Minutes January 10, 199034.2
CITY OF DENTON CITY COUNCIL MINUTES
JANUARY 10, 1990
The Council convened at 12:00 noon in a ]oint session with the
Denton Independent School District Board of Trustee~ at the
Administration Building, 1307 N. Locust, Denton, Texas..
PRESENT:
ABSENT:
Mayor Stephens: Council Members Boyd, Gorton,
Hopkins and McAdams.
Mayor Pro Tem Ayer; Council Member Alexander
1. The Council held a discussion regarding tax abatement
and other issues relative to the City of Denton and the Denton
Independent School District.
Bettye Myers, DISD Board President, indicated that present at
the meeting were members of the School Board, Denton City
Council, Denton Chamber of commerce, County Commissioner Hill,
Judge Vic Burgess, DISD staff and City staff. She presented
Lloyd Harrell, City Manager, who would chair the meeting.
Lloyd Harrell, City Manager, presented an overview of the
proposed program. He introduced the other members of the
Committee. He stated that philosophically, the members of the
Committee were against the principles of tax abatement as it
discriminated against certain entities. However, if Denton
were to remain in a competitive position, some type of tax
abatement policy was needed. He stated that the City, the DISD
and Denton County would consider a tax abatement on a
case-by-case basis for new, expanding and modernizing basic
industries, corporate office headquarters and distribution
centers. Retail and warehouse facilities would not qualify. A
Joint Committee on Tax Abatement would be established with two
elected officials from each of the taxing entities involved as
members along with one additional staff person from each
jurisdiction to serve as a non-voting, ex-officio member. The
Joint Committee on Tax Abatement would serve as a recommending
body to the taxing entities regarding whether economic
development incentives should be offered in each individual
case. The recommendation would be based on an evaluation of
approximately thirty three questions. Once a determination had
been made that a tax abatement should be offered, the value and
term of the abatement would be determined by a specific
formula. A bonus would be extended to existing industries in
which the actual value of the structure would be multiplied by
125% prior to utilizing the Formula Table which would provide
approximately one additional year for abatement. Tax increment
financing would be utilized for financing for infrastructure
improvements such as streets and utilities. That would be more
generous than the 125% for that kind of development.
Procedural guidelines would track the State guidelines, the
agreement would be a formal agreement between the taxing entity
and the business and the proposal provided for an annual review
process. Formal adoption needed to be done by both the City
and the DISD.
City of Denton City Council Minutes
January 10, 1990
Page 2
Willie Hudspeth, DISD School Trustee, stated that the
recommendation from the Tax Abatement Committee would: be just
that, a recommendation. The taxing entities did not.have any
obligation to follow that recommendation.
City Manager Harrell replied that that was correct.
Council Member Gorton stated that the review pan'el should
review the request all at once and make a joint recommendation
to all of the taxing entities at the same time so as to not
divide the members of the panel.
Council Member McAdams expressed concern on where the money
would be made up when an abatement were given.
Bill Holt, Denton Chamber of Commerce, replied that the policy
would receive 75% of something versus 100% of nothing. He was
concerned that Denton would develop into a "dormitory" to the
I35 corridor with people living here in Denton but working
elsewhere.
Bill'Giese, DISD School Trustee, stated that before a benefit
were received, the assumption had to be made that the entity
would be profitable in the City. Revenues were not the-only
criteria, expenditures also needed to be looked at.
Mayor Stephens left the meeting.
Gilbert Bernstein, Assistant Superintendent for Business
Affairs, stated that the long term goal needed to be looked
at. In the short term, the program might cost money, but in
the long term, it would pay out.
Discussion continued regarding the flexibility of the program,
competition coming not only from the Metroplex but from other
areas as well, and whether some of the questions were too
subjective.
Council Member Hopkins stated that the City was already giving
some forms of tax abatement with the Homestead Exemption, the
Over 65 Exemption and the Historic Exemption.
Council Member Alexander joined the meeting.
Bettye Myers suggested that each entity look at the document
and suggest any changes to either Gilbert Bernstein of the
DISD, Don Hill of the County Commissioners or Lloyd Harrell of
the City. The Committee could then review the comments and
incorporate any if necessary. Each entity could then look at
the completed document and decide whether to approve it.
343
344
City of Denton City Council Minutes
January 10, 1990
Page 3
With no further business, the meeting was adjourned at 1:25 p.m.
J~-I~ER/~A~TERS
C~I~TY SECRETARY
CITY OF DENTON, TEXAS
3229C