Loading...
HomeMy WebLinkAboutResolution No. R2026-10 RESOLUTION NO. R2026-10 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FRIENDSWOOD, TEXAS, AMENDING SECTION 2 OF RESOLUTION NO. R2019-07 CONCERNING THE TAX ASSESSMENT AND COLLECTION SERVICES PERFORMED BY THE GALVESTON COUNTY ASSESSOR AND COLLECTOR OF TAXES TO UPDATE THE PER PARCEL FEES TO BE CHARGED FOR SUCH SERVICES; AUTHORIZING THE CITY MANAGER TO TAKE FURTHER ACTION TO EFFECTUATE THE CHANGE; AND PROVIDING FOR AN EFFECTIVE DATE. ****************************************************************************** WHEREAS,Sections 6.22(c)and 6.23(a)(3)of the Texas Tax Code provide that the county tax assessor-collector shall assess and collect taxes on property in the county for taxing entities if required by the governing body of a taxing unit; and WHEREAS,Galveston County,through its Assessor and Collector of Taxes,has provided these services to the City of Friendswood (the "City") since 2007 for properties within the corporate limits of the City,whether in Galveston or Harris County; and WHEREAS, the Galveston County Tax Assessor-Collector has notified the City that, due to the impacts of inflation, the actual cost incurred for assessing and collecting taxes for the City has increased,necessitating the following changes in the per parcel fee for such services beginning in tax year 2026: location of Parcel Current Fee/Parcel New Fee/Parcel Galveston County $0.21 $0.27 Harris County $0.97 $1.03 ; and WHEREAS, the City finds that continued coordination with Galveston County for the assessment and collection of taxes on property located in the geographic boundaries of the City and for the collection of special assessments within the PID would be expedient, cost effective, mutually beneficial,and would promote governmental efficiency;NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FRIENDS WOOD, STATE OF TEXAS: Section 1. That the facts and matters set forth in the recitals of this resolution are hereby found to be true and correct. Section 2. That the City Council of the City of Friendswood, Texas, hereby amends Section 2 of Resolution No.R2019-07 relating to tax assessment and collection services to read as follows: Section 2. The City of Friendswood acknowledges that assessment and collection services will be performed as outlined in Exhibit "A," Assessment & Collection Services,for a fee of$0.27 per parcel for properties located in Galveston County and $1.03 per parcel for properties located in Harris County, as approved by Galveston County Commissioners Court. Billing to occur by January 15th commencing in 2027 for the 2026 tax year,and due and payable no later than March 1st each year(unless otherwise negotiated). Section 3. That the City Council of the City of Friendswood,Texas,hereby authorizes the City Manager to take further action to effectuate this change. Section 4. This resolution shall be effective immediately upon its passage and approval. INTRODUCED, READ AND PASSED by the affirmative vote of the City Council of the City of Friendswood on this the 6th day of April, 2026. MIKE FO MAN Mayor ATTEST: 4 FglENpS Off _ �'O RAQ L RTINEZ City Secr O o APPROVED AS TO FORM: cS'� -13- qTE Of YL4CS. i\, KAREN L. HORNER, City Attorney H:\City Council\Resolutions\2026\04-06-2026\Resolution-Tax Assessment&Collection services.docx 2 EXHIBIT A Assessment & Collection Services 1. Assess and collect appropriate taxes and fees including preparing and mailing a consolidated tax statement to each property owner owing in excess of$1000 on or before October 20►h of each calendar year,or as soon thereafter as practicable,and collect current and delinquent taxes on parcels within the jurisdictional boundary of the entity a) In the event that either County or Taxing Entity fails to adopt and enact a tax rate prior to the later of October 1st or the 60th day after the date the certified appraisal roll is received by the taxing unit, the tax rate for County or Taxing Entity shall be determined in accordance with Section 26.05(c)of the Texas Property Tax Code so that consolidated tax statements may be prepared for mailing. Neither the County nor Assessor Collector shall be liable to Taxing Entity for damages sustained by Taxing Entity due to County or Assessor Collector's failure to comply with the provisions of this paragraph. b) Assessor Collector may prepare and deliver separate tax bills for Taxing Entity if it has not adopted its tax rate by October 1st or the 60th day after the date the certified appraisal roll is received by the taxing unit. If Taxing Entity has not adopted its tax rate by such date,and if separate bills are prepared and delivered, Taxing Entity shall pay the additional costs incurred by Assessor Collector in preparing and mailing these separate bills. 2. Assess and collect appropriate taxes and fees on supplemental and name and address changes,provide receipts to customers upon request,prepare and send February, May (33.07)and September(33.08)notices 3. Disburse daily to the entity and provide requested reports, including daily or monthly collection reports,showing receipt of all current and delinquent taxes, penalties,interest, fees collected and tax receivables due by County on the entity's behalf 4. When appropriate,refund overpayment of taxes on entity's behalf and withhold the amount of the refund from current collections and report on same 5. Process penalty and interest waiver requests(through Commissioners Court) 6. Upon request,provide the most recent assessed values of taxable property received from the appraisal district for the entity,load and balance same into the County's tax collection software system 7. in partnership with the entity,develop a schedule for the publication of tax rates, prepare publications,obtain entity approvals for such,and submit,as required by law in a newspaper of general circulation (or direct mail to property owners,whichever is least costly) 8. Calculate the effective and rollback tax rates and provide to entity in a timely manner and in accordance with Tax Code requirements 9. Invoice entity for tax rate notice publications or mailings and collect publication or mailing costs 10. Upon request, provide estimates of current and total tax collection rates 11. Institute collection suits on behalf of entity of delinquent taxes as appropriate with entity's delinquent attorney 12. Remit appropriate taxes,penalty and interest to Taxing Entity as specified by property owner(if payable to Taxing Entity then fully to Taxing Entity)and remit fees each month to entity's delinquent attorney. 13. Upon request,provide a copy of the annual master tax roll of entity showing all current and delinquent taxes owing by parcel number in electronic format 14. Provide or make available for inspection upon request,any other information affecting the collection of entity's taxes for the purpose of administration,auditing,reporting or any such legitimate business purpose 15. Respond to inquiries,correspondence,and requests for research or information on the tax accounts of each entity or reports requested by audit firms 16. Conduct payment research 17. Additional services may be necessary,such as services associated with a rollback or tax ratification election. The cost of such additional services will be determined on the same basis and methodology used to calculate assessment and collection fees. In the event said election occurs,all parties shall work together to ensure Taxing Entity is able to comply with the requirements imposed upon it. Taxing Entity refunds due to property owners as a result of a rollback shall be withheld from then current collections. Taxing Entity agrees to reimburse County the cost of such additional services within 30 days of receipt of an invoice from Assessor Collector. 18. In the event Taxing Entity determines it is in its best interest to re-establish its own tax collection efforts or to engage another taxing entity to collect taxes on its behalf,Taxing Entity agrees to reimburse County its actual cost,if any,for transferring this information upon receipt of an invoice from Assessor Collector.