ORDER NO. 3 OS 51
FY 2007-08 TAX RATE FOR KERB COUNTY
Came to be heard this the 28th day of September, 2007, with a motion made by
Commissioner Letz, seconded by Commissioner Williams. The Court
unanimously approved by vote of 5-0-0 to:
Set the Debt Service Rate for FY 2007-08 at .0438 per hundred.
Vote by Roll call -Commissioner Precinct 1 -yea
Commissioner Precinct 2 -yea
Commissioner Precinct 3 -yea
Commissioner Precinct 4 -yea
Chair -yea
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To: Honorable Judge Tinley and Commissioners Court
From: Jeannie Hargis
Date: September 25, 2007
Re: Adoption of 2007 Tax Rate
In order to avoid any confusion on the motion that needs to be made to adopt the 2007 Tax
Rate, I have provided the language from the Truth-In-Taxation Guide as follows:
Agenda Item: Adoption of the tax rate must be a separate item on the agenda for the
meeting. State law requires most counties (Sections 111.007-111.010, Local Government
Code) adopt a budget before they adopt the tax rate. These units may adopt a budget and a
tax rate at the same meeting as long as the budget is adopted first as a separate item.
The Property Tax Code sets out specific wording for the order. A taxing unit
authorized to pay both M&O and debt service with property taxes must adopt its rate in two
separate components -one rate for M&O and one rate for debt service. For most taxing
units, the debt service component of the adopted rate must equal the calculated and
published debt service rate that appeared in the rollback tax rate calculation and required
notices. A county may have several tax rates, depending on the kinds of taxes it levies.
The first motion should be to approve a Debt Service Rate which was published. The
Debt Service Rate Published was $.0438.
The second motion should be to approve an M&O tax rate. The M&O tax rate
is $.3154.
The third motion should be to approve the Road & Bridge Tax is
$.0304.
The total tax rate for 2007 is $.3896.
I believe that a roll call vote on the tax rate is required.
2007 PropertyTax Rates in Kerr Coumy
This notice concerns 2007 property tax rates for Kerr County. It presents information about three tax rates. Last year's tax rate is the
actual rate the taxing unit used to determine property taxes last year. This yeaz's e„~`ective tax rate would impose. the same total taxes as
last yeaz if you compaze properties taxed in both years. This yeaz's rollback tax rate is the highest tax rate the taxing unit can set before
taxpayers can start tax rollback procedures. In each case these rates are found by dividing the total amount of taxes by the tax base
(the total value of taxable property) with adjustments.as required by state law. The rates are given per $100 of property value.
Last year's tax rate: Farm to Market Flood Control General Fund
Last year's operating taxes $944,541 $9,741,672
Last year's, debt taxes ~ $0 $1,354,986
Last year's total taxes $944,541 $11,096,658
Last year's tax base $3,056,768,423- $3,093,576,442
Last year's total tax rate ~ 0.030900/$100 0.358700/$100
This year's effective tax rate:
Last year's adjusted taxes
(after subtracting taxes on lost property) .,. $706,720 $8,278,178
- This year's adjusted tax base
(after subtracting value of new property) - $2,495,492,287 $2,514,508,545-
= This year's effective tax rate 0.028300/$100 0.329200/$100
Total effective tax rate 0.357500/$100
This year's rollback tax rate:
Last year's adjusted operating taxes
(after subtracting taxes on lost property and adjusting for any
transferred function, tax increment financing, state criminal justice
mandate and/or enhanced indigent.health care expenditures) "' $704,861 $10,088,834
- This year's .adjusted tax base $2,495,492,287 $2,514,508,545
..:; This t'eat's eff~efiive,o~erating rate ~ .. ` 0.02820Q/$100 4:401200/$100
x =1°.08 =this year's maximum operating rate 0.030400/$100.. 0.433200/$100
+ This year's debt rate ~ 0.000000/$100 0.043800/$100
= This year's. rollback-rate for' each fund ~ 0.030400/$100 0:477000/$100
This year's total rollback rate . 0.507400/$100
- Sales tax adjustment rate 0.102300/$100
= Rollback tax rate 0.405100/$100
Statement of Increase/Decrease
If Ken County adopts a 2007 tax rate equal to the effective tax rate of 0.357500 per $100 of value, taxes would increase compazed
to 2006. taxes by $ 381,616.
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The Kerrville DailyTimes d Wednesday,5eptember 12,2007 West Kerr County News 7~
homecoming nears; nominees selected for the 2007 couch
The school year seems to have
ken off and we already are
~eparing for Homecoming on
iday, Sept. 21. The TTNI
udent Council has worked
Ord to create a fun and exerting
eek for the community of
gram. Everyone is invited to a
immunity Supper on Monday
5:30 p.m. on the high school
ivilion. They will
~tve hamburgers and
~memade desserts.
ay to watch the
grade at 7:15;
llowed by the
'•P rally and
~nfire. Also, new
is-year, we will
own the queen Melissa Whi
p g~ ate West Kei~
p.m., not at
halftime. Homecoming is a
speaal time in Ingram. It is a
great chance to see the youth of
our community and their
wonderful accomplishments.
Congratulations to the
Homecoming-court. Freshmen.
nominees are Stephen Adelman
and Erika '11•evino. Sophomore
nominees are Nolan Brown and
Briana Robinson. Junior
nominees are Casey
Swearingen and Ilda Alva and
senior nominees are Rachelle
Curtis, .Heather Weaver; Tasha
Burch and Ashley Uan
Hoozer, David Campos,
w , , Justin Martinez, Jesse
Andrade and Taylor
tten Faust. The Homecoming
News game will be Friday,
Sept. 21 at 7:30 p.m. in
Warrior Stadium against
the Brady Bulldogs.
Support the Warriors this
week as they play the Blanco
Panthers in Blanco on Friday at
7:30 p.m. The junior varsity
team will play in Ingram
Thursday at 5 p.m.
This weekend, a girls
volleyball tournament will be in
Comfort on Saturday. On
'Itiesday, the first district games
of the season will be in
Wimberley at 5 p.m.
The next production is
"Circling the Drain" at the Hill.
Country Arts Foundation. This
will be the first production in the
indoor theater this season.
"Circling the Drain" is a complex
story about the life lesson three
West Texas sisters learn as they
go throughout their life. It should
be a very interesting play to
attend. It is directed by John _-
Ruth and will be sfiown
Thursday through Saturday
evenings at 7:30 p.m. and '
matinees will be on Sunday '
afternoons at 2 p.m. The play`
runs Sept. 28 through Oct. 13;
For more information or tickets,
call 367-5121.
~rra~ of ~ouc~u¢ts~
crab `N Go Bouquets X9.95
includes FREE Vase on First Visit
.~
~Kerr's'[~n~?` Faat~ve= ~Q.arRS~
. ... _ .
NEW LOCATION! 607 Sidney Baker
M-F 8-5:30 Sa~.by Phone 896-9797
a~wna~-r~3ere-'amines ,
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815 Jefferson St., Suite 140, Kemille, 792=4060-
"A Professional Approach To Hearing.. Gare',
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Notice of Public Hearing on Tax
.y
Increase
Kerr County will hold a public hearing on a proposal to increase total tax revenues from properties on the tax
in the preceding tax year by 8.839161 percent (percentage by which proposed tax rate exceeds lower of ro11-
;k tax rate or effective tax calculated under Chapter 26, Tax Code). Your individual taxes may increase at~a
ater or lesser rate, or even decrease, depending on the change in the taxable value of your property in re[~-
~ to the change in taxable value of all other property and the tax rate that is adopted. •
w
public hearing will be held on September 20, 2007 at 10:00 AM at Commissioners Courtroom, 700 Main St.
•rville. A second hearing will be held on September 24, 2007 at 10:00 AM at Commissioners Courtroom, 7b0
in 'St. Kerrville.
.~
members of the governing body voted on the proposal to consider-the tax increase as follows:
FOR: County Judge Pat Tinley, Commissioner H.A. "Buster" Baldwin,
Commissioner William "Bill" Williams, Commissioner Jonathan Letz,
Commissioner Bruce Oehler
AGAINST: None '•
PRESENT and not voting: None ~~
ABSENT:.. None ; ~ i~
r Ff - :
"~ Comparison of Proposed Budget with Last Year's Budget.
applicable percentage increase or decrease (or difference) in the amount budgeted in the preceding fiscal
r and the amount budgeted for the fiscal year that begins during the current tax year is indicated for each,pf
following expenditure categories:
Maintenance and operations 4.730000 % (increase or % decrease)
Debt. service % mcrease~ or -3.610000 % decrease) p
Total expenditures 4.340000 % f increase) or % (decrease)
,.
a
a
Total Appraised Value and Total Taxable Value
as calculated under section 26.04, Tax Code
Preceding Tax Year Current Tax: Year
Total.appraised value" of all property. $3,082,853,747 $3,504,149,734
Total appraised value* of new property** $94,626,724 ~ '' $114,661,931
Total taxable value*"* of all property $2,229,929,631 $3,310,645,439
Total taxable value"** of new property"" $94,626,724 $113,729,349
M
i
.Bonded Indebtedness
amount of outstanding and unpaid bonded indebtedness: $4,609,891
Tax Rates
Adopted tax rate for the preceding tax year $0.389600 per $1.00 in value
Proposed tax rate for the current tax year $0.389100 per $t00 in value
..Difference in the proposed tax rate and the
adopted tax rate for the preceding tax year $0.000500 per $100 in value
Percentage increase or decrease in the % Increase
proposed tax rate and the adopted tax OR
rate for the preceding tax year 0.128337- % Decrease
These tax rate figures are not adjusted for changes in the taxable value of property.
i
f
"Appraised value" is the amounf shown on the appraisal roll and defined by Section 1.04(8)., Tax Code
"New property" is defined by Section 26.012(17), Tax Code.
"Taxable value" is defined by Section 1.04(10), Tax Code. z
Comparison of Residence Homestead Values
'rage appraised and taxable values on residence homesteads are compared from the preceding tax year
i the current tax year. 4
Preceding Tax Year Current Tax Year ',
;rage residence homestead appraised value $120,226 $132;506 ;
mestead exemption amount for the taxing unit (excluding special exemptions for persons 65 years of age oD~
er or disabled) $0 $0
rage taxable value of a residence homestead (excludin special exemptions for persons 65 ears of age or
er or disabled) 120,226132,506
Comparison of Residence Homestead Taxes
taxes that would have been imposed in the preceding tax year on a residence homestead at the average a
praised value (excluding. special exemptions for person 65 years of age or older or disabled) are estimated ~o
$468. The taxes that would be imposed in the current tax year on the residence homestead appraised at tf~e
;rage appraised value in the current tax year (excluding special exemptions for person 65 years of age. or
er or disabled), if the proposed tax rate is adopted, are. estimated to be $516. The differencebetween the
ount of the taxes on the average residence homestead in the current tax year, if the proposed tax rate is '~
>pted, and the preceding tax year would be an increase: of $48 of taxes.
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