R-09-08-18-5A - 8/18/2009RESOLUTION NO. R -09-08-18-5A
WHEREAS, Chapter 26 of the Property Tax Code [Vernon's Texas
Codes Annotated, Tax Code, Sections 26.01 et. seq.] requires taxing
units to comply with truth -in -taxation laws in adopting their tax
rates, and
WHEREAS, the Finance Director has calculated the effective tax
rate and the rollback rate, submitted them to the City Council and
caused them to be published in a newspaper of general circulation.
WHEREAS, the City of Round Rock's 2009 proposed tax rate
exceeds the effective rate, and
WHEREAS, it is mandatory in such case for the governing body
of the City of Round Rock to vote to place the proposal to adopt the
rate on the agenda of a future meeting as an action item on which a
record vote will be taken, and
WHEREAS, it is necessary for the City Council to set a date,
time, and place for the holding of two public hearings on the
proposed property tax rate, Now Therefore
BE IT RESOLVED BY THE COUNCIL OF THE CITY OF ROUND ROCK,
TEXAS,
That the first public hearing on the 2009 proposed property tax
rate be held on the 3rd day of September, 2009, at 5:00 o'clock p.m.
at 221 E. Main Street, Round Rock, Williamson County, Texas, and the
second public hearing on the 2009 proposed property tax rate be held
on the 10th day of September, 2009 at 7:00 o'clock p.m. at 221 E.
Main Street, Round Rock, Williamson County, Texas.
That the ordinance to adopt the 2009 proposed property tax rate
be placed on the agenda of the September 10, 2009 meeting of the
O:\wdox\SCC1nts\0112\0905\MUNICIPAL\R908185A.DOC/rmc
Round Rock City Council as an action item on which a record vote of
the first reading will be taken and recorded.
That the ordinance to adopt the 2009 proposed property tax rate
be placed on the agenda of the September 24, 2009 meeting of the
Round Rock City Council as an action item on which a record vote of
the second reading and final adoption will be taken and recorded.
That the City Council hereby approves the form of the attached
Notice of Public Hearings on Tax Increase, attached hereto as
Exhibit "A" and incorporated herein
the City Secretary to publish
for all purposes, and directs
same in accordance
with the provisions
of Section 26.06 of the Texas Tax Code.
The City Council hereby finds and declares that written notice
of the date, hour, place and subject of the meeting at which this
Resolution was adopted was posted and that such meeting was open to
the public as required by law at all times during which this
Resolution and the subject matter hereof were discussed, considered
and formally acted upon, all as required by the Open Meetings
Chapter 551, Texas Government Code, as amended.
RESOLVED this 18th day of August, 009.
J
SARA L. WHITE, City Secretary
2
ALAN MCGRAW, Mayor
City of Round Rock, Texas
Act,
Notice of Public Hearing on Tax Increase
The City of Round Rock 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 4.62 percent (percentage by which proposed tax rate
exceeds lower of rollback tax rate or effective tax rate 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 September 3, 2009 at 5 p.m., at City Council Chambers.
The second public hearing will be held on September 10, 2009 at 7 p.m., at City Council Chambers.
The members of the governing body voted on the proposal to consider the tax increase as follows:
FOR: McGraw, Clifford, Honeycutt, White, Salinas, Whitfield
AGAINST: None
PRESENT and not voting: None
ABSENT: Moman
The average taxable value of a residence homestead in the City of Round Rock last year was $185,325
(average taxable value of a residence homestead in the taxing unit for the preceding tax year, disregarding
residence homestead exemptions available only to disabled persons or persons 65 years of age or older).
Based on last year's tax rate of $0.36522 per $100 of taxable value, the amount of taxes imposed last year on
the average home was $676.84 (tax on average taxable value of a residence homestead in the taxing unit for
the preceding tax year, disregarding residence homestead exemptions available only to disabled persons or
persons 65 years of age or older).
The average taxable value of a residence homestead in the City of Round Rock this year is $181,480 (aver-
age taxable value of a residence homestead in the taxing unit for the current tax year, disregarding residence
homestead exemptions available only to disabled persons or persons 65 years of age or older). If the
governing body adopts the effective tax rate for this year of $0.37911 per $100 of taxable value, the amount
of taxes imposed this year on the average home would be $688.01 (tax on average taxable value of a
residence homestead in the taxing unit for the current tax year, disregarding residence homestead
exemptions available only to disabled persons or persons 65 years of age or older).
If the governing body adopts the proposed tax rate of $0.39661 per $100 of taxable value, the amount of
taxes imposed this year on the average home would be $719.77 (tax on the average taxable value of a
residence homestead in the taxing unit for the current tax year, disregarding residence homestead
exemptions available only to disabled persons or persons 65 years of age or older).
Members of the public are encouraged to attend the hearings and express their views.
SUBJECT: City Council Retreat — August 18, 2009
ITEM: 5A. Consider a resolution scheduling public hearings on the proposed 2009 property
tax rate.
Department:
Staff Person:
Justification:
Finance
Cheryl Delaney, Finance Director
Chapter 26 of the Property Tax Code requires taxing units to comply with truth -in -taxation laws when
adopting their tax rates. When a proposed tax rate exceeds the lower of the rollback rate or effective
tax rate, the taxing unit's governing body must vote to place the proposal on the agenda of a future
meeting as an action item. This vote must be recorded.
Funding:
Cost: N/A
Source of funds: N/A
Outside Resources: N/A
Background Information:
2009 Proposed Tax Rate (FY 2009-2010) - $0.38911
2009 Effective Tax Rate (FY 2009-2010) - $0.37911
2008 Tax Rate (FY 2008-2009) - $0.36522
The tax rate of $0.38911 is proposed to fund services for the FY 2009-10 operating budget. This rate is
$0.01 above the 2009 effective tax rate. Under this proposal, taxes on the average homestead would
increase by $29 or 4.3% compared with last year's taxes.
Comparing the proposed tax rate to the effective rate, the tax rate would increase by 2.6%. Individual
taxes may increase at a greater or lesser rate, or even decrease, depending on the change in taxable
value of the property.
Public Comment:
Public Hearings will be held on this issue at scheduled Council meetings on September 3 and September
10.