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R-2013-125-2013-08-12 RESOLUTION NO. R2013-125 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS PLACING ON THE AGENDAS OF SEPTEMBER 9, 2013 AND SEPTEMBER 23, 2013 CITY COUNCIL MEETINGS, CONSIDERATION OF THE PROPOSED FISCAL YEAR 2013-2014 TAX RATE. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: Section 1. That the agendas of the September 9, 2013 and September 23, 2013, City Council meetings shall include consideration of the proposed fiscal year 2013-2014 tax rate of $.7051 per $100.00 valuation. PASSED, APPROVED and ADOPTED this the 12th day of August, A.D., 2013. TOM REID MAYOR ATTEST: / "" YO • G LO' ING, If)/ CI SEC' ARY =" APPROVED AS TO FORM: `f „ C1:2) DARRIN M. COKER CITY ATTORNEY 2013 Property Tax Rates in CITY OF PEARLAND This notice concerns the 2013 property tax rates for CITY OF PEARLAND.It presents information about three tax rates.Last year's tax rate is the actual tax rate the taxing unit used to determine property taxes last year.This year's effective tax rate would impose the same total taxes as last year if you compare properties taxed in both years.This year's rollback tax rate is the highest tax rate the taxing unit can set before taxpayers start rollback procedures.In each case these rates are found by dividing the total amount of taxes by the tax base(the total value of taxable property)with adjustments as required by state law.The rates are given per$100 of property value. Last year's tax rate: Last year's operating taxes $13,597,946 Last year's debt taxes $30,976,261 Last year's total taxes $44,574,207 Last year's tax base $6,321,685,860 Last year's total tax rate $0.705100/$100 This year's effective tax rate: Last year's adjusted taxes $34,034,066 (after subtracting taxes on lost property) =This year's adjusted tax base $4,752,642,862 (after subtracting value of new property) =This year's effective tax rate $0.716108/$100 (Maximum rate unless unit publishes notices and holds hearings.) This year's rollback tax rate: Last year's adjusted operating taxes $10,383,341 (after subtracting taxes on lost property and adjusting for any transferred function,tax increment financing,state criminal justice mandate,and/or enhanced indigent healthcare expenditures) +This year's adjusted tax base $4,752,642,862 =This year's effective operating rate $0.218475/$100 x 1.08=this year's maximum operating rate $0.235953/$100 +This year's debt rate $0.490000/$100 =This year's total rollback rate $0.725953/$100 Statement of Increase/Decrease If CITY OF PEARLAND adopts a 2013 tax rate equal to the effective tax rate of$0.716108 per $100 of value,taxes would decrease compared to 2012 taxes by$-7,180,603. Schedule A-Unencumbered Fund Balance The following estimated balances will be left in the unit's property tax accounts at the end of the fiscal year.These balances are not encumbered by a corresponding debt obligation. Type of Property Tax Fund Balance MAINTENANCE&OPERATIONS 15,889,170 INTEREST&SINKING 4,291,000 Schedule B-2013 Debt Service The unit plans to pay the following amounts for long-term debts that are secured by property taxes.These amounts will be paid from property tax revenues(or additional sales tax revenues, if applicable). Principal or Contract Interest to be Other Amounts Description of Debt Payment to be Paid Paid from to be Paid Total Payment from Property Taxes Property Taxes GOs&CDs 10345,000 12,683,088 32,945 23,061,033 SHORT TERM 1,209,140 136,684 0 1,345,824 MUD REBATES 0 0 4,436,038 4,436,038 Total required for 2013 debt service $28,842,895 -Amount(if any)paid from Schedule A $1,837,478 -Amount(if any)paid from other resources $1,418,681 -Excess collections last year $0 =Total to be paid from taxes in 2013 $25,586,736 +Amount added in anticipation that the unit will $0 collect only 100.00%of its taxes in 2013 =Total debt levy $25,586,736 This notice contains a summary of actual effective and rollback tax rates'calculations.You can inspect a copy of the full calculations at 451 N Velasco,Room 150 in Angleton,Texas. Name of person preparing this notice:Ro'Vin Garrett Title:Tax Assessor-Collector Date Prepared:08/06/2013