2009-214S:\Our Doc umen ts\Ord inances\09\ad valorem tax.doc
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF DENTON, TEXAS, LEVYING THE AD VALOREM
PROPERTY TAX OF THE CITY OF DENTON, TEXAS, FOR THE YEAR 2009, ON ALL
TAXABLE PROPERTY WITHIN THE CORPORATE LIMITS OF THE CITY ON JANUARY 1,
2009, AND ADOPTING A TAX RATE FOR 2009; PROVIDING REVENUES FOR PAYMENT
OF CURRENT MUNICIPAL MAINTENANCE AND OPERATION EXPENSES AND FOR
PAYMENT OF INTEREST AND PRINCIPAL 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 a public hearing on the budget was published in the DRC and
posted on the City's internet web site and its public access television channel as required by law on
August 20, 2009, the City Council of the City of Denton, Texas, (City) held one public hearing on
the proposed budget. This budget will raise more total property taxes than last years budget by
$243,612 or 0.58% and of that amount $1,864,151 is tax revenue to be raised from new property
added to the tax roll this year and the notice showing the effect of the proposed tax revenue increase
was posted on the City's web site and the City's public access television channel and any additional
notices and actions were completed, as required by law; and
WHEREAS, this Ordinance sets a tax rate of $0.66652 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 2008; and
WHEREAS, the City Council deems it in the public interest to adopt a tax rate for the 2009
tax year of $0.66652; 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 2009, on all taxable property
situated within the corporate limits of the City of Denton, Texas, on January 1, 2009, a tax rate of
$0.66652 for each $100 of taxable value. This tax rate is expected to increase total revenue from
properties on the tax roll by 0.58% over 2008 tax revenues.
SECTION 3. Of the total tax rate, $0.44765 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, $0.21887 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 Propertylax Code and any other applicable laws.
SA0ur Documents\Ordinances\09\ad valorem tax.doc
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 his 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. This budget will raise more total property taxes than last years budget by
$243,612 or 0.58% and of that amount $1,864,151 is tax revenue to be raised from new property
added to the tax roll this year and the notice showing the effect of the proposed tax revenue increase
was posted on the City's web site and the City's public access television channel and any additional
notices and actions were completed, as required by law.
SECTION 8. Pursuant to 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 9. Pursuant to Article 8, Section 1-b of the Texas Constitution, $30,000 of the
assessed value of residential homesteads of persons 65 years of age or older shall be exempt from
City ad valorem taxes for 2009. The total amount of the assessed value of the exemption provided
for in this section shall increase in $5,000 annual increments until such time as a total exemption
amount of $50,000 is attained in accordance with the following:
2010 - $355000
2011 - $40,000
2012 - $455000
2013 - $505000
SECTION 10. Pursuant to Article 8, Section 1-b of the Texas Constitution, $10,000 of the
assessed value of residential homesteads of disabled persons shall be exempt from City ad valorem
taxes.
SECTION 11. For enforcement of the collection of taxes hereby levied, the City of Denton
shall have available all rights and remedies provided by law.
SECTION 12. 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 13. 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 22nd day
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of September 2009, 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.
PASSED AND APPROVED this the
ATTEST:
JENNIFER WALTERS, CITY SECRETARY
BY: ~ ;MU
APP OVED AS TO LEGAL FORM:
ANITA BURGESS, CITY ATTORNEY
/7-Z;~~ :00,
BY:
Council Member
Voted For Voted Against
Mark A. Burroughs, Mayor
Charlye Heggins
Dalton Gregory
Jim Engelbrecht
Chris Watts
Pete Kamp, Mayor Pro Tem
Joe Mulroy
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