23-T-19 SETTING TAX RATE, ASSESSING GENERAL AND SPECIAL AD VALOREMORDINANCE NO. 23-T-19
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 15th day of August 2023 and a second Public Hearing will held on the 5th day of
September 2023; 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 2023-24
budget as required by state law;
NOW THEREFORE, BE IT RESOLVED 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 2023, 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 3.5% and will raise taxes for
maintenance and operations on a $100,000 home by approximately $11.24.
Section 4. There is hereby levied and assessed and there shall be collected for the tax year
2023 for the general use and support of the Municipal Government of the City of Schertz,
Texas a total ad valorem tax of Forty -Eight Seventy -Two Cents ($0.4872) 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 2023 as follows:
0.3324 for the purpose of maintenance and operation
0.1548 for the payment of principal and interest on debt
0.4872 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, 2023 and shall
become delinquent after January 31, 2024. 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, 2024, 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 ofthecounties of Comal, Bexar and Guadalupe.
PASSED ON FIRST READING, the I J day o 2023.
PA.SSED, APPROVED, and ADOPTED ON SECOND READING, the 5 `day of
Z4 I
, 2023.
CITY C , TEXAS
VPxutie e Mayor
ATTEST:
/�/Y� I �" 4 & —.-,/
Sea dmon on, ity Secretary