Loading...
HomeMy WebLinkAboutCC 2021-08-02 Agendas NORTH RICHLAND HILLS CITY OF NORTH RICHLAND HILLS CITY COUNCIL AGENDA 4301 CITY POINT DRIVE NORTH RICHLAND HILLS, TX 76180 MONDAY, AUGUST 2, 2021 WORK SESSION: 6:45 PM Held in the Council Workroom CALL TO ORDER 1 Presentation and discussion of excess debt collections as reported by the Tarrant Countv Tax Assessor/ Collector EXECUTIVE SESSION The City Council may enter into closed Executive Session as authorized by Chapter 551, Texas Government Code. Executive Session may be held at the end of the Regular Session or at any time during the meeting that a need arises for the City Council to seek advice from the city attorney (551.071) as to the posted subject matter of this City Council meeting. The City Council may confer privately with its attorney to seek legal advice on any matter listed on the agenda or on any matter in which the duty of the attorney to the governmental body under the Texas Disciplinary Rules of Professional Conduct of the State Bar of Texas clearly conflicts with Chapter 551, Texas Government Code. SPECIAL MEETING: 7:00 P.M. Held in the City Hall Council Chambers A. CALL TO ORDER A.1 INVOCATION - COUNCIL MEMBER TURNAGE A.2 PLEDGE - COUNCIL MEMBER TURNAGE Monday, August 2, 2021 City Council Agenda Page 1 of 3 A.3 CITIZENS PRESENTATION An opportunity for citizens to address the City Council on matters which are not scheduled for consideration by the City Council or another City Board or Commission at a later date. In order to address the City Council during citizens presentation, a Public Meeting Appearance Card must be completed and presented to the City Secretary prior to the start of the City Council meeting. A.4 PUBLIC COMMENTS An opportunity for citizens to address the City Council on matters which are scheduled on this agenda for consideration by the City Council, but not scheduled as a public hearing. In order to address the City Council during public comments, a Public Meeting Appearance Card must be completed and presented to the City Secretary prior to the start of the City Council meeting. B. GENERAL ITEMS B.1 Submission of the July 21, 2021 Appraisal Roll and Tarrant Count Assessor/ Collector collection rates to the governinq body. B.2 ettin August 12, 2021 as the date for the Tax Rate Public earing and vote on placing the Tax Rate Adoption on the agenda of the August 1.6, 01 City Council Meetinq. C. EXECUTIVE SESSION ITEMS - CITY COUNCIL MAY TAKE ACTION ON ANY ITEM DISCUSSED IN EXECUTIVE SESSION LISTED ON THE AGENDA D. ADJOURNMENT Certification I do hereby certify that the above notice of meeting of the North Richland Hills City Council was posted at City Hall, City of North Richland Hills, Texas in compliance with Chapter 551, Texas Government Code on Friday, July 30, 2021 by 5:00 PM. Monday, August 2, 2021 City Council Agenda Page 2 of 3 Alicia Richardson City Secretary/Chief Governance Officer This facility is wheelchair accessible and accessible parking spaces are available. Requests for accommodations or interpretive services must be made 48 hours prior to this meeting. Please contact the City Secretary's office at 817-427-6060 for further information. Monday, August 2, 2021 City Council Agenda Page 3 of 3 "I r*4W NOLa`C`H KIC"HLAND HILLS CITY COUNCIL MEMORANDUM FROM: The Office of the City Manager DATE: August 2, 2021 SUBJECT: Presentation and discussion of excess debt collections as reported by the Tarrant County Tax Assessor/ Collector PRESENTER: Mark C. Mills, Director of Finance SUMMARY: Staff will provide the City Council a presentation on the excess debt collection, as reported by the Tarrant County Tax Assessor/ Collector. GENERAL DESCRIPTION: Staff will provide the City Council a presentation on the excess debt collection, as reported by the Tarrant County Tax Assessor / Collector, followed by an opportunity for City Council questions and discussion. "I r*4W NOLa`C`H KIC"HLAND HILLS CITY COUNCIL MEMORANDUM FROM: The Office of the City Manager DATE: August 2, 2021 SUBJECT: Submission of the July 21, 2021 Appraisal Roll and Tarrant County Assessor/ Collector collection rates to the governing body PRESENTER: Mark C. Mills, Director of Finance SUMMARY: Chapter 26 of the Texas Tax Code requires the assessor to submit the appraisal roll for a taxing unit to the governing body of the taxing unit by August 1 , or as soon thereafter as practicable. In addition, the assessor shall certify the anticipated collection rate as calculated for the current year of the governing body. Because the City contracts with the Tarrant County Tax Assessor / Collector's Office ("the Tax Office") to be the City's Assessor/ Collector, staff will be making the presentation this evening. GENERAL DESCRIPTION: On Thursday, July 22, 2021, City staff received the certified tax roll from the Tarrant Appraisal District ("TAD"). A copy of 2021 certified property information accompanies this memorandum as Attachment 1. Key information from this report is summarized in Table 1. Table 1: 2021 Certified Pro petty Information Description Value Appraised Value 8,387,782,371 Net Taxable Value $6,561,596,868 Estimated Net Taxable Value 0) $6,851,156,847 Taxable Value of New Construction $170,711,644 Est. Minimum Value of New Construction Property Under Protest $9,580,099 Average Single-Family Market Value $276,057 Average Single-Family Taxable Value $220,247 (1) Includes Net Taxable Value plus estimated minimum taxable value for accounts under review by the Appraisal Review Board("ARB")and Incomplete accounts. In addition, the assessor is required to certify the anticipated collection rate as prescribed by State law. On July 28, 2021, staff received communication from the Tax Office that provided the City's actual collection rates for Tax Years ("TY") 2018, 2019, 2020, and provided an estimated anticipated collection rate for TY 2021. This communication has been included as Attachment 2. As a reminder, the Tax Year is one "I r*4W NOLa`C`H KIC"HLAND HILLS year behind the Fiscal Year ("FY"). For example, TY 2021 provides the property tax revenue associated with FY 2021-2022. Table 2: Collection Rate Description Collection Rate TY 2020 actual collection rate 99.89% TY 2019 actual collection rate 98.45% TY 2018 actual collection rate 99.96% TY 2021 anticipated collection rate 100.00% Additionally, due to changes resulting from S132, the assessor is required to provide the excess debt collection for TY 2020. The excess debt collection, as shown in Attachment 2, was reported to be $2,875,923. RECOMMENDATION: No action required. Attachment 1 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF N RICHLAND HILLS 018 Appraisal Roll Information Valuation Summary as of July 21, 2021 2021 Certified Property Information I,Jeff Law, Chief Appraiser for the Tarrant Appraisal District, to the best of my ability do solemnly swear that the attached is that portion of the appraisal roll forthe Tarrant Appraisal District which lists property taxable by the above-named entity and constitutes their Certified Appraisal Roll. APPRAISED VALUE (Considers Value Caps) -- -- -- -- - -- -- - -- - -- -- - -- -> $ 8,387,782,371 Number of Accounts: 63,148 Absolute Exemptions $439,703,146 Cases before ARB—Appraised Value $ 375,670,178 Incompletes $ 117,026,824 Partial Exemptions $893,785,285 In Process $ 70 NET TAXABLE VALUE - -- - -- -- - -- - -- -- - -- - -- -- - -- -- - -- - -- -- - -- - > $ 6,561,596,868 Appraised Value minus Absolute Exemption amount, minus Cases before ARB amount, minus Incompletes, minus Partial Exemptions, minus the In Process accounts equals the Net Taxable Value. ESTIMATED NET TAXABLE VALUE - -- - -- - -- - -- -- -- - -- -- - -- -- - -- -- -> $ 6,851,156,847 Including suggested values to be used for pending ARB accounts (see page two), Incompletes (see page three) and In Process accounts (see page four). Jeff( aw, ief Appraiser Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 1 Attachment 1 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF N RICHLAND HILLS 018 Appraisal Roll Information Valuation Summary as of July 21, 2021 2021 Appraisal Review Board Information Section 25.01 (c) of the State Property Tax code directs the Chief Appraiser to prepare a list of all properties under protest with the Appraisal Review Board and pending disposition at the time of value roll certification. The values below are from the ARB roll and are not included in the totals by the Chief Appraiser and represented on page 1 of this report. $ 375,670,178 Total appraised value of properties under protest. $ 339,611,237 Net taxable value of properties under protest. $ 237,727,866 Estimated minimum taxable value for the same properties. This value should be added to the net taxable value on page one. Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 2 Attachment 1 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF N RICHLAND HILLS 018 Appraisal Roll Information Valuation Summary as of July 21, 2021 2021 Incomplete Property Information Section 26.01(d) of the State Property Tax Code directs the Chief Appraiser to prepare a list of all properties that are not on the appraisal roll and not included on the ARB roll. The values below are from the incomplete property listing and are not included in the totals by the Chief Appraiser and represented on page 1 of this report. The value of incomplete properties are subject to change and are also subject to appeal before the Appraisal Review Board. $ 117,026,824 Total appraised value of incomplete properties $ 74,045,876 Net taxable value of properties under of incomplete properties. $ 51,832,113 Estimated minimum taxable value for the same properties. This value should be added to the net taxable value on page one Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 3 Attachment 1 Tarrant Appraisal District Jeff Law, Chief Appraiser CITY OF N RICHLAND HILLS 018 Appraisal Roll Information Valuation Summary as of July 21, 2021 2021 In Process Property Information The values below are from In Process properties and are not included in the totals by the Chief Appraiser and represented on page 1 of this report. $ 70 Total appraised value of In Process properties $0 Estimated net taxable value of In Process properties. This value should be added to the net taxable value on page one. Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 4 `' Tarrant Appraisal District Attachment 1 CITY OF N RICHLAND HILLS 018 Totals for Roll Instance July Roll 2021 Value Detail Market Appraised Counts Taxable Real Estate Residential 5,660,640,138 5,463,675,235 21,703 4,541,519,682 Real Estate Commercial 2,428,279,033 2,428,279,033 1,542 2,001,928,927 Real Estate Industrial 32,975,644 32,975,644 17 32,975,644 Personal Property Commercial 415,877,607 415,877,607 1,950 356,752,850 Personal Property Industrial 38,534,219 38,534,219 8 35,522,015 Mineral Lease Properties 8,307,150 8,307,150 37,900 6,421,380 Agricultural Properties 17,896,657 133,483 28 133,483 Total Value 8,602,510,448 8,387,782,371 63,148 6,975,253,981 Pending Detail Market Appraised Counts Taxable Cases Before ARB 384,086,058 375,670,178 1,206 339,611,237 Incomplete Accounts 117,026,824 117,026,824 570 74,045,876 In Process Accounts 70 70 1 0 Certified Value 8,101,397,496 7,895,085,299 61,371 6,561,596,868 7/17/2021 10:14:44 PM Page 82 of 521 Attachment 1 CITY OF N RICHLAND HILLS Exemption Detail Market Exempt Counts Appraised Absolute Public 260,987,158 260,702,663 740 260,987,158 Absolute Charitable 25,423,902 25,423,902 29 25,423,902 Absolute Miscellaneous 0 0 0 0 Absolute Religious&Private Schools 156,763,889 153,576,581 78 156,763,889 Indigent Housing 0 0 0 0 Nominal Value 1,089,186 1,089,186 28,006 1,089,186 Disabled Vet 10-29% 17,754,947 295,000 59 17,119,285 Disabled Vet 30-49% 6,982,678 195,000 27 6,682,850 Disabled Vet 50-69% 22,319,318 690,000 69 21,680,344 Disabled Vet 70-99% 115,116,108 4,656,930 389 110,663,260 Disabled Vet 100% 54,130,046 39,398,143 166 51,910,397 Surviving Spouse Disabled Vet 100% 6,234,283 3,835,754 24 5,891,004 Donated Disabled Vet 0 0 0 0 Surviving Spouse Donated Disabled Vet 0 0 0 0 Surviving Spouse KIA Armed Service Member 0 0 0 0 Transfer Base Value for SS Disable Vet 498,722 196,996 2 498,722 Inventory 29,884,137 5,853,270 5 29,884,137 Homestead State Mandated-General 0 0 0 0 Homestead State Mandated-Over 65 0 0 0 0 Homestead State Mandated-Disabled Person 0 0 0 0 Homestead State Mandated-Disabled Person 0 0 0 0 Over 65 Homestead Local Option-General 4,254,024,195 608,711,721 14,847 4,064,748,318 Homestead Local Option-Over 65 1,615,554,183 205,363,738 5,824 1,528,568,500 Homestead Local Option-Disabled Person 50,608,331 6,988,925 201 47,151,866 Homestead Local Option-Disabled Person 24,137,237 3,378,725 95 22,802,200 Over 65 Solar&Wind Powered Devices 1,776,228 8 8 1,674,322 Pollution control 24,871,933 27,671 1 24,871,933 Community Housing Development 0 0 0 0 Abatements 0 0 0 0 Historic Sites 0 0 0 0 Foreign Trade Zone 0 0 0 0 Misc Personal Property (Vehicles, etc.) 11,739,857 11,372,919 15 11,739,857 Surviving Spouse of First Responder KLD 0 0 0 0 Transfer Base Value SS KIA Armed Service 0 0 0 0 Member Transfer Base Value SS of First Responder 0 0 0 0 KLD Property Damaged by Disaster 11,299,415 1,731,299 32 11,116,805 Total Exemptions 1,333,488,431 50,617 7/17/2021 10:14:44 PM Page 83 of 521 Attachment 1 CITY OF N RICHLAND HILLS Deferrals Market Deferred Counts Appraised Ag Deferrals 17,043,792 17,021,385 27 22,407 Scenic Deferrals 0 0 0 0 Public Access Airports 0 0 0 0 Other Deferrals 0 0 0 0 Total Deferrals 17,043,792 17,021,385 27 22,407 7/17/2021 10:14:44 PM Page 84 of 521 Attachment 1 CITY OF N RICHLAND HILLS New Exemptions Market Exempt Counts Appraised Absolute Public 678,697 394,202 4 678,697 Absolute Charitable 18,955 18,955 1 18,955 Absolute Miscellaneous 0 0 0 0 Absolute Religious&Private Schools 0 0 0 0 Indigent Housing 0 0 0 0 Nominal Value 0 0 0 0 Disabled Vet 10-29% 762,083 10,000 2 762,083 Disabled Vet 30-49% 1,213,000 30,000 4 1,213,000 Disabled Vet 50-69% 3,033,411 80,000 8 2,981,101 Disabled Vet 70-99% 13,749,812 468,000 39 13,687,945 Disabled Vet 100% 4,724,573 3,513,825 14 4,628,501 Surviving Spouse Disabled Vet 100% 298,389 126,489 1 266,200 Donated Disabled Vet 0 0 0 0 Surviving Spouse Donated Disabled Vet 0 0 0 0 Surviving Spouse KIA Armed Service Member 0 0 0 0 Transfer Base Value for SS Disable Vet 0 0 0 0 Inventory 0 0 0 0 Homestead State Mandated-General 0 0 0 0 Homestead State Mandated-Over 65 0 0 0 0 Homestead State Mandated-Disabled Person 0 0 0 0 Homestead State Mandated-Disabled Person 0 0 0 0 Over 65 Homestead Local Option-General 123,678,937 18,437,699 368 123,636,265 Homestead Local Option-Over 65 60,601,428 6,947,825 198 58,747,930 Homestead Local Option-Disabled Person 1,828,240 180,000 5 1,796,318 Homestead Local Option-Disabled Person 0 0 0 0 Over 65 Solar&Wind Powered Devices 187,864 1 1 162,452 Pollution control 0 0 0 0 Community Housing Development 0 0 0 0 Abatements 0 0 0 0 Historic Sites 0 0 0 0 Foreign Trade Zone 0 0 0 0 Misc Personal Property (Vehicles, etc.) 47,502 47,502 1 47,502 Surviving Spouse of First Responder KLD 0 0 0 0 Transfer Base Value SS KIA Armed Service 0 0 0 0 Member Transfer Base Value SS of First Responder 0 0 0 0 KLD Property Damaged by Disaster 11,299,415 1,731,299 32 11,116,805 Total New Exemptions 31,985,797 678 7/17/2021 10:14:44 PM Page 85 of 521 Attachment 1 CITY OF N RICHLAND HILLS New Construction New Value Counts Taxable All Real Estate 177,745,009 371 170,580,356 New business in new improvement 131,740 13 131,288 Total New Construction 177,876,749 384 170,711,644 New Construction in Residential 71,741,682 352 64,924,115 New Construction in Commercial 106,003,327 19 105,656,241 Market Appraised Counts Taxable Annexation 0 0 0 0 Deannexation 0 0 0 0 Tax Ceiling Market Taxable Counts Ceiling Amount Over 65 1,615,554,183 1,069,642,330 5,824 4,194,731.00 Disable Person 53,200,378 33,391,486 211 132,323.00 Disabled Person Over 65 24,137,237 15,419,634 95 54,729.00 Total Ceilings 1,692,891,798 1,118,453,450 6,130 4,381,783.00 New Over 65 Ceilings 94,021,838 0 305 0.00 New Disabled Person Ceilings 2,375,667 0 8 0.00 New Disabled Person Over 65 Ceilings 607,014 0 1 0 Capped Accounts Market Cap Loss Counts Appraised Cap Total 1,883,426,205 189,290,812 7,072 1,694,135,393 New Cap this Year 811,965,405 39,892,409 2,524 772,072,996 All Exemptions by Group Market Exempt Counts Appraised Residential 4,272,305,596 886,235,981 14,954 4,083,029,719 Commercial 447,591,303 442,354,746 623 447,591,303 Industrial 25,578,522 3,012,204 2 25,578,522 Mineral Lease 1,885,500 1,885,500 28,166 1,885,500 Agricultural 17,154,332 0 0 132,947 Exemption Total 1,333,488,431 43,745 Market Exempt Counts Appraised Prorated Absolute 6,158,443 2,686,641 6 6,158,443 Multi-Prorated Absolute 0 0 5 697,652 Current Taxable Counts Appraised Value Loss-25.25(d) 0 0 0 Average Market Average Appraised Counts Average Taxable Averages for Value Single Family 276,057 266,193 19,101 220,247 7/17/2021 10:14:44 PM Page 86 of 521 O �1 OM LLnn W C. � �- �- � C. N N C. V- � V- V- �- �- � �- �- � in- in- � C. � .--I v�111 h OO O Lin N rl N in- m O \lll64tt �1�, if)- iA- �- d rA rl N ����� . C. � C. � C. C. � C. C. � C. C. � �- �- �- �- � �- �- � M M h C. � M h O h � n h i 4d 111 00 0 0 0 00 0 00 0 00 0 0000 0 0 0 0 o 0 22 O C. O C. C. O C. C. O C. C. O C. C. C. C. O C. C. O Ln M W C. O C. C. O C. O C. C. O C. C. O C. C. O C. O C. C. O C. C. O �o C.� 1.0 C. O00 00 1111�11 C. M M M M 14, IN ,�-� �o N M V' �o O 14, M if)- if)- N h N M M d' M m M 11 O 1:3 V\ eY Ln `o N O� `o Ln 11 O Ln N h O h O� LO Ln O� eY N N �o n M M M Ln m Ln IN C. W 14, IN L0 M 14, W V\ N r` i"i N M C. O N d' IN h Ln C. Lo CO CO Lo Ln C. Ln N N V- N d' Lo M M 01 hz. LO .� ,-� N "o W "0 01 LO CO Ln M N �--, f+'] �o O LO 64�ti C. l0 r` �- to Ln ,--i M m M - M Ln M V\ h if)- N N ir, N N M C. M if)- Ln %0 .--, 14, %0 if)- .--, ri if)- Ln Ln if)- if} if)- if} in- if- in- m M in- ifs if)- ifs in- ifs 1'111111\ 01 Vim' d' 11 eY LLr ,M-r 01 to LOn 11 01 M CIL N r1z. O hz. 01 LO Ln 01 eY 01 W Ln d CD M M Ln Ln h C. W 14, �o M 14, 00 14, N 1`1 ifl N M — M N LO h h Ln .--, h CO CO LO Ln Ln ,-r N N N d' 1.0 M M M M 1}ID�ll�t O N O �--, +--� N N 'V' to al ko 01 Ln V N �--, M to O ko .--, +--� V' v Ohl 1.0 V" �- �o �o Lin l0M-, 14, LO vi- M-, +�-I vi- LLnn 1L if)- if)- 1f� in- if)- 1f+ N4fT O rM in- iA- in- m- M in- 1f, if)-if, Lin Ln r'Ou�i in- IN to M W M V' M h to N M V' M h V' M if)- if)- N h NM N M 11 01 O1 O "o h d' 'CI' Ln h N O� `o Ln 11 `o O N h O h O� LO M M LO Ln Ln C. to 1.0 M M Ln �o N IN C. M d' .--, LO M d' W d' N r` N d' 1.0 V' .� ,T Ln h h Ln to N CO CO %0 Ln to ,-r N N V- N d' 1.0 T Ln M d' .�p Ln to rl .--I ri N Ln cc l0 01 Ao 01 01 cc N .--� M to O Ao h �--, O Ln Ln n to V" �- �o �o Lin lN0M-, 14, LMp if)- M-, ,m-� �- Ln 1L �- �- � �- .h-, .hi - 4 N N IA if)- #Y if)- 01 01 if)- #Y if)- #Y if)- #Y AA- Ln Inn if)- #Y in- 4d)- Ow,u N '611p1ti O O SIN In IN O C. IN mhl O '� N M LO .--, Ln Lf) rl' .� Ln 01 .--, ,M-I .--, C. O N N .--, N N O, OOi 00 N N Ln Ln .--, N 0 0 0 0 0 0 0 0 0 4k,� m w - w - 00 w c 00 w c 00 w c m w a u = 00 T - 00 w - w c 1 N�dV Doti°i� C C v°�i C '° C '° C '° E E o '° � C < .0 E C ro a) E a) Q a) Q a) � Q a) c Q a) 00 CL Q a) Q a) a) u �i u u u �, u U u > u u E c �, u c n! U n! U n! �m �I III N T T C _ _ En i a) .Ln ok� c ECL rz I r� u) u) E 0 0)) E ��f?4 LL = w c 2 � rs E a) = ro c a 0 t a) a) o c 0 IM > > w= > 2 k N� � o CL � III - > a) a) c n E aE) aEi J J a O o ro ro m aci aci c) E E E E U o o u u c `° Li �Al� r a`) Q c c a) a) p p E E E E U n n ro ro ro u n" w w - E E �, �, o 0 0 0 E E () vC vC a) a) o o E E a) a) u u u u E ��„� IIhIIIn��V 0) 0) ,—n ,—n o o lo� all 0 z in in � � >T >T ro ro ro ro U a a z g a ro E E -j � + + + + -o -o _ c ILLE E ro ro — — c c c c J J a) a) `�° ro a) r6 r6 LL LL c c r6 r6 r6 ro U w w J = ) 0) LL LL '++ :++ r6 r6 U U U U f6 o N _ �a rz - - U U f6 f6 f6 f6 i i U 7 ro 13) E E 6 U U U U C-4 0 C) 0 ; Ln N N w Q Q Q m m m m u u u u u u u = u = 0 0 wall V rn V C. N C. C. � C. � C. C. C. C. � C. � C. � C. � C. � �- � C. in- Cu ri 00 ni if) isr rA d n N Q C in- in- C in- C vi- vi- vi- vi- C vi- C vi- C in- C in- C C- C in- in- ',, till}➢645 000C. 0 00 0 0 0 0000 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O C. O C. C. O C. O C. C. C. C. O C. O C. O C. O C. O C. O C. C. O O O O O O O O O O O O O O O O O O O O O O O O O O o 0000 0 00 0 0 0 0000 0 0 0 0 0 0 0 0 0 0 0 0 0 � ...... �110111 o 0 000)Lin C. rn Lin o C. � � C. C. 'q-- � a o w aCO � � m I- M O ltr N — M rn O in- 11 �r in- iA- w co co rn O O >64�ti C. C. N N vi- vi- 4d)- N N �o LO C. O —� ,-i �o LO �t to .--, if)- h M M if)- if, if)- if)- M M if)- in- M in- if)- in- if)- in- if)- W h to M V' 'V'�o h Lin C. Z C. C. C. C. O d' 'V' O O C. O C. O CO GO M C. d' N N h Ln N N 01 M C. O C14 r, (71 N CO CO O� O CO O� to Lo Ln oc .--� if)- Ln M M 01 O� .--� ,-i to Lo CO W h M C. O 00 � M m C. m Ln m .--i m �- +--i d' V m W �o Lo �o Lin ,Iw h O — M h .--, M h h .--, h M .--i ,-I V' V CO W T V if)- #Y if)- h 11ID�ll�ti I-L M O 1:3 N .--, M O� O� in- 11 'CI' in- ifs to to CO GO 01 O� O 1°^ C. C. N N N N n h C. O �--� ,--i �O LO �P to .--, if)- h M M if)- #} .--, ri ifl- #} M M ifl- ^:�: �- (71 in i in- 4d)- in- if, if)- if)- C. C. 00 O 0�1 �- 00 01 � C. fA � V.--i Ohl V,- .�. 01 V� '- rl' 'y' CO W V' 00 if)- #� if)- Ohl M O 'CY N .� M 01 O� in- 11 1:3 in- #Y to Lo CO GO 01 O� O llv�1 C. C. N N vi- vi- ir, N N n h C. O — �o LO M M if)- #} .--, ri if)- #} M M ifl- 1 •--� i- N .--, Go N N 'y' h h N V- M rn Ln Ln N N N N M V' W .--i ,--i .--i C. �o W N N tlI� ll"��ut dl l to to Ln kc 9' q m' h h IWW°6 a'��� 006��m" 1WW�1U11 M M �wo51 III �11� � vi vi vi vi vi vi vi vi vi �,�u.°� m if ,�.� m O ,(.) O O ,(.) m O O O O O O tlE a . a m ,�-�- a u c '�� a - c�-� c 00 ,�-�- fl- u - w - c�-� - c�-� - c�-� - ,�-�- - 00 w °N 6 Doti° iv7» Q C E 2 f6 .0 E � 'E f6 Q C tf tf tf tf tf a Q tf o a � a) o IM a) a) o a 0 c 0 c 0 c w c a) c a) S S E U S U U S S U C U C U C U C U � U E E E E E E U X u u u u u o ¢ ft°�N III LL 0) U vIn ,U- IM _ Ln N o a a tll,d Li w w w w � n v� X o 13) E E IM n o o o u EX s U U a IWk1 U o o U w E H u s s ° ll,w U .N 1 n n „ ^^� ° vn vn a Z- E u U a a U U W 4°WB° U U U U — — f6 f6 f6 f6 'u :N i M N N N N m m ED a:+ f6 f6 f6 f6 N N N E E E E X X E X E X E b X X U U U U O O O O ro u > u > u E ---- ---- ---- ---- .U-, .U-, N •--� •--� •--� •--� N N M M d' 0 LL LL LL LL LL LL LL V' V' V' V' M M M M M U M M 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o O o 0 o M o O O O o 1 C. to C. to C. to C. C. to C. to C. to C. to C. C C. C. C) C. C» C» C» CD I h N --� � �O tiv4itititi{ �� d n U fV rA Q � C. C. � C. � C. � C. � �- C. C. C. � C. C. C. C. � ',,. tillN1645 111 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0 0 0 0000 O O C. O C. O C. C. O C. O C. O C. O O C. C. C. O C. C. C. C. O 0 0 0 0 0 o O O o 0 o O o O o O O O O o O O O O o 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 C. C. C. 0 0000 � ...... IN 1111�11� C. O if)- #� Vo ID � O M M N N W W M N CO if)-- el' In M OM if)-- N n oc in- #Y M LO O) N N M M M M Ili'M N M O .--, LO ll +--� 64�ti Ln In M l0 O) �- CO W V- � CO 0) N O �- ti Ln IN in- iff in- in- V)- -b- irl - V' Ln N if)- rl 5 tfl- - tfl- C14 tfl- CO O) C. O m M C. C. O d' if)- if)- In M CO W C. O �o M C. C. M �o �--� Ln C. N C. LO O) O) O) O) W l0 'CI' 'CY d' 'CI' Lf] lA O) N Ln Lp O) Lf] M W `O h n h `O LO �--� .--, M �--� +--� CO W Lf) IliCO M N ll Lf) O M O) C. N �--, +-i �O LO �O I`^•� IN N IM m d' v N CO N M V\ CO IA �w N O if)- if)• V' v M IN O M M N N M M M C. I) to C. CO IA 11ID�ll�ti ^ W if)- 4di' M Lf) O) N N M M Ili M ' �--i O If .--, O) Ili Lf le, Ln M M to O) �- CO W �- CO N M M �- N l0 M }. if)- irl if)- if)- if)• if)- 1f)• - Ln Ln N N V' 1.0 loGi 0 0) M m M M to v V' 'CY ' v LOf) 0) N C. � f) M- 1.0 0) L in C. L V Im - W l0 h n h l0 LO �--� .--, M �--� +--I a0 W Lf) Lf CO M N ll Lf) O M 0) C. N �--, ,-i �O LO �O I� n IN Lri Ln d' eh N e0 N M V\ e0 m N O if)- V)- d' V" M IN O M M N N M M M C. L) to C. CO IA n oc if)- id)- M Lf) 0) N N M M Ili M ' �--i O if .--, 0) Iliif llv�W1 Ln M M to O) �- CO W �- CO N M M �- N l0 M if)- if)• if)- if)- if)• if)- if)• .--, Ln Ln N N d' 1.0 N �6um �- � 41oi�l�ioi N mV III N ��1101�5 0) N .y ri .ti ri .ti M V .� ri M M .� ri C. CO ^ M lA IN C. Ln 40 {� M l0 O ly .--, M LO III �11� V vi vi vi vi vi vi vi vi vi �,lu.°� IM I IM N° a o a,) o a,) o o o a,) o o a,) o -0 °) , o 41' a) I- a) 1- a) I- I- I- a) I- I- a) I- a) I- °°° m in in ce �- m �- m U) �- ce �- O Lr �- O i0 fW°rt dV o06 a) E a) E r3 C a) a) E a) a) E E ��»7n Q Q Q ��f?t o 0 0 E o m a) c a) 0 a) r a) 0 a � a) 0 `ll�� III III ; c C CL —�� o C � v O v E v �� I� c o o ¢ tl = (3) t0 IM IM IM s a) IM to c - IM Q a) > > a _ _ d{Y E a) 1 E w � II 0 H U U 0 X a) a) a) a) a) J , o X (3)) (3) ° E U IM a) M c c u E = H H H H ate) L 2 '� o CJ a`� o 6' c� r oa � a a j °� u " 0 a) a) a) a)0 0 a) a) a) d ,o ;� 0 0 = E E E E r a a a a E E E E N " 0 0 0 0 o - o - o - o - x x x x > a f > > > o > > a a) a a) a a) a a)12 > > > > M c� = E _ E _ E _ E �q-i CJ �Lni �^i �^i J U J U J U J U J J J J 0 O W W C. C. O C. C. O O kc O O h iA Cl) M M in- M iA- iA- if)- L0 L0 if)- ifs N r N N .--i +--I N N Ln (rJ in- if} N N Ln Ln O y} N O� #� isr i i sr d n U fV rA Q C. � C. � C. C. � C. C. � W W Ln � � h M h O h N N ',, Ill}1164} �11� 0000000000 o 0 0 Ln O O C. O C. C. O C. C. O Ln M O O W C. O O O O O O O O O O O O O O O O O O 1.0 C) O O 1.0 00 W 1111�11 .Ln Ln-i ,--I C. Ln Ln m Ln 00 N Ln M Ln M M 0 h O iA'M M W LO M L h O O O O of N O M V' h N O W +--I N N V\ 'V' T �O ,--i Il m LO ,--i Ln Ln N N N h h .--i c0 O .--i .--i M +--I N SY W Ln Ln — O O in- .--i ,--I kc ,-I O h 64�ti Ln m N N N M M m W 'V- +--� M M in- #} N N V' 'V- M Ln h h in- 1f+ in- 1f+ in- 1fl M m irl O1 V)- l0 LO iA- �' 111�1A m O C. Ln m M N m m O +--I O O M Ln m M m rl (p Ln M h 'V- N N l0 LO CO N O M h ,--I GO M M iA V\ v Im m T �O ,--i IN N O O O Ln 1.0 d� M M l0 1.0 .--i M O .--i N 'V' fn +-I N 1.0 1}ID�ll�ti Ln Ln O O in- .--i +--I Ln m h +--I m m N M M Ln _-z Ln M }. M M in- iA N N V' 'V- h Ln iA 01 iA- iA- O d U O Ln m M m L0 V M Oh N h N l0 LO CO N O M h ,--I h L if} h V\ v Im m T �O ,--I INN O LO N n Ili 'V- M M �O L0 .--i M O .--i N 'V' V- N N m Ln Ln V- v O O in- .--i +--I m N h W 4U11 m m M M N M M M W Ln h ";m M M in- #} N N d' 'V- GO Ln ri Ln 1"4 in- isr in- isr in- isr M 1.0 iA- h iA- iA- iA- JiN 1 m m — +-I C. m m M Ln AO O'] 'V' W tlIY N �61}Ol�l W M N .--� ��Vy-- N N O M IN W m N V' 'V' N f+'] M lQ0 lN0 ma uuJIji m^ail � H H H H H 1 � m -c d n aWl°k °�ll� III III^ i u z U u 4 e. u y > > Sj a o u m^8l III ,`-° u H I ro JI ��— 'n 0 0 (3) (3) CL CL io O as^ a c n n �E,v H N o o cn cn JI a O h^ III III^�V a�i a > > 2 E o o n CL _ a a ) c c(3) (3) c c o0 0 0 0 _ _ a a ilh� r-4 O O cn cn m g o T--j m E M �O v N O N m a Oi , Lrm Lri C6 O O� O h N m m N O C. O h m Ln C. O C. O C. L0 V' +--� Ln C. h h �O L0 N L0 C. C. m L~n m d' NO N CD C. 1.0 C. O O Ln Ln Ln h O O O O O W d' Ln IV Ol h 'CI' O in- O in- Ln h #} l0 O C. O M if} in- if} N N V' M in- ifs in- ifs in- Ln m m d' N C. Ln in- m + CO O O O m MNMN M M N O O M h M tt Ln Ln O O O N V\ LO Ln Om [1= n ,--i CO IF O Ln 'V' O h V' M N 1.0 m N 'V' O N +--� CO O M h M CO Ln N M Om ifs in- #� V\ N M Om O LO - ,--i �- ,--i �- M u s�f N 1.0 Ln M if} in- iA M +--I iA Ln V* V* V* a'6 n #Y N — ifl- l0 N ifl- �umi THY' V* An- N C. O C. O C. O C. O C. O C. O C. O C. O C. O C. N V' O h O C. M C. O C. O C. O C. O C. O C. O C. O C. O C. O C. W Ln m Ln O CO O C. 'm An- V* An- V* An- V* An- V* ifl- V1. ifl- V1. ifl- V1. ifl- V1. ifl- V* An- O O O M if} W V* An- Ln N O O O sic it Afi- M N O m O C. O �O M co 00 M C. O C. CD C. CD C. 'V' C. +--� �--� O C. O m O m 0 C. 0 C. O C. O C. O a m C. O C. O C. O C. O C. O — O C. if} m if} .--i O C. if} C. if} if)- if} C. O N m An- if} An- if} An- if} An- W An- M An- if} An- "IL O O O O O O CO O� if* h Om n Ln Ln �O �O CO M Ln N M-i Ln An- #� An- .�-i N M 01 #� MP Afi- Afi- An- .�. ifl �1 O m O �O m h m m O C. O �--� Ln h 'V' C. O C. O C. M M AO .� N M 'V' C. �O Ln N L0 CO C. m d' N �--� O M N h --� M N CO CO O Ln CO N O M O C. O C. O C. O Ln Ln .--i m C. O C. O C. O M .0 M M V C. AO m #P V' O C. O M #P in- #r N N N M in- #r in- #r in- h W h m in- Ln in- O� LO Ln O O O O� O� h n h N O� ,-i �O N h iiui,� p M N l0 m Ln L<m O l0 m CO CY) CY) N Oi n ,--i Ln O h m m m m m m h AO Ln h W N n'] M h Ln M N .--i AO �O O� lyi hz. ly CO M O An- h of O M m in- iA- [�' l0 M CO Ln Ln l M v III •� N 40 Ln M if)- in- ifY C. O #Y �i ii�� limo pp h" #Y N — if)- #Y #Y #Y uuollllorviou vp .�. � tfl- XLn ,� Ln � O 0 0 dU N , vpi d d a s a) a) Lo a o p or-O n a)pfIV101 Q) N - � m m c N Ln cn E ru ru 0 0 0 O u a`� a�i � v6 1 a) CL o A cn > 'o -6 'o � u > 0 0 O O v'ai a�i rs p � CL 0 0 0 0 n a` :,K c c c c m O (z Ol o 0 0 o N O_ Q O_ Q O n3 O n3 a) .n N O a) c o rn rn rn rn > O O O O � 7 O_ a) 0 .n O p 'y O N d' Lp O� 'fO p a0+ .4+ O a) 0 a) a) u O O O O O C. N u u u u O m O m d O M d � � lOJ ,� O .ti ,-i M Ln h .n O O O O O M .�-� ++ .�-� 'vm a) ,�:+ VI .� .� a) N N N N N cn J J J J (n (n (n (n 00 0 M "� CL d a) a) a) a) a) -p io -p r3 -p r3 °� °�) °� °�) °� °�) °� °�) +� 0 c c c 13) n n a aui a"'i aui aa)) au') a"'i aui a"'i a3) C CL c w dS M M oM M E n3 n3 c p E E E E E E E E a a) u o '� '� Q Q Q ¢ Q uo 0 0 6 0 0 LOL = 2 = 2 = 2 = 2 = �-Oi z d n. (n Ln (n m g o T—cV m ro 71 O O N C. CD Ea � N O O w O O O N „ M N In 1w•J ;�s N �1mn �ll� I rl O O O O nllti � O O O O O op Go www ry ii ��111 4A- O O O C. O -e Go Go O N 0 .i rn � uuo�IViorviou �i� �l' M bF)- X 13) o v 4 E o u a` �� ) �m CL 141` N H u' w �o rn U-) Y O N n > > > OOO N Ln N Q m m M cn cn m a) fa c fa m g o T—m m Ln 00� �� ro N Ea rn E V p r, V+ co SIN �umi THY' �- 1 nii Q. ° (3) o IL 1� In 1 C ..J - a) N Ln CO O 00 00 U N m CD to Ln " � ) (6 00 O � CJD � � l0 O2 W Lf) � N 0 -tfl- 4_c)- -tfl- " , w iiui„ mIP p '� rl 4_c)" 4_c)- -0 uuo�IViorvou �m� ��� 1h, W X°'d y m 0- w o w Hill u 8 a� u dU W v hii U' Q ` N i3 > Q) Q E IVI2 -00 _ ud111�1 (p E > ° O * U ro X � 2 (6 4 0 O ¢ 4-1E +� u a� o x '- z Q a �' Q a _w x v`�i o a Q cn Q V C a C V En Residential Sulu aph Report 7/18/2021 Attachment 1 Tarrant Appraisal District 2021 CITY OF N RICHLAND HILLS 6:42:18 PM Total Parcel Counts: 19,099 Average Market: 276,073 Average NTV: 220,261 Total Count 600,000 - Over 224 590,000 -599,999 45 580,000 -589,999 51 570,000 -579,999 62 560,000 -569,999 59 550,000 -559,999 62 540,000 -549,999 69 530,000 -539,999 76 520,000 -529,999 80 510,000 -519,999 109 500,000 -509,999 119 490,000 -499,999 119 480,000 -489,999 108 470,000 -479,999 129 460,000 -469,999 129 450,000 -459,999 120 440,000 -449,999 143 430,000 -439,999 166 420,000 -429,999 164 410,000 -419,999 141 400,000 -409,999 218 390,000 -399,999 245 380,000 -389,999 272 370,000 -379,999 316 360,000 -369,999 316 350,000 -359,999 360 340,000 -349,999 385 330,000 -339,999 486 320,000 -329,999 468 310,000 -319,999 509 500,000 309,999 519 a 290,000 -299,999 647 280,000 -289,999 712 a 270,000 -279,999 739 a 260,000 -269,999 744 250,000 -259,999 819 240,000 -249,999 862 230,000 -239,999 857 220,000 -229,999 879 210,000 -219,999 939 200,000 -209,999 IIIII 1001 190,000 -199,999 768 180,000 -189,999 635 170,000 -179,999 660 160,000 -169,999 445 150,000 -159,999 495 140,000 -149,999 508 130,000 -139,999 433 120,000 -129,999 265 110,000 -119,999 134 100,000 -109,999 83 90,000 -99,999 51 80,000 -89,999 36 70,000 -79,999 33 60,000 -69,999 30 50,000 -59,999 III 13 40,000 -49,999 16 30,000 -39,999 10 20,000 -29,999 10 10,000 -19,999 1 0 -9,999 5 0 200 400 600 800 1000 1200 Parcel Counts - Single Family Residence Only Attachment 2 Y ............ 4 ° TARRANT COUNTY TAX OFFICE Wendy Burgess 100 E Weatherford St,Room 105 Tax Assessor-Collector Fort Worth,Texas 76196-0301 817-884-1100 TaxofficeLMarrantcournty corn July 28, 2021 Mr Mark Mills City of North Richland Hills 7301 NE Loop 820 North Richland Hills TX 76180 Re: Certified Estimate of Anticipated Collection Rate for Tax Year 2021 Dear Mr Mills: Texas Tax Code Sec. 26.04(b)requires your Tax Collector to certify your entity's anticipated collection rate for the current year. New law now requires the collector to look at the preceding three years to determine that rate. (Sec. 26.04(h-1)) To find the estimated collection rate, the collector must first estimate the taxing unit's total debt collections from July 1 of the current year through June 30 of the next year. This estimate equals the total tax dollars that will be collected for current debt taxes, delinquent taxes, special appraisal rollback taxes (e.g. agriculture, etc.), penalties and interest. The anticipated collection rate of a taxing unit is a rate certified by the collector and can be no lower than the lowest actual collection rate of the taxing unit for any of the preceding three years and may even exceed 100%. The collector compares this amount to what the taxing unit plans to levy for paying debt service in the current fiscal year. Dividing the estimated collections by the required debt payments gives the estimated collection rate.For example, the collector projects the taxing unit will take in $950,000 in debt revenues before July 1 of next year. The taxing unit's budget calls for it to levy$1 million in debt service taxes for the currentyear. The anticipated collection rate is$950,000 divided by$1 million, or 95 percent. Using an anticipated collection rate of less than 100 percent in the calculations creates a higher debt levy than necessary to service the debt. Delinquent taxes from prior years may generate more than a 100 percent rate If the actual collection rate for 2020 exceeded the anticipated rate for that year, the collector must also certify the amount of debt taxes collected in excess of the anticipated rate. When calculating Attachment 2 the debt rate for 2021, the rate must be adjusted to compensate for any excess debt collections in 2020. Your taxing unit's actual collection rates for the preceding three years are: 2020 99.89 2019 98.45 2018 99.96 Based on the data above, the estimated anticipated collection rate for your entity for tax year 2021 is 100% Your excess debt collection for the 2020 tax year is $2,875,923. If 1 may be of further assistance to you, please call me at (817) 884-1123 or email arice@tarrantcounty.com. Sincerely, Amelia Rice, PCC Director, Property Tax Office of Wendy Burgess, PCC, CTOP, PCAC, CSTA Tarrant County Tax Assessor-Collector IrLp NOKTH KICHLAN HILLS CITY COUNCIL MEMORANDUM FROM: The Office of the City Manager DATE: August 2, 2021 SUBJECT: Setting August 12, 2021 as the date for the Tax Rate Public Hearing and Vote on Placing the Tax Rate Adoption on the Agenda of the August 16, 2021 City Council Meeting. PRESENTER: Robert Myers, Director of Budget and Research SUMMARY: Council is requested to set the dates for the public hearing on the proposed tax rate of $0.572184 per $100 of taxable valuation on August 12, 2021. The City Council is also requested to vote to place the adoption of the tax rate as an action item on the August 16, 2021 Council agenda. GENERAL DESCRIPTION: After successful completion of this year's FY 2021/2022 Budget Retreat, it is necessary to begin the process of establishing a tax rate for the next fiscal year as required by the City Charter and State law. In accordance with the City Council's direction at the Budget Retreat staff is proposing a tax rate of$0.572184 per $100 of taxable valuation as part of the amended proposed budget. This is -$0.003516 lower than the FY 2020/2021 Adopted tax rate of$0.5757. As required by Section 26.04(c) of the Tax Code, after submittal of the appraisal roll to the governing body the designated city officer shall calculate the No-New-Revenue tax rate and Voter-Approval tax rate. The Tax Year 2021 No-New-Revenue tax rate is $0.560888 per $100 of taxable valuation. The Tax Year 2021 Voter-Approval tax rate is $0.572184 per $100 of taxable valuation. Per Section 26.05(d) of the Tax Code, the City Council cannot adopt a tax rate that exceeds the lower of the No-New-Revenue or Voter-Approval tax rates until a public hearing has been held on the proposed tax rate. The proposed date for the public hearing is Thursday, August 12t" at 7pm to be held at North Richland Hills City Hall in the 3rd floor City Council Chambers, 4301 City Point Drive, North Richland Hills, Texas. As required by state law notice of this public hearing will be placed in the Star Telegram, on the city's website, and on Citicable. A copy of the notice that will be provided has been included as an attachment to this agenda item. State law requires that the City Council vote to place the adoption of the tax rate on a future City Council agenda as an action item. The date for this vote is planned for Monday, August 16, 2021 at 7pm. This vote would appear as an action item on the agenda for the specially called City Council meeting. IrLp NOKTH KICHLAN HILLS RECOMMENDATION: Vote to set Thursday, August 12, 2021 at 7.00 pm as the date for the public hearing on the proposed $0.572184 per $100 of taxable valuation and to place the adoption of the tax rate as an action item on the Monday, August 16, 2021 City Council agenda. NOTICE OF PUBLIC HEARING ON TAX INCREASE PROPOSED TAX RATE $0.572184 per $100 NO-NEW-REVENUE TAX RATE $0.560888 per $100 VOTER-APPROVAL TAX RATE $0.572184 per $100 The no-new-revenue tax rate is the tax rate for the 2021 tax year that will raise the same amount of property tax revenue for the City of North Richland Hills from the same properties in both the 2020 tax year and the 2021 tax year. The voter-approval tax rate is the highest tax rate that the City of North Richland Hills may adopt without holding an election to seek voter approval of the rate. The proposed tax rate is greater than the no-new-revenue tax rate. This means that the City of North Richland Hills is proposing to increase property taxes for the 2021 tax year. A public hearing on the proposed tax rate will be held on Thursday August 12, 2021 at the City Hall City Council Chambers, 4301 City Point Drive, North Richland Hills, Texas. The proposed tax rate is not greater than the voter-approval tax rate. As a result, the City of North Richland Hills is not required to hold an election at which voters may accept or reject the proposed tax rate. However, you may express your support for or opposition to the proposed tax rate by contacting the members of the City Council of the City of North Richland Hills at their offices or by attending the public hearing mentioned above. Your taxes owed under any of the above rates can be calculated as follows: Property tax amount = tax rate x taxable value of your property/ 100 I he l 6 seclion Wl be IIJOIX ated based our Uhe AUgUsl 2, 2021 UIn61 11 acllon Vote to Consider the Proposed Tax Year 2021 Tax Rate: Voting FOR the proposal: Voting AGAINST the proposal: Present and not voting: Absent: The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit the rate of growth of property taxes in the state. The following table compares the taxes imposed on the average residence homestead by the City of North Richland Hills last year to the taxes proposed to be imposed on the average residence homestead by the City of North Richland Hills this year: TY 2020 TY 2021 Change Total tax rate (per $100 of $0.575700 $0.572184 Decrease of-$0.003516 per value) $100, or -0.61% Average homestead $206,645 $220,247 Increase of 6.58% taxable value Tax on Average $1,189.66 $1,260,22 Increase of$70.56, or 5.93% Homestead Total tax levy on all $34,889 194 $37 478 476 Increase of$2,589,282, or properties 7.42% For assistance with tax calculations, please contact the tax assessor for the City of North Richland Hills at 817-884-1100 or taxoffice@tarrantcounty.com, or visit https://www.tarrantcounty.com/en/tax.html for more information.