23-280ORDINANCE NO. 23-280
AN ORDINANCE OF THE CITY OF DENTON, TEXAS, LEVYING THE AD VALOREM
PROPERTY TAX OF THE CITY OF DENTON, TEXAS, FOR THE YEAR 2023, ON ALL
TAXABLE PROPERTY WITHIN THE CORPORATE LIMITS OF THE CITY ON JANUARY
1, 2023, AND ADOPTING A TAX RATE OF $0.560682 PER $100 OF VALUATION FOR
2023; PROVIDING REVENUES FOR PAYMENT OF CURRENT MUNICIPAL
MAINTENANCE AND OPERATION EXPENSES AND FOR PAYMENT OF INTEREST AND
PRrNCiPAL ON OUTSTANDING CITY OF DENTON DEBT; PROVIDING FOR LIMITED
EXEMPTIONS OF CERTAIN HOMESTEADS; PROVIDING FOR ENFORCEMENT OF
COLLECTIONS; PROVIDING FOR A SEVERABILITY CLAUSE; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, after notice of the proposed tax rate, public meetings 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 19, 2023,
the City Council of the City of Denton, Texas, (City) held one public hearing on the proposed budget
and 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 2022; and
WHEREAS, the City Council deems it in the public interest to adopt a tax rate for the 2023 tax
year of $0.560682; NOW, THEREFORE,
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS:
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 2023, on all taxable property situated
within the corporate limits of the City of Denton, Texas, on January 1, 2023, a tax rate of $0.560682
for each $100 of taxable value.
SECTION 3. Of the total tax rate, $0.354780 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, $0.205902 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 FOR
MAINTENANCE AND OPERATIONS THAN LAST YEAR’S TAX RATE.
SECTION 6. The City Manager, or their 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 FOR
MAINTENANCE AND OPERATIONS THAN LAST YEAR’S TAX RATE.
SECTION 7. Pursuant to Article 8, Section 1-b of the Texas Constitution, and pursuant to the
provisions of Section 1 1.13(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. Pursuant to 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 2023 .
SECTION 9. Pursuant to 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 ad valorem
taxes for 2023.
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 26th day
of September 2023, 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. The City Secretary is hereby
directed to record this Ordinance and the vote to adopt the tax rate.
The motion to approve this ordinance was made by [ B. e* Jx- 1 and seconded by [ V by, ,3
The ordinance was passed and approved by the following vote [X–E– J :
J.
Aye Nay Abstain Absent
Mayor Gerard Hudspeth:/
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Vicki Byrd, District 1 :
Brian Beck, District 2:
Paul Meltzer, District 3 :
Joe Holland. District 4:
Brandon Chase McGee, At Large Place 5:./
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Chris Watts, At Large Place 6: /
PASSED AND APPROVED thi, th, at- d,y ,f apI,n.b r , 2023.
GERARD HUDSPETH, MAYOR
ATTEST:
JESUS SALAZAR, CITY SECRETARY
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APPROVED AS TO LEGAL FORM:
MACK REINWAND. CITY ATTORNEY
Digitally signed by Susan
Susan Keller Et::r2023.09.21 oo:15:58BY: -05'oo'
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