HomeMy WebLinkAboutOrdinance No. 2026-24 ORDINANCE NO. 2026-24
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, 2026, AND ENDING SEPTEMBER 30, 2027, 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 later of
September 30th or the 60th 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 rolls from Galveston Central Appraisal
District and Harris Central Appraisal District on or about July 24, 2026, making September 24, 2026,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 118558 per $100 valuation, and the
proposed tax rate for maintenance and operation expenditures is$0.406285 per$100 valuation,and
WHEREAS, the combined tax rate of$0 524843 exceeds the no-new revenue tax rate but not the
voter-approval tax rate, and
WHEREAS, on September 14, 2026, 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$0.524843,
which is effectively a 1 94 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 FRIENDS WOOD, 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 1,2026,and ending September 30,2027,an ad valorem tax rate of$0.406285
on each ONE HUNDRED AND NO/100 DOLLARS ($100 00) of assessed valuation on all property—
real, personal, and mixed—within the corporate limits of the City on January 1, 2026, 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.
Section 3 That the ad valorem tax rate of$0 406285, 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 NO/100 DOLLARS ($100 00) of assessed value of property located within the city limits of
the City of Friendswood on January 1, 2026, 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 1,2026,and ending September 30,2027,an ad valorem tax rate of $0 118558
on each ONE HUNDRED AND NO/100 DOLLARS ($100.00) of assessed value of all property—real,
personal, and mixed—within the corporate limits of the City on January 1, 2026, 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 $0.118558, 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) of assessed value of property located within the city limits of
the City of Friendswood on January 1, 2026, 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 circumstance 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
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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 1e day of September,2026
L.
KE FO' ' Mayor
ATTEST
AI 41/61.1.;
/ Fr�lE1VQs
RAQU L TINEZ, City Secretary
APPROVED AS TO FORM '
ts' ° C1110911401 O
�qrE OF
KAREN L HORNER,City Attorney
H\City Council\Ordinances\2026\09-14-2026\Ordinance-Tax Rate docx
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