List the
debt in "Schedule B: Debt Service." If using unencumbered funds, subtract
unencumbered fund amount used from total debt and list remainder.
Certified 2005 excess debt collections. Enter the amount certified by the
collector.
$0
Adjusted 2006 debt. Subtract line 33 from line 32.
$3,414,491
Certified 2006 anticipated collection rate. Enter the rate certified by the
collector. If the rate is 100 percent or greater, enter 100 percent.
100.00%
. 2006 debt adjusted for collections. Divide line 34 by line 35.
$3,414,491
. 2006 total taxable value. Enter the amount on line 19.
$2,334,319,929
. 2006 debt tax rate. Divide line 36 by line 37 and multiply by $100. (/$100)
0.146273
. 2006 rollback tax rate. Add lines 31 and 38. (/$100)
0.556700
. COUNTIES ONLY. Add together the rollback tax rates for each type of tax the
county levies. The total is the 2006 county rollback tax rate. (/$100)
A taxing unit that adopted the additional sales tax must complete the lines for the Additional Sales Tax Rate. A taxing unit
seeking additional rollback protection for pollution control expenses completes the Additional Rollback Protection for
Pollution Control.
Truth In Taxation May 2006 Page: 2
2006 Additional Sales Tax Rate Worksheet
Entity Name:
41.
42.
43.
44.
45.
46,
47
L£1
City of Euless, TX
Date: 08/8/2006
Units that adopted the sales tax in August or November 2005 or in January or
$0
May 2006. Enter the Comptroller's estimate of taxable sales for the previous
four quarters. Units that adopted the sales tax before August 2005, skip this
line.
_ _ _ _ _____ ___ __ __
Estimated sales tax revenue.
__
$1,453,176
Counties exclude any amount that is or will be spent for economic development
grants from the amount of estimated sales tax revenue.
UNITS THAT ADOPTED THE SALES TAX IN AUGUST OR NOVEMBER
2005 or IN JANUARY OR MAY 2006. Multiply the amount on line 41 by the
sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95.
-OR-
UNITS THAT ADOPTED THE SALES TAX BEFORE AUGUST 2005.
Enter the sales tax revenue for the previous four quarters. Do not multiply by
.95. _
_
2006 total taxable value. Enter the amount from line 37 of the Rollback Tax
$2,334,319,929
Rate Worksheet.
Sales tax adjustment rate. Divide line 42 by line 43 and multiply by $100.
0.062253
2006 effective tax rate, unadjusted for sales tax. Enter the rate from line 24 or
0.472131
25, as applicable, on the Effective Tax Rate Worksheet.
2006 effective tax rate, adjusted for sales tax. UNITS THAT ADOPTED THE
0.472131
SALES TAX IN AUGUST OR NOVEMBER 2005 or IN JANUARY OR
MAY 2006. Subtract line 44 from line 45.
-OR-
UNITS THAT ADOPTED THE SALES TAX BEFORE AUGUST 2005.
Enter line 45. Do not subtract.
__ �
_
2006 rollback tax rate, unadjusted for sales tax. Enter the rate from line 39 or
0.556700
40, as applicable, of the Rollback Tax Rate Worksheet.
2006 rollback tax rate, adjusted for sales tax. Subtract line 44 from line 47.
0.494447
If the additional sales tax rate increased or decreased from last year, contact the Comptroller's office for special instructions on
calculating the sales tax projection for the first year after the rate change.
Truth In Taxation -- May 2006 Page: 1
City of Euless
Comparison of City Taxes on 100 Homes
Based on 2005 Taxes Paid versus 2006 Taxes Due at Proposed Rate
Appraised
Value 2005
Homestead
Exemption/
Disabled
Over 65
Exemption
Cap - Frozen
Property
Tax Paid
2005
Appraised
Value 2006
Homestead
Exemption /
Disabled
Over 65
Exemption
Cap -
Frozen
Property
Tax Due
2006 (@
48.950 Tax
Rate)
Difference
1
$110,400,00
$22,080.00
$0,00q($18,25)
434.34
$110,400.00
$22,080.00
$432,33
$2.01
2
$147,100,00
$291420.00
$0.00578,72
$147,100,00
($29,420.00
$576,04
$2.68
3
$197,500,00
($39,500.00
$0,00777,01
$197,500,00
$39,500.00
$0,00
$773,41
$3.60)
4
$108,200.00
$21,640.00
$0,00425,68
$108,200.00
$21,640.00
§423,71
$1.97
5
$86,400.00
$17,280.00
$0,00339,92
$862400.00
($17,280.00
$0,00
$338.34
$1.57
6
$51,243,00
$10,248.60
$35,000.00$11,23
$56,367.00
$11,273.40
$35,000.00
$38.18
$11,23
$0.00
7
$93,300.00
$182660.00
$0,00
$0,00
$367,06
$931300.00
$18,660.00
$0.00
$365,36
$1.70
8
$1159810,00
($23,162.00)
($350000.00
$39.83
$243,67
$124,600.00
$24,920,00
$35,000.00
$72.94
$243,67
$0.00
9
$106,731.00
$21,346.20
$0,00
$0,00
$419.90
$114,100,00
$22,820.00
$0,00
$446,82
$26,91
10
$104,600,00
($20v920,00)
$0,00
$0,00
$411,52
$104,600,00
$20,920.00)
$0,00
$409,61
$1.91
11
$109,300,00
$21,860.00
$352000.00)
($27.62
$230,27
$109,300,00
$21,860.00
$35,000.00
-26.42
$230,27
$0,00
12
$831000,00
$16,600.00
$0,00
$0,00
$326,54
$83,000.00
$16,600.00
$0,00
$325,03
$1.51
13
$90,700.00
$18,140.00
$35,000.00
$5.92
$178079
$90,700,00
$18,140.00
$35,000.00
-5.07
$178,79
$0,00
14
$121,000,00
$24,200.00
$0,00
$0,00
$476,04
$121,000.00
$24,200.00
$0,00
$473.84
$2.20
15
$93,100.00
$18,620.00)
$0.00
$0,00
$366,28
$93,100,00
$18,620.00
$0,00
$364,58
$1.70)
16
$121,100.00
$241220.00
$0.00
$0,00
$476,43
$1217100,00
($24,220.00
$0.00
$474.23
$2.21
17
$103,700,00
($20,740.00
$0,00
$0,00
$407,98
$103,700,00
($201740.00
$0,00
$406,09
$1.89
18
$104,800,00
$20,960.00)
$47,000.00
$32.47
$148,70
$104,800.00
$20,960.00
$47,000.00
$31.63
$148,70
$0,00
19
$191t800.00
$38,360.00
$0,00
$0,00
$754,58
$191,800,00
$38,360.00
$751,09
($3.49
20
$1252600.00
$251120.00
$35,000.00)
$0,00
$322,02
$125,600,00
$25,120.00
($35,000.00)
$320,52
($1.49
21
$1469100.00
$29,220.00)
$47,000.00)
$0,00
$343,65
$146,100,00
$29,220.00
$47,000.00
$342,06
$1.59
22
$1511200,00
$30,240.00
$35,000.00)
$0,00
$422,73
$151,200,00
($30,240.00
$35,000.00
$420,77W$207
23
$1482200,00
($29,640.00
$0,00
$0,00
$583,05
$1481200.00
$29,640.00
$0,00
$580,35
24
$158,700.00
($31,740.00)
$0,00
$0,00
$624,36
$158,700,00
$310740.00
$0.00
$621.47
25
$1641200,00
($32,840.00)
$0,00
$0.00
$646,00
$164,200,00
($32,840.00
$0.00
$643,0126
$106,300.00
($21,260.00)
$0,00
$0,00
$418,21
$106,300,00
$21,260.00)
$0,00
$416,2727
$105,600.00
$21,120.00
$35,000.00
$0.00
$243.33
$105,600,00
$21,120.00
$35,000.00
$242.20
28
$97,400,00
$19,480.00)
$35,000.00
$0,00
$211,07
$97,400,00
$19,480.00
$35,000.00)
$210.09
$0.98
29
$95,000,00
$19,000.00
$0,00
$0,00
$373,75
$95,000.00
$19,000.00
$0,00
$372.02
$1.73)
30
$102,900,00
($20,580.00
($35,000.00
$0,00
$232,71
$102,900.00
($20,580.00
$35,000.00)
$231.63
$1.08
31
$121t700.00
($24,340.00)
$35,000.00
$0,00
$306,67
$121,700,00
$24,340.00
$35,000.00
$305,25
($1.42
32
$116,900.00
($23,380.00
$0,00
$0,00
$459,91
$116,900.00
($23,380.00
$0.00
$457,78
$2.13)
33
$81,700.00
$16,340.00
($35,000.00)
($11.29)
$138,01
$81,700.00
$16,340.00)
$35,000.00
$10.60
$138,01
$0.00
34
$141,700.00
$0.00
$0,00
$0.00
$696.85
$141,700.00
$693,62
$3.23)
35
$107,500,00
($21,500.00)
$0,00
$0.00
$422.93
$107,500.00
$21,500.00
$0.00
$420.97
$1.96
36
$1183500,00
$23,700.00
$0.00
$0,00
$466,20
$1182500.00
$23,700.00
$0.00
$464.05
$2.16
(Value Unchanged
@ $114,100-
Subject to 10% cap)
City of Euless
Comparison of City Taxes on 100 Homes
Based on 2005 Taxes Paid versus 2006 Taxes Due at Proposed Rate
Appraised
Value 2005
Homestead
Exemption/
Disabled
Over 65
Exemption
Cap - Frozen
Property
Tax Paid
2005
Appraised
Value 2006
Homestead
Exemption /
Disabled
Over 65
Exemption
Cap -
Frozen
Pro a
ax Due
2006 (@
48.950 Tax
Rate)
Difference
37
$136,700,00
$271340.00
$0,00
$0,00
$537.81
$136,700,00
$27,340.00
$535,32
$2.49
(Value
$132,1
(Value
City of Euless
Comparison of City Taxes on 100 Homes
Racari nn 9nni; Taxac Pairs varcuc MOO Taxes Due at Pronosed Rate
Appraised
Value 2005
Homestead
Exemption/
Disabled
Over 65
Exemption
Cap - Frozen
Pro erty
Tax Paid
2005
Appraised
Value 2006
Homestead
Exemption /
Disabled
Over 65
Exemption
Cap -
Frozen
Property
Tax Due
2006 (@
48.950 Tax
Rate)
Difference
74
$144,500.00
$281900.00
$0.00
$0.00
$568,49
$144,500.00
$28,900.00
$0,00
$565.86
($2.63
75
$170,500.00
$34,100.00
$35,000.00
$0,00
$498.66
$177,700,00
$35,540.00
$35,000.00
$25.89
$498,66
$0.00
76
$192,400,00
$38,480.00
$35,000.00
$0,00
$584,82
$192,400,00
$38,480.00
($35,000.00)
$582,11
$2.71
77
$79,700,00
$151940.00
$35,000.00)
$0,00
$141.44
$79,700,00
$15,940.00
$35,000.00)
$140,78
$0.65
78
$179,800,00
$351960.00)
$0,00
$0.00
$707,37
$179,800.00
$35,960.00
$0,00
$704,10
$3.28
79
$112,900,00
$22,580.00
$0,00
$0,00
$444,17
1$112,900,00
$22,580.00
$442012
$2.06
80
$120,600,00
$241120.00
$35,000.00
$0,00
$302,34
$120,600.00
$24,120.00
$35,000.00)
$300,94
$1.40
81
82
$2202500,00
$188,000.00
$441100.00
$37,600.00
$0,00
$0,00
$0,00
$0,00
$867,49
$739,63
$220,500,00
$188,000.00
$442100.00
$37,600.00
$0,00
$0,00
$863,48
$736.21
$4.02)
$3.42
83
$212,100,00
$42,420.00
$0,00
$0,00
$834,45
$212,100,00
$42,420.00
$830.58
$3.86
84
$1401000.00
$28,000.00)
$0.00
$0.00
$550.79
$140,000,00
$28,000.00
$0,00
$548,24
$2.55
85
$168,000,00
$33,600.00)
$0,00
$0.00
$660,95
$168,000.00
$33,600.00
$0,00
$657,89
$3.06
(Value
increased -
also subject to 10%
cap)
(Value
$208,500
Unchanged
-Subject
to 10% Cap)
(New Construction
) )(
(New Construction)X
Account Apartment Complex
2794039
4740874 Sotogrande Apartments
Oakmont of Westdale Hills
Doral
Pinehurst
La Costa
Bonaventure
Muirfield Village
876070 Euless Square Apartments
912107 Vickery Square Apartments
3923754 183 Motel
2269759 Mission Pointe
2269775
699152 Del Prado
3849406 Wilshire Park Manor
3849333 Sunset Ridge
3849325 Sunset Ridge
3849317 Sunset Ridge
2943824 Spring Valley Apartments
4973216 Timbercreek
2269783 Bear Creek (Twin Bridge)
4651383 Autumn Run
669814 Brentwood
3274608 Concord House
3926966 Concord Terrace
3926974
1990411 Dickey Apartments
6616011
1784099 Euless Apartments
2058979 Hillside Village
Oakwood Crest
89605
89621
89613
89648
4653491 Royal Terrace
Location
1100 Sotogrande
1501 Sotogrande Blvd.
1401 Sotogrande Blvd,
1401 Sotogrande Blvd,
1401 Sotogrande Blvd.
1401 Sotogrande Blvd,
1401 Sotogrande Blvd,
1401 Sotogrande Blvd,
1304 Raider Drive
3015 W. Pipeline Rd.
2500 W. Euless Blvd.
917 Del Paso St.
928 Del Prado
1300 Sagebrush Tr
1400 Sagebrush Tr
1450 Sagebrush Tr
1500 Sagebrush Tr
807 S. Main Street
1881 W. Airport Frwy
605 Del Paso
505 E. Alexander
311 S. Industrial
1001 Villa Dr.
306
Park Dr.
306
Park Dr.
204
Dickey Dr.
205
Dickey Dr.
611
W. Euless Blvd
306
Vine St.
231
Martha St,
207
E Alexander
213
E Alexander
215
E Alexander
307
Martha St.
306
Martha St.
2006
Values
$ 5,402,521 $
$ 213391340 $
$ 3,103,061 $
$ 11361,814 $
$ 248,132 $
$ 31250,000 $
$ 3,116,000 $
$
930,933
$
$
11016,485
$
$
11030,604
$
$
11020,880
$
$
41149,650
$
$
5,969,267
$
$
51124,185
$
$
11027,059
$
$
41089,568
$
$
21222,746
$
$
534,908
$
$
645,419
$
$
106,110
$
$
111,870
$
$
554,197
$
$
21441,950
$
$
395,385
$
$
522,450
$
$
359,290
$
$
395,385
$
2005
Values
4,962,650 $
2,1481872 $
2,800,000 $
1,0501000 $
2481132 $
3,2501000. $
2,680,059
$
884,535
$
9651824
$
979,239
$
9703000
$
3,9521559
$
5,2001000
$
5,0001000
$
6941000
$
3,6451558
$
2,2221746
$
5341908
$
6451419
$
36,094
$
20,625
$
468,000
$
2,1991000
$
389,725
$
514,971
$
2551578
$
389,726
$
1,9711090
$
Change in
Value
439,871
190,468
303,061
311,814
435,941
46,398
50,661
51,365
50,880
197,091
769,267
124,185
333,059
444,010
70,016
91,245
86,197
242,950
4 � .
5,660
7,479
103,712
5,659
107,888
Account Apartment Complex Location
2062488 Southwest 304 Norman Dr.
2062496 304 Norman Dr.
424226 Vienna Terrace 150 S. Main St.
4971620 Arbors Of Euless 1002 Fuller Wiser Rd.
4971639
4971647
5559847 Bear Creek Villas 500 E. Harwood Rd.
797561 Manchester 100 Manchester St,
4422236 Hunt Club 1001 Fuller Wiser Rd.
7698607 Park Plaza 333 E. Denton Dr.
5555574 Woodcreek Condominiums 311 E. Denton Dr.
5865719 The Landing 1130 Bear Creek Parkway
7372264 Colonial Grand (Milano) 1200 Fuller Wiser Rd
4419529 Aspen Oaks 905 W. Ash Ln.
2741520 Charter Oaks 105 E. Harwood Rd.
917451 The Lodge At Main (Fair Oaks) 301 Fair Oaks Blvd,
Oak Park -can't locate 1350 N. Main
6650767 Tall Timbers Apartments 501 Sycamore Ln.
6800017 Tall Timber Townhomes 1581 Cedar Elm Dr.
4971655 Colonial Village 200 W. Bear Creek
5668840 Willow Ridge 1050 W. Ash Ln,
7169647 Mansions by the Vineyards 2400 N. SH 121
5528879 Park Place Townhomes 425 E. Harwood Rd.
5528887 425 E. Harwood Rd.
5528895 425 E. Harwood Rd.
40446433 Seramont 2440 N. SH 121
6934528 Ash Lane 601 E. Ash Ln.
5554012 Overlook 800 E. Ash Ln
7577303 Collins Park 2001 Hwy 360
5554403 Enclave 855 E. Ash Ln.
5876052 Fountainwood 750 E. Mid -Cities Blvd
7583796 Oakmont at Bear Creek 2121 Bear Creek Pkwy
2006 2005 Change in
Values Values Value
$ 1,074,554 $ 1,064,829 41P 9,725
$ 1,277,366 $ 11268,166 $ 91200
$ 610,587 $ 501,566 $ 109,021
$ 101265,523 $ 91245,000 $ 11020,523
$ 1,765,902 $ 23,269 $ 1,742,633
$ 81105,600 $ 81000,000 $ 105,600
$ 91342,058 $ 81971,907 $ 370,151
$ 51409,059 $ 51254,960 $ 154,099
$ 11025,941 $ 31,095 $ 994,846
$ 13,973,300 $ 13,578,205 $ 3959095
$ 37,699,475 $ 28,800,000 $ 81899,475
$ 11388,618 $ 11388,618 $
$ 31660,528 $ 3,660,528 $ -
$ 51285,332 $ 512851332 $
$ 9,869,812 $ 35,900 $ 9,833,912
$ 470,032 $ 29,282 $ 440,750
$ 51213,591 $ 41400,000 $ 813,591
$ 3,3221190 $ 31000,000 $ 322,190
$ 241216,605 $ 22,150,000 $ 21066,605
$ 11577,288 $ 11436,475 $ 140,813
$ 11477,034 $ 1,3171849 $ 1591185
$ 21575,287 $ 21345,676 $ 229,611
$ 30,361,591 $ 28,400,000 $ 11961,591
$ 61583,495 $ 51551,155 $ 11032,340
$ 13,759,368 $ 12,000,000 $ 11759,36£
G
$ 16,286,222 $ 14,300,000 $ 11986,222
$ 11,756,783 $ 10,U40,000 $ 11716,783
$ 13,459,109 $ 91000,000 $ 4,4591109
$ 15,865,214 $ 13,448,350 $ 21416,864
Account Apartment Complex Location 2006 2005 Change in
Values Values Value
7161646 Norstar 700 Co Ash Lane $ 16,104,883 $ 15,000,000 $ 11104,883
5866154 Sandstone 1500 Bear Creek Pkwy. $ 51101,730 $ 31485,532 $ 11616,198
7583435 Stonebridge 2300 Fuller Wiser Rd $ 121900,516 $ 91873,747 $ 31026,769
5553873 Village Green 1800 Fuller Wiser Rd $ 10,755,235 $ 9,2001000 $ 11555,235
5554330 Woodchase 1000 E. Ash Ln. $ 10,1191317 $ 81200,000 $ 11919,317
40012018 Franciscan 1600 Village $ 21,534,897 $ 18,390,000 $ 31144,897
40647528 Mandolin 2525 Highway 360 $ 13,917,695 $ 13,700,000 $ 217,695
40034755 2525 Highway 360 $ 24,082,305 $ 22,300,000 $ 11782,305
40621936 Park Side 700 Hilltrail $ 14,344,159 $ 11,587,930 $ 21756,229
40617750 Stoneleigh at Bear Creek 1401 Highway 360 $ 17,747,376 $ 15,545,569 $ 21201,807
40617742 1300 Bear Creek Pkwy $ 20,5001455 $ 17,954,431 $ 29546,024
2054183 SW Properties 106 E. Ash Lane $ 8,913,618 $ 8,508,444 $ 405,174
Total $ 487,247,837 $ 417,353,125 $ 69,894,712
L � ,
Accounts Car Rental Facility
8342563 Hertz Rent A Car
11451181 Vanguard
10879226 Avis
11063009 Advantage
11063025 Dollar Rent A Car
11063033 Enterprise
11063068 Thrifty Car Rental
11705329 EZ Rent A Car
8339589 Budget Rent A Car
Total
2006 2005 Changes in
Values Values Value
$ 63,707,382 $ 59,879,524 $ 31827,858
$ 53,219,084 $ 39,321,118 $ 131897,966
$ 53,822,532 $ 26,907,034 $ 26,915,498
$ 61228,655 $ 51524,000 $ 704,655
$ 91211,359 $ 71655,186 $ 11556,173
$ 14,501,363 $ 11,327,664 $ 31173,699
$ 51800,470 $ 41827,415 $ 973,055
$ 41829,721 $ - $ 41829,721
$ 29,855,770 $ 15,188,029 $ 14,667,741
$ 241,176,336 $ 170,629,970 $ 70,546,366
aG.
T " E ; " T Y ° F Consolidated Statement of Revenues & Expenditures
Z=� =�� Historical Analysis - FY 2007 Proposed Budget
(Presented In Thousands)
2004 2005 2006 2007
Actual Actual Projected Proposed
Operating Revenues
Property Tax 10192 11017 11277 11702
General Sales Tax 9230 9649 11621 12066
Selective Sales Tax 10440 11105 12283 11283
Gross Receipts Tax 3226 3327 3566 3355
Penalties 106 362 384 343
Licenses & Permits 1098 777 606 588
Intergovernmental Revenue 1057 487 386 386
Charges For Service 19309 20917 21552 21603
Fines & Court Costs 2820 3057 3016 2969
Interest/Rent/Misc 2017 2363 4824 2585
Bond Proceeds 9725 14497 7610 -
Insurance/Risk Contributions 2210 2787 3223 3744
71429 80344 80347 70623
Transfers
Capital
Operating/Debt
8077
8077
7096
7096
7796
7796
6504
6504
Operating Revenues 79506 87440 88143 77127
T H E, T Y o F Consolidated Statement of Revenues & Expenditures
FLYLESS
Historical Analysis - FY 2007 Proposed Budget
(Presented In Thousands)
Overatin� Exuenses
Salaries
Benefits
Professional/Technical Services
Contract Services
Water Purchase/Utility
Maintenance
Other Purch Svcs/Contingency
Insurance
G&A-Other
Rebates/Incentives
Supplies
Capital Expenses
Payment For Refunded Bonds
Debt
Transfers
Operating/Debt
Capital
2004 2005 2006 2007
Actual Actual Projected Proposed
19091
19508
20786
21634
4694
5284
5853
7132
2592
2616
2883
2918
152
522
11
30
6435
7299
8445
8791
1244
1188
1350
1361
939
443
793
807
3593
3227
4338
4480
1022
342
357
365
7208
7884
9379
8845
2190
2363
2389
2540
2415
2298
2635
5385
-
14603
7668
-
7481
7120
6986
7102
59056
74697
73874
71390
7955
3907
11862
6815
1508
8323
7518
4801
12319
6246
2514
8760
Operating F,xpenses 70917 83020 86193 80150
One -Time Capital Rollover
FY 2006
(by Account)
Project
Account Department Fund
Program Description Prog.
Expended
Number
Number
Cost
YTD (June)
Spend
Amount
Roll
to be
Return
Spent
Complete
FY06
Amount Amount
to be to be
Rolled Returned
FY07
10 1 -9060-590-5004 Admin General Fund lContingency $ 82,594 $ 12,319 Spend
FM0206
101-9060-590-7309
Facility Maint,
General Fund
Roof Consultant/Roof Re air
$ 8,262
$ 1.600
Roll
FM0208
101-9060-590-7309
Facility Maint.
General Fund
Security fences & gates
$ 23,550
$ 10.736
Roll
$ 10,736
$ 12,814
$
FM0401
101-9060-590-7309
Facility Maint.
General Fund
Energy Conservation Measures-2nd year
$ 1,955
$ 1,638
Complete
$ 1,638
$
$ 317
FMO501
101-9060-590-7309
Facility Maint.
General Fund
Energy Conservation Measures-3rd year
$ 1,253
$ 1,595
Complete
$ 1,253
$ -
$ -
FM0502
101-9060-590-7309
Facility Maint,
General Fund
Window Replacement Program
$ 30413
$ -
Roll
$
-
$ 3,413
$ -
FM0602
101-9060-590-7309
Facility Maint,
General Fund
HVAC Replacement Program
$ 10,000
$
Spend
$ 10,000
$
$
FMO603 1101-9060-590-7309
Facility Maint,
General Fund
Ruth Millican - Repaint
$ 10,500
$ 61815
Complete
$ 6,815
$
$ 31685
FM0604
101-9060-590-7309
FacilityMaint,
General Fund
Fire Station #1 - Tile Work
$ 11,800
$ 81063
Complete
$ 81063
$
$ 3,737
FM0605
101-9060-590.7309
Facility Maint,
General Fund
Fire Station #2 - Repaint
$ 15,500
$ 5,885
Complete
$ 5,885
$
$ 9,615
FM0606
101-9060-590-7309
FacilityMaint,
General Fund
Window Replacement
$ 21,000
$
Roll
$ 12,000
$ 99006
$
$ 107,233
$ 369331
$ 57,990
$ 31,889
$ 17,354
1S0203
101-9060-590.7404
Information Svcs.
General Fund
Hardware/Software various de artments
$ 32,531
$
Send
$ 32,531
$ -
$ -
ISO401
101-9060-590-7404
Information Svcs.
General Fund
online Bill Pa for Water and Courts
Is 2,480
$ 2,475
Spend
$ 2,480
$
$
IS0601
101-9060-590-7404
Information Svcs.
General Fund
Hardware/Software Upgrades
Is 87,494
$ 74,539
Spend
$ 83,174
$ 4,320
Is
$ 122.505
$ 77,014
$ 1189185
$ 41320
1
$
CM0601
101-9060.590-7499
Admin
General Fund
Banners for Ci Hall Com lex
$ 6,850
$ -
Send
$ 6,850
$ -
$ -
CM0602
101-9060-590-7499
Admin
General Fund
ListSery Software
$ 700
$ 450
Complete
$ 450
$
$ 250
PW0601
101-9060-590-7499
PACS
General Fund
Street Overlay
$ 300,000
$ 2,538
Spend
$ 300,000
$
$
FD0601
101-9060-590-7499
Fire
General Fund
5" Fire Hose
$ 20,220
$ 18,017
Spend
$ 20,220
$
$
FD0602
101-9060-590-7499
Fire
General Fund
Life ak Heart Monitor
$ 20,500
$ 19,634
Complete
$ 190634
$
$ 866
FD0603
101-9060.590-7499
Fire
General Fund
Bunker Gear Protective Clothing
$ 44,255
$ 44,255
Complete
$ 44,255
$
$
F10601
101-9060-590-7499
Finance
General Fund
GASB 45 Stud
$ 35,000
$ 61000
Roll
$ 10,500
$ 24,500
$
F10602
101-9060-590-7499
Finance
General Fund
Copier
$ 10,000
$ 91224
Complete
$ 9,224
$
$ 776
FM0301
101-9060-590-7499
Facility Maint.
General Fund
Carpet Replacement Library Confemce Room
$ 2,315
$ -
Return
Is -
$ -
$ 20315
FMO303
101-9060-5904499
Facility Maint.
General Fund
Building B Interior Upgrade
$ 12,000
$
Spend
$ 12,000
$
$
ISO403
101-9060-590-7499
Information Svcs.
General Fund
Consultin -Information Services
$ 11,827
$ 79220
Roll
$ 71220
$ 41607
$
LB0602
101-9060-590-7499
Library
General Fund
Security Resensitizer
$ 1,175
$
Spend
$ 1,175
$
$
L80603
101-9060.590-7499
Library
General Fund
Shelving
$ 2220
$ 14163
Spend
$ 2,120
$ -
$ 100
L80604
101-9060-590-7499
Library
General Fund
Meeting Room Chair Replacements
$ 21875
$ 24872
Spend
$ 2,875
$
$
LB0605
101-9060-590-7499
Library
General Fund
Video Recorder System
$ 31595
$ 4296
Spend
$ 3,595
$
S
LB0606
101-9060-590-7499
Library
General Fund
Teen Room Furniture
$ 4,163
$
Spend
$ 4,163
$
$
L80607
101-9060-590-7499
Libra
General Fund
Reu holster Furniture
$ 69065
$
Roll
$
$ 6,065
$
LB0608
101-9060.590-7499
Library
General Fund
Phone System
$ 12,388
$
Spend
$ 12,388
$
$
PDO506
101-9060-590-7499
Police
General Fund
Document Imaging System Upgrade Court Technology)
$ 7,949
$ 7,949
Complete
$ 7,949
$ -
$
-
PR0608
101-9060-590-7499
PACS
General Fund
Contract Flower Bed Maintenance
$ 25,000
$ 7,428
Roll
$ 18,643
$ 6,357
$ -
PR0609
101-9060-590-7499
PACS
General Fund
Deck Chairs
$ 50000
$ 4,960
Complete
$ 4,960
$
$ 40
PR 6610
101-9060-590-7499
PACS
General Fund
Securi Camera's
$ 3,595
$ 31575
Complete
$ 31575
$ -
$ 20
TOTAL GENERAL FUND
$ 537,692
$ 139,581
$ 491,796
$ 41,529
$ 41367
$ 850,024
$ 2659305
$ 747,971
$ 77,738
$ 24,315
One -Time Capital Rollover
FY 2006
(by Account)
Project Account Department Fund Program Description
Number Number
Prog. Expended
Cost YTD (June)
Spend
Amount
RoII
to be
Return
Spent
Complete
FY06
Amount Amount
to be to be
Rotled Returned
FY07
n/a
210-1031-531-9310
Admin
EDC
Transfer to UP
$ 150,000
$ 150,000
Com lete
n!a
210-1031-531-9310
Admin
EDC
lContingency
Is 40,490
1 $
Return
$ -
$ -
$ 40,490
$ 190,490
1 $ 150,000
1
1 $ 150,000
1 $ -
$ 40,490
PR0211
210-1052-550.7499
PACS
EDC
PT Field Tech
$ 25,000
$ 9,562
Send
$ 25,000
$ -
$
PR0211
210-1052-550-7499
PACS
EDC
Irrigation System Trailwood & McCormick
$ 2,941
$ 2,860
Complete
$ 2,860
$
$ 81
PR0403
210-1052-550-7499
PACS
EDC
Wood Light Pole Replacement
$ 6,281
$
Spend
$ 6,281
$
$
PR0603
210-1052-550-7499
PACS
EDC
Monument Project
$ 61000
$ 1,243
Roll
$ 1243
$ 41757
$
PR0604
210-1052-550-7499
PACS
EDC
Historical
Preservation
$ 10,000
$ 4,515
Spend
$ 10,000
$
$
PR0605
210-1052-550-7499
PACS
EDC
Heritacle Park Fence
$ 10,000
$ 5,888
Complete
$ 51888
$
$ 4,112
PR0606
210-1052-550-7499
PACS
EDC
Parks at TX Star Reel Mower
$ 284000
$ 28,000
Complete
$ 28,000
$ -
$
PR0607
210-1052-550-7499
PACS
I EDC I
Bob Eden Irrigation
$ 50,202020
120,0069
Send
590,207020
$$ -
$
$ 138
$$ 6
$$
12
41757
$ 49193
n!a 210-1054-519-1102 Library EDC Language Instructor $ 4,000 $ Roll _ $_ - $ 4,000 $
L60601
210-1054-519-7499
Libra
EDC
Libra Materials
$ 75,000
$ 72,117
Send
$ 75,000
$ -
$
TOTAL EDC
$ 407,712
1 $ 284,186
1 $ 354,272
1 $ 8,757
1 $ 44,683
n/a
220-.3045-521-1102
Police
CCPD
PT Intern
$ 4,000
$
Return
$ -
$ -
$ 4,000
n!a
220-.3045-521-1102
1 Police
I CCPD
IPT PSO's
$ 50,000
$ 32,567
Spend
$ 50,000
$
$
$ 54,000
$ 50,000
$
$ 4,000
PDO505
220-3045-521-7499
Police
CCPD
Prisim S stem
$ 10,000
$
Roll
$ -
$ 10,000
$
PD0601
220-3045-521-7499
Police
CCPD
Mobile Threat Net
$ 2,200
$ 1,851
S end
PD0602
220-3045-521-7499
Police
CCPD
EOC Upgrade
$ 3,450
$ 41018
Complete
$ 40018
$
PDO603
220-3045-521-7499
Police
CCPD
Stalker Radar
$ 39805
$ 3,603
Complete
$ 3,603
$ -
P 00604
220-3045-521-7499
Police
CCPD
Tactical Rifles
$ 51120
$ 5,120
Complete
$ 5,120
$ -
E$8*929
PD0605
220-3045-521-7499
Police
CCPD
Polygraph
$ 7,935
$ 79947
Complete
$ 7,947
$
PD0606
220-3045-521-7499
Police
CCPD
Krimesite Imager
$ 140950
$ 69021
Complete
$ 6,021
$
PDO607
220-3045-5214499
Police
CCPD
Video Enhancement
$ 199955
$ 17,485
Complete
$ 174485
$
$ 2,470
PD0608
220-3045-521-7499
Police
CCPD
Patrol Rifles
S
20,110
$ 12,417
Complete
$ 12,417
$
$ 7,693
PDO609
220-3045.521-7499 1
Police I
CCPD ITasers
$ 297938
$ 24,955
Complete
$ 24,955
$ -
$ 4,983
TOTAL CCPD
$ 117,463
$ 83,417
$ 83,766
$ 10,000
$ 23,697
$ 171,463
$ 83,417
$ 133,766
$ 10,000
$ 27,697
IS0602 501-9060-590-7404 Information Svcs. Water& Sewer Hardware/Software U rades $ 206,140 $ 118,941 Send $ 206,140 $ - $
CM0603
501-9060-590-7499
Non -Departmental
Water &Sewer
Euless Pride
$ 509000
$
Roll
$ -
$ 50,000
$
CM0604
501-9060-590-7499
Non -De artmental
Water &Sewer
S ecial Le al Fund
$ 100,000
$ 154
Roll
$ 154
$ 99,846
$
PW0602
501-9060-590-7499
PACS
Water & Sewer
Street Lighting
$ 50,000
S 60581
Spend
$ 500000
$
$
PWO603
501-9060-590-7499
PACS
Water & Sewer
Traffic Signal Upgrade
$ 50,000
$ 13,104
Spend
$ 50,000
$ -
$
PW0604
501-9060-590-7499
PACS
Water & Sewer
Sidewalk Program
$ 100,000
$ 24,050
Spend
$ 100,000
$
$
PW0605
501-9060-590-7499
Non -Departmental
Water & Sewer
Transponders
$ 1149000
$
Spend
$ 114,000
$ -
$
$ 464,000
$ 43,889
$ 314,154
$ 149,846
$
One -Time Capital Rollover
FY 2006
(by Account)
Project Account Department Fund Program Description
Number Number
Prog. Expended Spend Amount Amount
Cost YTD (June) Roll to be to be
Return Spent Rolled
Returned
PW0604
501-9060-590-9501
Non -De artmental
Water &Sewer
Transfer to CIP
$ 125,000
$ 125,000
Send
$ 125,000
PW0605
501-9060-590-9610
1 Non-DepartmentalNon-Departmentall
Water & Sewer
Transfer to Insurance
$ 350,000
$ 262$00
Spend
$ 350,000
TOTAL W&S
$ 475,000
$ 387,500
$ 475,000
$ -
$
$ 11145,140
$ 550,330
$ 995,294
$ 149,846
$
FM0503
504-5090-519-7499
Fleet
Service Center
Vehicle Brake Lathe S stem
$ 5,200
$
Send
$ 5,200
$ -
$
FM0608
504-5090-519-7499
Fleet
Service Center
lFuel System Management Software
Is 16,846
1 $
Roll
IS 8,700
1 $ 80146
1 $
TOTAL FLEET
$ 22,046
1 $
1 $ 13,900
1 $ 8,146
1 $
PR0612
520-7055-550-7499
PACS
Recreation Fund
Locker Re Iacement
$ 6,000
$ 5,930
Com lete
$ 5,930
$ -
$ 70
PRO613
520-7055-550-7499
1 PACS
I Recreation Fund
Remote Lighting - West Park
$ 71800
$ 5,000
Send
$ 6,500
$
$ 11300
PR0614
520-7055-550-7499
PACS
Recreation Fund
Fitness Center Equipment
$ 25,000
$ 24,996
CM lete
$ 25,000
$ -
$
TOTAL RECREATION FUND
$ 389800
$ 35,926
1 $ 37,430
$ -
$ 11370
PR0615 530-7050-550-7499 PACS Softball World POS S stem - TOTAL SOFTBALL $ 9,000 $ 7,472 Send $ 7,652 $ - $ 1,348
GC0601 540-7060-550-7499 TX Star GC Golf Course 160 Gallon S ra er - TOTAL GOLF $ 26,000 $ 23,561 Com lete $ 23,561 $ - $ 2,439
FM0607
550.7078-550-7499
Facili Maint.
Parks at TX Star
Parks TX Star - Misc. Re aint
$ 8,200
$ 8,200
Com lete
$ 8,200
$ -
$
PR0611
550-7078-550.7499
PACS
Parks at TX Star
Mobile Concession Trailer
$ 16,000
$
S end
$ 16,000
$ -
$
TOTAL PARKS @ TX STAR
$ 24,200
1 $ 8,200
1
1 $ 24,200
1 $
$
City
Hurst
Bedford
Grapevine
Colleyville
North Richland Hills
Richland Hills
Haltom City
WaF uga
Keller
Southlake
Roanoke
Grand Prairie
# of Days in Reserve Emergency Fund
90
Yes
90
No
60
No
90
No
60
No
90
No
75
No
55-•
No
11
No
55
No
60
No
60
No
Euless 60 No
FY2005-06 Tax Rate
Effective Tax Rate
Difference
Revenue generated by 1¢
jCost to Reduce from Current to Effective Rate
FY2005-06 Rate
Proposed FY2006-07 Rate
Recommended Reduction - Option 1
Resulting Tax Rate
Revenue generated by 1 ¢
Cost to Reduce from Current to Proposed Rate
Additional Reduction Opportunities
49.1777¢
47.2131 ¢
1.9646¢
$238,097
7,765
49.1777¢
48.9500¢
$238,097
$54,215
2277¢
0.4895
Reduce budget by an add't $50,000 = add't tax rate reduction of .2099¢
Plus: Recommended Reduction (cost $54,215) .2277¢
Total Tax Rate Reduction - Option 2 (cost $104,215) .4376¢
Resultinq Tax Rate - Option 2 48,7401
Option 3
Reduce budget by an add't $100,000 = add't tax rate reduction of .4199¢
Plus: Recommended Reduction (cost $54,215) .2277¢
Total Tax Rate Reduction - Option 3 ($154,215) 6476¢
Resulting Tax Rate - Option 3 4845301
Proposed Water TPA Pass-Thru
Proposed Sewer TRA Pass-Thru
Current Water Rate per 1000 gallons
Current Sewer Rate per 1000 gallons
Proposed Water Rate per 1000 gallons
Proposed Sewer Rate per 1000 gallons
Cost of Water Rate Pass Thru - 10,000 gallons -Per Month
Cost of Sewer Rate Pass Thru - 10,000 gallons -Per Month
Cost of Water Rate Pass Thru - 10,000 gallons -Per Year
Cost of Sewer Rate Pass Thru - 10,000 gallons -Per Year
$2.93
$2.15
$15.60
$18.00
Account Apartment Complex
2794039
4740874
Sotogrande Apartments
Oakmont of Westdale Hills
Doral
Pinehurst
La Costa
Bonaventure
Muirfield Village
876070
Euless Square Apartments
912107
Vickery Square Apartments
3923754
183 Motel
2269759
Mission Pointe
2269775
699152
Del Prado
3849406
Wilshire Park Manor
3849333
Sunset Ridge
3849325
Sunset Ridge
3849317
Sunset Ridge
2943824
Spring Valley Apartments
4973216
Timbercreek
2269783
Bear Creek (Twin Bridge)
4651383
Autumn Run
669814
Brentwood
3274608
Concord House
3926966
Concord Terrace
3926974
1990411
Dickey Apartments
6616011
1784099
Euless Apartments
2058979
Hillside Village
Oakwood Crest
89605
89621
89613
89648
4653491
Royal Terrace
Location
1100 Sotogrande $
1501
Sotogrande
Blvd. $
1401
Sotogrande
Blvd,
1401
Sotogrande
Blvd,
1401
Sotogrande
Blvd.
1401
Sotogrande
Blvd.
1401
Sotogrande
Blvd.
1401
Sotogrande
Blvd,
1304 Raider Drive $
3015 W. Pipeline Rd. $
2500 W. Euless Blvd. $
917 Del Paso St. $
928 Del Prado $
1300 Sagebrush Tr $
1400 Sagebrush Tr $
1450 Sagebrush Tr $
1500 Sagebrush Tr $
807 S. Main Street $
1881 W. Airport Frwy. $
605 Del Paso $
505 E. Alexander $
311 S. Industrial $
1001 Villa Dr. $
306 Park Dr. $
306 Park Dr. $
204 Dickey Dr. $
205 Dickey Dr. $
611 W. Euless Blvd. $
306 Vine St. $
231 Martha St.
207 E Alexander $
213 E Alexander $
215 E Alexander $
307 Martha St. $
306 Martha St. $
5,4021521 $
2,3391340 $
3,103,061 $
1,361,814 $
2481132 $
3,2501000 $
3,116,000
$
9301933
$
1,0161485
$
1,0301604
$
1,0201880
$
4,1491650
$
5,9691267
$
5,1241185
$
1,0271059
$
4,0891568
$
2,2221746
$
5341908
$
6451419
$
1061110
$
1111870
$
554,197
$
2,441,950
$
395,385
$
522,450
$
3591290
$
3951385
$
2,0781978
$
2005
Values
4,962,650 $
2,1481872 $
2,800,000
$
1,0501000
$
2481132
$
3,2501000
$
2,680,059
$
8841535
$
9651824
$
9791239
$
9701000
$
3,9521559
$
5,2001000
$
5,0001000
$
6941000
$
3,6451558
$
2,2221746
$
5341908
$
6451419
$
36,094
$
20,625
$
4681000
$
2,1991000
$
389,725
$
514,971
$
2551578
$
3891726
$
1,971,090 $
Change in
Value
439,871
190,468
303,061
311,814
435,941
46, 398
50,661
51,365
50,880
197,091
769,267
124,185
333,059
444,010
70,016
91,245
86,197
242,950
5,660
7,479
103,712
5,659
107,888
Account Apartment Complex Location
2062488 Southwest 304 Norman Dr.
2062496 304 Norman Dr.
424226 Vienna Terrace 150 S. Main St.
4971620 Arbors Of Euless 1002 Fuller Wiser Rd.
4971639
4971647
5559847 Bear Creek Villas 500 E. Harwood Rd.
797561 Manchester 100 Manchester St.
4422236 Hunt Club 1001 Fuller Wiser Rd.
7698607 Park Plaza 333 E. Denton Dr.
5555574 Woodcreek Condominiums 311 E. Denton Dr.
5865719 The Landing 1130 Bear Creek Parkway
7372264 Colonial Grand (Milano) 1200 Fuller Wiser Rd
4419529 Aspen Oaks 905 W. Ash Ln.
2741520 Charter Oaks 105 E. Harwood Rd.
917451 The Lodge At Main (Fair Oaks) 301 Fair Oaks Blvd.
Oak Park -can't locate 1350 N. Main
6650767 Tall Timbers Apartments 501 Sycamore Ln.
6800017 Tall Timber Townhomes 1581 Cedar Elm Dr.
4971655 Colonial Village 200 W. Bear Creek
5668840 Willow Ridge 1050 W. Ash Ln.
7169647 Mansions by the Vineyards 2400 N. SH 121
5528879 Park Place Townhomes 425 E. Harwood Rd.
5528887 425 E. Harwood Rd.
5528895 425 E. Harwood Rd.
40446433 Seramont 2440 N. SH 121
6934528 Ash Lane 601 E. Ash Ln.
5554012 Overlook 800 E. Ash Ln
7577303 Collins Park 2001 Hwy 360
5554403 Enclave 855 E. Ash Ln.
5876052 Fountainwood 750 E. Mid -Cities Blvd
7583796 Oakmont at Bear Creek 2121 Bear Creek Pkwy
2006 2005 Changein
Values Values Value
$
1,074,554
$
1,064,829
$
9,725
$
11277,366
$
11268,166
$
91200
$
610,587
$
501,566
$
109,021
$
10,265,523
$
91245,000
$
11020,523
$
1,765,902
$
23,269
$
1,742,633
$
81105,600
$
81000,000
$
105,600
$
91342,058
$
81971,907
$
370,151
$
5,409,059
$
51254,960
$
154,099
$
1,025,941
$
31,095
$
994,846
$
13,973,300
$
13,578,205
$
395,095
$
37,699,475
$
28,800,000
$
81899,475
$
11388,618
$
1,388,618
$
-
$
31660,528
$
31660,528
$
-
$
51285,332
$
51285,332
$
$ 9,869,812 $ 35,900 $ 9,833,912
$ 470,032 $ 29,282 $ 440,750
$ 51213,591 $ 41400,000 $ 8131591
$ 3,322,190 $ 31000,000 $ 322,190
$ 24,216,605 $ 22,150,000 $ 21066,605
$ 11577,288 $ 11436,475 $ 140,813
$ 11477,034 $ 11317,849 $ 159,185
$ 21575,287 $ 21345,676 $ 229,611
$ 30,361,591 $ 28,400,000 $ 11961,591
$ 61583,495 $ 51551,155 $ 11032,340
$ 13,759,368 $ 12,000,000 $ 11759,368
$ 16,286,222 $ 14,300,000 $ 11986,222
$ 11,756,783 $ 10,040,000 $ 11716,783
$ 13,459,109 $ 91000,000 $ 4,459,109
$ 15,865,214 $ 13,448,350 $ 21416,864
Account Apartment Complex
7161646 Norstar
5866154 Sandstone
7583435 Stonebridge
5553873 Village Green
5554330 Woodchase
10012018 Franciscan
10647528 Mandolin
40034755
40621936 Park Side
40617750 Stoneleigh at Bear Creek
40617742
2054183 SW Properties
Location 2006 zuUO Change in
Values Values Value
700 E. Ash Lane $ 16,104,883 $ 15,000,000 $ 11104,883
1500 Bear Creek Pkwy. $ 51101,730 $ 31485,532 $ 11616,198
2300 Fuller Wiser Rd $ 12,900,516 $ 91873,747 $ 31026,769
1800 Fuller Wiser Rd $ 10,755,235 $ 91200,000 $ 11555,235
1000 E. Ash Ln. $ 10,119,317 $ 81200,000 $ 11919,317
1600 Village $ 21,534,897 $ 18,390,000 $ 31144,897
2525 Highway 360 $ 13,917,695 $ 13,700,000 $ 217,695
2525 Highway 360 $ 24,082,305 $ 221300,000 $ 11782,305
700 Hilltrail $ 14,344,159 $ 11,587,930 $ 2,7561229
1401 Highway 360 $ 17,747,376 $ 15,545,569 $ 21201,807
1300 Bear Creek Pkwy $ 20,500,455 $ 17,954,431 $ 21546,024
106 E. Ash Lane $ 8,913,618 $ 8,508,444 $ 405,174
rJ
Total $ 487,247,837 $ 417,353,125 $ 69,894,712�� i j
Accounts Car Rental Facility
8342563 Hertz Rent A Of
11451181 Vanguard
10879226 Avis
11063009 Advantage
11063025 Dollar Rent A Car
11063033 Enterprise
11063068 Thrifty Car Rental
11705329 EZ Rent A Car
8339589 Budget Rent A Car
Total
2006 2005
Values Values
$ 63,707,382 $ 59,879,524 $
$ 53,219,084 $ 39,321,118 $
$ 535822,532 $ 26,907,034 $
$ 61228,655 $ 51524,000 $
$ 91211,359 $ 7,6551186 $
$ 14,501,363 $ 11,327,664 $
$ 51800,470 $ 41827,415 $
$ 41829,721 $ - $
$ 29,855,770 $ 15,188,029 $
$ 241,176,336 $ 170,629,970 $
Changes in
Value
31827,858
13,897,966
26,915,498
704,655
11556,173
31173,699
973,055
41829,721
14,667,741
70,546,366
City of Euless
Comparison of City Taxes on 100 Homes
R:;Qpd nn 9nn5 Taxes Paid versus 2006 Taxes Due at Proposed Rate
------------
------ -
Tax Due
Homestead
Homestead
Cap -
2006 (@
Appraised
Exemption/
Over 65
Cap - Frozen
Tax Paid
Appraised
Exemption /
Over 65
Frozen
48.950 Tax
Value 2005
Disabled
Exemption
Property
2005
Value 2006
Disabled
Exemption
PropertyRate)Difference
1
$110,400,00
$22,080.00
$0,00
$0,00
$434,34
$110,400,00
($22,080.00)
$432,33
$2.01
2
$147,100,00
$291420.00
$0,00
$0,00
$578,72
$147,100,00
$29,420.00
$576,04
$2.68
3
$197,500,00
($39,500.00)
$0,00
$0.00
$777.01
$197,500.00
($39,500,00)1
$0,00
$773,41
$3.60)
4
$108,200,00
$217640.00)
$0.00
$0,00
$425,68
1 $108t200.00
$21,640.00
$423,71
$1.97)
5
$86,400,00
($177280.00)
$0,00
$0,00
$339,92
$86,400.00
$17,280,00)
$0,00
$338,34
$1.57
6
$51,243,00
($10,248.60)
$35,000.00)
$18.25
$11,23
$56,367,00
$11,273,40)
$35,000.00
$38.18
$11.23
$0.00
7
$93,300,00
$18,660.00
$0,00
$0,00
$367,06
$93,300.00
($18,660.00)
$0,00
$365.36
$1.70
8
$115,810.00
$231162.00
($35,000.00)
($39.83)
$243,67
$124,600,00
($24,920.00
($35,000.00
$72.94
$243,67
($0.00
(Value
City of Euless
Comparison of City Taxes on 100 Homes
Based on 2005 Taxes Paid versus 2006 Taxes Due at Proposed Rate
Appraised
Value 2005
Homestead
Exemption/
Disabled
Over 65
Exemption
Cap - Frozen
Property
Tax Paid
2005
Appraised
Value 2006
Homestead
Exemption /
Disabled
Over 65
Exemption
Cap -
Frozen
Property
Tax Due
2006 (@
48.950 Tax
Rate)
Difference
37
$136,700.00
($271340.00)
$0,00
$0.00
$537,81
$136,700.00
$27,340.00
$535,32
$2.49
(Value
(Value
City of Euless
Comparison of City Taxes on 100 Homes
Based on 2005 Taxes Paid versus 2006 Taxes Due at Proposed Rate
Appraised
Value 2005
Homestead
Exemption/
Disabled
Over 65
Exemption
Cap - Frozen
Property
Tax Paid
2005
Appraised
Value 2006
Homestead
Exemption /
Disabled
Over 65
Exemption
Cap -
Frozen
Property
Tax Due
2006 (@
48,950 Tax
Rate)
Difference
74
$144,500,00
$287900.00
$0,00
$0.00
$568,49
$1442500,00
$28,900.00
$0,00
$565,86
$2.63
75
$170,500,00
($34,100.00)
($35,000.00
$0,00
$498,66
$177,700,00
($35,540.00)
$35,000.00)
$25.89
$498,66
$0.00)
76
$192,400.00
($38,480.00)
($35,000.00)
$0,00
$584,82
$192,400.00
$381480.00
$35,000.00
$582,11
($2.71
77
$79,700.00
($15,940.00)
($35,000.00)
$0,00
$141,44
$79,700,00
$15,940.00
$35,000.00
$140,78
$0.65)
78
$179,800.00
$35,960.00
$0,00
$0,00
$707,37
$179,800.00
$35,960.00)
$0,00
$704,10
$3.28
79
$112,900,00
$227580.00
$0.00
$0,00
$444,17
$112,900,00
($22,580.00)
$442,12
$2.06
80
$120,600,00
($241120.00)
($352000.00
$0,00
$302,34
$120,600,00
$24,120.00)
$35,000.00
$300,94
$1.40
81
$220,500,00
$44,100.00)
$0,00
$0,00
$867,49
$220,500,00
$44100.00)
$0,00
$863,48
($4.02
82
$188,000.00
$37,600.00)
$0,00
$0,00
$739.63
$188,000,00
$37,600.00
$0,00
$736.21
$3.42)
83
$212,100.00
$42,420.00)
$0,00
$0,00
$834,45
$212,100,00
$42,420.00
$830,58
($3.86)
84
$140,000,00
$28,000.00
$0.00
$0,00
$550,79
$140,000,00
($28,000.00)
$0,00
$548,24
($2.55
85
$1687000.00
($337600.00)
$0,00
$0,00
$660,95
$168,000.00
$33,600.00
$0,00
$657,89
$3.06)
86
$107,012,00
$21,402.00
$0,00
$0,00
$421,01
$115,700,00
($23,140.00)
$0,00
$453.08
$32,07
87
$139,900,00
($271980.00
$0,00
$0.00
$550,40
$139,900.000($22�120,00)
$547,85
$2.55)
88
110600
-22120
$0,00
$0,00
$435,12
$110,600,00
)
$0,00
$0,00
$433.11
($2.0189
$1507500,00
$30,100.00
$0,00
$0,00
$592,10
$150,500,00
)
$0,00
$589,36
$2.7490
$187,200.00
($37,440.00)
($5,000.00
$0,00
$711.90
$1877200,00
$5,000.00
$708.60
($3.3091
$167,900,00
($33,580.00)
$0.00
$0.00
$660,55
$167,900,000)$0.00
$657,50
$3.06)
92
$171,800,00
$34,360.00)
$0,00
$0,00
$675,90
$171,800,000
$672,77
$3.13
93
$170,000.00
$34,000.00
$0,00
$0,00
$668,82
$170,000,00
($34,000.00
$0,00
$665,72
($3.10
94
$182,100,00
($36,420.00
$35,000.00)
($26.13
$518.17
420.00)
($35,000.00
$23.61
$518,17
$0.00
95
$203,500.00
($40,700.00
$0,00
$0,00
$800,61
=$2081500,00($412700.00)
700.00)
$0.00
$816,49
$15,8796
$168,000,00
($33,600.00)
$0,00
$0.00
$660,95
,600.00)
$0,00
$657,89
$3.06)
97
$170,300,00
($34,060.00
($35,000.00)
$0,00
$497,88
,060.00)
$35,000.00)
$495,57
($2.31)
98
$45,200.00
$0,00
$0,00
$0,00
$222,28
$137,900.00
($27,580.00
$0.00
$540.02
$317.73
99
$218,800.00
($43,760.00)
$0.00
$0,00
$860,81
$218,800,00
$43,760.00
$856,82
$3.99
100
$22,680.00
$0,00
$0.00
$0,00
$111,54
$264,400.00
$521880.00)
($35t000,00)
$864,07
$752,53
(Value increased also subject to 10%
cap)
(Value Unchanged
$208,500 -Subject
to 10% Cap)
(New Construction)
(New Construction)
SALES TAX COMPARISON - MONTHLY
.........
Business Name OCT NOV DEC JAN FEB
. ..
ACME Brick DFW, Inc. - 801 AIRPORT FWY
...............................4....,.......................; ................. < ......... ......... .
FY05 0.00 ; 0.00E 0,00 0,00 0,00
.................................:....................:......................:...............................................................:...
FY06 53,917.97 65,713.10 77,939.88 74,159,23: 97,181,53
.....................................................................................................................................................:.........................
t
647
CONFIDENTIAL
MAR APR MAY ..... JUN JUt
...........:......................:......................:.....................:............1......
0.00 : 0,00 0.00 ; 0,00 ? 0.00
0.00
8/15/2006
Page 1
SALES TAX COMPARISON - MONTHLY
Business Name
OCT
NOV
...... ............. ....... ................... •.................
Beall Concrete (formerly Butler) __1001 W EULESS
BLVD STE 100
FY01
......
0,00
......:...........................
:
0,00
.....................................................................;......................;
FY02
367121,63
:
32,112,60
...
: 3
.........................;.......................
FY03
37,439.42
;
E
.....................;....
38,536,96
: 2
........ ....... ........................................................
FY04
42,810,48
...:......................:...1
:
40,013.91
E 3
......................................................;...............................................;...
FY05
28,787.51
;
27,181.88E
2
FY06......................................50,345.82.....•557696.68
5
.
0.00
...........:.........................................
93.78
17,387.48
24,645.09
...........
11.43
:.........................................
34,415,1M4
22,047.08
...........:.........................................
04.72
123,665.90
42,168,77
68.48
.....................................4........
> 20,033.41
26,279.76
CONFIDENTIAL
MAR
APR'
MAY
...:...........................................
0.00
28,511,14
':
242537.12
8,529,44 i
.....................................
12,315.66
23,445.55
26,439,85:
14,678.55
......................................
31,109.59
30,405.62E
14,848.99
41,644.67
..;.............................................
11,681,15:
23,119,90
33,590.69
44,817.92
78,195.96
9,18:834.07
JVL
41,450.12 37,964.60
......................................
29,016.62 29,929.26
......................................
33,118.59 37,029,03
......................................
38,299.35 31,248,82
......................................
32.211.13 35,117,95
AUG SEP YEARLY
.................................
........... .
32,493.59 43,854,76 208,811.33
. .... ....... .... .........................0
............... . . ........ .
39:648,95 18,311,14 302,357,20
31.500.98 ; 472795,07 3780421,69
............................4..............
24,692,74 39,673:57 406,977,54
............................................
52,705,77 35,382 37 350,080.00
720,365.72
.
Page 1 8/15/2006
Northern Region Office
DATE: August 21, 2006
FILE: 7002.102/7002.500
1 , A
TO: MEMBER, ADVISORY COMMITTEE
TARRANT COUNTY WATER SUPPLY PROJECT
RE: Tarrant County Water Supply Project
Proposed FY 2007 Budget
Authority management annually prepares a proposed budget of anticipated expenses and
required revenues for the Tarrant County Water Supply Project in accordance with the fiscal
provisions of our Water Supply Contract for the ensuing fiscal year. We are pleased to present
to you the proposed FY 2007 Budget for the annual operating funds of the Tarrant County
Water Supply Project. This budget is relevant to the time period for December 1, 2006 through
November 30, 2007.
This budget reflects the proposed financial activities of operating and debt service funds,
provides for a continuing high quality level of service to our Contracting Parties, and will
continue to position the Tarrant County Water Supply Project for increased growth,
regulatory changes and maximized internal operational productivity measures to result in
cost efficient treatment and delivery of water. The Authority will continue to ensure the
security and integrity of our Tarrant County Water Supply Project and the reliability of our
services. Therefore, the proposed budget reflects the Authority's continued commitment to
meet contracting parties' water needs, protect capital investments, keep operational
expenses to a minimum and to maximize the process of increasing operational efficiency
throughout the Authority. A brief overview of Tarrant County's financial picture for FY 2007
will reveal an increase above the FY 2006 Budget, in overall anticipated operating
expenditures, with only those increases in accounts required to meet contractual obligations
for our treatment and delivery of water. The operation and maintenance expenditures were
developed based on treating and delivering an average daily flow of 35.862 MGD. The
predicted 10.0% water usage increase above the FY 2006 budgeted allocation is based on
Customer City projected water demands, a highly subjective judgment in today's drought
conditions, and easily covering a wide span. The proposed budget forecasts expected
operating and maintenance expenditures essential for the expanded 87 MGD treatment
facilities. These annual expenses will be monitored and reduced when possible by
expenditure savings achieved from more knowledge of operating and maintaining the new
treatment facilities. The scheduled debt service requirements are higher than the current
budget based on principal and interest payments due on outstanding Tarrant County Water
Supply Project Revenue Bonds.
August 21, 2006
7002.102/7002.500
MEMBER, ADVISORY COMMITTEE
Page 2
The anticipated expenditures m EXPENSES
FY 2007 total $26,236,010, an .'
approximate 14.47% increase � 42 Ss6ther$ ulI%A al 4 gay
above the $22,919,580q���t
predicted in the current fiscal
year. The projected costs for
salaries and related benefits,
office supplies, dues and
subscriptions, fees, maintenance & operating supplies, lab supplies, process chemicals, fuel,
computer software & instrument supplies, auditing, engineering services, professional services,
Authority's network support, telephone, travel, laundry and uniforms, raw water, power usage,
repair and maintenance of equipment and vehicles, machine and equipment rental, inter -fund
services and administrative overhead have increased $3,208,740 above the predicted FY 2006
Budget. Approximately 75% of this anticipated increase in operating expenses is directly
related to raw water purchase and power usage to meet the projected water demands. The
increase in the proposed FY 2007 Budget for operating accounts is offset by a $123,310
reduction in employee education, outside services, Project insurance payments, repair and
maintenance of plant and buildings, and capital equipment purchases by holding the line on
controllable costs. Authority management continues our commitment of aggressive decisions to
improve the effectiveness and efficiency of our business services and move toward deeper cost
reductions, as close scrutiny was given to all anticipated and discretionary expenditures. Along
with increases in some predicted operating accounts, there is an increase in programmed debt
services of $231,000 resulting in an overall projected increase of $ 3,316,430 for FY 2007
expenditures above the FY 2006 Budget. As is shown in the table on the following page, the
predicted gross unit cost/1,000 gallons for water treatment and delivery is $0.158 higher than
last year's projections for FY 2007, and is $0.077 higher than the adopted FY 2006 Budget
gross unit cost.
Anticipated FY 2007 revenues from
the System's Contracting Parties
totaling $26,117,900 is approxi-
mately 19.99% above the FY 2006
projected revenue requirements of
$21,766,900. System revenue
requirements are allocated to the
cities on the basis of city predicted
flow contributions. The predicted
REVENUE
FY 2007 flow contribution of 35.862 MGD is 1.123 MGD or 3.2% higher than we forecast for FY
2007 one year ago. The resulting predicted gross and net unit costs of service throughout FY
2007 are 4.0% higher and 9.0% higher, respectively, than the predicted FY 2006 Budgeted unit
costs, as reflected in the table on the following page.
August 21, 2006
r002e 102/7002,500
MEMBER, ADVISORY COMMITTEE
Page 3
Gross (based on total expenditures)
Net (cost to Contracting Parties)
$ 2.004 $ 1.927 $ 1.846
$ 1.995 ( $ 1.830 I $ 1.879
The following exhibits are presented to provide detailed information about the five major budget
categories, as well as additional quantitative and statistical information for your review
Exhibit - A - Flow Allocations
Exhibit - B - Budget Objectives
Exhibit - C - Budget at a Glance
Exhibit - D - Personal Services
Exhibit - E - Supplies
Exhibit - F - Other Services and Charges
Exhibit - G - Capital Outlays
Exhibit - H - Debt Service and Miscellaneous
Exhibit - I - Historical System Data
Exhibit - J - Projected Future Costs of Service
The proposed FY 2007 Budget (Exhibit K) is presented for your review and consideration and will be
discussed in the meeting of Thursday, September 10 which time the committee will be requested
to recommend the proposed FY 2007 Budget for adoption by the Authority's Board of Directors.
If there are any questions concerning the proposed budget, please contact the Northern Region officeILA
PATRICIA M. CLEVELAND
Manager, Operations
Northern Region
PMC/rrr
Attachments
c: Danny F. Vance, General Manager
Warren N. Brewer, Regional Manager, Northern Region
Gerald Null, Project Manager, Tarrant County Water Supply Project
o FY 2007 BUDGETED FLOW WAS PROVIDED BY THE CUSTOMER CITIES.
o FY 2008-2012 NET COSTS ASSUMED TO BE 98% OF THE PROJECTED O&M
AND CAPITAL EXPENSE PLUS PROJECTED DEBT SERVICE COLLECTIONS.
ALSO, VARIATIONS MAY OCCUR DUE TO ACTUAL CHANGES IN INTEREST
EARNINGS FROM YEAR TO YEAR.
o UNIT COST COMPUTATIONS FOR FY 2008-2012 DO NOT INCLUDE ADDITIONAL
CONTRIBUTIONS FOR THE ANTICIPATED FY 2007 BOND ISSUE. NO ADDITIONAL
BOND SALES ARE INCLUDED WHICH WILL IMPACT 2008 THROUGH 2O12.
o FY 2008-2012 PROJECTED FLOWS ARE BASED ON THE 2005 TCWSP MASTER
PLAN. NO ADJUSTMENTS HAVE BEEN MADE FOR NCTCOG PROJECTIONS
OR OTHER DATA.
Trinity River Authority of Texas 10
Northern Region Office
DATE: August 8, 2006
FILE: 3110.102/3110.800
TO: MEMBER, ADVISORY COMMITTEE
CENTRAL REGIONAL WASTEWATER SYSTEM
RE: Central Regional Wastewater System
Proposed FY 2007 Budget
Authority management annually prepares a proposed budget of anticipated expenses and required
revenues for the Central Regional Wastewater System in accordance with the fiscal provisions of
our Wastewater Services Contract for the ensuing fiscal year. We are pleased to present to you the
proposed FY 2007 Budget for the annual operating funds of the Central System. This budget is
relevant to the time period for December 1, 2006 through November 30, 2007.
This budget reflects the proposed financial activities of operating and debt service funds, provides
for our continuing ability to deliver high quality, efficient wastewater service to our Contracting
Parties, and will continue to position the Central System for increased growth, regulatory changes
and maximized internal operational productivity measures to result in cost efficient wastewater
treatment. The Authority will continue to ensure the security and integrity of our Central System
and the reliability of our services. Therefore, the budget reflects the Authority's continued
commitment to protect capital investments, keep operational expenses to a minimum and to
maximize the process of increasing operational efficiency throughout the Authority. A brief
overview of Central's financial picture for FY 2007 will reveal an increase in overall System
expenditures, with only those increases in operating accounts required to meet contractual
obligations for our treatment of wastewater, as compared to FY 2006 projected requirements. The
operation and maintenance expenditures were developed based on transporting and treating an
average daily flow of 149.494 MGD. The scheduled debt service requirements are higher than the
current budget, which reflects increased costs due to the issuance of the Series 2005 System
Improvement Revenue Bonds, and are based on principal and interest payments due on
outstanding Central Regional Wastewater System Revenue Bonds,
August 8, 2006
31100102/3110.800
MEMBER, ADVISORY COMMITTEE
Page 2
Overhead expenses essential to delivering services during the year have increased $5,111,070,
along with an increase of $3,168,020 over the current fiscal year in programmed debt services.
The increases in the proposed FY 2007 Budget for operating accounts is partly offset by a
$966,910 reduction in health/life insurance, unemployment compensation, employee recognition,
maintenance & operating supplies, insurance payments, utilities, collection system, equipment
and vehicle maintenance, equipment rental and capital due to program modifications and, as in
previous year's efforts, by holding the line on controllable costs. Authority management continues
our commitment of aggressive decisions to improve the effectiveness and efficiency of our
business services and move toward deeper cost reductions, as close scrutiny was given to all
anticipated and discretionary expenditures, resulting in an overall projected increase of
$7,312,180 for FY 2007 expenditures above the FY 2006 Budget. As is shown in the following
table, the predicted gross unit cost/1,000 gallons is $0.136 higher than last year's projections for
the coming FY 2007 and is $0.180 higher than the adopted FY 2006 Budget gross unit cost.
Anticipated FY 2007 revenues from the � =_ � � 'Revenue' � ,����
System's Contracting Parties, totaling
$67,216,660, reflects a 10.2 % �s�vocentraet venue
increase above the FY 2006 projected � ta4p14opeat, ov�r,eaa�iItEii
�� 4281oAl�Iscellaneo°s:Incame�;
revenue requirement of $ 60,961,220 , ■Q7P/oProfessionalFees
'tea o 891olnter`est tncQme �
System revenue requirements are�ozPloo�iera�iogTr�nte�s
allocated to the cities on the basis of
city predicted flow contribution. The
predicted FY 2007 flow contribution
of 149.494 MGD is 10.116 MGD, or 6.34% less than was forecasted for FY 2007 last year.
It is important to emphasize that the Contracting Parties' overall predicted FY 2007 wastewater
flow contribution of 149.494 MGD is 10.116 MGD, or 6.3% less than forecast for FY 2007 one
year ago. For comparison, if the anticipated flow contribution of 149.494 MGD had been used to
calculate the forecasted FY 2007 unit cost that was provided in the budget presentation last year,
the projected FY 2007 gross cost would have been $1.220 instead of $1.152/1,000 gallons.
The resulting predicted gross and net unit costs of service for wastewater transportation and
treatment throughout FY 2007 are 16.25% and 14.82% respectively over the predicted FY 2006
Budgeted unit costs as reflected in the following table:
Gross (based on total expenditures)
Net (cost to Contracting Parties)
1.288 $ 1.108
1.232 $ 1.073
$ 1.152
$ 1.094
August 8, 2006
3110.102/3110.800
MEMBER, ADVISORY COMMITTEE
Page 3
The following exhibits are presented to provide flow allocations, a summary of budget objectives
and detailed information about the five major budget categories, as well as additional quantitative
and statistical information for your review:
Exhibit A - Flow Allocations
Exhibit B - Budget Objectives
Exhibit C - Budget at a Glance
Exhibit D - Personal Services
Exhibit E - Supplies
Exhibit F - Other Services and Charges
Exhibit G - Capital Outlays
Exhibit H - Debt Service and Miscellaneous
Exhibit I - Historical System Data
Exhibit J - Projected Future Costs of Service
The proposed FY 2007 Budget, (Exhibit K) is presented for your review and consideration and will
be discussed in the August 8, 2006 Advisory Committee meeting. Additionally, a Budget
Workshop will be held in the upstairs conference room of the Administrative Building at the
Central Regional Wastewater System on Wednesday, August 30, 2006, beginning at 10*00 a.m.
for those representatives and city staff members who do not attend the Advisory Committee
meeting or desire to discuss the proposed budget in more detail. A later Advisory Committee
meeting is scheduled for Tuesday, September 12, at which time the committee will be requested
to recommend the proposed FY 2007 Budget for adoption by the Authority's Board of Directors.
If there are any questions concerning the proposed budget or the workshop, please contact the
NoJJA�11;wrn Region office.
ATRICIA M. CLE ELAND
Manager, Operations
Northern Region
PMC/rrr
Attachments
c: Danny F. Vance, General Manager
Warren N. Brewer, Regional Manager, Northern Region
Bill Tatum, Project Manager, Central Regional Wastewater System
EXHIBIT A
CENTRAL REGIONAL WASTEWATER SYSTEM
FY 2007 FLOW ALLOCATIONS 7/17/2006
CITY
FLOW MGD
% ALLOCATION
FLOW (MGD)
% ALLOCATION
ADDISON
2.400
1.546%
2.400
1.605%
ARLINGTON
43.339
27.925%
42.847
28.661 %
BEDFORD
4.900
3.157%
4.750
3.177%
CARROLLTON
14.100
9.085%
14.100
9.432%
CEDAR HILL
0.500
0.322%
0.500
0.335%
COLLEYVILLE
2.595
1.672%
2.720
1.820%
COPPELL
4.375
2.820%
3.500
2.341 %
DFW AIRPORT
2.650
1.708%
2.650
1.773%
DALLAS
8.250
5.316%
6.000
4.014%
DUNCANVILLE
0.200
0.129%
0.175
0.117%
EULESS
4.000
2.577%
4,000
2.676%
FARMERS BRANCH
6.400
4.124%
6.100
4.080%
FORT WORTH
1.920
1.237%
2.820
1.886%
GRAND PRAIRIE
21.153
13.630%
17.871
11.954%
GRAPEVINE
1.753
1.130%
1.896
1.268%
HURST
0.236
0.152%
0.248
0.166%
IRVING
26.000
16.753%
26.000
17.392%
KELLER
2.715
1.749%
2.725
1.823%
MANSFIELD
4.680
3.016%
5.442
3.640%
N RICHLAND HILLS
0.680
0.438%
0.750
0.502%
SOUTHLAKE
2.350
1.514%
2.000
1.338%
TOTAL
155.196
100.000%
149.494
100.000%
BUDGETED FY 2007
FLOWS
45%
40%
35%
30%
25% is 1
20%
15%
10%
5%
0%
I
■
EXHIBIT B
CENTRAL REGIONAL WASTEWATER SYSTEM
FY 2007
DESCRIPTION OF THE PROJECT
The Trinity River Authority's Central Regional Wastewater System is a large regional
wastewater system located on 495 acres adjacent to the West Fork of the Trinity River and is
currently serving approximately 1.3 million customers in Dallas, Tarrant, Ellis, Johnson and
Denton counties of north central Texas. The service area encompasses all or portions of 20
cities in the Dallas/Fort Worth metroplex, as well as the Dallas/Fort Worth International Airport,
The Central Regional Wastewater System treatment plant is an advanced secondary facility
currently permitted to treat 162 million gallons per day (MGD). This System consists of an
extensive regional network of interceptors, pipelines, lift stations, meter stations, and facilities
for the delivery of treated effluent for golf course irrigation and lake level management under the
first major urban reuse program in Texas.
GOALS AND OBJECTIVES FOR FY 2007
The Authority's objectives are reflected in the recommended Annual Operating Budget for
Central Regional Wastewater System FY 2007. The major goals and objectives are.
• Operate and adequately protect the Central System's capital investments by proper
maintenance, which includes a 162 MGD treatment plant, over 200 miles of interceptors,
four lift stations, 138 metering stations, an analytical laboratory, and the DCURD water
reuse project.
• Provide wastewater transportation and treatment services for a projected flow
contribution of 149.494 MGD.
• Continue operating at efficient levels and minimize unit costs while enhancing treatment
capacity and meeting all regulatory requirements.
• Continue Authority efforts to reduce overall wet -weather flow impacts to the System by
installing new pipelines for capacity, rehabilitating existing collection system
infrastructure and plant facilities as identified in the 2001 and 2004 updates of the
1998 Five Year Plan; funded by the Series 2001 Bonds, the 2003 Refunding Bonds,
the Series 2004 Texas Water Development Board Bonds, and the Series 2005 Bonds.
• Operate and maintain odor control facilities consistent with the Odor Control Abatement
Master Plan and implement additional odor improvements in the primary treatment areas
to reduce risk of adjacent area odors.
• Provide Contracting Parties laboratory testing and pretreatment program capabilities and
services on arevenue-supported basis.
• Continue 100% land application of System biosolids under afive-year agreement.
• Respond in a timely fashion to Customer Cities' requests for assistance.
EXHIBIT C
FISCAL YEAR 2007 BUDGET AT A GLANCE
CENTRAL REGIONAL WASTEWATER SYSTEM
PROPOSED OPERATION AND MAINTENANCE BUDGET
Revenue $70,188,200
Expenses $70,271,510
Variance (Reduction in FY 2008 Debt Collections) ($83,310)
FISCAL YEAR 2007
FUND SUMMARY
Revenue Summary
Contract Revenue $67,216,660
Operating Overhead and Inter -Fund Services $1,008,260
Professional Fees $500,000
Interest Income $415,400
Operating Transfers $144,550
Miscellaneous Income $903,330
Total Sources of Funds $70,188,200
Expenditure Summary
Personal Services $9,859,320
Supplies $4,498,100
Other Services and Charges $18,070,980
Capital Outlays $714,870
Debt Service and Miscellaneous $371128,240
Total Application of Funds $70,271,510
EXHIBIT D
CENTRAL REGIONAL WASTEWATER SYSTEM
PERSONAL SERVICES
FY 2007
0 Proposed FY 2007 $9,859,320
vs FY 2006 $9,259,260
Variance 6,48% $600,060 increase
O The budget category of Personal Services includes seven line item accounts. As compared
with present budget, three decreased (-) $89$110, and four increased (+) $689,170.
(+) Salaries
+) Payroll Taxes
(-) Health/Life Insurance
(+) Pension
(-) Unemployment Compensation
(-) Employee Recognition
(+) Education
O The anticipated increase in salaries and related benefit costs is partly due to usual provisions
forecast salary adjustments based on merit, varying with each individual employee. A 15%
provision is included for cost increases in the Authority's Health Insurance expenses, 10%
less than we forecast for FY 2006, due to claims experience that has resulted in premium
increases.
O Provisions have been included for one Electronic Technician I and one Maintenance Mechanic I to be
added to the Central Regional Wastewater System staff to effectively address increased collection
system workloads associated flow meter calibrations and system maintenance. Also, one
Maintenance Engineer for in -plant planning for facilities development.
0 Authority management believes that the Central facility can be operated efficiently and maintain
adequate margins of safety with one Project Manager, an Operations/Maintenance staff of 99, plus
55 Technical Services/Pretreatment staff, Administrative staff of 8, and 7 Purchasing/Warehouse
staff.
Personal Services
Personal Services expenditures include those costs associated
with the staffing required to operate, maintain, and administer the
treatment plant, biosolids program, laboratory, pretreatment
program, collection system, and meter stations. Significant line
item accounts in this category of expenditures include salaries,
payrolI taxes, health insurance, and pension.
p Proposed FY 2007
vs FY 2006
Variance 13.16%
EXHIBIT E
CENTRAL REGIONAL WASTEWATER SYSTEM
$4,498,100
31975,080
$523,020 increase
SUPPLIES
FY 2007
O The budget category of Supplies includes eight line items accounts.
As compared with the present budget, one decreased (-) $ 1,810
and the remaining seven line items increased (+) $524,830.
(+) Office Supplies
(+) Dues and Subscriptions
(+) Fees Other Than Dues and Subscriptions
(-) Maintenance and Operating Supplies
(+) Lab Supplies
(+) Process Chemicals and Supplies
(+) Fuel, Oil and Lubricants
(+) Computer Software, Licenses and Instrument Supplies
p Over 77% of the expenditures for Supplies is for the purchase of process
chemicals. This increase of $ 423,520 in anticipated expenditures represents
unit price increases for process chemicals for solids dewatering
and effluent disinfection.
Supplies
The majority of the expenditures in this category are for the
purchase of process chemicals necessary for sludge thickening,
dewatering and stabilization, odor control, effluent disinfection
dechloriation, and other treatment processes.
p It is assumed that present gasoline and diesel prices will continue through FY 2007.
EXHIBIT F
CENTRAL REGIONAL WASTEWATER SYSTEM
OTHER SERVICES AND CHARGES
FY 2007
No Proposed FY 2007 $18,070,980
vs FY 2006 $141785,430
Variance 22.22% $3,285,550 increase
p The budget category of Other Services and Charges includes 23 line item
accounts. As compared with the present budget, one remained unchanged (o),
seven line item accounts decreased (-) $611,520 and fourteen increased (+) $3,404,640,
and one new line item account, Information Technology Support Services, has been added
for $492,430,
(+) Auditing (+) Training
(+) Engineering (-) Utilities
(o) Legal (+) Power
(-) Outside Services (-) R & M - Collection System
(+) Other Professional Services (-) R & M - Equipment
new Info Technology Support Services (+) R & M - Plant & Buildings
(+) Telephone and Telemetering (-) R & M - Vehicles
(+) Postage (+) R & M - Electrical
(+) Printing and Binding (+) Off -site Biosolid Land Application
(-) Insurance Payments (-) Rent - Machinery & Equip.
(+) Travel (+) Administrative Overhead
(+) Laundry, Uniform, & Ind. Equip
0 Approximately 4801. or $8,605,460 of the expenditures in this category is for power usage.
This has increased 50.9% or (+) $ 2,901,700 due to the higher anticipated price per kWh of a
new Authority -wide contract beginning December 1, 2006 and is approximately 88% of the overall
increase in this category of expenses.
Other Services and
25.72%
This category of expenditures relates to the indirect costs
associated with the collection and treatment system, vehicles,
and off -site biosolids disposal. Majority of the expenditures
in this category are for power usage.
0 Anew line account, Information Technology Support Services, has been established to consolidate information
technology expenses common Authority -wide. Funds for this purpose were previously budgeted
in the Outside Services line account, in which there is a corresponding decrease.
0 There is an approximate $140,000 allocation budgeted to the Electrical Repair &Maintenance line
account to rehabilitate and perform maintenance on HVAC units impacted by corrosive hydrogen sulfide
atmospheric conditions.
0 The combined increase of the three line accounts of Power, Electrical Rehabilitation &Maintenance
and Off -Site Biosolids removal is $ 3,198,790 or 97.4% of the total increase in this category of expenses.
0 Proposed FY 2007
vs FY 2006
Variance-27.00%
EXHIBIT G
CENTRAL REGIONAL WASTEWATER SYSTEM
CAPITAL OUTLAYS
$714,870
$979,340
($264,470) decrease
O The Capital Outlays category can vary significantly from year to year
as major equipment is only purchased on an annual as needed basis.
O This category consists of 54% or $390,250 of capital expenditures for
replacement items and 46% or $324,620 of new capital equipment items
proposed for purchase in FY 2007.
p Approximately 73% or $283,400 of the proposed Capital Outlay items is
associated with the replacement of a dump truck, two 3/4 ton trucks
and a sedan, which all have excessive wear due to mileage and age.
Also, included are the replacement of a 40 ton water chiller for the Maintenance
Building, a trailer -mounted air compressor and trailer -mounted heavy duty pump.
p Under the category of new proposed items, approximately 690/ or $222,820 is
for the procurement of a Hazardous Flash Protection Kit, Maintenance Palmtop Units
with software to provide real-time tracking of maintenance work and inventory/purchase
of parts, and a Mass Spectrophotometer for lab testing.
p A list of all the projected capital expenditures is on pages 28 and 29 of
the attached proposed FY 4007 Budget.
The category of Capital Outlays consists of the purchase of
machinery and equipment to achieve a new purpose or replace
existing equipment.
EXHIBIT H
CENTRAL REGIONAL WASTEWATER SYSTEM
DEBT SERVICES AND MISCELLANEOUS
FY 2007
p Proposed FY 2007 $37,128,240
vs FY 2006 $33,960,220
Variance 9.33% $3,168,020 increase
p The amount budgeted for Debt Service reflects the fixed and established schedules
based on outstanding debt of the Central System,
O In July 2001, the Authority issued $88,225,000 in System Improvement Bonds to
finance the design and construction of various rehabilitation and plant improvement
projects. These bonds were purchased by the Texas Water Development Board,
0 In January 2003, the Authority issued $135,885,000 in Revenue Refunding Bonds to
retire the Series 1993 Bonds, producing a savings of $ 11,731,109 through the life of the
bonds.
O In December 2004, the Authority issued $106,475,000 in System Improvement Revenue
Bonds to finance the design and construction of various pipeline and plant improvement
projects. These bonds were purchased by the Texas Water Development Board.
0 In April 2005, the Authority issued Series 2005 Revenue Bonds in the amount of
$9,525,000 to fund projects, including land rights acquisition, listed in the the Central
Regional Wastewater System Five -Year Plan Update and Summary of Proposed Capital
Improvement report.
O A lisitng of each outstanding bond issue and the applicable principal and Interest payment
may be found on page 30 of the attached proposed FY 2007 Budget.
Debt Service and Miscellaneous
Debt Services and Miscellaneous includes the annual principal
and interest payments due on the System bonds and the
associated paying agent fees. Typically, annual principal and
interest payments are structured to provide relatively level debt
service requirements from year to year until such time as
additional bonds are issued.
., :t..,:i rA ^,�r ac .;oP€.r t •:.,,t" *�:„ , <�r'�'.,.;, r y, d'°'} t!6 ': , ,n ""� i 'it M ^.i a _�,. �.`R ��... } � q s
"I
e S
�IBIT4.
t r., ~!' x, {�Ika., r, ,,.:5'`• ��..,c HI ,,,. ? .� .}:.
.t9 �X? R J, v,., F*,'J
.-,. ., .fit ,.,.. .n,n� .xS. ,.:rye :u , t. .. Y-
,�6 :1
r.
WAS T
->. � v>. l t .i, ,.i. �•:.>,f ... vy ;. :.. ''r« .; _ua-.. }}, .;,i7;' ryry uzn 4 , YrT �,rq`:'
UR ENT.IIND��HISTO ICAL S T EM F NCIAL,AND, LL�W, DA 4.
;1:. •$1.
� r,�� ,_ • .,,
R u , ,,
s: rr t.:,. .�.. °� ..«..
.N .. x.. -.. xi hrv. ..tt. t.. rr a-. v. -, t k .::,�.. ,. ,. 1:.-,.r
J ,.. ...F-.. `!., ,., $.... 4. Y, tt. ;., ,.. ..a, s, .n
,. A, d. 4
...xr .,..,.-1 ,... .
.... .: .., r,...
.�'. „ .
, k'F,i.:rryp,'.�a'y`
�i
QG�.,.,41
ACTUAL
FISCAL
BUDGETED
ACTUAL
BUDGETED
ACTUAL
PROJECTED
ACTUAL
PROJECTED NET
YEAR
EXPENDITURES
EXPENDITURES
REVENUE"
REVENUE**
FLOW
FLOW
COST/1,000 GAL.
COST/1,000 GAL.
1999
$50,390,530
$50,691,945
$45,8592710
$4578087213
123.31 MGD
120.64 MGD
$100189
$140403
2000
$51,066,490
$51,361,749
$479812,790
$487442,041
127.41 MGD
123.47 MGD
$100253
$1.0720
2001
$54,509,150
$56,087,461
$49,187,660
$51,953,155
143.13 MGD
146.49 MGD
$0.9415
$009716
2002
$54,3527130
$53,339,201
$50,421,660
$50,188,032
145.52 MGD
144.22 MGD
$0.9493
$0.9533
2003
$58,077,710
$56,099,876
$54,613,900
$53,188,063
150.15 MGD
139.13 MGD
$0.9965
$100473
2004
$57,839,230
$57,3967573
$55,1937770
$54,854,452
151.21 MGD
144.60 MGD
$009973
$1.0390
2005
$58,4219590
$60,748,229
$55,735,040
$567073,453
151.25 MGD
138.50 MGD
$140100
$1.1090
2006
$62,959,330
*
$60,961,220
*
155.20 MGD
*
$100760
2007
$70,271,510
*
$67,216,660
*
149.49 MGD
*
$102320
* FY 2006 and FY 2007 actuals not known
** Contracting Party revenue only
180
160
140
120
p 100
80
60
40
20
0
Central Regional Wastewater System
Flow & Net Cost/1,000 Gal.
1999 2000 2001 2002 2003 2004 2005 2006 2007
Fiscal Year
ACT/EST NET COSTl1000 --�--ACT/EST MGD
*FY2006 & 2007 are projected
1.5
EXHIBIT J
CENTRAL REGIONAL WASTEWATER SYSTEM
PROJECTED FUTURE COST OF SERVICE
8/7/2006
F(SCA41�R zm
: x ENDING
vim{ <VOV, 30.
PROJECTED
`�I of ,r
;(IV�GD21
GROSS S
COST,PER
NE.T
2007
159.61
$1.206
$1.080
2008
162.410
$1.189
$1,129
2009
165.210
$1.199
$1.139
2010
168.000
$1.392
$1,323
2011
170.000
$1.415
$1.344
2012
1 172.000
1.437
1.365
NOTES:
NET COST IS PROJECTED TO BE 95% OF GROSS COST BASED UPON HISTORICAL TRENDS FOR FY 2008 THROUGH 2O12.
UNIT COST
CALCULATION FOR FY
2007 THROUGH FY 2012
INCLUDES PROJECTED ADDITIONAL DEBT TO FINANCE
PLANT
AND
COLLECTION
SYSTEM
IMPROVEMENTS
IN THE
2007 BOND SALE OF APPROXIMATELY $287 MILLION.
FLOW PROJECTIONS FOR FY 2007 THROUGH 2O12 ARE BASED ON THE PHASE IV I&I ASSESSMENT PREPARED BY BLACK &
VEATCH USING POPULATION PROJECTIONS.
ENDING
1=f QU41
CTO PER
GAT RER'�
,
2007
149.464
$1.288
$1.154
2008
154.000
$1.256
$1.194
2009
156.000
$1.272
$1.209
2010
158.000
$1.482
$1.408
2011
160.000
$1.505
$1.430
2012
162.000
1.528
1.462
NOTES:
NET COST IS PROJECTED TO BE 95016 OF GROSS COST BASED UPON HISTORICAL TRENDS FOR FY 2008 THROUGH 2O12.
UNIT COST
CALCULATION FOR FY
2007 THROUGH FY 2012
INCLUDES PROJECTED ADDITIONAL DEBT TO FINANCE
PLANT
AND
COLLECTION SYSTEM
IMPROVEMENTS IN THE
2007 BOND SALE OF APPROXIMATELY $287 MILLION.
FLOW PROJECTIONS FOR FY 2007 ARE BASED ON CUSTOMER CITY PROJECTIONS. FLOW PROJECTIONS FOR
FY 2008 THROUGH FY 2012 ARE PROJECTIONS BASED ON 8 YEAR HISTORICAL TREND.