HomeMy WebLinkAbout2433 08-18-2025ORDINANCE NO. 2433
AN ORDINANCE LEVYING TAXES FOR THE TAX YEAR 2025 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 12, 2025, the City Council held a public hearing on the
proposed budget for the Fiscal Year 2025-2026; and
WHEREAS, the City Council has approved, by a separate ordinance adopted on
August 18, 2025, an annual budget for the fiscal year beginning October 1, 2025, and
ending September 30, 2026 (tax year 2025); 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 2025; and
WHEREAS, the City Council held a public hearing on the proposed tax rate on
August 18, 2025, 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 2025 and for each tax year thereafter until otherwise ordained:
$0.38943 for the purposes of maintenance and operation
$0.087036 for the payment of principal and interest on debt of the City
$0.476466 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, 2025, 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 3.25 PERCENT AND WILL
RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME
BY APPROXIMATELY $24.14.
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:
For a disability rating of
at least: but Tess 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, 2025,
and shall become delinquent on February 1, 2026. 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, 2026.
Ordinance No. 2433, Page 2 of 4
SECTION 6.
If the tax is unpaid after January 31, 2026, 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, 2025, may pay the
remaining one-half of the taxes without penalty or interest before July 1, 2026, 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, 2026, 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. 2433, 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 18, 2025, by a vote of 6 ayes, 0 nays,
and 0 abstentions.
APPROVED:
Linda Martin, Mayo
ATTEST:
im ' utter, TRMC, CMC
City Secretary/Chief Governance Officer
APPROVED AS TO FORM:
City Attorney
Ordinance No. 2433, Page 4 of 4