HomeMy WebLinkAboutOrdinance No. 2024-29ORDINANCE NO.2024-29
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF FRIENDSWOOD,
TEXAS, ADOPTING AND LEVYING THE AD VALOREM TAX RATES FOR THE
GENERAL FUND MAINTENANCE AND OPERATIONS AND FOR DEBT SERVICE
FOR THE CITY OF FRIENDSWOOD FOR THE FISCAL YEAR COMMENCING
OCTOBER 1, 2024, AND ENDING SEPTEMBER 30, 2025; REPEALING ALL
ORDINANCES OR PARTS OF ORDINANCES INCONSISTENT OR IN CONFLICT
HEREWITH; PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.
WHEREAS, Section 26.05 of the Texas Property Tax Code provides that before the latter of
September 300' or the 601h day after the date the City receives the certified appraisal roll, the City Council
shall adopt a tax rate for the current tax year; and
WHEREAS, the City received the certified appraisal roll from Galveston Central Appraisal District
on July 25, 2024, making September 25, 2024, the required tax rate adoption date; and
WHEREAS, the City's tax rate consists of the following two components:
1. the rate that, if applied to the total taxable value, will impose the amount of taxes needed
to pay debt service; and
2. the rate that, if applied to the total taxable value, will impose the amount of taxes needed
to fund maintenance and operations expenditures of the City for the next year; and
WHEREAS, the proposed tax rate for debt service is $0.110032 per $100 valuation and the
proposed tax rate for maintenance and operation expenditures is $0.404140 per $100 valuation; and
WHEREAS, the combined tax rate of $0.514172 exceeds the no -new revenue tax rate but not the
voter -approval tax rate; and
WHEREAS, on September 9, 2024, prior to the passage of this ordinance, the City Council held a
public hearing on the proposed tax rate in accordance with the Texas Tax Code affording adequate
opportunity for proponents and opponents of the tax increase to present their views; and
WHEREAS, all notices and hearings required by law as a prerequisite to the passage, approval, and
adoption of this ordinance have been timely and properly given and held; and
WHEREAS, in adopting this ordinance, a Councilmember made the following motion:
I move that the property tax rate be increased by the adoption of a tax rate of $0.514172,
which is effectively a 3.85% percent increase in the tax rate;
and
WHEREAS, the vote on such motion was made by a record vote and passed by at least five (5)
members of the City Council; NOW THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FRIENDSWOOD, STATE OF
TEXAS:
Section 1. The facts and matters set forth in the preamble of this ordinance are found to be
true and correct and are hereby adopted, ratified, and confirmed.
Section 2. The City Council of the City of Friendswood hereby adopts and sets for the fiscal
year commencing October 1, 2024, and ending September 30, 2025, an ad valorem tax rate of $0.404140
on each ONE HUNDRED AND N0/100 DOLLARS ($100.00) of assessed valuation on all property,
real, personal, and mixed, within the corporate limits of the City on January 1, 2024, made taxable by
law, which said taxes, when collected, shall be apportioned among funds for the purpose of maintenance
and operation expenditures.
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 6.79
PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND
OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $25.69.
Section 3. That the ad valorem tax rate of $0.404140, as set forth in Section 2, is hereby
levied and shall be assessed and collected on one hundred percent (100%) of each ONE HUNDRED
AND N0/100 DOLLARS ($100.00) assessed value of property located within the city limits of the
City of Friendswood on January 1, 2024, as valued by the Harris Central Appraisal District and the
Galveston Central Appraisal District and made taxable by law.
Section 4. The City Council of the City of Friendswood hereby adopts and sets for the fiscal
year commencing October 1, 2024, and ending September 30, 2025, an ad valorem tax rate of $0.110032
on each ONE HUNDRED AND N0/100 DOLLARS ($100.00) of assessed value of all property, real,
personal, and mixed, within the corporate limits of the City on January 1, 2024, made taxable by law,
which said taxes, when collected, shall be apportioned among funds for the purpose of debt service.
Section 5. The ad valorem tax rate of $0.110032, as set forth in Section 4, is hereby
levied and shall be assessed and collected on one hundred percent (100%) of each ONE HUNDRED
AND NO/100 DOLLARS ($100.00) assessed value of property located within the city limits of the
City of Friendswood on January 1, 2024, as valued by the Harris Central Appraisal District and the
Galveston Central Appraisal District and made taxable by law.
Section 6. That the Tax Assessor and Collector of the City of Friendswood is hereby
directed to assess, extend and enter upon the Tax Rolls of the City of Friendswood for the current year
the amounts and rates herein levied, and to keep a current account of same. All collection of such taxes,
as well as collection of taxes owed for prior years, to include penalty and interest thereof, shall be
deposited in the official depository of the City of Friendswood to be distributed between the General
Fund and the Debt Service on a basis determined by the percentage that each bear to the total tax rate.
Section 7. That all ordinances or parts of ordinances in conflict or inconsistent with this
ordinance are hereby expressly repealed.
Section 8. That in the event any clause phrase, provision, sentence, or part of this ordinance
or the application of the same to any person or circumstances shall for any reason be adjudged invalid or
held unconstitutional by a court of competent jurisdiction, it shall not affect, impair, or invalidate this
ordinance as a whole or any part or provision hereof other than the part declared to be invalid or
unconstitutional; and the City Council of the City of Friendswood, Texas, declares that it would have passed
each and every part of the same notwithstanding the omission of any such part thus declared to be invalid
or unconstitutional, whether there be one or more parts.
Section 9. This ordinance shall take effect immediately from and after its passage by the City
Council of the City of Friendswood, Texas.
INTRODUCED, READ AND PASSED on first and final reading by the affirmative vote of the
City Council of the City of Friendswood on this the 9' day of September, 2024.
Mayor
APPROVED AS TO FORM:
HORNER, City Attorney
HACity Council\Ordinances\2024\09-09-2024\Ordinance - Tax Rate.docx