22-258ORDINANCE NO. 22-258
AN ORDINANCE OF THE CITY OF DENTON, TEXAS, ESTABLISHING THE TAX RATEAND LEVYING THE AD VALOREM PROPERTY TAX OF THE CITY OF DENTON,TEXAS, FOR THE YEAR 2022, ON ALL TAXABLE PROPERTY WITHIN THECORPORATE LIMITS OF THE CITY ON JANUARY 1, 2022, AND ADOPTING A TAX
RATE OF $0.560682 PER $100 OF VALUATION FOR 2022; PROVDING REVENUES FORPAYMENT OF CURRENT MUNICIPAL MAINTENANCE AND OPERATION EXPENSESAND FOR PAYMENT OF INTEREST AND PRINCIPAL ON OUTSTANDING CITY OFDENTON DEBT IN CONFORMITY WITH THE LAWS OF THE STATE OF TEXAS ANDTHE ORDINANCES OF THE CITY; PROVIDING FOR LIMITED EXEMPTIONS OFCERTAIN HOMESTEADS; PROVIDING FOR ENFORCEMENT OF COLLECTIONS;PROVIDING FOR A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVEDATE
WHEREAS, after notice of the proposed tax rate, public hearing on the tax rate, and public
hearing on the budget were published in the Denton Record Chronicle and posted on the City’s
internet web site and its public access television channel as required by law, on September 20, 2022,
the City Council of the City of Denton, Texas, (City) held a public hearing on the proposed budget
and on the effective date hereof, held a public hearing on the proposed tax rate; and
WHEREAS, this Ordinance sets a tax rate of $0.560682 that, if applied to the total taxable
value, will impose an amount of taxes to fund maintenance and operation expenditures of the City
that exceeds the amount of taxes imposed for that purpose in 2021; and
WHEREAS, the City Council deems it in the public interest to adopt a tax rate for the 2022tax year of 50.560682; NOW, THEREFORE,
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAUqS :
SECTION 1. The findings set forth in the preamble of this Ordinance are incorporated by
reference into the body of this Ordinance as if fully set forth herein.
SECTION 2. By authority of the Charter of the City of Denton, Texas, and the Laws of the
State of Texas, there is hereby levied and adopted for the tax year 2022, on all taxable property
situated within the corporate limits of the City of Denton, Texas, on January 1, 2022, a tax rate of
$0.560682 for each $100 of taxable value.
SECTION 3. Of the total tax rate, $0.356432 for each $100 of taxable value is hereby
included, adopted, and shall be distributed to the General Fund of the City to fund maintenance and
operation expenditures of the City in accordance with Section 26.05(a)(2) of the Texas Property Tax
Code and any other applicable laws.
SECTION 4. Of the total tax rate, $0.204250 for each $100 of taxable value is hereby
included, adopted, and shall be distributed to pay the City’s debt service as provided by Sections
26.04(e)(3)(C) and 26.05(a)(1) of the Texas Property Tax Code and any other applicable laws.
SECTION 5. THIS TAX RATE WILL RAISE MORE TAXES FORMAINTENANCE AND OPERATIONS THAN LAST YEAR’S TAX RATE.
SECTION 6. The City Manager, or designee, is directed to include the following statement
on the home page of the City’s Internet website: THE CITY OF DENTON, TEXAS,ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FORMAINTENANCE AND OPERATIONS THAN LAST YEAR’S TAX RATE.
SECTION 7. In accordance with Article 8, Section 1-b of the Texas Constitution, and
pursuant to the provisions of Section 11.13(n) of the Texas Property Tax Code, one-half percent of
the assessed value of residential homesteads, or $5,000 of the assessed value of residential
homesteads, whichever amount shall be greater, shall be exempt from City ad valorem taxes.
SECTION 8. In accordance with Article 8, Section 1-b of the Texas Constitution, $50,000 of
the assessed value of residential homesteads of persons 65 years of age or older shall be exempt
from City ad valorem taxes for 2022.
SECTION 9. In accordance with Article 8, Section 1-b of the Texas Constitution, $50,000 of
the assessed value of residential homesteads of disabled persons shall be exempt from City advalorem taxes for 2022.
SECTION 10. For enforcement of the collection of taxes hereby levied, the City of Denton
shall have available all rights and remedies provided by law.
SECTION 11. If any section, subsection, paragraph, sentence, clause, phrase or word in this
Ordinance, or the application thereof to any person or circumstance is held invalid by any court of
competent jurisdiction, such holding shall not affect the validity of the remaining portions of this
Ordinance and the City Council of the City of Denton, Texas, hereby declares it would have enacted
such remaining portions despite any such invalidity.
SECTION 12. This Ordinance shall become effective immediately upon its passage and
approval at a regular meeting of the City Council of the City of Denton, Texas, on this the 27th day
of September 2022, at which meeting a quorum was present and the meeting was held in accordance
with the provisions of the Tex. Gov’t Code, Section 551.001 et seq.
SECTION 13. The City Secretary is hereby directed to record this Ordinance and the vote to
adopt the tax rate.
SECTION 14 This Ordinance shall take effect immediately from and after its passage.
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The motion to approve this Ordinance was made by %fan Bed and seconded
by ChriS U) b++s , the Ordinance was passed and approved by thefollowing vote []_ - al :
Aye
,/
L/
,/
1/
y’
Nay Abstain Absent
Mayor Gerard Hudspeth:
Vicki Byrd, District 1 :
Brian Beck. District 2:
Jesse Davis. District 3 :
Alison Maguire, District 4:
Brandon Chase McGee
At Large Place 5 :P/
/Chris Watts.
At Large Place 6:
PASSED AND APPROVED this the Hb day of W, 2022.
GERARD HUDSPETH, MAYOR
ATTEST:
ROSA RIOS, CITY SECRETARY buS11111111
A
APPROVED AS TO LEGAL FORM:MACK REINWAND, CITY ATTORNEY
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