In accordance with the Local Government Code, the City Council must ratify the property tax increase reflected in the budget when the budget requires raising more revenue from property taxes than the previous year.

This year's property tax levy will raise more revenue from property taxes than in the preceding year. Section 102.007(c) of the Local Government Code requires the governing body to hold a separate vote to ratify the property tax increase reflected in the budget. This vote must be in addition to and separate from the vote to adopt the budget or the vote to set the tax rate.

This year's property tax levy will raise more revenue from property taxes than in the preceding year. Section 102.007(c) of the Local Government Code requires the governing body to hold a separate vote to ratify the property tax increase reflected in the budget. This vote must be in addition to and separate from the vote to adopt the budget or the vote to set the tax rate.

The FY 2027 Budget will raise more total property taxes than last year's budget by an amount of $1,066,486 or 9.26 percent, and of that amount, $82,033 is the tax revenue to be raised from new property added to the tax roll this year. The previous year tax rate for the FY 2026 Budget was $0.3576. 

Pros

• Satisfies the separate-vote requirement of Local Government Code §102.007(c); without it, adoption of the FY 2027 Budget is procedurally incomplete.

Cons

• not applicable

Not applicable.