HomeMy WebLinkAboutOrd 836 Levying taxes to be assessed on all taxable properties tax rate 2017-2018 TOWN OF WESTLAKE
ORDINANCE NO. 836
AN ORDINANCE OF THE TOWN COUNCIL OF THE TOWN OF WESTLAKE,
TEXAS LEVYING TAXES TO BE ASSESSED ON ALL TAXABLE PROPERTIES
WITHIN THE TOWN LIMITS OF THE TOWN OF WESTLAKE FOR THE TAX YEAR
2017 (FISCAL YEAR 2017-2018); SETTING OUT EXEMPTIONS AND LIMITATION;
NO STATE LAW STATEMENTS REQUIRED; PROVIDING FOR THE COLLECTION
OF DELINQUENT TAXES AND A COLLECTION PENALTY TO BE ADDED TO
DELINQUENT TAXES; PROVIDING FOR A SEVERABILITY CLAUSE; AND
DECLARING AN EFFECTIVE DATE.
WHEREAS, a public hearing on the proposed annual budget for the Town of Westlake,
Texas, for the fiscal year beginning on October 1, 2017 and ending on September 30, 2018, was
duly advertised giving the date,time, place and subject matter of the public hearing, and
WHEREAS, a public hearing was set by the Town Council in a duly posted Town
Council meeting on September 11, 2017, and all citizens were invited to participate and be
heard; and
WHEREAS, all requirements of state law were met, including Open Meetings Act,
Texas Government Code chapter 551 requirements and the requirement of Texas Local
Government Code 102.002 that the budget officer prepare a municipal budget to cover the
proposed expenditures of the municipal government for the succeeding year; and
WHEREAS, it is deemed to be in the best interest of the citizens of the Town of
Westlake, Texas to levy a tax as set forth below, on all taxable properties within the Town limits
of Westlake in order to provide the necessary funds to provide municipal services to its citizens
and to meet all municipal commitments; and
WHEREAS, The Town of Westlake will raise more total property taxes than last year's
budget by $49,640 or 3.37%, and of that amount, $57,674 is tax revenue to be raised from new
property added to the tax roll this year.
WHEREAS, the Town of Westlake has passed exemptions to certain applicable taxes
which were previously adopted by earlier Resolution and recognized and adopted a tax limitation
set out in the Town Municipal Code and such exemptions and limitation are included and
adopted as part of this Ordinance; and
WHEREAS, the Town Council finds the passage of this Ordinance to be in the best
interest for the citizens of Westlake, for the preservation of public health, safety and welfare of
the citizens of the Town.
Ordinance 836
Page l of 3
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN
OF WESTLAKE, TEXAS:
SECTION 1: That all matters stated in the findings hereinabove are found to be true and
correct and are incorporated herein by reference as if copied in their entirely.
SECTION 2: That the Town Council of the Town of Westlake, Texas shall hereby levy
the following taxes on each One Hundred Dollars ($100.00) of taxable valuation on all taxable
property within the Town limits of the Town of Westlake, Texas to be assessed and collected by
the Tax Assessor/Collector for the tax year 2017 (Fiscal year 2017-2018) for the purposes
stipulated below, to-wit:
(a) For General Fund Maintenance and Operations (M&O) levied on $100.00 of
taxable valuation: $0.11133
(b) For Interest and Sinking Fund (debt service) levied on $100.00 of taxable
valuation: $0.02482
SECTION 3: Exemptions: That the Town Council authorizes the following exemptions
and limitations:
(a) Homestead exemption - That it is the intent of the Town Council of the Town of
Westlake to adopt the highest possible homestead exemption, which would be a homestead
exemption in the amount of twenty percent (20%) of the value of the homestead, and in any
event, the exemption shall be at least a minimum of Five Thousand dollars ($5,000). For
purposes of this section "residential homestead" is defined as a structure (including a mobile
home) or a separately secured and occupied portion of a structure (together with land, not to
exceed ten (10) acres, and improvements used in the residential occupancy of the structure and
the land and improvements have identical ownership) that (1) is owned by one or more
individuals, either directly or through a beneficial interest is a qualifying trust; (2) is designed or
adapted for a human residence; (3) is used as a residence; and (4) is occupied as his or her
principal residence by an owner or, for property owned through a beneficial interest in a
qualifying trust, by a trustee of the trust who qualifies for the exemption.
(b) Over 65 or Disabled exemption - That an exemption for a resident over 65 or
disabled, pursuant to section 11.13(b) of the Texas Tax Code shall be authorized in the amount
of$10,000. A resident is eligible for an exemption under this section if the resident is over 65 or
disabled, but the resident shall not be entitled to two exemptions under this section, as set out in
section 11.13(b) of the Texas Tax Code.
(c) The Town of Westlake previously adopted an ad valorem tax limitation in section
86-2 of the Town Code, for elderly and disabled citizens according to Article VIII, Section 1-b of
the Texas Constitution and Texas Tax Code § 11.261,which provides "The county,municipality,
or junior college district may not increase the total annual amount of ad valorem taxes the
county, municipality, or junior college district imposes on the residence homestead of a disabled
individual or an individual 65 years of age or older above the amount of the taxes the county,
municipality, or junior college district imposed on the residence homestead in the first tax year,
Ordinance 836
Page 2 of 3
other than a tax year preceding the tax year in which the county, municipality, or junior college
district established the limitation described by Subsection (a), in which the individual qualified
that residence homestead for the exemption provided by Section 11.13(c) for a disabled
individual or an individual 65 years of age or older." This provision, commonly referred to as a
"tax freeze" means that residents who are already eligible for the provisions of that section will
not have any increase in their taxes from the time that they became eligible, as citizens of
Westlake, for that section.
SECTION 4: State Law Required Statements:
(A) THIS TAX RATE WILL NOT RAISE MORE TAXES FOR
MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE.
(B) The tax rate for the upcoming fiscal year will be $0.13615 (M & O of $0.11133 and
interest and sinking fund of$0.02482 totaling $0.13615). The taxes raised for maintenance and
operations will be approximately $89.06 on a$100,000 home with a homestead exemption.
SECTION 5: The Town of Westlake will pursue collection of delinquent taxes and
adopts the provisions of Section 33.07 of the Texas Tax Code so that hereafter an additional
penalty of Twenty (20) percent of the delinquent tax, penalty and interest on delinquent taxes
will be imposed on taxes becoming delinquent as provided by the Texas Tax Code and the
Town's collection agreement.
SECTION 6: If any portion of this Ordinance shall, for any reason, be declared invalid
by any court of competent jurisdiction, such invalidity shall not affect the remaining provisions
hereof and the Council hereby determines that it would have adopted this Ordinance without the
invalid provision.
SECTION 7: That this Ordinance shall become effective from and after its date of
passage.
PASSED AND APPROVED ON THIS 1 P DAY OF SEPTEMBER 2017.
ATTEST: �NOFWFS lid Lir L cedes.
O T� Laura L. Wheat, Mayor
Kelfy Edw ds, Town cret. ' '1
Thomas E. A wn Manager
APPROVED/A'IS TO FO
f L. S n Lowry, T66n Attorney
7 Ordinance 836
Page of 3
StarwTelegram
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Mansfield trews-Mirror¢ Star-Telegram Northeast j�Neatherford Star-Telegran,
star-telegram.com 1808 Throckmorton St. I Ft Worth,Tx.76102-6315 1800.222.3978
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23 TOTAL AMOUNT DUE
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TOWN OF WESTLAKE Star-Telegram-Advertising
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BLDG 4 STE 4202 Livonia,MI 48151
ROANOKE,TX 76262-7940 Questions?Billing:817-390-7761.Credit:
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TOWN OF WESTLAKE
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TO
ALLESTAXABLEA PROPERTIES
'STATE OF TEXAS WITHIN THE TOWN LIMITS OF
COUNTY OF TARRANT THE TOWN
X YEAR 2017(FISCAL
YEAR 2017-2018); SETTING
OUT EXEMPTION AND LIMI-
TATION' NO STATE LAW
STATEMENTS REQUIRED;PRO-
VIDING FOR THE COLLECTION
OF DELINQUENT TAXES
ADDED TO DELINQUENT TAX-
ES• PROVIDING FOR A i
SEVERABILITY CLAUSE' AND
DECLARING AN EFFtCTIVE I
DATE, SECTION S: The
Town of Westlake will Pursue
Bef ,e ,a Notary Public in a d for said County and State,this day collection
ode adopts ofdelinquentlinquenroylstortaxes
,fjNjqof
Sectlon 33,07 of the Texas Tax
personally appeared ,Advertis' tlonalCode spenalty of TWeentny(20
for the Star-Telegram,pu ished by the Star-Telegram,Inc.at Fort Worth, in Tarrant Cour penalty ands Interestgoo dello-
distributed in other surrounding Counties;and who,after being duly sworn,did dispose an, taxes becom g be dello posed as i
following clipping of an advertisement was published in the above named paper on the foll pea the Town e o Texas 1 agree-
ment.
POED ON THIS 11th DAYA F
SEPTEMBER 2017,
Signed
Subscribed and sworn to before me,this the day of � Z ��
Notary Public a
Tarrant County,Texas
LESLIE BUCKLEY
:Notary Public,State of Texas
9 'e�c Comm,Expires 09-24-2021
Notary ID 128058260