19-T-24 Approving the Appraisal Roll setting the tax rate for FY 2019-20ORDINANCE NO. 19 -T -24
AN ORDINANCE APPROVING THE APPRAISAL ROLL; SETTING
THE TAX RATE; LEVYING AND ASSESSING GENERAL AND
SPECIAL AD VALOREM TAXES FOR THE USE AND SUPPORT OF
THE MUNICIPAL GOVERNMENT OF THE CITY OF SCHERTZ,
TEXAS; APPORTIONING THE LEVIES FOR SPECIFIC PURPOSES;
PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the City Manager of the City of Schertz submitted a tax rate proposal to the
City Council prior to the beginning of the fiscal year, and in said tax rate proposal set forth
the estimated necessary tax rate required to provide adequate revenues for the general use
and support of the Municipal Government of the City of Schertz Texas; and
WHEREAS, the City Council finds that all provisions pertaining to the adoption of an ad
valorem tax rate have been in all things complied with; and
WHEREAS, a Public hearing was held by the City Council of the City of Schertz on the
27th day of August 2019 and a second Public Hearing was held on the 3rd day of September
2019; and
WHEREAS, after a full and final consideration, the City Council is of the opinion the tax
rate and ad valorem tax appraisal roll should be approved and adopted; and
WHEREAS, the taxes have been levied in accordance with the adopted 2019 -20 budget as
required by state law;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF SCHERTZ, TEXAS, THAT:
SECTION 1.
The ad valorem tax appraisal roll and effective tax rate information as presented by the tax
assessor for the tax year 2019, be and is hereby in all things approved and adopted.
SECTION 2.
This tax rate will raise more taxes for Maintenance and Operations than last year's tax rate.
SECTION 3.
The tax rate will effectively be raised by 1.76% and will raise taxes for maintenance and
operations on a $100,000 home by approximately $6.00.
SECTION 4.
There is hereby levied and assessed and there shall be collected for the tax year 2019 for the
general use and support of the Municipal Government of the City of Schertz, Texas a total ad
valorem tax of Forty-Nine Ten Cents ($0.5146) on each One Hundred Dollars ($100.00) of
valuation of property — real and personal — within the corporate limits of the City of Schertz,
Texas, subject to taxation. The assessment ratio shall be One Hundred percent (100 %).
SECTION 5.
The City Council of the City of Schertz, Texas, does hereby levy or adopt the tax rate on
$100.00 valuation for this city for tax year 2019 as follows:
1. 0.3496 for the purpose of maintenance and operation
1. 0.1650 for the payment of principal and interest on debt
2. 0.5146 total tax rate
SECTION 6.
It is hereby declared to be the intention of the City Council that the phrases, clauses,
sentences, paragraphs and sections of this ordinance are severable, and if any phrase, clause,
sentence, paragraph or section of the ordinance shall be declared unconstitutional by the valid
judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not
affect any of the remaining phrases, clauses, sentences, paragraphs and sections of this
ordinance, since the same would have been enacted by the City Council without the
incorporation in this ordinance of any such unconstitutional phrase, clause, sentence,
paragraph or section.
SECTION 7.
This ordinance shall be in full force and effect from and after its passage, and it is so
ordained.
SECTION 8.
Ad valorem taxes for the year are due and payable on October 1, 2019 and shall become
delinquent after January 31, 2020. A delinquent tax shall incur all penalty and interest
authorized by state law, Section 33.01 of the Property Tax Code. Taxes that remain
delinquent on and after July 1, 2020, incur an additional penalty of 15% of the amount of the
taxes, penalty and interest due, such additional penalty to defray the cost of collection as
authorized in Section 6.30 of the Property Tax Code. The City shall have available all rights
and remedies provided by law for the enforcement of the collection of taxes levied under this
ordinance.
SECTION 9.
Taxes are payable at the office of the counties of Comal, Bexar and Guadalupe.
PASSED AND APPROVED ON FIRST READING THIS 3rd DAY OF SEPTEMBER 2019.
PASSED AND APPROVED ON SECOND READING THIS 10th DAY OF SEPTEMBER
2019.
ATTEST:
bveTda Dennis, City Secretary