HomeMy WebLinkAboutOrdinance No. 16,578 (Item 6.b.) ORDINANCE NO. 16,578
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, 2027,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$0.43812 per$100 valuation for maintenance and operations,
together with the proposed tax rate of$0.25991 per $100 valuation for debt service exceeds last year's
maintenance and operations tax levy; and
WHEREAS,THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND
OPERATIONS THAN LAST YEAR'S TAX RATE; and
WHEREAS,THE TAX RATE WILL EFFECTIVELY BE RAISED BY 8.03 PERCENT AND
WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A$100,000 HOME BY
APPROXIMATELY$13.48; 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
30,2027; and
WHEREAS, the vote on an ordinance setting a tax rate that exceeds the no-new-revenue tax rate
must be a record vote, and at least 60 percent of the members of the governing body must vote in favor of
the ordinance; and
WHEREAS,the record vote on the ordinance setting the tax rate is as follows:
AYES: Mayor Charles Johnson, Councilmember for District No. One (1) Laura
Alvarado, Councilmember for District No. Two (2) Sarah Graham,
Councilmember for District No. Three (3) Ken Griffith, Councilmember
for District No. Five (5) Jacob Powell, Councilmember for District No.
Six(6)Mike Lester
NAYS: Councilmember for District No. Four(4)James Franco.
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 30,2027,an ad valorem tax rate of$0.43812 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,
2026, 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. 43812, 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, 2026, as
valued by the Harris County Appraisal District or the Chambers County Appraisal District and made taxable
by law.
Section 4: That the City Council of the City of Baytown hereby adopts and sets for the fiscal year
ending September 30, 2027, an ad valorem tax rate of$0. 25991 for each ONE HUNDRED DOLLARS
($100.00)of assessed value of property located within the city limits of the City of Baytown on January
1,2026,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$0.25991, 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, 2026, as
valued by the Harris County Appraisal District or the Chambers County Appraisal District and made taxable
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 th City Council of the City of
Baytown this the 10th day of September, 2026. \
.101.1011,IL v4,4 E JO SON, Mayor
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APPROVE D FORM:
SCOTT LE •ND, City Attorney
R:\Ordinances and Resolutions\Ordinance Drafts\2026-09-10\Ord-Adopting Tax Rate-FY27-SL.docx