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HomeMy WebLinkAbout2315 08-22-2022ORDINANCE NO. 2315 AN ORDINANCE LEVYING TAXES FOR THE TAX YEAR 2022 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 9, 2022, the City Council held a public hearing on the proposed budget for the Fiscal Year 2022-2023; and WHEREAS, the City Council has approved, by a separate ordinance adopted on August 22, 2022, an annual budget for the fiscal year beginning October 1, 2022, and ending September 30, 2023 (tax year 2022); 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 2022; and WHEREAS, the City Council held a public hearing on the proposed tax rate on August 22, 2022, 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 2022 and for each tax year thereafter until otherwise ordained: $0.370847 for the purposes of maintenance and operation $0.089153 for the payment of principal and interest on debt of the City $0.46 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, 2022, 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 1.61 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY-$32.04. 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: An exemption of up to: $5,000 of the assessed value $7,500 of the assessed value $10,000 of the assessed value $12,000 of the assessed value For a disability rating of at least: but less than: 10% 30% 30% 50% 50% 70% 70% and over SECTION 5. The taxes levied by this Ordinance shall be due and payable on October 1, 2022, and shall become delinquent on February 1, 2023. 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, 2023. Ordinance No. 2315, Page 2 of 4 SECTION 6. If the tax is unpaid after January 31, 2023, 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, 2022, may pay the remaining one-half of the taxes without penalty or interest before July 1, 2023, 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, 2023, 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. RTXGK*riIain 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. 2315, Page 3 of 4 SECTION 12. This ordinance shall become effective from and after its date of passage. PRESENTED AND APPROVED ON FIRST AN meeting of the Euless City Council on August 22, 2022, nays, and 0 abstentions. APPROVED: Linda - artin, Mayor ATTEST: i Sutter, RMC, CMC, City Secretary APPROVED AS TO FORM: n 11L, j a, *�� ara Leahy White, City Attorney Ordinance No. 2315, Page 4 of 4 D FINAL READING at a regular by a vote of 7 ayes, 0 AFFIDAVIT OF PUBLICATION Account # Order Number Identification Order PO Amount Cols Depth 10663 299147 FTW-8-5-2022 Tax Rate Notice $675.00 3 10.18 in Attention: JEANNE FLORES CITY OF EULESS 201 N ECTOR DR EULESS, TX 760393543 Copy of ad content is on the next page THE STATE OF TEXAS COUNTY OF TARRANT Before me, a Notary Public in and for said County and State, this day personally appeared Amanda Grisham, Bid and Legal Coordinator for the Star - Telegram, published by the Star -Telegram, Inc. at Fort Worth, in Tarrant County, Texas; and who, after being duly sworn, did depose and say that the attached clipping of an advertisement was published in the above named paper on the listed dates: No. of Insertions: 1 Beginning Issue of: 08/05/2022 Ending Issue of: 08/05/2022 Sworn to an su scri e e ore me t is 5t ay o August in the year of 2022 Notary Public in and for the state of Texas, residing in Dallas County Wins L7j a.. Extra dwrge for lost or duplicate affidavits. Legal document please do not destroy! NOTICE OF PUBLIC HEARING ON TAX INCREME AVzrataof*DABOOMW$10(lvWw&Mnh"b6An PWMAdby#M WNW1110 body of oft of R60119, l4 & PMRIOM W RAM *DAtf4000 w4100 HO-FLiM1HRUVEMETAX RATE $MAN 311por4100 VOTHt-APPRD1fJL MkX RAM $CA07881 per $100 Ths noafwwr+ win is rota Is the = ram for the 2M to yxar that wil mho Uw aam amauat of pmpa 4 Hoc raw un tar [xyr of 6dnse, 7Wm from ira mm pmperloe kt bolt t m 2Ci21 tmr hoer and the 2022 i m ym. The ioYaeppmW rota Is the hicibW that We that C2hr of SuNes, 7bus may adopt wtt oA holdrp an aleodon to aeak,roW epprawi of the ndL The pmpoara in rant in WMW than tnr MfaK-rrMMA tee rat& Thla maane thoi City of Sulam T mos is pmposlep b tecmaoo prvporty taws for Um 202E taxvW. A PURUC HEARIMit3 ON IM PROPOSM TAX RATE WILL BE HS Cl ON AUOLM 214 Mn AT "M PM AT EAU C" HY 2M N. Enter Urtel E WMI, TW" 79M Tho propoesd bit rots N notipoWa then the votltrvepprwsl tmc nAL As ■ reMrtt, My of EStNw, Taal v not ntil 0 to hold on +Nation of lahkh votara may eaaept of to" to pn PMW hex rein tiaaa W, you MY y4" support for or 99maun io tlro wupoeed ter tutu by o mkxltlnu itm snsb" d fm Sidle Ob founoll of CRy of Eulsw, Taw d thrr dioee or by cbmdnp lte ptbio haarttp mmiarnd abort VOUR TAXES OWED UNDER ANY t'JF THE RATER UENY10NED AEME CAN nE 10AI-C"TED AS FOULOM Property+ in stxtta t- Om nd*t x itaAable dins d yolr ptow 100 FOR tie p mpovii : Limb MEtin, W1%W Tta Oft m rd Pb M 1 irnlnjr Tompksu, Plem 2 Eddls Pda% Wyor Pro Tnm, PAM a Harty EMW PNw 6 Tim Pau K Piew e 010AdiVP11 a propo t � areaatvaift f,Ltl Wllf Party Bynum, Ptaoe 4 VUH try trxl a ■rt 10 yMw loam p gwty is datanasa on which yuu mn eery ace Inipmr Wn raywono vmw pmpwty tin, hotudm idorndon about propveed txK mbn and eah*duNd Rubio hm*w of eaoh entity that M e yaw prmputy. The Sit Tian LrdetaMm maclfM ttu manmr h Whiah tna vatar opprowl btrs rad� �*� 6d Iwtttlta rai'►Ct atrtrrth Ot GrtY tla�l h tnd t►hld�. Tho Nio- no bd* cQmpffw lie tines tis: oeod on the aarim meidatoa ttaseslaad by ty d Eu mw6Ti koyurto the taupe wepomW is be a mo ri d on" rmrapa twdarraa nomsfYad by City of Eutaty, T� wa yaar. MWxrMQMr*100 e . t0+�7i�OGC $G4tfQODD-DGtUdD.ar-SiQS' e arenw hoatrwierd ,"�➢9'1a.8+4 �1.08e.ts ;tw�eaea at 7ataa a x low an a0 ;ttA9tll 19 :4=19 4,41+4;11W aan all prnpertaae 1,fil>4, T, or 7.111% For wlaLano+ with to oaivrt dan116 PNaee oonM the tax &"ON r for tXp d Eliaair, Tiaots st 017-ga&1 0D ar , or YM hfjwJfi*rrateuluwtc.gpW1■aneiormow anicnr vJw NOTICE OF PUBLIC HEARING ON TAX INCREASE A tax rate of $0.460000 per $100 valuation has been proposed by the governing body of City of Euless, Texas. PROPOSED TAX RATE $0.460000 per $100 NO -NEW -REVENUE TAX RATE $0.433030 per $100 VOTER -APPROVAL TAX RATE $0.467831 per $100 The no -new -revenue tax rate is the tax rate for the 2022 tax year that will raise the same amount of property tax revenue for City of Euless, Texas from the same properties in both the 2021 tax year and the 2022 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 2022 tax year. A PUBLIC HEARING ON THE PROPOSED TAX RATE WILL BE HELD ON August 22, 2022 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: AGAINST the proposal: PRESENT and not voting: ABSENT: Linda Martin, Mayor Tim Stinneford, Place 1 Jeremy Tompkins, Place 2 Eddie Price, Mayor Pro Tem, Place 3 Harry Zimmer, Place 5 Perry Bynum, Place 4 Tika Paudel, Place 6 Visit Texas.gov/PropertyTaxes to find a link to your local property tax database on which you can easily access information regarding your property taxes, including information about proposed tax rates and scheduled public hearings of each entity that taxes your property. 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. 2021 2022 i Change Total tax rate (per $100 $0.475000 [$0.460000 decrease of of value) ; -0.015000, or -3.16% 1 Average homestead taxable 1$192,283 $229,600 increase of value 137,317, or 19.41 % Tax on average homestead $913.34 1$1,056.16 (increase of 142.82, or 15.64% Total tax levy on all $22,306,107 !$23,890,414increase of properties 1,584,307, or 7.100/10; For assistance with tax calculations, please contact the tax assessor for City of Euless, Texas at 817-685-1400 or citysecretary@eulesstx.gov, or visit https://www.euiesstx.gov/home for more information.