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HomeMy WebLinkAboutItem 02 - Ad Valorem Tax Rate ITEM # z MEMO TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL /(///FROM: ROGER NELSON, CITY MANAGER MEETING DATE: SEPTEMBER 14, 2004 SUBJECT: ADOPTION OF THE AD VALOREM TAX RATE RECOMMENDATION: Staff recommends Council consider an ordinance adopting a tax rate of $0.3635 per $100.00 valuation for fiscal year 2004-2005, apportioned as follows: for the General Fund, a tax rate of $.14156/$100 value; for Debt Service, a tax rate of $.22194/$100 value. BACKGROUND INFORMATION: The FY 2004-2005 Budget was developed using the following values for tax rate calculation purposes. Total Appraised Value $5,865,826,852 Net Taxable Value $4,894,958,382 Taxable Value for Rollback $4,888,392,803 Taxable Value for Effective Rate $4,707,249,104 New Construction $ 181,143,699 The FY 2004-2005 City Budget includes the General Fund and Debt Service apportions as noted above. Staff recommends approval. WAG/cjc H:AVTXAG2004 September 2, 2004 9:34AM Property Value Summary for Tax Year 2004( FYE 2005) Total Appraised and Assessed Value 5,865,826,852 Less Ag Deferral &Exemptions (970,868,470) Net Taxable 4,894,958,382 Less TIF Increment (356,820,257) 4,538,138,125 Plus Protested Value 95,660,522 Plus Values Not Included on Roll 254,594,156 2004 Taxable Value for Rollback 4,888,392,803 Less New Construction (181,143,699) 2004 Taxable Value for Effective Tax Rate 4,707,249,104 Ta* ORDINANCE NO. AN ORDINANCE OF THE CITY OF GRAPEVINE, TEXAS, SETTING THE ANNUAL TAX RATE FOR TAX YEAR 2004; LEVYING TAXES FOR THE TAX YEAR 2004 TO BE ASSESSED ON ALL TAXABLE PROPERTY WITHIN THE LIMITS OF THE CITY OF GRAPEVINE, TEXAS; PROVIDING PENALTIES AND INTEREST FOR THE DELINQUENT TAXES; DECLARING AN EMERGENCY AND PROVIDING AN EFFECTIVE DATE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GRAPEVINE, TEXAS: Section 1. That a tax rate is hereby levied upon all taxable property in the City of Grapevine, Texas for Tax Year 2004 at a rate of thirty-six and six tenths cents ($0.3635) per One Hundred Dollars ($100.00) valuation. Section 2. That there shall be and there is hereby levied the following taxes on each One Hundred Dollars ($100.00) valuation on all taxable property within the City of Grapevine, Texas, to be assessed and collected by the Tax Assessor/Collector and collected for Tax Year 2004, and said taxes are to be assessed and collected for the purposes and in the amounts hereinafter stipulated, to-wit: A. For the General Fund, a tax rate of $0.14156 is levied. B. For Debt Service, a tax rate of $0.22194 is levied. Section 3. Taxes levied by this ordinance shall be due and payable on the first day of October, 2004 and shall become delinquent on the first day of February, 2005, if unpaid. Upon taxes becoming delinquent, interest and penalty will be added as required in Section 33.01 of the Texas Property Tax Code, and shall commence on the first day of February, 2005. The City of Grapevine is hereby authorized to adopt any and all legal remedies provided by the Texas Property Tax Code for the purpose of collecting delinquent taxes. Section 4. The fact that the fiscal year begins on October 1, 2004 requires that this ordinance be effective upon its passage and adopted to preserve the public peace, property, health, and safety, and shall be in full force and effect from and after its passage and adoption, and an emergency is hereby declared. PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF GRAPEVINE, TEXAS, on this the 14th day of September, 2004. APPROVED: ATTEST: APPROVED AS TO FORM: ORD. NO. 2