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File #: 24-460    Version: 1
Type: New Business Status: Approved
File created: 9/3/2024 Meeting Body: City Council
On agenda: 9/17/2024 Final action: 9/17/2024
Title Search: Consider a resolution ratifying the tax revenue for the Tax Year 2024 (Fiscal Year 2024-25) for the City of Keller, Texas.
Attachments: 1. 091724_FY25_Tax_Ratification_Resolution, 2. Items H-5 - H-7 Budget and Tax Rate

To:                     Mayor and Council

From:                     Aaron Rector, Interim City Manager

Subject:                     

Title

Consider a resolution ratifying the tax revenue for the Tax Year 2024 (Fiscal Year 2024-25) for the City of Keller, Texas.

Body

 

Background:                     

If an adopted budget will require raising more revenue from property taxes than was raised the previous year, Section 102 of the Local Government Code requires a vote of the governing body (i.e., City Council) to ratify that property tax revenue increase.

The Proposed Fiscal Year (FY) 2024-25 Budget anticipates additional property tax revenue of $106,346 (0.44 percent) over FY 2023-24 budgeted property tax revenues, so a resolution ratifying the tax revenue reflected in the adopted budget is required.

New construction is accounting for approximately $243,653 (229.1 percent) of that increase, with the remainder (-$137,308) or -129.6 percent attributed to increased values among existing properties.

The tax rate proposed in the FY 2024-25 Budget is $0.291120 is a decrease of $0.02088/100 from the FY 2023-24 rate.  With the proposed tax rate, the average homeowner will pay $1,373.88 or $0.01 less than the current year. 

                     

Financial Impact:                     

The property tax levy is necessary to support the annual budget for the City of Keller.

The following current property tax revenue is included in the 2024-25 budget:
General Fund (maintenance & operations) = $20,367,977
Debt Service Fund = $3,605,130
TIRZ #2 Fund = $195,683
Total Property Tax Revenue= $24,168,790

 

Citizen Input/Board Review:                     

The proposed rate is under the effective rate so no public hearings were required.

 

Legal Review:                       

Not applicable.

 

Alternatives:                     

City Council has the following alternatives:                       

-                     Approve as submitted

-                     Approve with changes

-                     Denial