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HomeMy WebLinkAbout2289 08-16-2021 ORDINANCE NO. 2289 AN ORDINANCE LEVYING TAXES FOR THE TAX YEAR 2021 FOR THE CITY OF EULESS, TEXAS; PROVIDING FOR CERTAIN EXEMPTIONS THEREFROM; ENACTING PROVISIONS INCIDENT AND RELATING TO THE SUBJECT AND PURPOSE OF THIS ORDINANCE; REPEALING CONFLICTING ORDINANCES; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, on August 10, 2021, the City Council held a public hearing on the proposed budget for the Fiscal Year 2021-2022; and WHEREAS, the City Council has approved, by a separate ordinance adopted on August 16, 2021, an annual budget for the fiscal year beginning October 1, 2021, and ending September 30, 2022 (tax year 2021); and WHEREAS, the City Council finds that an ad valorem tax must be levied to provide the revenue requirements of the budget for tax year 2021; and WHEREAS, the City Council held a public hearing on the proposed tax rate on August 16, 2021, and complied with all other statutory and constitutional requirements concerning the levying and assessing of ad valorem taxes; and WHEREAS, all citizens and interested persons were given an opportunity to be heard regarding the proposed budget and the proposed tax rate. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, THAT: SECTION 1. The City of Euless, Texas does hereby adopt and levy the following tax rate for tax year 2021 and for each tax year thereafter until otherwise ordained: $0.402888 for the purposes of maintenance and operation $0.072112 for the payment of principal and interest on debt of the City $0.475 Total tax rate The above tax rate shall be assessed and collected on each One Hundred Dollars ($100.00) of assessed value of all taxable property, real, personal and mixed, situated within the corporate limits of the City of Euless on January 1, 2021, and not exempt from taxation by the Constitution and statutes of the State of Texas. The tax so levied and assessed shall be apportioned to the accounts and funds in the amounts as set forth in the annual budget of the City adopted for the fiscal year. THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE. THE TAX RATE WILL EFFECTIVELY BE RAISED BY 4.96 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $20.94. SECTION 2. There shall be exempted from the assessed valuation of all residential homesteads for which proper application shall have been made, an amount equal to twenty percent (20%) of the assessed value of such residential homestead. The exemption shall be granted to any such residential homestead and improvements qualifying for same as provided by law. SECTION 3. The sum of thirty-five thousand dollars ($35,000) of the assessed valuation of residence homesteads of residents of the City of Euless who are sixty-five (65) years of age or older shall be exempted from all ad valorem taxes herein levied by the City. SECTION 4. There shall be exempted from the assessed valuation of all residential homesteads of disabled veterans for which proper application shall have been made a portion of such valuation in accordance with the following schedule as allowed by the Texas Tax Code, Section 11.22: For a disability rating of An exemption of up to: at least: but less than: $5,000 of the assessed value 10% 30% $7,500 of the assessed value 30% 50% $10,000 of the assessed value 50% 70% $12,000 of the assessed value 70% and over SECTION 5. The taxes levied by this Ordinance shall be due and payable on October 1, 2021, and shall become delinquent on February 1, 2022. Except as provided in Section 7 below, payment of such tax is due in one full installment. Taxes shall be payable at the office of the Tarrant County Tax Collector. There shall be no discount for taxes paid prior to January 31, 2022. Ordinance No. 2289, Page 2 of 4 SECTION 6. If the tax is unpaid after January 31, 2022, such tax will become delinquent and penalty and interest will attach and accrue as provided by Section 33.01 of the Texas Tax Code. SECTION 7. A person who pays one-half of the taxes before December 1, 2021, may pay the remaining one-half of the taxes without penalty or interest before July 1, 2022, as provided and authorized by Section 31.03 of the Texas Tax Code. SECTION 8. As provided by Section 33.07 of the Texas Tax Code, in the event the taxes become delinquent and remain delinquent on July 1, 2022, and in the event such delinquent taxes are referred to an attorney for collection, an additional penalty in the amount of the compensation to be paid in connection with the collection of the delinquent taxes as specified in the contract with the attorney shall be added as collection costs to be paid by the taxpayer. SECTION 9. The Tarrant County Tax Collector is hereby authorized to collect the taxes levied under this Ordinance. The City and Tarrant County shall have available all rights and remedies provided by law for the enforcement of the collection of taxes levied under this Ordinance. SECTION 10. All ordinances or parts of ordinances in conflict herewith are repealed to the extent of conflict only. SECTION 11. SEVERABILITY CLAUSE. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs, and sections of this Ordinance are severable, and if any phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs, and sections of this ordinance, since the same would have been enacted by the City Council without the incorporation in this ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. Ordinance No. 2289, Page 3 of 4 SECTION 12. This ordinance shall become effective from and after its date of passage. PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on August 16, 2021, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: f inda Martin, May r ATTEST: 2 Sutter.ThMC, CMC, City Secretary APPROVED AS TO FORM: Wayne K. Olson, City Attorney Ordinance No. 2289, Page 4 of 4 NOTICE OF PUBLIC HEARING ON TAX INCREASE A tax rate of $0.475000 per $100 valuation has been proposed by the governing body of City of Euless, Texas. PROPOSED TAX RATE $0.475000 per $100 NO -NEW -REVENUE TAX RATE $0.468587 per $100 VOTER -APPROVAL TAX RATE $0.476825 per $100 The no -new -revenue tax rate is the tax rate for the 2021 tax year that will raise the same amount of property tax revenue for City of Euless, Texas from the same properties in both the 2020 tax year and the 2021 tax year. The voter -approval rate is the highest tax rate that City of Euless, Texas may adopt without holding an election to seek voter approval of the rate. The proposed tax rate is greater than the no -new -revenue tax rate. This means that City of Euless, Texas is proposing to increase property taxes for the 2021 tax year. A PUBLIC HEARING ON THE PROPOSED TAX RATE WILL BE HELD ON August 16, 2021 AT 7:00 PM AT Euless City Hall 201 N. Ector Drive Euless, Texas 76039. The proposed tax rate is not greater than the voter -approval tax rate. As a result, City of Euless, Texas is not required to hold an election at which voters may accept or reject the proposed tax rate. However, you may express your support for or opposition to the proposed tax rate by contacting the members of the Euless City Council of City of Euless, Texas at their offices or by attending the public hearing mentioned above. YOUR TAXES OWED UNDER ANY OF THE RATES MENTIONED ABOVE CAN BE CALCULATED AS FOLLOWS: Property tax amount= (tax rate) x (taxable value of your property)/100 FOR the proposal: Linda Martin, Mayor Tim Stinneford, Mayor Pro Tem, Place One Jeremy Tompkins, Place Two Eddie Price, Place Three Perry Bynum, Place Four Harry Zimmer, Place Five Tika Paudel, Place Six AGAINST the proposal: PRESENT and not voting: ABSENT: The 86th Texas Legislature modified the manner in which the voter -approval tax rate is calculated to limit the rate of growth of property taxes in the state. The following table compares the taxes imposed on the average residence homestead by City of Euless, Texas last year to the taxes proposed to be imposed on the average residence homestead by City of Euless, Texas this year. 2020 2020 Change Total tax rate (per $100 of value) $0.462500 $0.475000 increase of $0.012500, or 2.70% Average homestead taxable value $191,350 $192,283 increase of $933, or 0.49% Tax on average homestead $884.99 $913.34 increase of $28.35, or 3.20% Total tax levy on all properties $21,555,761 $22,088,728 increase of $532,967, or 2.47% For assistance with tax calculations, please contact the tax assessor for City of Euless, Texas at (817)685-1444 or jjeweli@eulesstx.gov, or visit www.eulessb(.gov for more information.