Loading...
HomeMy WebLinkAboutPreliminary (Binder Notes) Operating Budget FY11-12PUBLIC NOTICE Members of the City Council of the City of Euless, Texas, will hold a work session on Thursday, May 26, 2011, at 6:15 p.m. in the precouncil conference room at Euless City Hall, 201 North Ector Drive, Euless, Texas, to discuss general city and departmental operating and capital improvement project budgets and hear an operational review. Related items of discussion include: Financial update for year ended September 30, 2010 Financial overview for Fiscal Year 2010-2011 Financial outlook for Fiscal Year 2011-2012 Revenues and expenditures for funds: (1) operating, (2) debt service, (3) internal service, (4) enterprise, and (5) capital project Staffing levels Opportunities for shared services Review of Capital Improvement Plan and funding sources: (1) current and future street projects, (2) water, wastewater and reclaimed water infrastructure plans, (3) current and future facility plans Legislative update and impact Calendaring POSTED THIS 20th DAY OF MAY, 2011, AT 11:00 A.M. Susa rim, City Secretary If you plan to attend this public meeting and you have a disability that requires special arrangements at the meeting, please contact our office at 817-685-1420. Reasonable accommodations will be made to assist your needs. Euless Fire Department 2011 Salary Survey Euless Fire Department 2011 Salary Survey Operational Monthly Salaries Rank Bedford Hurst Grapevine Frisco NRH I Lewisville jAvg.SaIaryE Euless Avg -Euless Firefighter Entry Level $3,761,50 $4,846.33 $4,011.08 $4,053.08 $4,019.91 $4,097.84 $4,131.62 $4,016.00 $115.62 Top Salary $4,498.42 $5,307.25 $5,168.25 $4,986.75 $5,289.92 $5,177.08 $5,071.28 $5,126.00 ($54.72) Years to Top out 3 1 5 9 7 5 6.00 5 0.00 Firefi hter it Top Salary $4,550.00 N/A N/A N/A N/A N/A $4,550.OQ $5,222.00 ($672.00) Driver/ En ineer Top Salary $4,950.58 $5,720.84 $6,303.50 N/A $5,780.25 $5,816.34 $5,714.30 $5,554.00 $160.30 Lieutenant Top Salary $6,125.41 $6,503.25 $7,112.67 $6,732.41 $6,413.41 $7,050.42 $6,656.26 $6,447.00 $209.26 Captain Top Salary N/A N/A N/A $7,541.73 N/A N/A $7,541.73 $6,799.00 $742.73 Battalion Chief Top Salary $7,070.00 $7,068.60 $8,026.08 $8,500.00 $7,174.84 $7,944.00 $7,630.59 $7,218.00 $412.59 Page 2 of 4 Euless Fire Department 2011 Salary Survey Operational Salary Ranking Firefi hter Entry Firefi hter Top_Driver Lt. BC 1st $ 4,846.33 Hurst $5,307.25 Hurst $ 6,303.50 Grapevine $ 7,112.67 Grapevine $ 8,500.00 Frisco 2nd $ 4,097.84 Lewisville $5,289.92 NRH $ 5,816.34 Lewisville $ 7,050.42 Lewisville $ 8,026.08 Grapevine 3rd $ 4,053.08 Frisco $5,177.08 Lewisville $ 5,780.25 NRH $ 6,732.41 Frisco $ 7,944.00 Lewisville firth $ 4,019.91 NRH $5,168.25 Grapevine $5,720.84 Hurst $6,503.25 Hurst $7,218.00 Euless 5th $ 4,016.00 Euless $6,126.00 Euless $ 5,564.00 Euless $ 6,447.00 Euless $7,174.84 NRH 6th $ 4,011.08 G=eVine $4,986.75 Frisco $ 4,950.58 Bedford $ 6,413.41 NRH $ 7,070.00 Bedford Firefighter II Ca tain 1st $ 5,222.00 Euless $7,541.73 Frisco 2nd $ 4,550.00 Bedford $ 6,799.00 Euless Page 1 of 4 Euless Fire Department 2011 Salary Survey Differential Pay Rank Salary Differential Firefighter Top Salary $5,126.00 Firefighter II $96.00 Top Salary $5,222.00 Driver / Engineer $332.00 Top Salary $5,554.00 Lieutenant $893.00 Top Salary $6,447.00 Captain $352.00 Top Salary $6,799.00 Battalion Chief $419.00 Top Salary $7,218.00 Page 3 of 4 Euless Fire Department 2011 Salary Survey Inflation Table ,. JAN FEB MAR 2011 1.63% 2.11 % NA APR MAY NA NA JUN JUL AUG SEP NA NA NA NA OCT NA NOV NA DEC NA AVE NA 2010 2.63% 2.14% 2.31 % 2.24% 2.02% 1.05% 1.24% 1.15% 1.14% 1.17% 1.14% 1.50% 1.64% 2009 0.03%1 0.24% -0.38% -0.74% -1.28% -1.43% -2.10% -1.48% -1.29% -0.18% 1.84% 2.72% -0.34% 2008 4.28% 4.03% 3.98% 3.94% 4.18%1 5.02% 5.60% 5.37% 4.94% 3.66% 1.07% 0.09% 3.85% 2007 2.08% 2.42% 2.78% 2.57% 2.69% 2.69% 2.36% 1.97% 2.76% 3.54% 4.31 % 4.08% 2.85% 2005 2.97% 3.01 % 3.15% 3.51 % 2.80% 2.53% 3.17% 3.64% 4.69% 4.35% 3.46% 3.42% 3.39% 2004 1.93% 1.69% 1.74% 2.29% 3.05% 3.27% 2.99% 2.65% 2.54% 3.19% 3.52% 3.26% 2.68% 2003 2.60% 2.98% 3.02% 2.22% 2.06% 2.11 % 2.11 % 2.16% 2.32% 2.04% 1.77% 1.88% 2.27% 2002 1.14% 1.14%1 1.48% 1.64% 1.18% 1.07% 1.46% 1.80% 1.51 % 2.03% 2.20% 2.38% 1.59% 2001 3.73% 3.53% 2.92% 3.27% 3.62% 3.25% 2.72% 2.72% 2.65% 2.13% 1.90% 1.55% 2.83% 2000 2.74% 3.22% 3.76% 3.07% 3.19% 3.73% 3.66% 3.41 % 3.45% 3.45% 3.45% 3.39% 3.38% Information obtained from www.inflationdata.com Page 4 of 4 FireFighter (highest paid, non -competitively promoted) "City :W°Pos iqn ru le -MinLtivi/+asi'Paid . ' Hi hest. Paid `Position Bedford Firefighter 45,138 66,343 45,138 53,981 8 Lewisville Firefighter 49,174 62,125 51,117 62,125 70 Euless Grapevine RINNIRWINIMM Firefighter 48,11.3 62,019 48,113 62,019 6 Hurst IFirefighter 58,156 1 63,687 1 58,156 1 63,687 1 30 Frisco I Firefiahter 1 44.903 1 59.841 1 48.637 1 59.841 1 24 FireFighter/Paramedic (highest paid, non -competitively promoted) Ci -" Position Title _ ''; Min :. Max .. Actual L-owest Paid. . Actualin E/. H' hest Paid Position Bedford FFII/ Paramedic 49,418 66,343 51,644 53,981 27 Lewisville 65,125 ' Euless Grapevine FF / Paramedic 49,739 64,116 49,739 . 64,116 44 Hurst 65,127 .r, . Fusee F' --5+4,02-- 68,238- --54�4-02---=- - 89,23$- =--88-- North Richland Hills FF / Param. 1 48,239 1 63,479 48,239 63,479 `1 43 * paramedic pay not built into rates, see Fire Q&A FireFighter/Driver Ci : '. ° Po§itibn Title Min Max,- Actual ,..: Lowest Paid Actual Highest Paid # in Position' Bedford Lewisville Driver/En ineer 69,796 69,796 69,796 69,796 24 Euless FF/Driver Engineer 64,696 75,642 64,696 75,642 18 Grapevine Hurst Fire Driver/Engineer 68,650 68,650 68,650 68,650 9 Frisco North Richland Hills Fire Apparatus Operator 1 60,892 1 69,425 1 62,110 69,363 1 16 FireFighter/Driver/Paramedic city • Position *itle J Min ° Max., Actual Lowest Paid ctua Highest Palo n Position Bedford Fire Engineer 52,250 73,153 56,151 59,407 (5 8 Lewisville 72,796 Euless FF/Driver Engineer 64,696 75,642 64,696 75,642 61 18 Grapevine Hurst 70,090, + Frr§co North Richland Hills 70,563 Station Officer/EMT )C14 Positlon Title -_ Min -"-.. Max Actual , Lowesst Paid Actual Hi hest Paid # in Position Bedford Lewisville Ca tain 80,569 84,605 80,569 84,605 21 Euless Captain 76,650 85,352 IINNEW 80,483 85,352 18 Grapevine Hurst Fire Lieutenant 78,039 78,039 78,039 78,039 9 Frisco North Richland Hills Fire Lieutenant 66,090 77,316 71,155 76,961 16 Station Officer/Paramedic i}cival . Actual = # m C ;Poeibon`Title ' ir.":°li Maz :.LoiivestPaid` Hi has Position Bedford Lieutenant 66,689 93,363 66,689 73,505 9 Lewisville 87,605 � �� " • -- • , uapiami tm i ctua ctua " n City . ;,' P >sttian Title ~-'Nlin "` :' Max ,. Lowest.Paid "Highest Paid - Position Lewisville Euless Grapevine Hurst Frisco North Richland Hills Captain/ Paramedic f t t f � • • • •- -to Shift commander/ EMT city, Posiition Title Min,. ;.". Max Actual . Lowest Paid Actual: Hi hest'Paid, # in Position Bedford Lewisville Division Chief 92,968 95,328 95,328 95,328 3 Euless Battalion Chief 86,494 96,313 90,818 96,313 2 .Grapevine Hurst Battalion Chief 86,381 86,381 86,381 86,381 4 Frisco North Richland Hills Fire Battalion Chief 78,283 88,057 79,225 86,098 5 Shift Commander/ Paramedic city Position Title Min' = .'. Max, Actual Lowest Paid ; . ctua Hi hest Paid in Position Bedford Battalion Chief/ Paramedic 81,061 113,487 81,061 89,229 3 Lewisville 98,328 Euless 86,494 96,313 90,818 96,313 2 Grapevine Battalion Chief Hurst 87,821 Frisco Batallion Chief 95,026 102,000 102,000 102,000 3 North Richland Hills 87,298 Division Chief/Paramedic Ci Position Tide.:- _Ain :Max Actual. Lowest Paid Actual. Hi" hest Paid. In . Position Bedford Deputy Chief 98,531 137,945 98,636 99,027 2 Lewisville Division Chief/EMT 92,968 95,328 92,968 95,328 3 Euless 82,353 119,408 101,129 101,129 3 Grapevine Deputy Chief Hurst Assistant Chief 97,198 97,198 97,198 97,198 1 Frisco Assistant Chief 110,831 119,457 119,457 119,457 2 North Richland Hills Fire Assistant Chief 78,160 117,241 97,481 104,604 2 Is Paramedic pay built into the rates shown in your wage survey data? If not, how much is it? Yes or No, $ Per Year Bedford $1200 per year Lewisville No. 0-2 years - $150/mo., 2-8 years - $200/mo., 8+ ears - $250/mo. Euless Yes ($232/month) Grapevine Yes Hurst $1440 per year Frisco Yes NRH $1200 per year Is Certification pay built into the rates shown in your wage survey data? YorN Bedford No Lewisville Euless No Grapevine No Hurst No Frisco No NRH No If Certification pay is NOT built into your rates, how much is your pay? $ per year Bedford interm. $300, advan. $600, master $900, invest. $300, hazmat $300, assoc's $900, bach's $1500 Lewisville Assoc's or Interm.- $50, Bach's or Advanced - $100, Masters Cert- $150, Diver $50, Arson- $50. $150 cap Euless interm. $240, advan. $480, master $720, invest. $300, hazmat $300, assoc's $600, bach's $1200 Grapevine Intermediate $600, Advanced $900, Master $1320 Hurst $40/mo intermediate or $60/mo advanced; $120/mo paramedic; max = $140/mo Frisco interm. $600, advan. $960, master $1320, hi angle $300, hazmat $600, assoc's $600, bach's $1200 NRH N/A Your i-ireTlf inter pay is oasea on now many nours per yearr Hours Per Year Bedford 2756 Lewisville 2912 Euless 2920 Grapevine 2912 Hurst 2990 Frisco 2912 NRH 2912 Do you nav for Bilinaual skills? If so. what is vour criteria and how much? Bedford $1,200 Lewisville Yes. Oral examination with outside company - $50/mo. Euless No Grapevine No Hurst No Frisco $1,200 NRH N/A • We will start with a brief overview of the current year's financial position and then move into our FY2012 budget discussion. • In FY2010, we saw a decline in property tax values of 2.9%. For Fiscal Year 2011, we saw an additional decline of 5.2% in property values. The adopted tax rate for both FY2010 and FY 2011 was held at 47C resulting in a decline in property tax revenue in both fiscal years. For FY2010, the Effective tax rate was 49.6C. This rate could have been adopted without declaring an increase in property tax revenue. However, by holding the tax rate flat at 47C the revenue forfeited was slightly over $700K. For FY2011, the Effective tax rate was 51.7C. Again, that rate could have been adopted without declaring an increase in property tax revenue. By again holding the tax rate at 47C the additional revenue forfeited was $1.1M. For the two year, the cumulative revenue forfeited was $1.8M. Based on current collection, we expect property tax revenue for FY2011 to fall short of budget by about $100K. Sales tax is the City's second largest source of revenue. In 2008, the City collected approximately $14.3M in total sales tax revenue. During FY2009 and FY2010, revenue declined a total of $1.9M or 13.9%. Currently, we are expecting to end FY2011 with approximately $13.1M which represents a recovery of approximately $842K. This leaves sales tax revenue down approximately $1.1M from FY2008. The net effect of the property tax and sales tax lost during the previous two years that has still not been recovered is about $2.9M. During FY2011 we began to see a recovery and are currently expecting to end the year with approximately $395K more than budgeted with $268K of that representing the general fund portion. • Franchise fees represent approximately 13% of the general fund budget and are on track to exceed budget by almost $100K. • Fines and fees represent approximately 14% of the general fund budget and are currently expected to fall short by approximately $92K. • License and Permits represent approximately 3% of the general fund budget and are currently expected to fall short by $143K. (Mitium housing — how are we doing for FY2012) • This slide just recaps the various changes we expect in FY2011 revenue based on current projections compared to original budget. • On the expenditure side, we expect all departments to bring their budgets in balanced and expect to see an additional $300K in personnel savings as well as $21K of other identified savings. It is likely that we may achieve even more savings from departmental efforts to hold their baseline budgets. Adding the revenue increases with the expected expenditure savings, we currently project to add approximately $480K to the ending FY2011 fund balance. Additionally, we began FY2011 with approximately $600K more than anticipated due to the cost savings achieved in the prior year. You will see this reflected in the fund balance summaries that we will review shortly. • The car rental fund also saw declines in FY2009 and FY2010 totaling approximately $1.3M and has seen a recovery during FY2011. We project to end the year with revenues of approximately $12,091,000 which is about $91K better than originally budgeted. • The water and wastewater fund is expected to end the year with revenues higher than budgeted by $410K due to increased consumption. When added to expenditure savings, we expect to end the year with approximately $768K of additional funds. We also ended fiscal year FY 2010 with approximately $177K more than expected. We have prepared preliminary fund balance summaries to give you an overview of what we are currently predicting for each of the funds for the upcoming year. • In the general fund, we have completed revenues projections for most revenue sources; however, we will not receive certified property tax values until July 25tn Therefore, we have prepared two estimates. One is based on the May valuation less a historical decline of approximately 5%. The second is based on the revised valuations as of June. Historically, we have not lost as much values as the June numbers predict; however, this was the first year for online protest so we are not sure how that will impact the final numbers. There is over a $500K difference based these two valuations. Using May estimates, we expect revenues in the general fund of approximately $30.47M and using June estimates we expect revenues of $29.9M. Baseline expenditures are currently estimated at $30.5M. This baseline includes a 3% salary package for the employees, funding for the City's portion of health insurance increases and virtually no increases to the departmental budgets. Using May valuations, we expect to end FY2012 with $6,510,285 of fund balance. Backing out designated funds and reserve levels equal to 60 days of expenditures in accordance with the fiscal policy, we expect to have approximately $1.1M available for capital needs. This is due in large part to the FY2010 savings and the additional savings expected from the current year. These funds are available for your allocation as you consider capital and departmental requests. However, as you can see, under either scenario, the general fund currently is not balanced. Per the fiscal policy, we will not recommend a final budget until it is balanced. If May estimates hold true, we need to either find additional revenues of $66K or we need to make additional cuts to expenditures. Should the June numbers hold, we will have significant decisions to make in order to balance the baseline budget; however, this should not materially affect the amounts available for capital as it is not the City's policy to use non -recurring sources as a means to finance ongoing expenditures. The Half Cent Sales Tax fund, also known as the EDC fund, will likely end the year with approximately $1.2M in fund balance. The Board has established a reserve limit of $500K so we anticipate having approximately $460K available for capital. This fund is balanced for FY2012 with excess revenues of approximately $270K. The Car Rental Fund is expecting revenues of $12.2M with expenditures of $9.6M including the payment of 2/3rd of the revenue to Dallas and Fort Worth. This will leave approximately $7.9M of fund balance. After deducting the $2M reserve level established by the City Council, we expect to have available approximately $5.9M. This budget contemplates a transfer to the general fund equal to 1/3 of Euless' portion of the revenue to support general government operations. The remaining funds are available for allocation to future capital projects. The water and wastewater fund is predicated on water rate increases of 24C and wastewater rate increases of 15C. These increases are necessary to fund the additional cost of purchasing water from TRA and for sewer treatment by TRA. The budget includes a 3% pay package, health insurance funding increases, reclaimed water cost and annual infrastructure replacement funding with virtually all other baseline items remaining unchanged from the prior year. With these changes we still need to identify approximately $104K of revenue or expenditure savings to balance this budget. Based on saving from FY2010 and anticipated savings from FY2011, we expect to have approximately $794K available to fund water and wastewater capital needs. As we mentioned in the General Fund discussion, we don't expect this number to change substantially as City policy does not allow for balancing the budget from nonrecurring revenue sources. (Pause — Gary to discuss Rate Stabilization Fund) • I won't spend much time on the smaller funds tonight; however, the other Special Revenue Funds including hotel/motel, juvenile case fund, CCPD, Police Drug Fund and the Public Safety Grant Fund are all in balance. As you know, all of these funds are restricted and can only be used for specific purposes and are not available for use in general government operations. The other Enterprise funds, which are supported by user charges, all have sufficient revenue to cover their estimated expenses. • The Internal Service funds are supported by charges to user departments and are in balance. Lastly, the City has a variety of Reserve Funds including as the EDC (Half Cent Sales Tax Debt Reserve) and the Water and Wastewater Debt Reserve which are required by bond covenants. These generally are equal to one year's annual debt payment. Additionally, the City established a water/wastewater rate stabilization reserve that can be used to help offset a portion of the increases we are expecting from TRA. The Texas Star Sports Complex and the Texas Star Golf Course also each have reserves to support their bond debt as well as to accumulate funds for capital outlay or early liquation of their debt. This quick summary allows you to generally see what funds we project to have available in the operating funds to support the various capital needs. We will provide a review of available capital funds later in the presentation. • GARY - The new water bill sample is almost ready so we wanted to show you how it would look and how it would look if we added a rate stabilization credit. • You should have each received a Capital Improvements Program booklet for FY2012. It includes a section that provides details of all of the currently funded projects, explains any overages or shortages associated with those projects and provides timelines related to the expected completion dates. These projects will be tracked each year in the funded section until they are completed and closed and any excess funds are returned to Capital Fund Balance for reallocation. You may want to turn to page 1 & 2 behind the funded tab to follow along with the recap of the currently funded projects. We have two funded drainage projects. The first is the Misc. Drainage Improvements. We recommend maintaining a minimum balance of $150K annually for small unexpected drainage issues that arise throughout the year. This project currently has $301K so no additional funding is deemed necessary. The second is a flood mitigation project that has a balance of $492K. These funds are available to address any serious property flooding that may require acquisition of property. We have been advised by FEMA that they have approved the acquisition of 206 Shenandoah as a Severe Repetitive Loss. Therefore, we will be expending a portion of these funds soon to pay the City's match. The other property that was submitted to FEMA was withdrawn as the homeowner has decided to remodel and stay there. The Drainage CIP has a Fund Balance of $274K that is available for FY2012 needs. • In the Street Fund • We have a small amount of funds remaining from the North Main and Harwood Road construction projects. These funds will be used for sidewalk improvements, landscaping and visibility enhancements along these thoroughfares. The South Pipeline Road Bridge replacement program is on hold until the City of Fort Worth chooses to move this project forward. The City of Euless has agreed to participate by way of paying our prorata share of expenses. Fort Worth has indicated that they plan to advertise this project later in the summer. We have advised them repeatedly that we will limit our payment to the budgeted funds. • Baze Road is under construction and we believe the project is sufficiently funded. This project includes a total reconstruction from Priest Lane to Glade Road including underground utilities and curbs. The expected completed date is early spring, 2012. • Ash Lane is also out for bid and we expect it will go under construction in early September. We believe it also has sufficient funding. It includes a total reconstruction from North Main to Aransas with underground utilities and curbs. The expected completion date is late spring, 2012. • The FY2011 County overlays are complete and the remaining funds will be used to pay the final expenses and then the project will be closed. This project included Bear Creek Drive from N. Main to Mid Cities • Lakewood Blvd from Ash Lane to Bent Tree Drive • Ash Lane from N. Main to Fuller Wiser. • The Rio Grande Boulevard project was approved in the prior year with partial appropriation of $7.3M. You will see a request a FY2012 Priority A project to increase this allocation to the full $12.1M authorized in the Project and Financing Plan. This authorization will allow infrastructure work to commence as the Glade Parks development timeline dictates. However, bond will only be issued as authorized by the Council. • Phase I work is underway and includes a portion of Rio Grande Boulevard And two main entrances from the Hwy 121 service road. We expect this project to be complete in late July. Currently the Street CIP fund balance has approximately $648K in returned funds that are available for reallocation to FY2012 street needs. • The Wastewater Projects include • The annual rehab program which has fallen below the recommended minimum balance; therefore, you will see a request for additional funding in the amount of $25K. We recommend funding this from the W/WW Operating fund balance. The TRA Wastewater Payment project is an annual project that is funded from Wastewater Impact fees and is restricted to payment of approved expenditures related to system expansion. • The wastewater line replacement project includes • Replacement of mains between W. Alexander and Ross Ave. This project is complete and will be closed soon. Replacement of mains between Simmons & Franklin and replacement of mains between Franklin & Norman. This project is also complete and will be closed soon. • Replacement of mains from East Huitt south along the creek and along Ascot Drive over to Cliffdale. This project is currently under design and we expect to advertise it for bid this summer. • Replacement of lines along Bayless, Pauline & Jones. This was a CDBG project that is now complete and will be closed soon. • The Water projects include: • Miscellaneous water rehab which has fallen below the minimum recommended level so you will see a request for an additional $100K. Staff recommends funding this from the W/WW Operating fund balance. It also includes the water tank debt which is paid from Water Impact fees and the Well Repair project. The Well repair project was depleted this year due to a number of well equipment failures so there is also a request for $75K to reinstate funding for this project. We also recommend that this project be funded from available W/WW Operating fund balance. The Transponder and Meter program was established to provide for annual depreciation of the equipment and the accumulation of funds for future replacement. Funding for this is included in the annual operating budget. The TRA Water Payment project is an annual project that is funded from Water Impact fees and is restricted to payment of approved expenditures related to expansion of the water system. Currently, the Water Impact Fee has approximately $21VI in fund balance which is designated for payment of TRA Water Payments and the Water Tank debt. • Lastly, it includes the reclaimed water main extension from the Fort Worth terminus to the Texas Star Golf Course • And funds to extend the line to the pond at Midway and Bear Creek. The Texas Star connection is complete and design work is underway for the expansion along Bear Creek to Midway. We believe this project is sufficiently funded. The Water and Wastewater CIP fund has approximately $527K that has been returned from completed projects and is available for FY2012 Water and Wastewater Capital needs. • Finally, in the Other Funded Projects • We have approximately $25K in TX Star Sports Complex Lighting funds related to the change out of lights at Softball World. We expect to close this project soon since the last light has finally been replaced. We have $22K left in the monument sign program, $278K in the redevelopment project, $100K in EDC incentive funds, $100K for a planning consultant, $108K in the Police and Court facility project, $25K in the misc park improvements project and $61K in the park irrigation project. These funds will be maintained until the projects are completed. The EDC CIP fund currently has a balance of $1M that is available for approved EDC capital needs, the TSSC CIP fund has approximately $722K that is available for capital needs at that Complex, General CIP has a balance of $394K and the Car Rental Fund CIP has approximately $72K available for reallocation. • Before we move into the Unfunded Projects, we have prepared a recap of the available Capital fund balances that I previously mentioned. As we discuss each of the proposed FY2012 projects, we will provide a staff recommendation for a funding source. • If you will turn to pages 73-76 in your Capital Improvements Book, you will find a summary of the Unfunded Projects. Behind each tab is a detailed description of each project along with 0 You will see two priority A Drainage Projects. The first is the Boyd Branch project that is primarily the responsibility of the owners along that creek and would only be done if redevelopment were to occur in that area. Should this project ever materialize, it will require a Drainage bond sale. However, it is doubtful this will occur without a change in ownership and redevelopment of the entire area along the creek. The Miscellaneous Creek maintenance project is requested to establish an annual program such as we have for water line repairs and wells repairs. This would allow for additional clean out of the creek beds following large rain events to prevent any buildup of debris that might contribute to problems with drainage flow. Staff recommends use of Drainage CIP funds is you choose to approve this project. (Per Ron, public works has cleaned branches and debris from some of the areas of Little Bear Creek that appeared to have the potential to cause problems. They have also hauled out some large chunks of tree trunks also. After each rain, they check the bridge openings for debris buildup and clear them as necessary. Allen spoke with the engineer for Sandlin recently and they are working to get Corp permits to allow them to reroute the creek east of Main Street within the Fountain Park addition. The 2012 Street Projects includes: • A similar request for miscellaneous street repair funds to provide for small street issues that arise throughout the year. With the baseline budgets being so low, there is simply no source for these types of repairs if deemed necessary throughout the year without cutting into the overlay programs. Staff recommends that this be funded from the Street CIP fund balance. The next project includes a request for $300K to fund the FY2012 County Overlay program which would address Aransas from Harwood to Midway • Trojan Trail which runs from Hwy 157 to Ector Drive • and Slaughter which runs from Dunaway to Dickey. Staff recommends use of Street CIP fund balance if you choose to approve these projects. • Additionally, we are requesting $250K to allow a more aggressive effort of curb repairs throughout the City to provide handicap accessible ramps with truncated domes. Staff recommends use of car rental funds if you choose to approve this project. • As previously mentioned, we are requesting authorization for the remainder of the Glade Parks improvements to be done as the development dictates. These funds will be added to the currently authorized project. The entire Glade Parks Infrastructure project has been approved as part of the Tax Increment Financing Zone. As the development occurs, bonds will be issued and paid for from the added value created from the Zone. As additional security, the City has created a Public Improvement District. In the event that the incremental increase in the value from the Zone is not sufficient to cover the debt service, a PID assessment would be made against the property owners to pay the debt service. • The Wastewater CIP requests include: • Funding for line replacements • Between Blanco & Aransas and between Blanco & Crane. This project is estimated at $327K. • The 37th CDBG recommended project is for line replacement along Collin Drive and between Falls & Fannin, Fannin & Travis, Travis & Dallas, and Dallas & Tarrant. The City's matching portion of this project is approximately $105K. • The last FY2012 wastewater project is the required line relocation associated with the North Tarrant Express construction which runs from east of Dock McGinnis to Hwy 157. The estimated total cost is $270K; however, we anticipate receiving approximately $240K from NTE as payment for displacement of current easements. Therefore, we would apply this as a credit toward the cost of relocating the wastewater line. Staff recommends that each of these projects be funded from the Water and Wastewater Operating budget from monies that are committed for infrastructure replacement. • The FY2012 Water Projects include • A request for funds to provide for the demolition of the storage tank and buildings at the old Public Works site. We estimate this work to cost approximately $84K. Staff recommends that this be paid from the Water and Wastewater Operating fund. It also includes a request for $30K for the required update to the Water and Wastewater Impact Fee Study. This was previously required every five years and recent legislation now mandates an update every three years. Staff recommends that this project be funded from Water Impact Fee Fund Balance. • The last request is for funding to study and possibly expand the reclaimed water system. • The proposed expansion runs from Midway and Bear Creek, north along Bear Creek to Mid Cities Blvd. Project estimates for the service line are approximately $2,070 with the connection points of each potential user adding as much as $2M to the project estimates. We would complete preliminary design and due diligence in the early part of the year and if the project proves to be self supporting, we would issues Revenue Bonds to cover the cost of the system expansion. The initial design work would be funded from Water and Wastewater CIP fund balance. Given the potential additional cost to reach each of the end users, we will need to evaluate looping possibilities and may need to consider phasing in some of the expansion. ( ,AW.'Urcenwasoft am Chris) The Other Capital Requests include • $50K for facility and equipment related ADA improvements which staff would recommend funding from the car rental fund. It also includes a project to provide for miscellaneous repairs at the Texas Star Golf Course that could be funded from their Reserves. • Based on previous discussions, it also includes a request for $317,500 for the design of the Indoor Aquatic Facility and $469K for the design of the Outdoor Aquatic Facility. Gary will walk you through the details of this project. Staff recommends that these projects also be funded from the car rental fund balance if the council chooses to approve them. The last FY2012 project request • Is for $799K for additional parking, concessions and restroom at the Texas Star Sports Complex. Gary will also discuss the details of this request. (The Sting Soccer Group would construct the restrooms and concessions and contribute that to the City. The EDC Board would be asked to consider a project to cover the cost of the additional parking from EDC Capital Fund balance. ) Looking out 5 years, we don't have any recommended B priority drainage project and the street projects are limited to County Overlay projects and ADA improvements. In the Water and Wastewater Fund, we would recommend continuing the line replacement program and we will need to plan for the second phase of utility relocations associated with the North Tarrant Express construction. This will include 3 water crossings between Hwy 157 and Hwy 360, 2 wastewater crossings and some parallel mains will need to be relocated. In the Other Section, the 5 year plan includes the construction of the indoor and outdoor aquatic facilities, a trail connection to Glade Parks, improvements to Blessing Branch Park, a remodel of the Development and Engineering Bldg, construction of Phase V at the Texas Star Sports Complex and the potential replacement of the greens at the Texas Star Golf Course. EULESS FIRE DEPARMENT Squad 553 Proposal 2012 Squad 553 Community Benefits: Utilization of a Squad company provides increased flexibility/mobility during daily emergency operations as well as reduces the wear and tear on Truck 553. This approach would minimize tying up two thirds of our firefighting equipment on major accidents to assist on highway support and also increase minimum daily staffing utilizing existing personnel. Another consideration with the proposed district realignment going to the North, we would experience a better distribution of call volume throughout the three districts. Personnel Resource Utilization: Increase daily staffing from 16 to 18 with existing personnel by utilizing a different approach for personnel to take vacations and holidays. Also, consider a vacation buyback program to offset sick leave usage necessitating overtime expense. Financial Cost: Personnel cost utilizing a Firefighter II as the driver and a Lieutenant will cost approximately $15,176.00 per shift. The total of three shifts for the three (3) new lieutenants is $45,528.00. One shift would need to add a Firefighter/Paramedic at $64,688.00. Consequently, the total increase to the current budget to fund this project would be $110, 216.00 per year. FLSA could increase with a vacation buyback plan, but that would need to be confirmed by the Finance department. Additionally, at some point a new vehicle will need to be purchased at a cost of $110,000 - $$175,000. The projected build time for such a vehicle is stated to be in the 6-8 month range. Such a vehicle could be purchased through HGAC and ordered immediately with no required outlay of funds until delivery of the squad. 2 • Sick Leave Usage in Hours 2009 2010 2011 Average B-Shift 444 318 774 1536 rvi 4 Icy 1508 1588 1557 1816 1653 Each shift on average works 121-122 twenty four (24) hour tours per year under the twenty four (24) on forty eight (48) off schedule. This adds up to 2912 total man hours worked. The Euless Fire Department also averaged approximately sixty eight (68) days of sick leave used per year department wide over the last three (3) years. This equates to twenty (20) to twenty four (24) days of sick leave per shift which, means each shift uses two (2) shifts of sick leave per month (two firefighters use a day of sick leave per month. Each shift needs approximately 386 spots to accommodate required vacation and holidays for twenty one (21) shift personnel in a calendar year. Each shift working the 122 days as mentioned has 366 spots available at the new three (3) person off policy as compared to 488 spots when four (4) people were allowed off each day. The current solution for the three (3) people off each day policy that comes up twenty (20) spots short was to allow each member to pick one day that they could go four (4) deep. With the vacation buyback this would offset that easily and hopefully offset some days when overtime was needed to cover sick leave. An informal poll of the department was made in December of 2011 and 75% to 85% of the department responded stating that they would participate in the buyback program. � Z 3 Sick Time Usage-continued Each shift averages between twenty (20) to twenty four (24) sick days per year for a total of 1625 sick hours used on average. Overtime expenses per month averaged approximately $11,700.00 per month in the first four (4) months of fiscal budget 2011-2012 as compared to $15,385.00 per month in the previous budget. FLSA accounts for approximately $4,579.00 per month of the monthly total for overtime. Researching overtime usage over the last few years the bulk of overtime each year is to cover staffing shortages because of sick leave and to a lesser extent training and special events. Daily Staffing Current minimum staffing is sixteen (16) as previously stated, utilizing twenty (20) to twenty one (21) firefighters per shift. We have two shifts with twenty one (21) personnel assigned and one with twenty (20). Currently we allow a maximum three (3) people per day to allow everyone to take vacations. This new approach was implemented in January of this year in anticipation for the implementation of the squad. Prior to January, minimum staffing was sixteen (16) allowing four (4) to five (5) people off per day. Current Station #1: Quint 551 x 3 and Medic 551 x 2 = 5 minimum per day Statin #2: Quint 552 x 3 and Medic 552 x 2 = 5 minimum per day Station #3: Truck 553 x 3, Medic 553 x 2 and Battalion 55 x 1 =6 per day Total =16 Proposed: Station #1: Quint 551 x 3 and Medic 551 x 2 = 5 minimum per day Station #2: Quint 552 x 3 and Medic 552 x 2 = 5 minimum per day Station #3: Truck 553 x 3, Medic 553 x 2, Squad 55 x 2 and Battalion 55 x 1 = 8 per day Total=18 18+3 off each day=21 Below is a breakdown of the cost per hour and shift for Firefighter/Paramedic through Battalion Chief/Paramedic. 4 Job Title Hourly/Shift *3, *4, *5 a C(34J = � 4 04 — 2 _( RI � I �3N � i-""T ..-1 � nW. ,.. 1 �. $44 7', xa - Firefighter II/Paramedic(27) $23.14, $555.36 $1666, $2221, $2776 1t 6 ,7ti � ?` r� t 7� _$24 4}$588 9 4 Fire Lieutenant/EMT-Paramedic(6) $28.34, $680.16 $2040, $2720, $3400 Battalion Chief/EMT-Paramedic(3) $31.60, $758.40 $2275, $3033, $3792 o Operations Cost kQCAOR Siek-leave buyback projected cost: Assumptions are made at 50% and 75%of the department considering all shift positions. Projected cost if paid hour per hour are as follows for the positions of Firefighter through Battalion Chief when possible. 50% x3 shifts=$51,381.00 75% x3 shifts =$77,072.00 x4 shifts =$68,508.00 x4 shifts =$102,763.00 x5 shifts =$85,636.00 / x5 shifts =$128,454.00 Sixty two (62) personnel are assigned to shift work. 50% = 31 personnel 75% =46 personnel 100%= 62 personnel Shifts made available to cover sick leave if sold back to the city. 50% 75% 100% x3 shifts =93 shifts x3 shifts = 138 shifts x3 shifts = 186 shifts x4 shifts = 124 shifts x4 shifts = 184 shifts x4 shifts = 248 shift's x5 shifts = 155 shifts x5 shifts = 230 shifts x5 shifts = 310 shifts Financial and Service Projections 5 To look at all cost for this increased service and savings that would appear to be realized would be through the overtime budget. FLSA will still average close to $55,000 per year of the $140,000 recent overtime budget. With a buyback at 75%x 3 shifts of the department it would provide the shifts needed to cover the last three years of sick leave trending at a rate equivalent to what is currently budgeted for overtime expenses. Running a Squad will increase the life of Truck 553, which is a 2002 Sutphen 110 ft. platform. Current projected cost to replace T553 is approximately one million dollars, which will most likely continue to increase. Another consideration would be to replace T553 with a CAFS engine at a cost of $500,000 and still run two (2) quints every day. This should not affect ISO in anyway. This approach would be more economical and very likely require less routine maintenance over the life of the unit. Taking that into consideration it is my recommendation to management that a squad be ordered this year and order a new pumper in the 2013-2014 budget year to replace T553, which would go into reserve status. According to Arlington Fire Department the squad approach has immediately resulted in a savings in fuel consumption in the fire department. With the proposed expanded district #3 it is very likely that we would see savings, but on a smaller scale. The total call volume increased slightly from 2010 when the department ran 3810 calls compared to 3955 calls in 2011. With continued population growth and commercial development these numbers will most likely increase adding to the demand and wear to Truck 553 and Quints 551 & 552. In closing, some other items worth mentioning in regards to the Squad are that in addition to taking some load off of Truck 553 we also minimize the usage of Quints 551 and 552 on major accidents. Because this unit will respond in that capacity it will allow two (2)fire units to stay in service and available to respond to other calls. Running a fleet of ladder trucks provide many tactical advantages on fires with the exception of good emergency lighting for night time emergencies. This unit will fill that role as well and improve our ability to respond to emergency calls during times of high call volume such as inclement weather or when we experience simultaneous calls for service. The one thing that has not been mentioned thus far is that the department is in need of replacing the 1994 Chevy Brush Truck. This squad will address that issue as well. Thank you for your consideration. 6 1...4LEi'' rN.imm.,oa=rinniue•nOa*L .•ii1: IIIIIi ��—.a ! - .�clINTI,ii1 i7 •fl,�_i�. ,r�ii . le = = iivt 111 � 0 m .... 1 IPNWV, • • 1.- g.4 1g i w (47, c 1 II CA Pwa ,'-- i i 1 k -'1 - 1:61011.... Iii 1tI1t,1111511t./'6 �� alto=I f . ; Vats 4TI*11.11 I- %vll 1Oml 11 pl�l�ft.1A1l"0"14i-'— ,,fi,�r► I,I , " -l4I1sle1 T A; ;ir a r131 l �111 0 I ,. I a14n.-i m1N-l„„„,t.1a.i1,1111 w 11IVIVI! t ! U i;' y4R-:t1.°I("D il� �: ;y (� J t - Ir k1 3R1 k 'tfilkmax-Iltio illiallre-Q. in /6.1 i -1?-6-11104.1 IlinfflP*,,Wir g r iiiiiiwa___ =Lipkin .7.17,1 VA1 MI MM.Millink._titilll'' al 11.114744111ER11.11M441‘ .11 1.111111E111.111.11 ri II iiirilkiviii,/-191 maii,..,11' 1-. 110.01,1"...wriih, ;lie! 51 Ilk —1 ,1,11004 Iiiii, ,N, reigoolipi. rturairki...wil _11,11 IR Ilia 'aim ai,„„iiski --.,,,,,i,„.7- .01rs14,45im im,..rcittign Am ill. " .Tiv4i4if~1 kI tt 1 rI t1%4 *'. ,i � .,.i.Milli 7 ...•:IL M.I I7 11,m411.:.11.1.11 m 1s tt1 raE iMl_1A, . OEilNA limi1i1ii1 rrt�l,� 4a � rn.. � _ _ ice "� 1 :. I 41111•. iii V), iki-4,....,zi ., ,,, • ,..„, Lia 1--,minp -------H'-'alallIll. iiiii. lik i 11.‘‘‘‘‘‘.11III � it II to rflcffideGy ...all .w.. 11! 7.11, ik /1111C.' /1111°1°°: vi r'" -A\61111W-11r.jillf 1 ti L�, II► ��r /®,4 iz-4.-.s `L1-iRINI ; ,1 ///ter I} ��®i ice- f� ( •��_r__.�_iat Neillie �IP 1 Liffic � ice..®. ��������■.1��-.". !■fir!ism[ a■���1/Immo ��11!l��1/IGI IIIIP�����-.a�� �l� A"�rr►���Vii►7��'4 a! rri 1 0``1 EhI' �I�1 111I11 ` 1��'' v v # _ irNiitilL__,...POtti ' rim. mei nate 1 „, * -.4.. .?).-. a 07 ° 6 ' (I) ‘---4- - iuglliammewamps ;- al 12''' 114 7M - atitglitivirkt• iiiiiti 1--ggiiiti - .17,10p...migi , reame.„.___••-.......... ...0.....7,1„,,,i;lresiw...74-15...g7-;1:-.....i 0.1...! ....„_0-q. ...,:. Q,:o...t.,,_. ..;,,,,,,,,--, .8. ..„..:0„...5,,,7-.. , 0..,,..,....0„.i, triv.74, ,...„ .4:1_ 111 liFirsAmir isillitimr, lip Pi, P- ja.". t#,.., r 0., „, (JD () .. illiop trA% iv ti.441;..4).4,41ial If/Fi Ir#40 '),Nrai, tighi'°7"v":=1-„, lainigil I 111 t'll) i lor 1111 /jilt i '''''' '' 'ig I 4'41W 1 i iiij:tW'i?‘ii la g; E fi ar, a.. .6;:6: m 4 --- \ 4111..... - k lioriav JR . - - - ::: cf f? 7. = CV, a°44ii 1 'ill 1 nee !.1. o l �: a Spr�i,� l, � r Eris el ; I 1‘11111 11101 im MI 11 ° 4 41:40) 111 r k, sa imilii nir.1 farm i `il t it ; WitilIN uagivaiii. sisjesivrmiiiii Nis AA 4)111 imifililIrNall IL. .mmiwii Amilliimi I aril- AILITI ‘tei II bill . iviriri..•,/meletktAiiii,wilitillii-matml....issi a I ... i..., tEs . go , ii!liiiiiiiii,/iti.„-.41/41..i., ... ..15.1,-..„,,iiii II ,,,,„ ..... , ti i .t.. ,i I witA_f ,,..i_r*0.4,0/,,, 4 �� . 4i- iivi i lI.lI 1 i ;r 4 11Lt�� � .... 1._U Imum l N m IN 111.1111111 il \\,1 i il% ...milli Lit'klitili1111 4k Grordii 51 I / _IA 1 NV Reiril Lit! -..--'" milli 41-41rAir r si, is Whk, %.„.4,0/,0 4„., i _...,....,,,,,.......,_ ,,.,__....._...., „ , „....,,._. =__,, ....,,,i, i ?N11iIAI!._k;E1 ifilig 8111111 li,'fi 1111111111/111,Ai � ut• ���t hp.:.r .,._ PI 4111111111r �r j� t4 .. 1 1 Pmmil ®. r°=wi.rmltupIUit1107w i i .cr. s4 g. : 136 ; -', ' °tn. .,,,-,q---,''. I c a I =� s_ = 1 . y o . 0. cr cs _ ,�' 111 r: *� ��- 1=111111610 w j 9 cry S. { �r111 '. .`.-:A+ fir, lei 1r� = . , 1 akip).% ill'ull 1111,00/0'0.*"-71111111 iflififif rjrA JOS 10-3,11-1,4 c2. ,... a 0— g \ii 10 4 U ' Illk, al•ti moth] , 5. ?.... , , , 1 Rda®lfilr i � a i rfio U II lo vitit,- Arit..-.4a., 111%/1 limoirm.II 0.....p." . II k 'ill% I II ...vie ; I Iiirt maw 612151" 1 ''''j :1 Ir Mimi rr'lliiiii Millpill:111111104 lilir,..,, OM- w% r..., . alk.k -••�- I.►�'' i-imc:aim i CAR'mw frariiim co cr 6 �.II 6/11iii. OP imp &IA . AIJImill Mih ima.m,D 4111) 1 LJ.101: /I ' •i. la :r �� - Irak,am 141 rj, ffs iiiittiala . VA gni ,_ � 11---Imm.1111All - — __ .,, _,.wjuikHEIIIW. IA �1 � t a �.�►���� : Iiii Iti 1.11111111111111111111 mioulli D - 1k•N-111111 D illk ilk L.N‘X‘111.11 1j1F(451 1/ WI =Elm/ II tasi A li _a ....._4. ,, --<%..1.7 LIIII I inig,R, v., 0.- .. na I_..•i.,.•it, , ;-_----,. ..i. ,,,„.,,y4 4, ;i,,._ .0 17- ,i\hilii-J.:-"1"-----1 :4/41 .._7,.. ___,„,,,........__. —A" — I, , 111111riBlffill_......„.„._ ti.„.... _ _ __ �� �� } Iiiiip_ita.....---4-4om 4 ..... imismerig ill ............milim ) i iiiii LI r � r1.4• ��a�. tm., 1167-_--. riint , do-/-7‘a -6 e Z 1-3 ' r-A--cAs.,D 1 - or-g;„....1 Dr 10-1514-4:1711 16` • -1-- 4-- _ 1 i --.e. c)i" .1 ctirrem. - I- Loak. az."'• 1, k i t 4 i Q nano �r3 , „ 1 i I, -7---- / ---s i . It . _ 3i it tQ((I f i' i . .. -. , fi 11 1 , 1 1I it 1 . til, 11 1. , 1 , 3 1} 1 i ' 1 ; 31 i 73 3 1 i tt 31 • i1 j 31 li 1 , , 3 11. 11 Notice of Public Hearing on Tax Increase The City of Euless, Texas will hold two public hearings on a proposal to increase total tax revenues from properties on the tax roll in the preceding tax year by 4.06 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 first public hearing will be held on August 30, 2011 at 07:00 PM at Euless City Hall, 201 N. Ector Drive Euless, TX 76117. The second public hearing will be held on September 6, 2011 at 07:00 PM at Euless City Hall, 201 N. Ector Drive Euless, TX 76117. The members of the governing body voted on the proposal to consider the tax increase as follows: FOR: Mayor Mary Lib Saleh Council Member, Tim Stinneford Council Member, Leon Hogg Council Member, Linda Martin Mayor Pro Tem, Donna Mickan Council Member, Glenn Porterfield Council Member, Perry Bynum AGAINST: PRESENT and not voting: ABSENT: The average taxable value of a residence homestead in City of Euless, Texas last year was $112,572. Based on last year's tax rate of$0.470000 per $100 of taxable value, the amount of taxes imposed last year on the average home was $529.09. The average taxable value of a residence homestead in City of Euless, Texas this year is $114,001. If the governing body adopts the effective tax rate for this year of $0.451659 per $100 of taxable value, the amount of taxes imposed this year on the average home would be $514.90. If the governing body adopts the proposed tax rate of$0.470000 per $100 of taxable value, the amount of taxes imposed this year on the average home would be $535.80. Members of the public are encouraged to attend the hearings and express their views. 2011 Property Tax Rates in City of Euless,Texas This notice concerns the 2011 property tax rates for City of Euless,Texas.It presents information about three tax rates.Last year's tax rate is the actual tax rate the taxing unit used to determine property taxes last year.This year's effective tax rate would impose the same total taxes as last year if you compare properties taxed in both years.This year's rollback tax rate is the highest tax rate the taxing unit can set before taxpayers start 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 $8,282,708 Last year's debt taxes $3,036,909 Last year's total taxes $11,319,617 Last year's tax base $2,408,429,149 Last year's total tax rate $0.470000/$100 This year's effective tax rate: Last year's adjusted taxes $11,277,219 (after subtracting taxes on lost property) =This year's adjusted tax base $2,496,842,521 (after subtracting value of new property) =This year's effective tax rate $0.451659/$100 This year's rollback tax rate: Last year's adjusted operating taxes (after subtracting taxes on lost property and adjusting for any $9,809,274 transferred function,tax increment financing,state criminal justice mandate,and/or enhanced indigent healthcare expenditures) =This year's adjusted tax base $2,496,842,521 =This year's effective operating rate $0.392867/$100 x 1.08=this year's maximum operating rate $0.424296/$100 +This year's debt rate $0.124612/$100 =This year's total rollback rate $0.548908/$100 -Sales tax adjustment rate $0.063868/$100 =Rollback tax rate $0.485040/$100 Statement of Increase/Decrease If City of Euless,Texas adopts a 2011 tax rate equal to the effective tax rate of$0.451659 per $100 of value,taxes would increase compared to 2010 taxes by$78,516. Schedule A-Unencumbered Fund Balance The following estimated balances will be left in the unit's property tax accounts at the end of the fiscal year.These balances are not encumbered by a corresponding debt obligation. Type of Property Tax Fund Balance General Obligation Debt Service 352,958 Schedule B-2011 Debt Service Principal or Contract Interest to be Other Amounts Description of Debt Payment to be Paid Paid from Total Payment from Property Taxes Property Taxes to be Paid General Obligation Bonds, 300,000 18,500 318,500 Series 2001 Certificates of Obligation, 270,000 12,488 282,488 Series 2001 Genral Obligation 350,000 66,262 416,262 Refunding Bonds,Series 2003 Certificates of Obligation, 185,000 158,736 343,736 Series 2004 General Obligation Bonds, 140,000 110,056 250,056 Series 2004A General Obligation 1,025,000 462,569 1,487,569 Refunding Bonds,Series 2005 General Obligation 20,000 1,179 21,179 Refunding Bonds,Series 2006 General Obligation 0 213,050 213,050 Refunding Bonds,Series 2011 Certificates of Obligation, 0 6,804 6,804 Series 2011 Taxable General Obligation 465,000 249,773 714,773 Refunding Bonds,Series 2010 Bank Charges 0 0 3,000 3,000 Total required for 2011 debt service $4,057,417 -Amount(if any)paid from Schedule A $0 -Amount(if any)paid from other resources $912,676 -Excess collections last year $0 =Total to be paid from taxes in 2011 $3,144,741 +Amount added in anticipation that the unit will $0 collect only 100.00%of its taxes in 2011 =Total debt levy $3,144,741 Schedule C-Expected Revenue from Additional Sales Tax In calculating its effective and rollback tax rates,the unit estimated that it will receive $1,706,125 in additional sales and use tax revenues. This notice contains a summary of actual effective and rollback tax rates'calculations.You can inspect a copy of the full calculations at 201 N.Ector Drive Euless TX,76039. Name of person preparing this notice:Vicki Rodriquez Title:Director of Finance Date Prepared:07/22/2011 NOTICE OF TAX REVENUE INCREASE The City of Euless, Texas conducted public hearings on August 30, 2011 and September 6, 2011 on a proposal to increase the total tax revenues of the City of Euless, Texas from properties on the tax roll in the preceding year by 4.06 percent. The total tax revenue proposed to be raised last year at last year's tax rate of$0.470000 for each $100 of taxable value was $11,319,617. The total tax revenue proposed to be raised this year at the proposed tax rate of$0.470000 for each $100 of taxable value, excluding tax revenue to be raised from new property added to the tax roll this year, is $11,735,160. The total tax revenue proposed to be raised this year at the proposed tax rate of$0.470000 for each $100 of taxable value, including tax revenue to be raised from new property added to the tax roll this year, is $11,860,989. The City Council of City of Euless, Texas is scheduled to vote on the tax rate that will result in that tax increase at a public meeting to be held on September 13, 2011 at Euless City Hall, 201 N. Ector Drive Euless, TX 76039 at 07:00 PM. Notice of Adopted 2011 Tax Rate City of Euless, Texas ADOPTED A TAX RATE WHICH WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE. 2011 Effective Tax Rate Worksheet City of Euless, Texas Date: 07/22/2011 See Chapter 2 of the Texas Comptroller's 2011 Manual for Taxing Units Other than Schools for an explanation of the effective tax rate. 1. 2010 total taxable value. Enter the amount of 2010 taxable value on the 2010 tax roll today. Include any adjustments since last year's certification; exclude Section 25.25(d) one- third over-appraisal corrections from these adjustments. This total includes the taxable value $2,515,753,815 of homesteads with tax ceilings(will deduct in Line 2) and the captured value for tax increment financing (will deduct taxes in Line 14). 2. 2010 tax ceilings. Counties, cities and junior college districts. Enter 2010 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 $129,093,441 or older or disabled. Other units enter 0. If your taxing units adopted the tax ceiling provision in 2010 or a prior year for homeowners age 65 or older or disabled, use this step. 3.Preliminary 2010 adjusted taxable value. Subtract Line 2 from Line 1. $2,386,660,374 4. 2010 total adopted tax rate. $0.470000/$100 5. 2010 taxable value lost because court appeals of ARB decisions reduced 2010 appraised value. A. Original 2010 ARB Values. $115,514,149 B. 2010 values resulting from final court decisions. $98,174,661 C. 2010 value loss. Subtract B from A. $17,339,488 6. 2010 taxable value,adjusted for court-ordered reductions. Add Line 3 and Line 5C. $2,403,999,862 7. 2010 taxable value of property in territory the unit deannexed after Jan. 1,2010. $0 Enter the 2010 value of property in deannexed territory. 8. 2010 taxable value lost because property first qualified for an exemption in 2011. 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 to freeport or"goods-in-transit" exemptions. A. Absolute exemptions. Use 2010 market value: $159,034 B. Partial exemptions. 2011 exemption amount or 2011 percentage exemption times 2010 $8,861,889 value: C. Value loss.Add A and B. $9,020,923 9.2010 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 2011.Use only properties that qualified for the first time in 2011; do not use properties that qualified in 2010. A. 2010 market value: $0 B. 2011 productivity or special appraised value: $0 C. Value loss. Subtract B from A. $0 10. Total adjustments for lost value.Add lines 7, 8C and 9C. $9,020,923 11. 2010 adjusted taxable value. Subtract Line 10 from Line 6. $2,394,978,939 12. Adjusted 2010 taxes. Multiply Line 4 by line 11 and divide by $100. $11,256,401 13. Enter the amount of taxes refunded during the last budget year for tax years preceding tax year 2010. Enter the amount of taxes refunded during the last budget year for taxes preceding tax year 2010. Types of refunds include court decisions, Section 25.25(b) $20,818 and(c) corrections and Section 31.11 payment errors. Do not include refunds for tax year 2010. This line applies only to tax years preceding tax year 2010. 14. Taxes in tax increment financing (TIF) for tax year 2010.Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the $0 unit has no 2011 captured appraised value in Line 16D, enter 0. 15. Adjusted 2010 taxes with refunds and TIF adjustment. Add Lines 12 and 13, subtract $11,277,219 Line 14. 16. Total 2011 taxable value on the 2011 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 include homeowners age 65 or older or disabled. A. Certified values $2,568,459,648 B. Counties: Include railroad rolling stock values certified by the Comptroller's office: $0 C. Pollution control exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control property(use this Line based on attorney's advice): $0 D. Tax increment financing: Deduct the 2011 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2011 taxes will be deposited $0 into the tax increment fund. Do not include any new property value that will be included in Line 21 below. E. Total 2011 value. Add A and B, then subtract C and D. $2,568,459,648 17. Total value of properties under protest or not included on certified appraisal roll. A. 2011 taxable value of properties under protest.The chief appraiser certifies a list of $62,399,757 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. 2011 value of properties not under protest or included on certified appraisal roll. $26,578,264 The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows 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. $88,978,021 18. 2011 tax ceilings.Enter 2011 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other units enter"0." If $133,823,013 your taxing units adopted the tax ceiling provision in 2010 or a prior year for homeowners age 65 or older or disabled, use this step. 19.2011 total taxable value. Add Lines 16E and 17C. Subtract Line 18. $2,523,614,656 20. Total 2011 taxable value of properties in territory annexed after Jan. 1, 2010. Include both real and personal property. Enter the 2011 value of property in territory $0 annexed. 21. Total 2011 taxable value of new improvements and new personal property located in new improvements. "New" means the item was not on the appraisal roll in 2010. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to existing improvements may be included if the appraised value can be $26,772,135 determined. New personal property in a new improvement must have been brought into the unit after Jan. 1, 2009, and be located in a new improvement. New improvements do include 'property on which a tax abatement agreement has expired for 2011. 22. Total adjustments to the 2011 taxable value. Add Lines 20 and 21. $26,772,135 23.2011 adjusted taxable value. Subtract Line 22 from Line 19. $2,496,842,521 24.2011 effective tax rate. Divide Line 15 by Line 23 and multiply by $100. $0.451659/$100 25. COUNTIES ONLY. Add together the effective tax rates for each type of tax the county levies. The total is the 2011 county effective tax rate. A county, city or hospital district that adopted the additional sales tax in November 2010 or in May 2011 must adjust its effective tax rate. The Additional Sales Tax Rate Worksheet (Appendix 4) on page 35 of the Texas Comptroller's 2011 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. 2011 Additional Rollback Tax Rate Worksheet City of Euless, Texas Date: 07/22/2011 See Chapter 3 of the Texas Comptroller's 2011 Manual for Taxing Units Other than School Districts for an explanation of the rollback tax rate. 26.2010 maintenance and operations (M&O) tax rate. $0.343905/$100 27. 20 10 adjusted taxable value. Enter the amount from Line 11. $2,394,978,939 28.2010 M&O taxes. A. Multiply Line 26 by Line 27 and divide by $100. 1 $8,236,452 Cities, counties and hospital districts with additional sales tax: Amount of additional $1,557,591 es tax collected and spent on M&O expenses in 2010. Enter amount from full year's sales revenue spent for M&O in 2010 fiscal year, if any. Other units enter 0. Counties exclude amount that was spent for economic development grants from the amount of sales tax Counties: Enter the amount for the state criminal justice mandate. If second or later year, amount is for increased cost above last year's amount. Other units enter "0." D. Transferring function: If discontinuing all of a department, function 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 $0 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 i H below. Other units enter 0. rater a negative value if discontinuing a function, or enter a positive value if receiving ►e function. E. Taxes refunded for years preceding tax year 2010: Enter the amount of M&O taxes $15,2311 refunded during the last budget year for tax years preceding tax year 2010. 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 2010. This line applies only to tax years preceding tax year 2010. F. Enhanced indigent health care expenditures: Enter the increased amount for the current year's enhanced indigent health care expenditures above the preceding tax year's $0� enhanced indigent health care expenditures, less any state assistance. G. Taxes in TIF: Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the unit has no 2011 captured appraised $6 value in Line 16D, enter 0. H. Adjusted M&O Taxes. Add A, B, C, E and F. For unit with D, subtract if discontinuing function and add if receiving function. Subtract G. $9,809,274 29.2011 adjusted taxable value. Enter Line 23 from the Effective Tax Rate Worksheet. $2,496,842,521 30.2011 effective maintenance and operations rate. Divide Line 28H by Line 29 and i $0.392867/$100� multiply by $100. 31.2011 rollback maintenance and operation rate. Multiply Line 30 by 1.08. $0.424296/$100 32. Total 2011 debt to be paid with property taxes and additional sales tax revenue. "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 taxing unit's budget as M&O expenses A. Debt also includes contractual payments to other taxing units that have incurred debts on $3,144,741 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. B. Subtract unencumbered fund amount used to reduce total debt. $0 C. Adjusted debt. Subtract B from A. $3,144,741 33. Certified 2010 excess debt collections. Enter the amount certified by the collector. $0 34. Adjusted 2011 debt. Subtract Line 33 from Line 32C. $3,144,741 35. Certified 2011 anticipated collection rate. Enter the rate certified by the collector. If 100.00% the rate is 100 percent or greater, enter 100 percent. 36. 2011 debt adjusted for collections. Divide Line 34 by Line 35 $3,144,74111 37.2011 total taxable value. Enter the amount on Line 19. $2,523,614,656 38.2011 debt tax rate. Divide Line 36 by Line 37 and multiply by $100. $0.124612/$100� 39.2011 rollback tax rate. Add Lines 31 and 38. $0.548908/$100 40. COUNTIES ONLY. Add together the rollback tax rates for each type of tax the county levies. The total is the 2011 county rollback tax rate. A taxing unit that adopted the additional sales tax must complete the lines for the Aaaltionai Saies i ax nape. ti taxing unit seeking additional rollback protection for pollution control expenses completes the Additional Rollback Protection for Pollution Control. 2011 Additional Sales Tax Rate Worksheet City of Euless, Texas Date: 07/22/2011 41. Taxable Sales. For units that adopted the sales tax in November 2010 or May 2011, enter the Comptroller's estimate of taxable sales for the previous four quarters. Units that $0 adopted the sales tax before November 2010, skip this line. 42. Estimated sales tax revenue. 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 November 2010 or in May 2011. Multiply the amount on Line 41 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95. $1,611,763 -or- Units that adopted the sales tax before November 2010. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95. 43.2011 total taxable value. Enter the amount from Line 37 of the Rollback Tax Rate $2,523,614,656 Worksheet. 44. Sales tax adjustment rate. Divide Line 42 by Line 43 and multiply by $100. $0.063868/$100 45.2011 effective tax rate, unadjusted for sales tax. Enter the rate from Line 24 or 25, as $0.451659/$100 applicable, on the Effective Tax Rate Worksheet. 46.2011 effective tax rate, adjusted for sales tax. Units that adopted the sales tax in November 2010 or in May 2011. $0.451659/$100 Subtract Line 44 from Line 45. Skip to Line 47 if you adopted the additional sales tax before August 2010. 47. 2011 rollback tax rate, unadjusted for sales tax. Enter the rate from Line 39 or 40, as $0.548908/$100 applicable, of the Rollback Tax Rate Worksheet. 48.2011 rollback tax rate, adjusted for sales tax. Subtract Line 44 from Line 47. $0.485040/$100 he results of the 2011- water Where no response to a specific ques= and wastewater rate. survey Lion was received, a zero is, used cQ conducted by the, Texat - _indicate no responw zeros _arc noe- ; #,a a Municipal League are now posted no included in the eomputanoto o the TML Web site at www.tml.otg averagq." In addition, you can access previous - A rota[ of 684 ones reported thaw years' results. If you have difficulty they provide _water sernce _to tfld accessing this information or would like to receive a hard copy of the resident the averigs cost .of usage of 500 gallons rtr a(I crdt> ,; r results, please call Laurie Dodson in $29.24, an inetease_of 41t the TML office at 512-231-7400. The survey was sent to all 1,213 over the 2010 average of $iB.QrT" average monthly raidentio(n`siuu , 4 �♦ Texas cities; 849 cities responded. Information is presented only for Lion in all cities is 15863 Chart I shows average resideps( ` .m cities that provide water and waste- commercial water rat - by s, water services to their residents. Wastewater service is __ t ky Information for cities that provide P 666 of the cities ax , responding � 4F water and wastewater services through survey. The average-costot'= -, •� unicipa] utility districts, interlocal service for residential usa is $23.41, ag eements, and other private sources included in the survey. The gallons air t4CrCai:o percent, over lase forimation contained in the survey by $22.16. Char[ 2'show denial cormnetas:- cults was provided the cities, TML made no attempt to verify and rates by city size:' t of information reported. -- v CHART 1: WATER PEES BY POPULATRNI_ 2,000ORLESS 2% - 32.37 51.04 438 2,001.5,000 _ 135 29.05 46.09 1,233 5,001-10,000 95 27.08 43.58 2,506 10,001-15,000 39 24.76 39.38 4,313 15,001 - 20,000 25.20 40.74 5,586 20,001-25,000 -32 9 28.36 44.20 8,264 25,001 30,000 13 30.36 47.15 9,527 30,001 50,000 24 26.01 42.55 12 343 50,001 75,000 9 24.10 36.70 19,402 75,001-100,000 --- --- 9 19.67 31.% 26,262 100,001-200,000 11 22.14 36.91 37,730 200,001-350,000 6 21.49 37.67 188,193 350,001 - 500,000 1 17.45_-_-_ - -- 2755 --- 100,094_ --. --------- ------------- MORETHAH500,000 -- 5 18.67 37.29 292,079 16 T E X A S T o w H a C I T Y • M>Y ..111 5,897 226.72 876.98 52,489 233.50 1,030.00 7,794 - -- 212.46 817.79 _ - - - 7,133 213.88- 782.87 - 7,420 263.90 728.56 6,645-- - 209.28 759.85 10,075 239.76 78854 7,380 - - 240.19 - 814.55 7,623 200.36 642.03 7,794 -- _ 156.48 - - 526.64 - -- 7,032 - 178.78 - 618.57 -_- --6,080 ---_ 232.07 809.68-- 8,000 174.35 531.35 - 7,687 - - 1%.15 718.81 �a 01 3�6•� �3a�t 6 Y M u dip • W? c �• T21*1 CHART WASTEMYATEI F U% �-. - aE' E. va !e�i<xn:az . - -�_ .�;_ s.adr� �.. ,d6tia-A 3'tw�-.s.• ?.c �z �� '+zd�'=. 2,000 OR LESS 277 2198 29.24 389 110.92 .�.:.ue�«i?€ 360.63 2,001-5,000 137 25.46 35.90 1,116 - -- 187.18 691.95 i 51001-10,000 92 23.77 34.05 2,363 141.86 508.68 10,001.15,000 41 23.43 _ 36.28 _ 4,024 166.28 595.26 - 15,001-20,000 32 24.94 40.08 5,268 192.76 703.86 20,001 - 25,000 9 26.07 41.58 7,841 176.54 677.11 25,001-30,000 --30,001-50,000 13 --- 26.30 - 42.08 - 8,679 186.99 668.24 24 23.70- 38.24 11,458 178.35 - - -689.79--- 50,001-75,000 9 23.69 35.35 17,770 170.50 585.11 75,001-100,000 9 21.53 34.65 25,257 156.13 564.97 100,OOi-200,000 11 20.90 35.11 36,208 171.29 628.34 200,601-350,000 6 24.48 41.81 66,271 176.09 643.44 350,001-500,000 - - -- 1 - - - 23.75 - 39.45 97,208 21335 628.00 MORETHAN500,000 5 - 24.11 -- -- - - 44.29 ----- - - - -- 290,449 - - - 23450 - - 817.81 THIS BUDGET WILL RAISE MORE TOTAL PROPERTY TAXES THAN LAST YEAR'S BUDGET BY $541,372 OR 4.78%, AND OF THAT AMOUNT, $125,829 IS TAX REVENUE TO BE RAISED FROM NEW PROPERTY ADDED TO THE TAX ROLL THIS YEAR. 2007 Effective Tax Rate Worksheet Entity Name: City of Euless, TX Date: 08/2/2007 See pages 13 to 16 of the Texas Comptroller's 2007 Truth -in -Taxation Manual for an explanation of the effective tax rate. 3. 4. 5. 6. 8. 9. 10. 11. 2006 total taxable value. Enter the amount of 2006 taxable value on the 2006 tax $2,435,140,588 roll today. Include any adjustments since last year's certification; exclude Section 25.25(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 financing (will deduct taxes in line 14). 2006 tax ceilings. Counties, Cities and Junior College Districts. Enter 2006 total $101,451,918 taxable value of homesteads with tax 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 2006 for homeowners age 65 or older or disabled, use this step. Preliminary 2006 adjusted taxable value. Subtract line 2 from line 1. $2,333,688,670 2006 total adopted tax rate. (/$100) 0.489500 2006 taxable value lost because court appeals of ARB decisions reduced 2006 appraised value. i A. Original 2006 ARB values: $144,446,940 B. 2006 values resulting from final court decisions: $126,696,993 C. 2006 value loss. Subtract B from A. $17,749,947 2006 taxable value, adjusted for court -ordered reductions. Add line 3 and line 5C. $2,351,438,617 - - — -- 2006 taxable value of property in territory the unit deannexed after January 1, $0 2006. Enter the 2006 value of property in deannexed territory. - 2006 taxable value lost because property first qualified for an exemption in 2007. 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 2006 market value: $0 B. Partial exemptions. 2007 exemption amount or 2007 percentage $15,454,513 exemption times 2006 value: C. Value loss. Add A and B. $15,454,513 2006 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 2007. Use only those properties that first qualified in 2007; do not use properties that qualified in 2006. A. 2006 market value: $0 i B. 2007 productivity or special appraised value: $0 C. Value loss. Subtract B from A. $0 Total adjustments for lost value. Add lines 7, 8C and 9C. $15,454,513 2006 adjusted taxable value. Subtract line 10 from line 6. $2,335,984,104 Truth In Taxation — May 2007 Page: 2007 Effective Tax Rate Worksheet Entity Name: City of Euless, TX 17 Date: 08/2/2007 Adjusted 2006 taxes. Multiply line 4 by line 11 and divide by $100. $11,434,642 Taxes refunded for years preceding tax year 2006. Enter the amount of taxes $49,189 refunded during the last budget year for tax years preceding tax year 2006. i 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 2006. This line applies only to tax years preceding tax year 2006. Taxes in tax increment financing (TIF) for tax year 2006. Enter the amount of I $0 taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the unit has no 2007 captured appraised value in Line 16D, enter Adjusted 2006 taxes with refunds. Add lines 12 and 13, subtract line 14. $11,483,831 Total 2007 taxable value on the 2007 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: $2,560,447,082 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 attorney's advice): I D. Tax increment financing: Deduct the 2007 captured appraised value $0 of property taxable by a taxing unit in a tax increment financing zone for which the 2007 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in line 21 below. E. Total 2007 value. Add A and B, then subtract C and D. $2,560,447,082 Total value of properties under protest or not included on certified appraisal roll. A. 2007 taxable value of properties under protest. The chief appraiser $26,195,885 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. 2007 value of properties not under protest or included on certified $10,378,334 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. i C. Total value under protest or not certified. Add A and B. $36,574,219 Truth In Taxation — May 2007 Page: 2 2007 Effective Tax Rate Worksheet Entity Name: City of Euless, TX Date: 08/2/2007 22. 23. 24. 25. 2007 tax ceilings. Enter 2007 total taxable value of homesteads with tax $109,787,601 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 2006 for homeowners age 65 or older or disabled, use this step. 2007 total taxable value. Add lines 16E and 17C. Subtract line 18. $2,487,233,700 Total 2007 taxable value of properties in territory annexed after January 1, 2006. $0 Include both real and personal property. Enter the 2007 value of property in territory annexed. rTotal 2007 taxable value of new improvements and new personal property $44,471,963 located in new improvements. "New" means the item was not on the appraisal roll in 2006. An improvement is a building, structure, fixture or fence erected on or fixed to land. A transportable structure erected on its owner's land is also included unless it is held for sale or is there only temporarily. 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, 2006 and be Iocated in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2007. 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 2007 taxable value. Add lines 20 and 21. $44,471,963 2007 adjusted taxable value. Subtract line 22 from line 19. $2,442,761,737 2007 effective tax rate. Divide Iine 15 by line 23 and multiply by $100. (/$100) 0.470116 COUNTIES ONLY. Add together the effective tax rates for each type of tax the � county levies. The total is the 2007 counTy effective tax rate. (/$100) A county, city or hospital district that adopted the additional sales tax in August or November 2006 or in January or May 2007 must adjust its effective tax rate. The Additional Sales Tax Rate Worksheet on page 41 of the Texas Comptroller's 2007 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 2007 Page: 2008 Effective Tax Rate Worksheet Entity Name: City of Euless, TX Date: 01/2/2009 See pages 13 to 16 of the Texas Comptroller's 2008 Truth -in -Taxation Manual for an explanation of the effective tax rate. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 2007 total taxable value. Enter the amount of 2007 taxable value on the 2007 tax roll $2,571,439,539 today. Include any adjustments since last year's certification; exclude Section 25.25(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 financing (will deduct taxes in line 14). 2007 tax ceilings. Counties, Cities and Junior College Districts. Enter 2007 total $109,787,601 taxable value of homesteads with tax 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 2007 or a prior year for homeowners age 65 or older or disabled, use this step. Preliminary 2007 adjusted taxable value. Subtract line 2 from line 1. $2,461,651,938 2007 total adopted tax rate. (/$100) 0.470000 vAi, rUA 2007 taxable value lost because court appeals of ARB decisions reduced 2007 appraised value. A. Original 2007 ARB values: $261,790,082 B. 2007 values resulting from final court decisions: $233,045,021 C. 2007 value loss. Subtract B from A. $28,745,061 2007 taxable value, adjusted for court -ordered reductions. Add line 3 and line 5C. $2,490,396,999 2007 taxable value of property in territory the unit deannexed after January 1, 2007. $0 Enter the 2007 value of property in deannexed territory. 2007 taxable value lost because property first qualified for an exemption in 2008. 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, "goods -in -transit" exemptions or tax abatements. A. Absolute exemptions. Use 2007 market value: $1,2435340 B. Partial exemptions. 2008 exemption amount or 2008 percentage $7,856,703 exemption times 2007 value: C. Value loss. Add A and B. $9,100,043 2007 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 2008. Use only those properties that first qualified in 2008; do not use properties that qualified in 2007. A. 2007 market value: i $0 B. 2008 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. $9,100,043 2007 adjusted taxable value. Subtract line 10 from line 6. $2,481,296,956 Adjusted 2007 taxes. Multiply line 4 by line 11 and divide by $100. �� $11,662,095 Truth In Taxation May 2008 Page: 1 2008 Effective Tax Rate Worksheet Entity Name: City of Euless, TX 17 18. Date: 01 /2/2009 Taxes refunded for years preceding tax year 2007. Enter the amount of taxes $25,973 refunded during the last budget year for tax years preceding tax year 2007. 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 2007. This line applies only to tax years preceding tax year 2007. Taxes in tax increment financing (TIF) for tax year 2007. 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 2008 captured appraised value in Line 16D, enter "0." Adjusted 2007 taxes with refunds. Add lines 12 and 13, subtract line 14. $11,688,068f� Total 2008 taxable value on the 2008 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: I $2,617,284,945 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 attorney's advice): D. Tax increment financing: Deduct the 2008 captured appraised value of $0 property taxable by a taxing unit in a tax increment financing zone for which the 2008 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in line 21 below. E. Total 2008 value. Add A and B, then subtract C and D. $2,617,284,945 Total value of properties under protest or not included on certified appraisal roll. A. 2008 taxable value of properties under protest. The chief appraiser $92,640,402 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. 2008 value of properties not under protest or included on certified $15,740,301 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. $108,380,703 2008 tax ceilings. Enter 2008 total taxable value of homesteads with tax ceilings. $120,678,383 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 2007 or a prior year for homeowners age 65 or older or disabled, use this step. 19 —1 Truth In Taxation May 2008 Page: 2008 Effective Tax Rate Worksheet Entity Name: City of Euless, TX 19. 20. 21. 22. 23. 24. 25. Date: 01/2/2009 2008 total taxable value. Add lines 16E and 17C. Subtract line 18. $2,604,987,265 Total 2008 taxable value of properties in territory annexed after January 1, 2007. $0 Include both real and personal property. Enter the 2008 value of property in territory annexed. Total 2008 taxable value of new improvements and new personal property located in $33,010,350 new improvements. "New" means the item was not on the appraisal roll in 2007. 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 temporarily. 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, 2007 and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2008. 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 2008 taxable value. Add lines 20 and 2l. $33,010,350 2008 adjusted taxable value. Subtract line 22 from line 19. $2,571,976,915 2008 effective tax rate. Divide line 15 byline 23 and multiply by $100. (/$100) 0.454439 B COUNTIES ONLY. Add together the effective tax rates for each type of tax the county levies. The total is the 2008 county effective tax rate. (/$100) A county, city or hospital district that adopted the additional sales tax in August or November 2007 or in January or May 2008 must adjust its effective tax rate. The Additional Sales Tax Rate Worksheet on page 41 of the Texas Comptroller's 2008 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 2008 Page: 2009 Effective Tax Rate Worksheet Entity Name: City of Euless, TX Date: 08/4/2009 See pages 11 to 14 of the Texas Comptroller's 2009 Truth -in -Taxation Manual for an explanation of the effective tax rate. Om 3. 4. 5. 2008 total taxable value. Enter the amount of 2008 taxable value on the 2008 tax roll $2,716,172,861 today. Include any adjustments since last year's certification; exclude Section 25.25(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 financing (will deduct taxes in line 14). 2008 tax ceilings. Counties, Cities and Junior College Districts. Enter 2008 total $120,678,383 taxable value of homesteads with tax 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 2008 or a prior year for homeowners age 65 or older or disabled, use this step. Preliminary 2008 adjusted taxable value. Subtract line 2 from line 1. $2,595,394,478 2008 total adopted tax rate. (/$100) 0.470000 c 2008 taxable value lost because court appeals of ARB decisions reduced 2008 appraised value. A. Original 2008 ARB values: $228,360,185 B. 2008 values resulting from final court decisions: $203,327,113 C. 2008 value loss. Subtract B from A. _ $25,033,072 i 6. 2008 taxable value, adjusted for court -ordered reductions. Add line 3 and line 5C. $2,620,427,550 7. 8. 9. 2008 taxable value of property in territory the unit deannexed after January 1, 2008. Enter the 2008 value of property in deannexed territory. $0 2008 taxable value lost because property first qualified for an exemption in 2009. 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, "goods -in -transit" exemptions or tax abatements. A. Absolute exemptions. Use 2008 market value: i B. Partial exemptions. 2009 exemption amount or 2009 percentage $115334 $6,789,805 exemption times 2008 value: C. Value loss. Add A and B. $6,801,139 2008 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 2009. Use only those properties that first qualified in 2009; do not use properties that qualified in 2008. A. 2008 market value: $0 B. 2009 productivity or special appraised value: C. Value loss. Subtract B from A. $0 $0 Total adjustments for lost value. Add lines 7, 8C and 9C. $6,801,139 2008 adjusted taxable value. Subtract line 10 from line 6. $2,613,626,411 Adjusted 2008 taxes. Multiply line 4 by line 11 and divide by $100. $12,284,044 4�1 Truth In Taxation May 2009 Page: 1 2009 Effective Tax Rate Worksheet Entity Name: City of Euless, TX 17. 18. Date: 08/4/2009 Taxes refunded for years preceding tax year 2008. Enter the amount of taxes $7,636 refunded during the last budget year for tax years preceding tax year 2008. 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 2008. This line applies only to tax years preceding tax year 2008. Taxes in tax increment financing (TIF) for tax year 2008. 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 2009 captured appraised value in Line 16D, enter "0." Adjusted 2008 taxes with refunds. Add lines 12 and 13, subtract line 14. $12,291,680 ! �Q Total 2009 taxable value on the 2009 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: $2,448,991,239 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 attorney's advice): D. Tax increment financing: Deduct the 2009 captured appraised value of $0 property taxable by a taxing unit in a tax increment financing zone for which the 2009 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in line 21 ! below. E. Total 2009 value. Add A and B, then subtract C and D. ! $2,448,991,239 Total value of properties under protest or not included on certified appraisal roll. A. 2009 taxable value of properties under protest. The chief appraiser $90,284,487 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. 2009 value of properties not under protest or included on certified I $107,095,067 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. $197,379,554 2009 tax ceilings. Enter 2009 total taxable value of homesteads with tax ceilings. $126,614,393 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 2008 or a prior year for homeowners age 65 or older or disabled, use this step. 101 Truth In Taxation May 2009 Page: 2009 Effective Tax Rate Worksheet Entity Name: City of Euless, TX 19. 20. 21. 22. 23. 24. 25. Date: 08/4/2009 2009 total taxable value. Add lines 16E and 17C. Subtract line 18. $2,519,756,400 Total 2009 taxable value of properties in territory annexed after January 1, 2008. $0 Include both real and personal property. Enter the 2009 value of property in territory annexed. Total 2009 taxable value of new improvements and new personal property located in $42,356,630 new improvements. "New" means the item was not on the appraisal roll in 2008. 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 temporarily. 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, 2008 and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2009. New improvements do not include mineral interests produced for the first time, omitted property that is back assessed and increased appraisals on existing property. i Total adjustments to the 2009 taxable value. Add lines 20 and 2l. $42,356,630 2009 adjusted taxable value. Subtract line 22 from line 19. $2,477,399,770 2009 effective tax rate. Divide line 15 byline 23 and multiply by $100. (/$100) 0.496152 ®� COUNTIES ONLY. Add together the effective tax rates for each type of tax the countylevies. The total is the 2009 county effective tax rate. (/$100) A county, city or hospital district that adopted the additional sales tax in November 2008 or in May 2009 must adjust its effective tax rate. The Additional Sales Tax Rate Worksheet on page 39 of the Texas Comptroller's 2009 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 2009 Page: 2010 Effective Tax Rate Worksheet Entity Name: City of Euless, Texas Date: 07/29/2010 See Chapter 2 of the Texas Comptroller's 2010 Truth -in -Taxation Manual for an explanation of the effective tax rate. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 2009 total taxable value. Enter the amount of 2009 taxable value on the 2009 tax $2,637,981,167 roll today. Include any adjustments since last year's certification; exclude Section 25.25(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 financing (will deduct taxes in line 14). 2009 tax ceilings. Counties, Cities and Junior College Districts. Enter 2009 total $126,614,393 taxable value of homesteads with tax 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 2009 or a prior year for homeowners age 65 or older or disabled, use this step. Preliminary 2009 adjusted taxable value. Subtract line 2 from line 1. $2,511,366,774 2009 total adopted tax rate. (/$100) 0.470000 C 2009 taxable value lost because court appeals of ARB decisions reduced 2009 appraised value. A. Original 2009 ARB values: $274,299,446 B. 2009 values resulting from final court decisions: $219,363,852 C. 2009 value loss. Subtract B from A. �$2,566,302,368 $54,935,594 2009 taxable value, adjusted for court -ordered reductions. Add line 3 and line 5C. 2009 taxable value of property in territory the unit deannexed after January 1, $0 2009. Enter the 2009 value of property in deannexed territory. 2009 taxable value lost because property first qualified for an exemption in 2010. 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, "goods -in -transit" exemptions or tax abatements. A. Absolute exemptions. Use 2009 market value: $313,144 B. Partial exemptions. 2010 exemption amount or 2010 percentage $8,865,323 exemption times 2009 value: C. Value loss. Add A and B. $9,178,467 j 2009 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 2010. Use only properties that qualified in 2010 for the first time; do not use properties that qualified in 2009. i A. 2009 market value: $0 B. 2010 productivity or special appraised value: $0 C. Value loss. Subtract B from A. [Total adjustments for lost value. Add lines 7, 8C and 9C. $0 $9,178,467 2009 adjusted taxable value. Subtract line 10 from line 6. $2,557,123,901 Adjusted 2009 taxes. Multiply line 4 by line I 1 and divide by $100. $12,0] 8,482 Truth In Taxation — May 2010 Page: 1 2010 Effective Tax Rate Worksheet Entity Name: City of Euless, Texas 13. 14. 15. 16. 17. Date: 07/29/2010 Taxes refunded for years preceding tax year 2009. Enter the amount of taxes refunded during the last budget year for tax years preceding tax year 2009. Types of refunds include court decisions, Section 25.25(b) and (c) corrections and Section 31.11 payment errors. Do not include refunds for tax year 2009. This line applies only to tax years preceding tax year 2009. ---7 F$"118,705 Taxes in tax increment financing (TIF) for tax year 2009. 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 2010 captured appraised value in Line 16D, enter Adjusted 2009 taxes with refunds and TIF adjustments. Add lines 12 and 13, $12,137,187 subtract line 14. Total 2010 taxable value on the 2010 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: $2,432,299,783 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 attorney's advice): D. Tax increment financing: Deduct the 2010 captured appraised value $0 of property taxable by a taxing unit in a tax increment financing zone for which the 2010 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in line 21 below. E. Total 2010 value. Add A and B, then subtract C and D. $2,432,299,783 Total value of properties under protest or not included on certified appraisal roll. A. 2010 taxable value of properties under protest. The chief appraiser $64,929,697 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. 2010 value of properties not under protest or included on certified $11,574,208 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. $76,503,905 Truth In Taxation May 2010 Page: 2010 Effective Tax Rate Worksheet Entity Name: City of Euless, Texas 22. 23. 24. 25. Date: 07/29/2010 I 2010 tax ceilings. Enter 2010 total taxable value of homesteads with tax $129,093,441 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 1 provision in 2009 or a prior year for homeowners age 65 or older or disabled, use this step. 2010 total taxable value. Add lines 16E and 17C. Subtract line 18. $2,379,710,247 Total 2010 taxable value of properties in territory annexed after January 1, 2009. $0 Include both real and personal property. Enter the 2010 value of property in territory annexed. - _ i Total 2010 taxable value of new improvements and new personal property 130,670,181 located in new improvements. 'New" means the item was not on the appraisal roll in 2009. 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 temporarily. 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, 2009 and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2010. New improvements do not include mineral interests produced for the first time, omitted property that is back assessed and increased appraisals on existing property. 1 Total adjustments to the 2010 taxable value. Add lines 20 and 21. $30,670,181 2010 adjusted taxable value. Subtract line 22 from line 19. $2,349,040,066 2010 effective tax rate. Divide line 15 by line 23 and multiply by $100. (/$100) 0.516687 f0 COUNTIES ONLY. Add together the effective tax rates for each type of tax the county levies. The total is the 2010 county effective tax rate. (/$100) A county, city or hospital district that adopted the additional sales tax in November 2009 or in May 2010 must adjust its effective tax rate. The Additional Sales Tax Rate Worksheet (Appendix 4) on page 35 of the Texas Comptroller's 2010 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 2010 Page: 3 2011 Effective Tax Rate Worksheet City of Euless, Texas Date: 07/22/2011 See Chapter 2 of the Texas Comptroller's 2011 Manual for Taxing Units Other than Schools for an explanation of the effective tax rate. 1.2010 total taxable value. Enter the amount of 2010 taxable value on the 2010 tax roll today. Include any adjustments since last year's certification; exclude Section 25.25(d) one- third over -appraisal corrections from these adjustments. This total includes the taxable value $2,515,753,815 of homesteads with tax ceilings (will deduct in Line 2) and the captured value for tax increment financing (will deduct taxes in Line 14). 2.2010 tax ceilings. Counties, cities and junior college districts. Enter 2010 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 $129,093,441 or older or disabled. Other units enter 0. If your taxing units adopted the tax ceiling provision in 2010 or a prior year for homeowners age 65 or older or disabled, use this step. 3. Preliminary 2010 adjusted taxable value. Subtract Line 2 from Line 1. $2,386,660,374 4.2010 total adopted tax rate. 144 $0.470000/$100 5.2010 taxable value lost because court appeals of ARB decisions reduced 2010 appraised value. A. Original 2010 ARE Values. $115,514,149 B. 2010 values resulting from final court decisions. $98,174,661 C. 2010 value loss. Subtract B from A. $17,339,488 6.2010 taxable value, adjusted for court -ordered reductions. Add Line 3 and Line 5C. $2,403,999,862 7.2010 taxable value of property in territory the unit deannexed after Jan. 1, 2010. $0 Enter the 2010 value of property in deannexed territory. 8.2010 taxable value lost because property first qualified for an exemption in 2011. 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 to freeport or "goods -in -transit" exemptions. A. Absolute exemptions. Use 2010 market value: $159,034 B. Partial exemptions. 2011 exemption amount or 2011 percentage exemption times 2010 $8,861,889 value: C. Value loss. Add A and B. $9,020,923 9.2010 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 2011. Use only properties that qualified for the first time in 2011; do not use properties that qualified in 2010. A. 2010 market value: $0 B. 2011 productivity or special appraised value: $0 C. Value loss. Subtract B from A. $0 10. Total adjustments for lost value. Add lines 7, 8C and 9C. $9,020,923 11. 20 10 adjusted taxable value. Subtract Line 10 from Line 6. $2,394,978,939 12. Adjusted 2010 taxes. Multiply Line 4 by line 11 and divide by $100. w $11,256,401 13. Enter the amount of taxes refunded during the last budget year for tax years preceding tax year 2010. Enter the amount of taxes refunded during the last budget year for taxes preceding tax year 2010. Types of refunds include court decisions, Section 25.25(b) $20,818 and (c) corrections and Section 31.11 payment errors. Do not include refunds for tax year 2010. This line applies only to tax years preceding tax year 2010. 14. Taxes in tax increment financing (TIF) for tax year 2010. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the $0 unit has no 2011 captured appraised value in Line 16D, enter 0. 15. Adjusted 2010 taxes with refunds and TIF adjustment. Add Lines 12 and 13, subtract $11,277,219 Line 14. 16. Total 2011 taxable value on the 2011 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 include homeowners age 65 or older or disabled. A. Certified values $2,568,459,648 B. Counties: Include railroad rolling stock values certified by the Comptroller's office: $0 C. Pollution control exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control property (use this Line based on attorney's advice): $0 D. Tax increment financing: Deduct the 2011 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2011 taxes will be deposited $0 into the tax increment fund. Do not include any new property value that will be included in Line 21 below. E. Total 2011 value. Add A and B, then subtract C and D. $2,568,459,648 17. Total value of properties under protest or not included on certified appraisal roll. A. 2011 taxable value of properties under protest. The chief appraiser certifies a list of $62,399,757 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. 2011 value of properties not under protest or included on certified appraisal roll. $26,578,264 The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows 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. $88,978,021 18.2011 tax ceilings. Enter 2011 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other units enter "0." If $133,823,013 your taxing units adopted the tax ceiling provision in 2010 or a prior year for homeowners age 65 or older or disabled, use this step. 19.2011 total taxable value. Add Lines 16E and 17C. Subtract Line 18. $2,523,614,656 20. Total 2011 taxable value of properties in territory annexed after Jan. 1, 2010. Include both real and personal property. Enter the 2011 value of property in territory $0 annexed. 21. Total 2011 taxable value of new improvements and new personal property located in new improvements. "New" means the item was not on the appraisal roll in 2010. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to existing improvements may be included if the appraised value can be $26,772,135 determined. New personal property in a new improvement must have been brought into the unit after Jan. 1, 2009, and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2011. 22. Total adjustments to the 2011 taxable value. Add Lines 20 and 21. $26,772,135 23.2011 adjusted taxable value. Subtract Line 22 from Line 19. $2,496,842,521 24.2011 effective tax rate. Divide Line 15 by Line 23 and multiply by $100. $0.451659/$100 25. COUNTIES ONLY. Add together the effective tax rates for each type of tax the county levies. The total is the 2011 county effective tax rate. A county, city or hospital district that adopted the additional sales tax in November 2010 or in May 2011 must adjust its effective tax rate. The Additional Sales Tax Rate Worksheet (Appendix 4) on page 35 of the Texas Comptroller's 2011 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. Far North Estimate 7/11/2011 $93,709 pump and motor One Mil Fuller Paid 7/27/2011 $15,040 install starter Paid 10/27/2010 $49,206 pump and motor Paid 3/30/2011 $106,768 pump and motor Paid 3/30/2011 $7,550 sonar jet Paid 2/9/2011 $10,220 mill motor Paid 2/9/2011 $16,559 jack and fish Paid 12/1/2010 $20,240 mill and fish Paid 11/18/2010 $9,220 camera and fish clean drill through motor dislodge motor using a casing jack tried to dislodge motor with a shock sub pipe broke/motor fell to bottom NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecilP-nctcoq.orcl CITY: TOWN OF ADDISON CITY MANAGER: RON WHITEHEAD 1. Tax Rate: 2010-2011 .53 Anticipated 2011-2012 . 5573 2. Actual Tax Roll: 2010-2011 3,056,773,720 2011-2012 3,028,042,600 3. Sales Tax: 2010-2011 $9,377,79D 2011-2012 $9,56,340 4. Fee Rate Adiustments: CONFERENCE CENTRE RENTALS INCREASE 5% to 10% 5. Utility Rate Adiustments: WATER AND SEWER RATES INCREASE 5% ESTABLISH A STORM WATER UTILITY FEE 6. Health Insurance Cost Adiustments: ASSUME 5% INCREASE IN EMPLOYER COSTS 7. Salary Adiustments: merit/performance review 1 % across the board N/A SALARY INCREASE WILL BE A ONE—TIME PAYMENT AND NOT INCREASE BASE SALARIES 8. Pension/TMRS Rate: 2010-2011 1 5. 01 % 2011-2012 10. 99% RECOMMEND AD HOC 70% COLA TO COUNCIL 9. Other Comments: WE HAVE LOST 20% OF OUR APPRAISED VALUE IN 3 YEARS. FORTUNATELY, WE HAD 43% OF THE GENERAL FUND _IN RESERVE. THIS BUDGET TAKES IT DOWN TO 24$ CITY: CITY MANAGER: NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecila-nctcog.org Jim Holgersson Arlington, 1. Tax Rate: 2010-2011 64.8 ¢.$100 Anticipated 2011-2012 Same 2. 3. 4. Actual Tax Roll: 2010-2011 _$17.1B 2011-2012 _$17.2B Sales Tax: 2010-2011 $47.1 M (GF Only) 2011-2012 _$47.5M (GF Only) Fee Rate Adjustments: Add roof/foundation permit fee, Library non-resident user fee, 5. Utility Rate Adiustments: increase higher tier of water construction rate II is Health Insurance Cost Adjustments: 8% increase City contribu on, none to staff Salary Adiustments: merit/performance review % across the board 4% one time .may Pension/TMRS Rate: 2010-2011 17.07 2011-2012 16.77 9. Other Comments: NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecilCabnctcog.org CITY: Bedford CITY MANAGER: Beverly Griffith 1. Tax Rate: 2010-2011 .491609 Anticipated 2011-2012 .504329 2. Actual Tax Roll: 2010-2011 2,878,704,129 2011-2012 2,897,391,489 .163„r�"—(L' -/ t 3. Sales Tax: 2010-2011 9,610,000 2011-2012 9,200.000 iS L 4. Fee Rate Adiustments: Nothing significant /� �O [ 40 eX� 5. Utility Rate Adiustments: None recommended at this time �. aaiary Haiusimenis: menup�errurmance review v 7o acruss mu uvaru vio! ' 8. PensionlTMRS Rate: 2010-2011 6.77% 2011-2012 _ 4.77% ICMA-4%: �� o-) . ( -T..'ec ^-if - 9. Other Comments: NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecil(c nctcog.org CITY: Carrollton CITY MANAGER: Leonard Martin 1. Tax Rate: 2010-2011 .62 (rounded) Anticipated 2011-2012 .62 (rounded) 2. Actual Tax Roll: 2010-2011 $8.99 billion 2011-2012 $8.98 billion (Loss of .1%) 3. Sales Tax: 2010-2011 $20,100,000 2011-2012 $20,508,000 (+2%) 4. Fee Rate Adjustments: Building Inspection, Parks --Minor adjustments Trash collection--+ 29 cents 5. Utility Rate Adiustments: None, 6. Health Insurance Cost Adiustments: None 7, Salary Adjustments: merit/performance review % across the board 1.5% Additionally Fire & Police will get step increases & longevity 8. PensionlTMRS Rate: 2010-2011 16.74% 2011-2012 13.95% 9. Other Comments: Eliminated 14 positions; added in 6 Fire/Rescue Net change is a decrease of 8 positions NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecil(cDnctcog.org CITY: City of Cedar Hill CITY MANAGER: Alan Sims 1. Tax Rate 2010-2011: M&0 $0.48809 + I&S $0.18191 = $0.67000 Anticipated 2011-2012: M&0 $0.49982 + I&S $0.18606 = $0.68588 2. Actual Tax Roll 2010-2011: $2,795,373,935 2011-2012: $2,751,093,808 3. Sales Tax 2010-2011: $6,135,000; 0% change 2011-2012: $6,225,000; 1.5% increase 4. Fee Rate Adiustments: n/a 5. Utility Rate Adiustments: 3% increase; Water billing adjusted from $46.84 to $47.09; Sewer billing adjusted from $32.95 to 35.09; Total billing adjusted from $79.79 to 82.14 6. Health Insurance Cost Adiustments: No increase; the medical deductible has been reduced from $2.500 to VIL00. 7. Salary Adiustments: The FY2011-12 budget includes a one-time 3% salary increase(nf�or all-1 eligible employees to be paid in October 2011. h •�`N.:. ; . , �S t 8. Pension/TMRS Rate 2010-2011: Jan 1, 2011-Jan 1, 2012 the rate is 14.39% (Phase in rate —the full rate is 16.30); 2011-2012: Effective Jan 1, 2012: The full rate is 15.07% 9. Other Comments: n/a NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecil(&nctcog.org CITY: Colleyville CITY MANAGER: Jennifer Fadden 1. Tax Rate: 2010-2011 $0.3559 Anticipated 2011-2012 $0.3559 2. Actual Tax Roll: 2010-2011 _$3,740,986,145 2011-2012 $3,730,446,941_ 3. Sales Tax: 2010-2011 $2,635,731 Projected 2011-2012 _$2,641,300 Projected_ 4. Fee Rate Adiustments: No major changes 5. Utility Rate Adiustments: Will pass through any rate increases from TRA I: : 3% reduction from C4.� 44 7. Salary Adjustments: merit/performance review % across the board 1-2 % One-time, non -recurring payment of either 1 % or 2% of salary. (Still to be decided by Council) love 8. Pension/TMRS Rate: 2010`-2011 11.2% 2011-2012 7.38% A("' 9. Other Comments: NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecil(c)_nctcog.org CITY: Coppell CITY MANAGER: Clay Phillips 1. 2. 3. 4. 11 Tax Rate: 2010-2011 .69046 Actual Tax Roll: 2010-2011: 4,837,952,176 Sales Tax: 2010-2011: $7,725,000 Anticipated 2011-2012: .69046 2011-2012: $4, 801, 770, 954 (-.75%) 2011-2012: $9,000,000 Fee Rate Adiustments: Increasing ambulance fees, alarm permits, certain development fees, implementing rental property inspection Fee Utility Rate Adjustments: None. 6. Health Insurance Cost Adiustments: None 7. Salary Adiustments: merit/performance 4rev';30 across the board: 0% 8. PensionfTMRS Rate: 2010-2011: 16.77% 2011-2012: 15.28% 9. Other Comments: Had anticipated a 5% increase in health premium cost that proved unnecessary. Salary increases given at direction of Council. No salary increases given in current year and very small increase in previous year. Sales tax figures represent 1-cent General Fund revenue only. No additional staff. NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecil(a)nctco4.ora CITY: City of Dallas CITY MANAGER: Mary Suhm 1. Tax Rate: 2010-2011: $0.7970 per $100 assessed Anticipated 2011-2012: Same 2. Actual Tax Roll: 2010-2011: $83,425,479,138 2011-2012: $81,993,746,356 3. Sales Tax: 2010-2011: $212,114,276 (Year-end Projection) 2011-2012: $215,508,103 (Budgeted) 4. Fee Rate Adiustments: Recommending increase for multi -family apartment inspections from _$6.51 per unit to $10 per unit. 5. Utility Rate Adjustments: Residential Water rate increase of 6.9%. 6. Health Insurance Cost Adjustments: EmMovees' health care premium rates will increase on January 1.2012. Plan increases vary from $5 more per month for employee only coverage to $63 more per month for PPO family plans. Salary Adiustments: merit/performance review: None across the board: None Currently, in FY'11. civilian employees have pay rates ranging between 3.08% to 6 08% less than their pav rate from FY108. In FY'12 1 1673% of those pay cuts will be restored through the restoration of 3 mandatory city leave days (aka "furlough days") Uniform employees received a separate Pay reduction plan in FY111 In FY'12 they will also receive restoration of 3 mandatory city leave days. 8. PensionlTMRS Rate: 2010-2011 City contribution: 16.7% for Civilian Plan, 27.5% Uniform Plan I)SIJI2011-2012 City contribution: 18.37% for Civilian Plan 27.5% Uniform Plan The City of Dallas maintains it its own pension systems (separate plans/systems from both civilian & uniform employees) 9. Other Comments: NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecil(o)nctcoa.org CITY: Duncanville CITY MANAGER: Kent Cagle 1. Tax Rate: 2010-2011 $0.737692 Anticipated 2011-2012 _$0.737692 2 3. 4 Actual Tax Roll: 2010-2011 _$1.72 Billion 2011-2012 _$1.68 Billion. Sales Tax: 2010-2011 $5.1 million 2011-2012 $5.1 million Fee Rate Adjustments: N/A 5. Utility Rate Adiustments: 3% increase to base, 2%, 3%, 4%, 5% increase to tiers 3 S "r t~ i;ol* ��6. Health insurance Cost Adjustments: 20% increase to retirees, 3.5% increase to dependents Individual Deductible - $1,000 to $2,000 Family Deductible - $2,000 to $6,000 Copay - $25 to $35, added specialist co -pay of $50 7 A E 3% merit for 3% increase in civil service steps. review % across the board �i -t-1 Aftd- "A- PensionlTMRS Rate: 2010-2011 12.32% 2011-2012 5.72% 104% funded Other Comments. r f;rG'w. X- , CITY: CITY MANAGER: 1. 2. 3. 4. 5. 6. 7. 8. 9. NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecil nctcoc.00r_g CITY OF EULESS 4 Tax Rate: 2010-2011 .47 Anticipated 2011-2012 .47 Actual Tax Roll: 2010-2011 $2, 508, 803, 688 2011-2012 $2, 657, 437, 669 , h��r Sales Tax:2010-2011 Project 3% increase 2011-2012 2.5% growth over 2 7 Fee Rate Adiustments: I -lip �,•� over 2011 Budget. projections.J' ��••� No fee adjustments recommended. v� GARY L. MCKAMIE Utility Rate Adiustments: Water .23 cents average Wastewater .12 cents average c� Health Insurance Cost Adiustments: Slight increase in Health insurance premiums, approximately $20 per month to employee. Salary Adiustments: merit/performance review 3 .2 5 % across the board % w r� Pension/TMRS Rate: 2010-2011 17.99 2011-2012 19 . 3 6 0 City will qo to full rate. Other Comments: NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to:.scecil@nctcog.org CITY: Farmers Branch CITY MANAGER: Gary D. Greer 1. Tax Rate: 2010-2011 .5295 Anticipated 2011-2012 .5295 2. Actual Tax Roll: 2010-2011 $3.8 billion 2011-2012 $3.6 bililion (Down 3.65%) 3. Sales Tax: next year projections (percentage up or dowC)301. p 4. Fee Increases: Ambulance Fees plus adding for consumables 5. Utility Rate Adjustments: New DWU contract effective October 1 2010. Reduced cost. Possible resale options. 6. Health Insurance Cost Adjustments: None— Implemented self -insured program January 2011 with_ major cost shift to employee for employee & family coverage. 7. Salary Adjustments: merit/performance revie _0-4°! across the board 0% Implementation of compensation stud — 55 em to s maxed out 12 Full -Time Positions Eliminated (7 management) for FY'12. 100 FTE's eliminated since 200 Personnel now at 67% of General Fund budget — down from 79%. Two ACM's have more operational responsibility. H/R Director position eliminated. 8. Pension/TMRS Rate Change: Rate_22.30 2011-2012_19.4 (SB 350 Rate) Phase in Amount 18.47 Other Changes Total Change ru her Comments — Outsourced Library and Residential Sanitation in FY'11 blic Works and Engineering into one department. Actively pursuing ared service opportunities. Outsourcing bulk trash pick-up in FY'12. Consolidated NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecil(Wnctcog.org CITY: L 0' i CITY MANAGER: t-In A cln&._ K , -�( `Ve ( -, Pfl^- 1. Tax Rate: 2010-2011 0 • 41 Anticipated 2011-2012 st©• 2. Actual Tax Roll: 2010-2011� �o�S Qi�4 3 i� 2011-2012 G. 6 q (�rZ-4 3 . T Y 7 fy ExclU�9 V��t�e c'oV4v��c� Tca _L�crC-$1-tj 3. Sales Tax:2010-2011 2011-2012 �1,0$Q r-cn Ce 4. Fee Rate Adiustments: taw 5 7 Salary Adiustments: merit/performance review % across the board % Pension/TMRS Rate: 2010-2011 2011-2012 1 b �(% f Q( Z© ?j \; � i e` Cc� � ,,.Aar i i— t l, ��Ici7 o t L �' 7 t CD( -A 9. Other Comments: eF if) � rP L� t -1 -7 - CITY CITY MANAGER: NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Grand Prairie, TX Tom Hart Please email to: scecilCN'_nctcog.orq 1 Tax Rate: 2010/2011 0.669998 Anticipated 2011112 0.669998 2 Actual Tax Roll: 2010-2011 $9 288.255.529 2011-2012 $9,442,941.551 3. Sales Tax: 2010-2011 -3 7 down from 2009/10 Actual but 0.1% up from 2010/11 Approved Budget 2011/2012 5 0% up from 2010/11 Projection and 5.1% up from 2010/11 Approved Budget 0 5 N 7 0 0 Fee Rate Adjustments: None Utility Rate Adjustments: Solid Waste 3.3% Residential Rate Increase Decrease of 10.7% in FYI he board4 koo Salary Adiustments: merit/performance review 3% merit for full and part time non -civil service eligible employees All civil service will receive a 3% merit and remain eligible for 5% step increases. Pension/TMRS Rate: 2010-2011 17.46% 2011-2012 18.07% Other Comments: CITY: CITY MANAGER: 2 3 4. 5 6. 7. 8. 9. NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecil(cDnctcog.org Haltom City Tom Muir Tax Rate: 2010-2011 .646371 Anticipated 2011-2012 .65174 Actual Tax Roll: 2010-2011 $1.542B 2011-2012 $1.551B Sales Tax: 2010-2011 $9.706M 2011-2012 $10.016M Fee Rate Adjustments: Several minor adjustments but none of any note. Utility Rate Adjustments: Water/Sewer— No Adiustment. Trash/Recycling— 2.8% increase. Storm Drainage Fee — increase under consideration but several options are being considered at this time. Health Insurance Cost Adjustments: Medical — 6.8% increase. Dental — 5% increase. Salary Adjustments: merit/performance review % across the board 2 % Pension/TMRS Rate: 2010-2011 17.95% (Phase In) 2011-2012 19.65% (Full) Other Comments: Adding one (1) full-time position and two (2) part-time positions to re -open the Library on Mondays. Also adding three (3) part-time positions to Parks Maint. The only increase to the tax rate is what the voters authorized in last November's bond election. NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecilOnctcoo-ora CITY: L_-------- CITY MANAGER: 1. Tax Rate: 2010-2011 Q • ZZ Anticipated 2011-2012 () . 7' 2, 2. Actual Tax Roll: 2010-2011 41.4Z fi „`j_JDv 2011-2012 3. Sales Tax: 2010-2011 �� , > 2011-2012 4 5101000 4. Fee Rate !Il ' ...r&? 1 '' 1-' 1 1 r r V 5. Utility Rate Adjustments: lua I?&m "'ii)Sawn 6. Health Insurance Cost Adjustments: ' 'S/, I�Ve 7V F'Low 7. Salary Adjustments: n;aeWperformance review % across the board -t— % 8. PensionfTMRS Rate: 2010-2011__1?.f/f 2011-2012 6.7,L./i ►�,t__ObAtA___. _�t*!! !f✓g�i4�6 /0%Il_hut''ti'»r .a!P_}yry _G?AfiLWA-Viv -1vaWItews 9. Other Comments: NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget issues Work Sheet Please complete the questionnaire and return to us by August 16, 2011 Please email to: scecil(a)nctcoq.orq CITY: Hurst CITY MANAGER: Allan Weegar 1. Tax Rate: 2010-2011 $0.578 Anticipated 2011-2012 $0.578 2. Actual Tax Roll: 2010-2011 $2.575 billion 2011-2012 $2.569 billion 3. Sales Tax: 2010-2011 $8.475 million (General Fund) 2011-2012 $7.568 million (General Fund) Includes Economic Contingency Reserve 4. Fee Rate Adjustments: Rates were established for expanded meeting space at the Library and market driven adiustments are being considered for the Hurst Conference Center 5. Utility Rate Adiustments: 3.5% rate increase for residential and commercial customers based upon an 11 % increase in wholesale water rates. I lit, ;0 6. Health Insurance Cost Adiustments: Employees will pagan additional $10 per month for coverage. Deductibles for the City's Enhanced Plan were increased and 90-day mail-order prescription costs will increase from a 60-day equivalency to a 75-day equivalency. 7. Salary Adiustments: merit/performance review N/A %across the board 1.75 % S� � An additional 0.25% to 0.5% will be provided to approximately 20% of the City's full-time employees based upon salary survey results. (ue y 8. Pension/TMRS Rate: 2010-2011 15.73% 2011-2012 11.32% all 9. Other Comments: Hurst Senior Center hours will be increased by 15 hours per week. The General Fund expenditure increase is 1.27% following decreases of 1.2% and 1.04% in the two preceding years. Sales tax revenue continues to grow, but we remain at levels equivalent to FY 2005. C44,- eV1-- "4;*, NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecil(ainctcog.orq CITY: Lancaster S C)kl- '1 t OP CITY MANAGER: Opal Mauldin Robertson t 1. Tax Rate: 2010-2011 $0.8675 Anticipated 2011-2012 $0.8675 2. 3. 4. 5. Actual Tax Roll: 2010-2011 $1,496,307,675 2011-2012 $1,497,549,787 Sales Tax: 2010-2011 est. $7,000,000 2011-2012 budgeted $7,200,000 Fee Rate Adjustments: N/A JAXPA Utility Rate Adjustments: Water +$6.60; Waste Water +$2.00: Sanitation +3.5% ;,44 V Health Insurance Cost Ad'ustme 4.21 /o decrease Salary Adiustments: medt/performance review 0% across the board 0% Pension(TMRS Rate: 2010-2011 14.44% 2011-2012 13.70% 9. Other Comments: Civil Service step C� CttA 45 � So �1t) NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: sceciK&,nctcog.org CITY: LEWISVILLE CITY MANAGER: CLAUDE KING 1. Tax Rate: 2010-2011 .44021 (.32289 O/M) Anticipated 2011-2012 2. Actual Tax Roll: 2010-2011 $6.1576 2011-2012 $6.271B 3. Sales Tax: 2010-2011 $18.892 (UP 1.5%) 2011-2012 SAME 4. Fee Rate Adiustments: AMBULANCE: UP 1 5. Utility Rate Adiustments: WATER/SEWER UP .65% SAME 6. Health Insurance Cost Adjustments: INTERNAL PREMIUM UP 15%, NEW HSA PLAN, RETIREE PREMIUMS UP 10-70% (depending on service bracket), EE PREMIUM FOR HRA UP 33%, ADD'L CHARGE FOR SMOKERS, ADD'L CHARGE FOR NON-PARTICPATION IN WELLNESS CHECKUP 7. Salary Adiustments: 1% GEN GOV MERIT, 1% MKT P/F (PLUS STEP AS ELIGIBLE) 8. Pension/TMRS Rate: 2010-2011 16.58% 2011-2012 17.61% 9. Other Comments: SALES TAX ELECTION FOR POLICE/FIRE IN FALL 1/8 CENT EACH NORTH TEXAS CI ENT ASSOCIATION CITY MANAGF�S' I 1SOR'( F8MMITTEn. North Central exas ouncil overnmen s Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecil—nctcog.org CITY: M -, ,,-s- ,- -- del CITY MANAGER: 1. Tax Rate: 2010-2011 v 7 Anticipated 2011-2012 lReWiSp Y74 Ste' 2. Actual Tax Roll: 2010-2011 2011-2012 , -✓ . I)'�%�a't�� 8 t,� 60X*Jl,L 3. Sales Tax: 2010-2011 Q.M 2011-2012 4. Fee Rate Adiustments: 5. Utility Rate Adiustments: Y. Qo zlo 6. Health Insurance Cost Adiustments: � V-'` -e_ 7. Salary Adiustments: medUperformance review it) % across the boa 8. PensionlTMRS Rate: 2010-2011 . �.3 ~% 2011-2012 A" 7 9. Other Comments: I% 41 s o � 7 n.g3i;p r r.X •? . -10-' ('6 (D -c r:vried F rpr> °lo NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecil _nctcoq.orq CITY: Mesquite CITY MANAGER: Ted Barron 1. Tax Rate: 2010-2011 $0.6400 per $100 valuation Anticipated 2011-2012 Same — no increase. 2. Actual Tax Roll: 2010-2011 $5,705,873,652 2011-2012 $5,618,230,205 (down 1.54%) 3. Sales Tax: 2010-2011 $26,025,000 2011-2012 $26,370 000 (up 1.3%) 4. Fee Rate Adjustments: No user fee increases are planned. 5. Utility Rate Adiustments: _ Pass -through cost increases from North Texas Municipal Water District will require a 6 86% increase in water and wastewater rates for the average residential customer. The proposed Water Rate for both Residential and Commercial customers is $5 65 minimum for the first 1,000 gallons and $4.60 per 1.000 gallons above the minimum The proposed Wastewater Rate for both residential and commercial customers is $7.80 minimum for the first 1,000 gallons of water consumed and $4 00 per 1,000 gallons above the minimum. Note: Residential Wastewater bills are capped at 8,000 gallons of water consumed (i.e., no more than $35.80 per month regardless of the amount of water used). 6. Health Insurance Cost Adiustments: Plan benefit changes such as increasing deductibles and prescription co -pays h. Account HSA PNoremium increases for HSA Plan. Slight increases to re PO �O =Plans.—MV4CCC> .. "r 7. Salary Adiustments: merit/performance review 4% across the board 0% - No Across the Board increases Note: the 4% Merit Increase is only for Low -Wage Employees — those earning less than $35 000/year. The only other salary adiustments are 5% Step Increases for 39 firefighters and police officers who have less than .f eP 5years of service Other proposed pay increases include a $10 increase in Ambulance Assignment Pay, from the to% • Current rate of $20 to $30 per day. 8. Pension/TMRS Rate: 2010-2011 15.77°/ ad hoc 011-2012 12.61% if proposed salary adjustments are approved. 9. Other Comments: None. NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 16, 2011 Please email to: scecila-nctcog.org CITY: North Richland Hills CITY MANAGER: Mark Hindman 1. Tax Rate: 2010-2011 $.57 Anticipated 2011-2012 $.57 2. Actual Tax Roll: 2010-2011 $3,602,317,711 2011-2012 $3,618,184,021 3. 4. Sales Tax: 2010-2011 Fee Rate Adjustments: $8,223,511 2011-2012 Residential Solid Waste-3.25% increase per $8,417,919 contract with Duncan 5. Utility Rate Adiustments: 7% water rate increase including 4% increase from wholesale suppliers 6.7% increase in wastewater rates Conservation based water rates implemented after a rate study. Consumption rate increases $ 03 per 1,000 gallons after 10,000 gallons J 6. Health Insurance Cost Adjustments: 3% employee premium increase. 3% city cost increase. Js�`yo No plan changes 90 7. Salary Adjustments: merit/performance revKw 2.0 o across the board 0 % / Salary ranads increased b .0% r yto �3 -. �.,.� t b;C- ►e���L2. 8. Pension/TMRS Rate: 2010-2011 17.26% 2011-2012 17.77% rCi 9. Other Comments: /lIC - c Alt o -'0 V Y Y J" NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE ' Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecilenctcog.org CITY: City of Plano, Texas CITY MANAGER: Bruce D, Glasscock 1. Tax Rate: 2010-2011 48.86 Anticipated 2011-2012 48.86 2. Actual Tax Roll: 2010-2011 _$24.7 billion 2011-2012 $25.0 billion 3. Sales Tax: 2010-2011 $58.0 million 2011-2012 _Projected $61.9 million but have a cap of $57 million included in next yeaes budget per City Council policy 4. Fee Rate Adiustments: Added a commercial fire inspection fee by building size and type 5. Utility Rate Adiustments: none planned Have passed on NTMWD increases since 2002. Due to water usage and a healthy fund balance, no Increase is planned this year. r 6. Health Insurance Cost Adjustments: none planned 7. Salary Adiustments: merit/performance review % across the board 2 Step increases for civil service Y-pit 8. Pension/TMRS Rate: 2010-2011 16.94 2011-2012 G17.67 9. Other Comments: Eliminated $7.0 million in operating expenditures including 17 full-time employees for FY 2011-12. NORTH TEXAS CITY MANAGEMENT ASSOCIATION CITY MANAGERS' ADVISORY COMMITTEE Budget Issues Work Sheet Please complete the questionnaire and return to us by August 15, 2011 Please email to: scecil(cDnctcog.org CITY: Richardson CITY MANAGER: Bill Keffler 1. Tax Rate: 2010-2011 $0.63616 Anticipated 2011-2012 $0.63516 2. Actual Tax Roll: 2010-2011 $9,711,158,368 2011-2012 $9,746,482,430 / .4% increase 3. Sales Tax: 2010-2011 $24.6M Estimated 2011-2012 $23.8M Proposed 13.2% decrease 4. Fee Rate Adjustments: Increase Ambulance transport fee $100 — increase various building permits including Apartment Inspection and Rental Registration I green fee increases in a range of $2 - $4 per round 5. Utility Rate Adjustments: Possible mid -year 2011- increase is proposed at this time. 6. Health Insurance Cost Ad'ustm ts: The City will be picking up a $2M or 17% increase in the he insurance program, and none of this increa assed on to the em a"c.- � ill,-*.4,-(741. 7. Salary Adjustments: merit/performance review across the board •�`i �w 50% of employees will be eligible for step increases, while those employees in single step pos�iti-on_s or currently topped out will be eligible for a 2% merit increase. Sre e' ►io e1_0 jVWw / 8. Pension/TMRS Rate: 2010-2011 19.31% 2011-2012 14.79% 9. Other Comments: