08/18/2008-CC-Minutes-Work SessionMINUTES: CITY COUNCII, WORK SESSION
AUGUST 18, 2008
PRESENT: Mayor Joe Higgs, Councilman Andy Garza, Councilman Robert Patton,
Councilman Mike Walker, Councilman Glenn Ervin
MEMBERS
ABSENT: Councilman Thomas Muir
OTHERS
PRESENT: City Manager Mike Brice, City Secretary/Asst City Manager Rose Chavez
1. Call Meeting to Order.
Mayor Higgs called meeting to order.
2. Discussion on Tax Rate for Fiscal Year 2008-2009.
City Manager discussed this year's effective tax rate of 0.6388. There was a decrease
in property values that had an impact on the tax rate. There was emphasis on the
importance of going to the effective tax rate. The total tax base this year was
$330,142,406. There was a significant decrease of $23,543,000. Discussion continued
concerning property values.
City Manager explained that the big difference in the decrease was Wal-Mart. The
Appraisal District advised that wal-Mart has protested their personal property values,
and they are scheduled for a hearing. This is normal procedure; however, it may not
get resolved until later. Wal-Mart wants to make sure that the personal property is
taxable in Sanger.
Discussion continued regarding the reduction of residential property values. There
were concerns expressed by some of the Council concerning the increase in the tax
rate. The City anticipates increasing water and sewer rates in the future, and the
increase in the tax rate will impact the citizens.
Councilman Patton asked what the deadline is for protesting and when does it
become finalized.
City Secretary advised that the deadline is sometime in April; however, there are
circumstances that can lead to an extension. The process requires a hearing before the
Appraisal District which is scheduled at a later date. The tax roll has to get certified
by July 25t' to allow cities to calculate anticipated revenues. The Appraisal District
does not place the tax value of the properties that are in protest to keep the city from
calculating revenues that may or may not be received.
- Discussion followed concerning the time frame the Appraisal District will make their
determination. Staff gave an example using a property value of $100,000 residential
home, the revenue this would generate using our current tax rate of .59960, and the
proposed effective tax rate of .63880. The calculated difference was $39.20.
Councilman Walker indicated that the increase is about 6%.
Councilman Ervin expressed opposition for raising the tax rate. He wants to keep the
rate the same as last year. He explained the City is going to raise water and sewer
rates. The new sewer plant will have an impact, and the cost of those fees is not
determined. The trash rate continues to go up. Councilman Ervin emphasized that it
does not sound like a lot of money until you add them together.
Discussion continued concerning the increase in the tax rate.
City Secretary explained that on the financial side it has an impact on any future bond
issuance. The 2006 bond issue on the $6.5 million had dedicated funds for street
improvements. There is a portion of tax revenue that is obligated for that debt. The
City Council has to consider the impact this creates for bond ratings. City Secretary
emphasized the need of not depending so much on budget fund transfers to operate the
General Fund. City Secretary asked for possible consideration of a tax rate of
somewhat in the middle. This would demonstrate that the City is taking measures to
guarantee any future bond issue.
City Manager explained the importance on going to the effective tax rate. He
explained this will impact the budget if Council considers a lower tax rate.
Discussion that the $6.5 million represented $1.5 million for Electric Improvements,
$1.0 million for Water Infrastructure Improvements, and the balance was for Street
Improvements. The 2006 debt is guaranteed by tax revenues and utility revenues. The
2007 bond issuance was for $1.5 million, and it was also a combination of certificates
of obligations guaranteed by tax revenue and utility revenues. The City purchased two
pieces of property with those funds, and the remainder of funds is to be utilized for the
improvements to three other buildings.
Councilman Garza expressed a concern regarding the bond funds and the importance
to utilize those funds for what they were intended.
City Manager advised that the funds are utilized for public work's buildings.
Lengthy discussion continued concerning the budget. City Manager advised that
whatever the Council decides concerning the tax rate, the staff will make it work.
There was an explanation of possibilities that could be considered, and one of those was
to cut expenses in the proposed budget. City Manager indicated if Council had a
concern in raising the tax rate and utility rates in the same year, he would encourage
the increase in the utility rates.
The adoption of the budget and the tax rate will be on the agenda for the first meeting
in September.
3. Overview of Items on Regular Agenda.
City Manager briefed Council that the health insurance cost will not be increased next
year. This is due to employees staying within the network.
Councilman Ervin would like for the limb pickup ordinance to be on the next agenda
for review and clarification.
4. Adjournment.
Mayor Higgs adjourned the meeting.