City Council Workshop or Special Called Meeting

CITY COUNCIL SPECIAL CALLED MEETING MONDAY - JULY 29, 2024 - 6:00 PM Notice of AGENDA Council Chamber/Municipal Court Building 2801 Ranch Road 1869 Liberty Hill, Texas 78642 Diane Williams Jacquetta Thayer Crystal Mancilla Wade Ashley Michael Helbing Amanda L Young NOTICE Notice is hereby given that a Special Meeting of the City Council of Liberty Hill, Texas has been called by Mayor Mancilla to discuss and consider choosing a rate to propose for ad valorem taxes to be levied in 2024-2025 Fiscal Year. LIVE VIDEO STREAMING Please click the link on the City's Facebook page to watch the meeting live. PLEASE SILENCE YOUR CELL PHONES 1) CALL TO ORDER Establish quorum. 2) PUBLIC COMMENTS Regarding items not on this agenda/Public Comments: Those desiring to speak on a topic not listed on the agenda, please complete a speaker form and present to the City Secretary before the meeting. Speakers will have three minutes each to speak, this time cannot be transferred or shared. Council members may not take action during this item and any responses will be limited to factual statements, recitation of existing policy, or request for the topic to be placed on a future agenda. Regarding topics listed as an agenda item/During specific agenda item: Council requests that speakers complete a speaker form, indicate which agenda item they are interested in speaking about, and submit form to the City Secretary before the agenda item is addressed. Speaker forms may be emailed to the City Secretary before the meeting at esimpson@libertyhilltx.gov. 1 3) REGULAR AGENDA a) Review of Departmental Baseline Budgets and City Budget Funds. (P. Brandenburg, Mayor Mancilla) b) Discussion, consideration and possible action regarding budget requests for FY 2024-2025 including requests for new city personnel, equipment, supplies, projects and programs. (P. Brandenburg) Supplemental budget requests will be discussed and considered by the City Council. c) Discussion, consideration and possible action to consider options for a property tax rate that will fund the proposed budget for Liberty Hill for fiscal year (FY) 2024-2025, including prioritized new personnel, projects, programs, equipment or etc. (P. Brandenburg, T. McCord) d) Discuss, consider and take action via a roll-call vote regarding the choice of City Council for the proposed ad valorem (property tax) tax rate to consider for the FY 2024-2025 budget year. (P. Brandenburg) Notice of Public Hearing on Tax Increase; De Minimis.pdf e) Discussion, consideration and possible action regarding setting both formal Public Hearings for the proposed Tax Rate, and formal Public Hearings for the proposed 2024-2025 budget, to be held on August 14th and August 26th, respectively. (P. Brandenburg, E. Simpson) 4) EXECUTIVE SESSION 5) ADJOURNMENT The City Council, Boards, and Commissions reserve the right to reconvene, recess, realign, change the order of business, or adjourn into Execu ve Session at any me during the course of the mee ng, prior to adjournment, to discuss any item listed above, as authorized by Texas Government Code Sec on §551.071 (Consulta on with A orney), §551.072 (Delibera ons about Real Property), §551.073 (Delibera ons about Gi s and Dona ons), §551.074 (Personnel Ma ers), §551.076 (Delibera ons about Security Devices), and §551.087 (Development). In compliance with the Americans with Disabili es Act, the City of Liberty Hill will provide reasonable accommoda on for persons a ending mee ngs. To be er serve you, requests need to be received 48 hours prior to the meeting. Contact the City Secretary at 512-778-5449 – Extension 125. 2 POSTING CERTIFICATION: I, ELAINE SIMPSON – CITY SECRETARY – CITY OF LIBERTY HILL certify that the attached notice of meeting was duly posted on the bulletin board at City Hall located at 926 Loop 332, Liberty Hill, Texas 78642 and on the City website (www.libertyhilltx.gov) on the ______ day of ____________________, 202_ at ______. Elaine Simpson – City Secretary. REMOVAL CERTIFICATION: I ELAINE SIMPSON – CITY SECRETARY – CITY OF LIBERTY HILL certify that the attached notice of meeting was removed from the bulletin board at City Hall located at 926 Loop 332, Liberty Hill, Texas 78642 on the ______ day of __________________, 202_ at _______. INITIALS _______ 3  CITY COUNCIL CITY COUNCIL SPECIAL CALLED MEETING MONDAY - JULY 29, 2024 2801 Ranch Road 1869 - Liberty Hill AGENDA ITEM 3.a Review of Departmental Baseline Budgets and City Budget Funds. (P. Brandenburg, Mayor Mancilla) 4  CITY COUNCIL CITY COUNCIL SPECIAL CALLED MEETING MONDAY - JULY 29, 2024 2801 Ranch Road 1869 - Liberty Hill AGENDA ITEM 3.b Discussion, consideration and possible action regarding budget requests for FY 2024-2025 including requests for new city personnel, equipment, supplies, projects and programs. (P. Brandenburg) 5  CITY COUNCIL CITY COUNCIL SPECIAL CALLED MEETING MONDAY - JULY 29, 2024 2801 Ranch Road 1869 - Liberty Hill AGENDA ITEM 3.c Discussion, consideration and possible action to consider options for a property tax rate that will fund the proposed budget for Liberty Hill for fiscal year (FY) 2024-2025, including prioritized new personnel, projects, programs, equipment or etc. (P. Brandenburg, T. McCord) 6  CITY COUNCIL CITY COUNCIL SPECIAL CALLED MEETING MONDAY - JULY 29, 2024 2801 Ranch Road 1869 - Liberty Hill AGENDA ITEM 3.d Discuss, consider and take action via a roll-call vote regarding the choice of City Council for the proposed ad valorem (property tax) tax rate to consider for the FY 2024-2025 budget year. (P. Brandenburg) 7  Form 50-875 Statements required in notice if the proposed tax rate exceeds the no-new-revenue tax rate and the voter-approval tax rate but does not exceed the de minimis rate, as prescribed by Tax Code §§26.06(b-1) and 26.063(c). NOTICE OF PUBLIC HEARING ON TAX INCREASE This notice only applies to a taxing unit other than a special taxing unit or municipality. A tax rate of $______________________________________ per $100 valuation has been proposed by the governing body of _____________________________________________________ PROPOSED TAX RATE $____________________ per $100 NO-NEW-REVENUE TAX RATE $____________________ per $100 VOTER-APPROVAL TAX RATE $____________________ per $100 DE MINIMIS RATE $___________________ per $100 The no-new-revenue tax rate is the tax rate for the 2024 tax year that will raise the same amount (current tax year) of property tax revenue for City of Liberty Hill, TX from the same properties in both (name of taxing unit) the 2023 tax year and the 2024 tax year. (preceding tax year) (current tax year) The voter-approval tax rate is the highest tax rate that City of Liberty Hill, TX may adopt without holding (name of taxing unit) an election to seek voter approval of the rate, unless the de minimis rate for City of Liberty Hill, TX exceeds the (name of taxing unit) voter-approval tax rate for City of Liberty Hill, TX . (name of taxing unit) The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate for City of Liberty Hill, TX , (name of taxing unit) the rate that will raise $500,000, and the current debt rate for City of Liberty Hill, TX . (name of taxing unit) The proposed tax rate is greater than the no-new-revenue tax rate. This means that City of Liberty Hill, TX is proposing (name of taxing unit) to increase property taxes for the 2024 tax year. (current tax year) A PUBLIC HEARING ON THE PROPOSED TAX RATE WILL BE HELD ON August 14, 2024 6:00 PM (date and time) at City Council Chamber, 2801 Ranch RD 1869, Liberty Hill, TX . (meeting place) The proposed tax rate is greater than the voter-approval tax rate but not greater than the de minimis rate. However, the proposed tax rate exceeds the rate that allows voters to petition for an election under Section 26.075, Tax Code. If City of Liberty Hill, TX (name of taxing unit) adopts the proposed tax rate, the qualified voters of the City of Liberty Hill, TX may petition the City of Liberty Hill, TX (name of taxing unit) (name of taxing unit) to require an election to be held to determine whether to reduce the proposed tax rate. If a majority of the voters reject the proposed tax rate, the tax rate of the City of Liberty Hill, TX will be the voter-approval tax rate of the. City of Liberty Hill, TX . (name of taxing unit) (name of taxing unit) YOUR TAXES OWED UNDER ANY OF THE TAX RATES MENTIONED ABOVE CAN BE CALCULATED AS FOLLOWS: Property tax amount = ( tax rate ) x ( taxable value of your property ) / 100 (List names of all members of the governing body below, showing how each voted on the proposal to consider the tax increase or, if one or more were absent, indicating absences.) FOR the proposal:��������������������������������������������������������������������������� AGAINST the proposal:����������������������������������������������������������������������� PRESENT and not voting:��������������������������������������������������������������������� ABSENT:���������������������������������������������������������������������������������� Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax 50-875 • Rev. 1-24/5 8 Notice of Public Hearing on Tax Increase Form 50-875 Visit Texas.gov/PropertyTaxes to find a link to your local property tax database on which you can easily access information regarding your property taxes, including information about proposed tax rates and scheduled public hearings of each entity that taxes your property. The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit the rate of growth of property taxes in the state. The following table compares the taxes imposed on the average residence homestead by City of Liberty Hill, TX last year (name of taxing unit) to the taxes proposed to the be imposed on the average residence homestead by City of Liberty Hill, TX this year. (name of taxing unit) 2023 2024 Change Total tax rate 2023 adopted tax rate 2024 proposed tax rate (Increase/Decrease) of (nominal difference (per $100 of value) between tax rate for preceding year and proposed tax rate for current year) per $100, or (percentage difference between tax rate for preceding year and proposed tax rate for current year)% Average homestead 2023 average taxable 2024 average taxable (Increase/Decrease) of (percentage taxable value value of residence value of residence difference between average taxable value homestead homestead of residence homestead for preceding year and current year)% Tax on average 2023 amount of taxes 2024 amount of taxes (Increase/Decrease) of (nominal difference homestead on average taxable on average taxable between amount of taxes imposed on value of residence value of residence the average taxable value of a residence homestead homestead homestead in the preceding year and the amount of taxes proposed on the average taxable value of a residence homestead in the current year), or (percentage difference between taxes imposed for preceding year and taxes proposed for current year)% Total tax levy on all 2023 levy (2024 proposed rate x (Increase/Decrease) of (nominal difference properties current total value)/100 between preceding year levy and proposed levy for current year), or (percentage difference between preceding year levy and proposed levy for current year)% For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2 9 Notice of Public Hearing on Tax Increase Form 50-875 (Include the following text if these no-new-revenue maintenance and operations rate adjustments apply for the taxing unit) No-New-Revenue Maintenance and Operations Rate Adjustments State Criminal Justice Mandate (counties) The County Auditor certifies that County has (county name) (county name) spent $ in the previous 12 months for the maintenance and operations cost (amount minus any amount received from state revenue for such costs) of keeping inmates sentenced to the Texas Department of Criminal Justice. County (county name) Sheriff has provided information on these costs, minus the state revenues (county name) received for the reimbursement of such costs. This increased the no-new-revenue maintenance and operations rate by /$100. Indigent Health Care Compensation Expenditures (counties) The spent $ from July 1 to June 30 (name of taxing unit) (amount) (prior year) (current year) on indigent health care compensation procedures at the increased minimum eligibility standards, less the amount of state assistance. For current tax year, the amount of increase above last year’s enhanced indigent health care expenditures is $ (amount of increase) This increased the no-new-revenue maintenance and operations rate by /$100. Indigent Defense Compensation Expenditures (counties) The spent $ from July 1 to June 30 (name of taxing unit) (amount) (prior year) (current year) to provide appointed counsel for indigent individuals in criminal or civil proceedings in accordance with the schedule of fees adopted under Article 26.05, Code of Criminal Procedure, and to fund the operations of a public defender’s office under Article 26.044, Code of Criminal Procedure, less the amount of any state grants received. For current tax year, the amount of increase above last year’s enhanced indigent defense compensation expenditures is $ (amount of increase) This increased the no-new-revenue maintenance and operations rate by /$100. Eligible County Hospital Expenditures (cities and counties) The spent $ from July 1 to June 30 (name of taxing unit) (amount) (prior year) (current year) on expenditures to maintain and operate an eligible county hospital. For current tax year, the amount of increase above last year’s eligible county hospital expenditures is $ (amount of increase) This increased the no-new-revenue maintenance and operations rate by /$100. (If the tax assessor for the taxing unit maintains an internet website) For assistance with tax calculations, please contact the tax assessor for City of Liberty Hill, TX (name of taxing unit) at or , or visit (telephone number) (email address) (internet website address) for more information. (If the tax assessor for the taxing unit does not maintain an internet website) For assistance with tax calculations, please contact the tax assessor for City of Liberty Hill, TX (name of taxing unit) at or . (telephone number) (email address) For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3 10  CITY COUNCIL CITY COUNCIL SPECIAL CALLED MEETING MONDAY - JULY 29, 2024 2801 Ranch Road 1869 - Liberty Hill AGENDA ITEM 3.e Discussion, consideration and possible action regarding setting both formal Public Hearings for the proposed Tax Rate, and formal Public Hearings for the proposed 2024-2025 budget, to be held on August 14th and August 26th, respectively. (P. Brandenburg, E. Simpson) 11