Ordinance No. 15,915 ORDINANCE NO. 15,915
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN,TEXAS,
ADOPTING THE RATE AND TAX LEVY FOR GENERAL FUND MAINTENANCE
AND OPERATIONS AND DEBT SERVICE FOR THE CITY OF BAYTOWN FOR THE
FISCAL YEAR ENDING SEPTEMBER 30, 2025,UPON ALL TAXABLE PROPERTY
IN SAID CITY OF BAYTOWN IN ACCORDANCE WITH THE LAWS OF THE
STATE OF TEXAS AND THE CHARTER PROVISIONS AND ORDINANCES OF
SAID CITY; PROVIDING A REPEALING CLAUSE; CONTAINING A SAVINGS
CLAUSE; AND PROVIDING FOR THE EFFECTIVE DATE THEREOF.
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WHEREAS, the City's tax rate consists of the following two components:
1. the rate that, if applied to the total taxable value,will impose the amount of taxes
needed to pay debt service; and
2. the rate that,if applied to the total taxable value,will impose the amount of taxes
needed to fund maintenance and operations expenditures of the City for the next year;
and
WHEREAS,the proposed tax rate of$0.43689 per$100 valuation for maintenance and operations,
together with the proposed tax rate of$0.26353 per$100 valuation for debt service,does not exceed either
the no-new-revenue tax rate or the voter-approval tax rate; and
WHEREAS, THIS TAX RATE WILL RAISE LESS TAXES FOR MAINTENENCE AND
OPERATIONS THAN LAST YEARS' TAX RATE, THE TAX RATE WILL EFFECTIVELY BE
DECREASED BY 2.72 PERCENT AND WILL RAISE TAXES FOR MAINTENENACE AND
OPERATIONS ON A$100,000 HOME BY APPROXIMATELY$-13.81; AND
WHEREAS, the City, in accordance with Chapter 26 of the Texas Tax Code, desires to adopt the
tax rate for maintenance and operations and the tax rate for debt service for the fiscal year ending
September 30,2025;NOW THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BAYTOWN,TEXAS:
Section 1: That the facts and matters set forth in the recitals of this Ordinance are hereby found
to be true and correct and are adopted by the City Council.
Section 2: That the City Council of the City of Baytown hereby adopts and sets for the fiscal
year ending September 30,2025,an ad valorem tax rate of$0.43689 for each ONE HUNDRED DOLLARS
($100.00)of assessed value of property located within the city limits of the City of Baytown on January 1,
2024, made taxable by law, which said taxes, when collected, shall be apportioned among funds and
departments of City Government of the City of Baytown for the purpose of General Fund Maintenance and
Operations.
Section 3: That the ad valorem tax rate of$0. 43689,as set forth in Section 2, is hereby levied
and shall be assessed and collected on one hundred percent(100%)of each ONE HUNDRED DOLLARS
($100.00) worth of property located within the city limits of the City of Baytown on January 1, 2024, as
valued by the Harris County Appraisal District or the Chambers County Appraisal District and made taxable
by law.
1
Section 4: That the City Council of the City of Baytown hereby adopts and sets for the fiscal
year ending September 30,2025,an ad valorem tax rate of$0.26353 for each ONE HUNDRED DOLLARS
($100.00)of assessed value of property located within the city limits of the City of Baytown on January 1,
2024, made taxable by law, which said taxes, when collected, shall be apportioned among funds and
departments of City Government of the City of Baytown for the purpose of Debt Service.
Section 5: That the ad valorem tax rate of$0. 26353, as set forth in Section 4, is hereby levied
and shall be assessed and collected on one hundred percent(100%)of each ONE HUNDRED DOLLARS
($100.00) worth of property located within the city limits of the City of Baytown on January 1, 2024, as
valued by the Harris County Appraisal District or the Chambers County Appraisal District and made taxable 1
by law.
Section 6: That the Tax Assessor and Collector of the City of Baytown is hereby directed to
assess,extend and enter upon the Tax Rolls of the City of Baytown,Texas,for the current year the amounts
and rates herein levied, and to keep a current account of same. All collection of such taxes, as well as
collection of taxes owed for prior years, to include penalty and interest thereof, shall be deposited in the
official depository of the City of Baytown to be distributed between the General Fund and the Debt Service
Fund on a basis determined by the percentage that each be to the total tax rate.
Section 7: All ordinances or parts of ordinances inconsistent with the terms of this ordinance
are hereby repealed; provided, however, that such repeal shall be only to the extent of such inconsistency;
and in all other respects, this ordinance shall be cumulative of other ordinances regulating and governing
the subject matter covered by this ordinance.
Section 8: If any provision, section, exception, subsection, paragraph, sentence, clause or
phrase of this ordinance or the application of same to any person or set of circumstances shall for any reason
be held unconstitutional, void or invalid, such invalidity shall not affect the validity of the remaining
provisions of this ordinance or their application to other persons or sets of circumstances; and to this end,
all provisions of this ordinance are declared to be severable.
Section 9: This ordinance shall take effect immediately from and after its passage by the City
Council of the City of Baytown.
INTRODUCED, READ, and PASSED by the affirmative vote of the City Council of the City of
Baytown this the 26th day of September,2024e:::)............)
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APPROVED AS II FO h'''-`-`-- ''''
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SCOTT LEM• II,City Attorney
R:\Ordinances and Resolutions\Ordinance Drafts\2024-09-26\Tax Rate FY25.docx