HomeMy WebLinkAboutLEG 2026-07-21 Minutes CITY OF NORTH RICHLAND HILLS
INTERGOVERNMENTAL & LEGISLATIVE AFFAIRS SUBCOMMITTEE AND
LEGISLATIVE TASK FORCE
MEETING MINUTES
JULY 21, 3:30 PM
COUNCIL WORKROOM
NORTH RICHLAND HILLS CITY HALL
The Intergovernmental& Legislative Affairs(IGLA)Council Subcommittee and Legislative
Task Force met on Tuesday, July 21, 2026, at 9:00 am in the Council Workroom at the
North Richland Hills City Hall complex.
The following members were present: Mayor Jack McCarty, Council Member Danny
Roberts, Council Member Billy Parks, Kyle Morris, Kyle Pekurney, Tito Rodriguez, Charlie
Ruiz, Mark Vaughn, Greg Vick
The following member(s)were absent: Linda Burt, Greg Stamps, Randy Tolleson
Staff present at the meeting were: Paulette Hartman, City Manager, Caroline Waggoner,
Assistant City Manager, Trudy Lewis, Assistant City Manager, Cori Reaume, Planning
Director, Mary Peters, Communications Director, Jennipher Castellanos, Manager of
Strategic Initiatives
A.
CALL TO ORDER
The meeting was called to order by Mayor Jack McCarty at 3:30 p.m.
B.
APPROVE MINUTES FROM JUNE 25, 2026, MEETING.
A motion was made by Committee Member Tito Rodriguez, seconded by Committee
Member Danny Roberts to approve the minutes of the June 25, 2026, Council
Subcommittee and Legislative Task Force Meeting. The motion passed unanimously.
Cl.
BUDGET OVERIVEW.
Assistant City Manager Trudy Lewis provided the committee with a budget overview
detailing the impact of state legislation on municipal finances. Ms. Lewis opened with an
overview of municipal services, comparing the city's operational scope with private
industry, and outlined the ratio of city employees per population. She explained that the
city's annual budget, which runs from October 1 through September 30, serves to plan
activities, prioritize community needs, authorize expenditures, establish accountability,
and satisfy state law requirements. Ms. Lewis noted that annual budget development is
guided by principles incorporating citizen input, City Council direction, and operational
environment shifts such as regulatory changes, inflation, and labor market dynamics.
Ms. Lewis explained the structure of city funds, beginning with the capital budget, which
encompasses 16 funds supporting nine project categories across a 10-year planning
scope. She presented a summary of the adopted FY 2026 Capital Budget and outlined
the fund types utilized for capital expenditures. Ms. Lewis then reviewed the operating
budget, detailing the FY 2026 Operating Funds by percentage, followed by a discussion
on the Debt Service Fund's funding sources and associated expenditures. She noted that
all city funds are invested collectively and interest is allocated back to its respective fund.
Ms. Lewis continued with an overview of the Utility Fund, including its revenue sources
and expense breakdown, before detailing the General Fund. She explained that General
Fund revenues carry fewer restrictions, and demonstrated that equal revenues and
expenditures constitute a balanced budget. Ms. Lewis identified the specific departments
funded through the General Fund, noting that some are split funded across multiple funds.
She detailed General Fund major revenues, using municipal citation revenue as an
example; she explained that for a $219 fine, the State of Texas receives approximately
47 percent. She noted that between FY21 and FY25 the city remitted roughly$4.3 million
to the state from the city's Municipal Court.
Addressing sales tax distributions, Ms. Lewis explained that of the local sales tax
allocation, 1 cent goes to the General Fund, 0.5 cents to the Parks Fund, and 0.5 cents
to the Crime Control District Fund. She reported that last year the General Fund received
$14.8 million, while the Parks Fund and Crime Control District received $7.4 million each,
whereas the State of Texas collected $92 million from the state's 6.25 cent rate,
illustrating that the city is not the primary benefactor of sales tax collections.
Ms. Lewis presented an overview of property tax revenues, noting the total adopted
property tax rate for FY 2026 is $0.497841 per$100 valuation. She outlined the roles and
responsibilities of key entities, stating that the State Legislature establishes governing
laws, defines entity roles, and guarantees property owner rights. She defined statutory
terms including the No-New-Revenue (NNR) rate explaining that it assumes same
property in year one and same revenue raised, the Voter-Approval Rate (VAR) which
limits tax rate increases to 3.5 percent over the NNR without an election, the Maintenance
and Operations (M&O) rate pays for annual operating expenses in the General Fund, and
the Interest and Sinking (I&S)fund rate funds debt payments associated with the tax rate.
Ms. Lewis detailed the role of the Tarrant Appraisal District (TAD) in assessing
countywide property values, applying exemptions, certifying rolls, maintaining ownership
records, and managing property value protests. She distinguished between Market Value,
Appraised Value, and Taxable Value, noting that residential properties comprise
approximately 66 percent of property value in the city, commercial properties comprise
33 percent, and industrial properties make up 1 percent.
Ms. Lewis stated that property owners are responsible for confirming property values,
filing exemptions, and remitting payment to the Tax Assessor-Collector. She outlined the
Tax Assessor-Collector's duty to issue tax bills, assess penalties, and calculate refunds,
clarifying that the city receives no interest earnings on funds held during processing.
Following a question from a committee member regarding the legal requirement to utilize
the Tarrant County Assessor, Ms. Lewis identified the taxing jurisdictions, including
school districts, cities, counties, hospital districts, and community colleges.
Ms. Lewis demonstrated the property tax bill formula, multiplying taxable value by the tax
rate to derive total taxes due, and presented the tax distribution showing a blended rate
across Birdville ISD and Keller ISD alongside allocations to the school districts, county,
and the city. She provided the average residential tax bill cost and reviewed historical
property tax rates, noting that North Richland Hills adopted the VAR in FY 2023, the NNR
rate in FY 2024, and rates below the NNR in FY 2025 and FY 2026. City Manager Paulette
Hartman clarified that the city calculates its tax rates strictly using the state-provided four-
page Truth-in-Taxation form rather than proprietary calculations.
Ms. Lewis presented data showing cities operating at or below the NNR rate over the past
three fiscal years, highlighting that only two other cities maintained an NNR rate or lower
over that timeframe, with North Richland Hills having the largest population among them.
She compared the General Fund budgets of these three cities, citing Keller at
approximately $47 million, Grapevine at nearly $87 million, and North Richland Hills at
$67 million, which equates to per capita figures of$990 for Keller, $1,667 for Grapevine,
and $891 for North Richland Hills.
Concluding her financial presentation, Ms. Lewis noted that the average single-family
home taxable value in North Richland Hills is mid-range at approximately $285,000. She
presented a comparative summary of residential tax bills across neighboring cities to
illustrate how identical fiscal policies produce varied local impacts, noting that
municipalities such as Richland Hills and Bedford do not offer local homestead
exemptions.
C2.
REVIEW AND DISCUSS THE IMPACT OF TAX RELIEF PLANS PROPOSED BY
THE GOVERNOR AND LIEUTENANT GOVERNOR.
Ms. Lewis presented an analysis of Governor Abbott's proposed tax relief plan, which
seeks to limit local government spending increases to the lesser of population growth plus
inflation or 3.5 percent. Using a Consumer Price Index calculation and historical 12-month
charts, she demonstrated the erosion of purchasing power. She discussed recent state
unfunded mandates that impose financial burdens on the city, including requirements to
separate adult and youth library materials, prohibitions on certain service fees, enhanced
workers' compensation coverage for fire personnel, mandatory state-compliant
cybersecurity and artificial intelligence training, required body-worn cameras and
associated data storage costs for law enforcement, and new audit regulations for impact
fees.
Ms. Lewis reviewed the Governor's proposal to adjust property appraisals to a five-year
cycle, referencing the Fort Worth-Arlington-Grapevine home price index and commercial
value changes. She explained that reducing the residential homestead appraisal cap from
10 percent to 3 percent creates an inverse relationship where tax rates must increase if
taxable values fall to maintain prior revenue levels. Furthermore, expanding appraisal
caps to commercial properties would reduce business tax liabilities while shifting a higher
proportional tax burden onto homeowners.
Ms. Lewis reviewed Lieutenant Governor Patrick's interim charges regarding senior tax
relief initiatives, specifically Operation Double Nickel. She demonstrated that expanding
senior exemption eligibility under this plan at the adopted tax rate would result in a
$676,924 reduction in property tax revenue for the city. To offset this revenue loss, the
city tax rate would need to increase, resulting in an estimated $30.49 tax increase for
local non-frozen homestead properties.
C3.
REVIEW IMPACT OF PREVIOUSLY PASSED LEGISLATION AND UNFUNDED
MANDATES.
Ms. Lewis discussed proposals aimed at limiting local government fees and prioritizing
utility revenues for infrastructure maintenance, noting these actions would restrict General
Fund revenue used to cover operational support provided to the city's utility system. City
Manager Paulette Hartman reported that the city received its preliminary property tax roll,
which indicated total property appraised values decreased to $8.8 billion from $9.2 billion
the previous year.
Ms. Hartman provided an overview of the fiscal impact of this value reduction alongside
mandatory budget increases the city must absorb. She observed that local taxpayers
have experienced property tax bill reductions over the past five years. She advised the
committee regarding the compounding financial effects of adopting tax rates below the
NNR, the cost of debt service, and potential impacts on municipal service delivery levels.
Ms. Hartman noted that certified values remain down year-over-year and announced that
staff would present a formal discussion on property tax values at the upcoming City
Council meeting on Monday July 27, 2026.
C4.
REVIEW AND DISCUSS CITY RELATED INTERIM COMMITTEE CHARGES.
Planning Director Cori Reaume reported on legislative interim committee charges
assigned across 33 House committees, 17 Senate committees, and various select
committees. She distributed a schedule of upcoming legislative committee hearings and
highlighted topics relevant to municipal operations. Ms. Reaume summarized specific
interim charges assigned to House committees, including Elections, Land and Resource
Management, Natural Resources, State Affairs, Ways and Means, and Governmental
Oversight. She then reviewed Senate committee charges, focusing on Business and
Commerce, Economic Development, Finance, Local Government, and Water, Rural, and
Agriculture.
Following a committee member's request to clarify the structure of a Certificate of
Obligation (CO), City Manager Paulette Hartman explained that General Obligation
Bonds require voter approval through a public election, whereas Certificates of Obligation
require public notice but do not require an election. In response to a follow-up inquiry
regarding practical applications for when a CO is issued, Ms. Hartman stated that the city
is currently issuing approximately $3 million in Certificates of Obligation to fund the
replacement of a fire engine and ambulance. Ms. Reaume directed members to the
hearing schedule and affirmed that staff will provide monthly updates on legislative
developments.
Dl.
OPPORTUNITY FOR QUESTIONS ON PREVIOUS MEETING TOPICS OR
MATERIALS PROVIDED.
No questions were raised by committee members related to previous meeting topics or
materials provided.
D2.
REVIEW AND DISCUSS UPCOMING MEETING SCHEDULE AND FUTURE AGENDA
ITEMS.
City Manager Paulette Hartman reviewed the upcoming meeting schedule and requested
that members notify staff of any planned absences or date conflicts. Councilmember
Danny Roberts requested that future agendas include an item to assign specific
legislative committee hearings to task force members for monitoring and reporting.
F.
PUBLIC COMMENTS
Mayor Jack McCarty opened the public comment section, noting that procedures require
speakers to submit a Public Meeting Appearance Card prior to the start of the meeting.
No requests to speak were received from the public.
G.
ADJOURNMENT
The meeting adjourned at 5:11 p.m.
APPROVED:
Jack McCarty, Mayor
-a
Jennipher Castellanos, Secretary