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Agenda Packet
CITY COUNCIL, AGENDA Notice is hereby given that the City Council of the City of Paris shall meet in regular session at 5:30 p.m. on Monday, August 11, 2025. The meeting will be held at the City Council Chamber, 107 E. Kaufman Street, in Paris, Texas. One or all Council Members may be attending remotely by audio and/or video conference, but the feed will be available to the public during the meeting. If the meeting is live streamed, it will be available at http§://l; anstexas.goy/public. The matters to be discussed and acted upon are as follows:: Opening Agenda 1. Call meeting to order.. 2. Invocation. 3. United States Pledge of Allegiance & Texas Pledge of Allegiance. 4. Citizens' forum. (Persons desiring to address the Council must limit their presentation to no more than two minutes, and remarks must be limited to matters of city business. Speakers will not be allowed to cede speaking time to others. Unless an item is posted on the Agenda, the Texas Open Meetings Act prohibits the Council from responding to any comments other than to refer the matter to a future agenda, to an existing policy, or to a staff person with specific factual information. Claims against the City, Council Members, or employees, including but not limited to claims in pending litigation,, as well as individual personal appeals are not appropriate for citizens'forum.) If necessary, the City Council may convene into Executive Session under Chapter 551 of the Texas Government Code regarding any item on this agenda. Consent Agenda Items on the Consent Agenda are approved by a single action of the Council, with such approval applicable to all items appearing on the Consent Agenda. A Council Member may request any item to be removed from the Consent Agenda and considered as a separate item. 5. Approve minutes from the meeting of July 28, 2025. 6. Receive reports and/or minutes from the following boards and commissions: a. Housing Authority of the City of Paris (4-22-2025 & 5-20-2025) b. Board of Adjustment (5-6-2025) 7. Receive the June & July drainage reports. 8. Receive the 2025 tax appraisal roll from the Lamar County Appraisal District. 9. Receive the 2025 Tax Rate Calculations as required by Texas Property Tax Reform and Transparency Act of 2019. 10. Confirm the appointment of Allan Hubbard to serve the unexpired term of Joseph Nelms on the Paris Housing Authority Board. 11. Approve a Resolution authorizing the award of professional service provider contracts for the Homeowner Reconstruction Assistance Program through the HOME Investment Partnerships Program Fund from the Texas Department of Housing and Community Affairs (TDHCA) 12. Approve the Agreement with New Gen for strategic financial planning services an amount not to exceed $15,000.00. Regular Agenda 13. Discuss and act on a Resolution approving and authorizing an Economic Development Agreement and Tax Abatement Agreement with Linda Cheyney pursuant to the 5 in 5 Housing Infill Redevelopment Program. 14. Discuss and act on approval to participate in the New National Opioids Settlement regarding Purdue Pharma and the Sackler family; and authorize the City Manager to execute and submit the Participation and Release Form. 15. Discuss and act on the following subdivision participation and release forms for the following opioid settlements; and authorize the City Manager to execute all necessary documents: Purdue 16. Discuss and act on two appointments to fill the vacancies on the Building and Standards Commission. 17. Receive presentation from the City Manager and Interim Finance Director, discuss and provide direction on the FY 2025-2026 Budget for the City of Paris. 18. Consider and approve future events for City Council and/or City Staff pursuant to Resolution No. 2004-081. 19. Adjournment. Certification 1 certify that the above notice of meeting was posted on the bulletin board in the City Hall Annex, 150 First St. SE, Paris, Texas and on the City's website at www.paristexas.gov, no later than 5:30 p.m. on August 8, 2025. Janice Ellis, City Clerk Special Accommodations This facility is wheelchair accessible and accessible parking spaces are available. Requests for special accommodations or interpretive services must be made forty-eight (48) hours prior to this meeting. Please contact Janice Ellis at (903) 784-9248 orjellis@paristexas.gov for assistance. Item No. 5 MINUTES OF THE REGULAR CITY COUNCIL MEETING OF THE CITY OF PARIS, TEXAS July 28, 2025 The City Council of the City of Paris met for a regular session at 5:30 p.m. on Monday, July 28, 2025, at the City Council Chamber, 107 E. Kaufman, Paris, Texas. Present: Mayor: Mihir Pankaj Mayor Pro -Tem: Gary Savage Council Members: Shatara Moore, Rebecca Norment, Alix Putnam, Mickey Ellis, and Tracy Attebury City Staff: Rose Beverly, City Manager; Stephanie Harris, City Attorney; Janice Ellis, City Clerk; Rich Salter, Police Chief, Michel Sorrell, Interim Finance Director; Osei Amo-Mensah, Director of Planning & Community Development; Todd Mittge, City Engineer; M.A. Smith, Director of Public Works; Thomas McMonigle, Fire Chief, Danny Rowell, Utilities Director; Celso Arrieta, IT Manager; and Clyde Crews, Fire Marshal O enin A ends Call meeting to order. Mayor Pankaj called the meeting to order at 5:30 p.m. 2. Invocation. Gene Anderson gave the invocation. 3. United States Pledge of Allegiance & Texas Pledge of Allegiance. City Council led the United States Pledge of Allegiance and the Texas Pledge of Allegiance. 4. Citizens' forum. Richard Thompson, 3206 Bonham — he suggested a building code fee be collected to include driveways, and approaches. Mason Laborde, 260 Red Oak — he encouraged the City to create a 391 Regional Planning Commission opposing battering energy storage facilities. Regular Council Meeting July 28, 2025 Page 2 John House — he said he lived on Clarksville Street and at the comer of Collegiate and Clarksville there were a lot of weeds and didn't think this was on anyone's list to take care of He also mentioned a lot of streetlights out. Patty Mayfield, 901 CR 2600, Roxton Texas — she said on July 22 the Roxton City Council had formed a 391 and Paris needed to take the first step in forming one. She said it would not stop green energy but would give citizens a voice. Consent AgEgda Mayor Pankaj inquired of Council Members if they wished to pull any items from the consent agenda for discussion. There being none, a Motion to approve the consent agenda was made by Mayor Pro -Tem Savage and seconded by Council Member Moore. Motion carried, 7 ayes — 0 nays. 5. Approve minutes from the meeting of July 14, 2025, 6. Receive reports and/or minutes from the following boards and commissions: a. Love Civic Center & Paris VCC Council quarterly reports b. Tax Increment Reinvestment Zone (TIRZ) Board (5-8-2025) c. Love Civic Center Board (5-8-2025) d. Building & Standards Commission (6-16-2025) e. Paris Public Library Advisory Board (6-18-2025) f. Paris Economic Development Corporation (6-13-2025) 7. Receive demolition and code enforcement activity reports. 8. Approve re -appointment of Cody Head as Chairperson of the Board of Directors of Tax Increment Reinvestment Zone No. 1. 9. Award annual chemical bids for use at the Water & Wastewater Treatment Plant for FY 2025-2026. 10. Receive Paris Economic Development Corporation's Approved Plan of Work for FY 2025. 11. Receive Paris Economic Development Corporation's Approved Budgets for FY 2025- 2026. 12. Approve the Final Plat of the Trinity 323 Addition, Lot 1, Block A, Part of LCAD 18812, located in the 2100 Block of FM 79. 13. Approve the Final Plat of the St. Paul Lutheran Church CB 235, Lot 1, Block A, LOAD 17773, located on the corner of 191h NW & Henderson. Regular Council Meeting July 28, 2025 Page 3 14. Approve the Final Plat of the Summerwood Estates Addition Phase 111, Lots I I-13, Block A, and Lots 10-11, Block B, LCAD 10052, located in the 4300 Block of Sunrise Drive. 15. Approve the Final Plat of the Brakes Plus Addition CB 315, Lot 1, Block A, LCAD 50943, located at 4225 Lamar Ave. 9yn1#KAgmd#--- 16. Conduct a public hearing, discuss and act on an ORDINANCE NO. 2025-015: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PARIS, -TEXAS, AMENDING ZONING ORDINANCE NO. 1710 OF THE CITY OF PARIS, TEXAS, AS HERETOFORE AMENDED TO CHANGE THE ZONING IN THE SPEEDY STOP NO. 8 ADDITION, BLOCK A, LOT 1, LCAD NO. 17919, LOCATED AT 1900 CLARKSVILLE STREET FROM A GENERAL RETAIL DISTRICT (GR) TO A COMMERCIAL DISTRICT (C); PROVIDING A REPEALER CLAUSE, A SEVERABILITY CLAUSE, A SAVINGS CLAUSE, A PENALTY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. Director of Planning & Community Development Osei Amo-Mensah explained that the property owner was requesting a zoning change to construct a new mechanic/automative tire shop. He said Planning and Zoning approved this change 4-2. Mayor Pankaj opened the public hearing and asked for anyone wishing to speak about this item, to please come forward. John House said he owned the property next door at 1870 Clarksville and most property around there was zoned general retail. He expressed concern about storage of old tires out back of the facility. He asked that screening be required. With no one else speaking, Mayor Pankaj closed the public hearing. Council Member Putnam inquired about a traffic study, and Mr. Amo-Mensah said one had not been conducted because it would be more of a tire shop. Council Member Norment said there would be a lot of cars around a tire shop. Mayor Pro -Tem Savage said people would stop in and get a tire repaired and on their way. Mayor Pankaj wanted to know why the two commissioners voted against this and Mr. Amo-Mensah said because of the adjoining property owners. Mr. Amo-Mensah said the City could require a buffer. Following additional discussion, a Motion to approve this item was made by Mayor Pro - Tem Savage and seconded by Council Member Moore. Motion carried, 4 ayes —3 nays, with Council Members Nornient, Putnam and Attebury casting the dissenting votes. 17. Receive presentation. from the Texas Film Commission of Film Friendly Texas Community and Digital. Media Friendly Texas Community certificates. Matt Miller with the Texas Film Commission explained that the City achieved Film Friendly Texas certification in April 2025 and recently completed the Digital Media Friendly Regular Council Meeting July 28, 2025 Page 4 certification process, the fourth city in the State to do so. He presented Public Information Officer Jon McFadden with certificates from the office of the Governor. 18. Receive presentation from Chief Rich Salter about the Police Department. Chief Salter said the police had received over 11,000 calls since January, 473 cases were assigned to CID since January, that there were 347 motor accidents in June alone, and the animal shelter had taken in 1,744 animals since January. Chief Salter reviewed the Paris Police Department organizational chart, the police department positions and descriptions, the responsibilities of the administration division, the services divisions, uniformed patrol, and the criminal investigations division. He also spoke about the specialized areas which included the narcotics unit, auto burglary & theft prevention task force special weapons & tactics unit and the accident investigation team. Chief Salter expressed appreciation about the increase of salaries for police officers and said it had made a difference, citing numbers of recruitment and being able to retain officers. 19. Discuss and act on the appointment of Joseph Nelms to the position of municipal court prosecutor. City Attorney Stephanie Harris said her current prosecutor was leaving after almost three years. She also said she had reached an agreement with local attorney Joseph Nelms, who had served as a longtime police officer in the Paris Police Department, rising to the position of Patrol Captain before leaving to attend law school. She asked City Council to approve her contracting with Joseph Nelms for the part-time position of municipal court prosecutor. A Motion to approve this item was approved by Mayor Pro -Tem Savage and seconded by Council Member Ellis. Motion carried, 7 ayes — 0 nays. 20. Receive bids for the 7 1h Street SW Reconstruction Project, discuss and award a contract in the amount of $326,338.10 for the project, and authorize the City Manager to execute all necessary documents. City Engineer Todd Mittge explained that the City partnered with Fikes Wholesale, Inc. (CEFCO) to rebuild 7th Street SW into a concrete roadway. He said the bids were advertised Jun 26 and July 3 and opened on July 10, 2025. Mr. Mittge informed City Council that three responsive bids were received for this project and Wheeler Construction was the low bidder. Mr. Mittge recommended approval of Wheeler Construction. A Motion to approve this item was made by Council Member Norment and seconded by Council Member Attebury. Motion carried, 7 ayes — 0 nays. 21. Discuss and act on the addition of a community development analyst position. City Manager Rose Beverly pointed out that they were not adding a position but rather establishing this position in place of filling the previously budgeted Community Development Coordinator position. Mr. Amo-Mensah explained this analyst position would assist the IT Regular Council Meeting July 28, 2025 Page 5 Department to train employees due to the proposed new 311 Platform software programs, providing support to the Planning Division, serve as a liaison between city departments, technical teams and the public to ensure effective communication and program implementation. A Motion to approve this item was made by Council Member Putnam and seconded by Council Member Norment. Motion carried, 7 ayes — 0 nays. 22. Discuss and act on a contract with "UKG" Immix Technology, Inc. in the amount of $88,117.60 for purchase of software and related services pertaining to Payroll and Human Resources features. Ms. Beverly explained that OpenGov acquired the STW financial software previously used by the City, but that OpenGov financial software system does not have a payroll module available. She said the City was informed that it would be permitted to continue using the STW system for payroll through 2026 thus leaving the City to identify and implement a separate payroll system that could integrate with OpenGov. Ms. Beverly said staff considered several options and after research and additional discussion, wanted to implement with UKG. She explained that the system included electronic timekeeping, accruals management, employee scheduling, benefits administration, online recruiting and application tracking, payroll process, system implementation and launch support. She also said that in addition, UKG offered optional enhancements such as onboarding tools and other features. Ms. Beverly reported the yearly cost would be $70,617.60 with a one-time launch cost of $17,500.00. A Motion to approve this item was made by Council Member Ellis and seconded by Mayor Pro -Tem Savage. Motion carried, 7 ayes — 0 nays. 23. Receive presentation of the proposed FY 2025-2026 Budget, discuss and provide direction to Staff. Ms. Beverly explained that she would be presenting a mini presentation and would go more in depth at their meeting on August I It". Ms. Beverly reviewed the staffing levels, general funds, proposed capital projects, and revenue. She expressed concern about the numbers, citing that not this year but next year the City may go into the hold. She said the airport may have to hire a third person so as not to get into the situation that recently happened. She reported that $865,000.00 was in the PEG fund but those funds could only be used for certain items. 24. Convene into executive session pursuant to Section 551.072 of the Texas Government Code, to deliberate the purchase, exchange, lease, or value of real property if deliberation in an open meeting would have a detrimental effect on the position of the governmental body in negotiations with a third person. Mayor Pankaj convened City Council into executive session at 7:16 p.m. Regular Council Meeting July 28, 2025 Page 6 25. Reconvene into open session and possibly take action on matters discussed in executive session. Mayor Pankaj reconvened City Council into open session at 8:03 p.m. A Motion to approve PEDC's request for the purchase of the 102.33 acres along the SE Loop for one million and twenty-eight dollars was made by Council Member Norment and seconded by Mayor Pro -Tem Savage and Council Member Moore. Motion carried, 7 ayes — 0 nays. 26. Consider and approve future events for City Council and/or City Staff pursuant to Resolution No. 2004-081. Mayor Pankaj said he would like to discuss Mr. Thompson's ideas. Mayor Pro -Tem Savage suggested a meeting with Jon to push out the information. about outage of streetlights. Council Member Norment said she would like staff to contact TxDOT about the mowing of Collegiate and Clarksville intersection. 27. Adjournment. There being no further business, a Motion to adjourn was made by Mayor Pro -Tem Savage and seconded by Council Member Ellis. Motion carried, 7 ayes - 0 nays. Mayor Pankaj adjourned the meeting at 8:08 p.m. MIHIR PANKAJ, MAYOR JANICE ELLIS, CITY CLERK Item No. 6 MINUTES OF THE HOUSING AUTHORITY OF THE CITY OF PARIS, TEXAS BOARD OF COMMISSIONERS MEETING April 22, 2425 The Housing Authority of the City of Paris, Texas Board of Commissioners met for a REGULAR BOARD MEETING at 12:00 P.M. on Tuesday, April 22, 2025, at the Housing Authority of the City of Paris, Texas, 650 7th SW — Office, Conference Room, Paris, Texas 75460. Present: Board Members: Jenny Wilson, Chairman Steve Smith, Vice -Chairman Stacy Ladell, Commissioner Joseph Nelms, Commissioner Bill Harmon, Resident Commissioner City Representatives: None Housing Authority Employees: Stacia Waters, Executive Director/Secretary Patricia Pridemore, Program Manager Pam Adams, Financial Director Other: None Absent: Board Members: None 1. Call Meeting to Order: Jenny Wilson, Chairman of the Board of Commissioners, called the meeting to order at 12:02 p.m. 2. Establish Quorum: Chairman Wilson dispensed with the roll call and stated the sign -in sheet (Attachment #1) would be maintained as the official record of attendance for the meeting. The sign - in sheet reflects that the above Board Commissioners and community members were in attendance and that a quorum was present to conduct business, 3. Citizens' Forum: No one present or requested to speak. 4. Board was given an update on the Celebration Paris project via a phone call with Breck Kean. To date there has been a 30 -day weather delay and work is progressing as expected. 5. Approve Minutes from the meeting of February 18, 2025. A Motion to approve this item was made by Vice Chairman Smith and seconded by Commissioner Ladell. Motion carried, 5 ayes — 0 nays. 6. The ED presented the FYE: 6-30-2024 Audit Results. There were no findings; however, there was a reminder that vehicles cannot be used for personal use. A Motion to approve this item was made by Commissioner Nelms and seconded by Vice Chairman Smith. Motion carried, 5 ayes — 0 nays. 7. The ED presented the FYB: 7-1-2025 Budget for approval. After discussion a motion to approve was made by Commissioner Ladell and seconded by Vice Chairman Smith. Motion carried, 5 ayes — 0 nays. 8. The ED presented the updated Admin Plan and PBV Management Policy for approval. A Motion to approve was made by Vice Chairman Smith and seconded by Commissioner Nelms. Motion carried, 5 ayes — 0 nays. 9. Proposal for Lead -Based Paint testing was presented which is required to continue with the CO detector installation. A Motion to approve was made by Vice Chairman Smith and seconded by Commissioner Ladell. Motion carried, 5 ayes — 0 nays 10. The ED updated the Board regarding the Lindsey Contract and the pending Invoices. No action required. 11. The ED updated the Board regarding the Security that we had for Easter Weekend. No action required. 12. The Board discussed the final closing date for the office. Chairman Wilson asked for a count as to how many people actually come into the office during a month. This info will be presented at the next meeting. 13. The ED discussed online banking access for the Financial Director. Board directed ED to find out what type of access is available, prior to making a decision. 14. Executive Directors Report: ED presented Directors Report to the Board of Commissioners A. Occupancy Report: Waiting List and Vacancy information on Public Housing and Section 8 Vouchers. 23 vacancies in Public Housing and 274 of 297 vouchers utilized. Shortfall leasing restrictions are still in effect by HUD. B. Evictions Report: 0 Eviction Request in Review, 0 Evictions Pending, 3 Evictions C. Financial Report: July 2024 through March 2025 from Williams CPA was given to Board for review. We will not be using Lindsey Fee Accounting once the contract ends. D. Capital Funds Report Balances: 2024 CFP for $588,982.00 Deposited OPFN 11-1-24 2024 ESG for $249,969.00 E. General Updates: a. TML Truck Claim — PHA to take $4,625 payout b. Williams CPA Contract — PHA signed 1 year contract (SS/JN) c. Low Rent & Section 8 Uncleared Transactions Written -Off (JN/SS) F. Fair Housing Update — ED spoke with Investigator and will answer questions that were emailed to her. G. Applications for housing are now online. H. Discussed used maintenance trucks vs purchase of new trucks. RESOLUTIONS: 04-22-25-1 Audit Results 04-22-25-2 FYB: 7-1-2025 Budget 04-22-25-3 Administrative Plan and PBV Policy 04-22-25-4 Lead Based Paint Testing 04-22-25-5 TML Claim Settlement 04-22-25-6 Williams & Associates CPA 04-22-25-7 Low Rent & Section 8 Uncleared Transactions Written -Off There being no further business to discuss a Motion was made by Vice Chairman Smith and was seconded by Commissioner Ladell. Motion carried, 5 ayes — 0 nays. Chairman Wilson adjourned the meeting at 12:55 p.m. NOTE: Certification of Secretary Attached `c' SEALS.. z, 1949 :o • • x •a♦ '���lrri►tit��� Certification of Secretary !s _ Secretary CERTIFICATE I, Stacia J. Waters, the duly appointed, qualified and acting Secretary of the Housing Authority of the City of Paris, Lamar County, Texas do hereby certify that the attached Extract from the Minutes of the Regular meeting of the Commissioners of the said PHA, held on April .22,_1025, is a true and correct copy of the original Minutes of said meeting on file and of record insofar as said original minutes relate to the matters set forth in said attached Extract, and I do further certify that each Resolution appearing in said attached Extract is a true and correct copy of the same Resolution adopted at said meeting and on file and of record. IN TESTIMONY WHEREOF, I have hereto set my hand and the Seal of said PHA this 22nd day of April 2025. hew Se r #ary MINUTES OF THE HOUSING AUTHORITY OF THE CITY OF PARIS, TEXAS BOARD OF COMMISSIONERS MEETING May 20, 2025 The Housing Authority of the City of Paris, Texas Board of Commissioners met for a REGULAR BOARD MEETING at 12:00 P.M. on Tuesday, May 20, 2025, at the Housing Authority of the City of Paris, Texas, 650 71h SW — Office, Conference Room, Paris, Texas 75460. Present: Board Members: Jenny Wilson, Chairman Steve Smith, Vice -Chairman Joseph Nelms, Commissioner Bill Harmon, Resident Commissioner City Representatives: None Housing Authority Employees: Stacia Waters, Executive Director/Secretary Patricia Pridemore, Program Manager Pam Adams, Financial Director Other: None Absent: Board Members: Stacy Ladell, Commissioner 1. Call Meeting to Order: Jenny Wilson, Chairman of the Board of Commissioners, called the meeting to order at 12:02 p.m. 2. Establish Quorum: Chairman Wilson dispensed with the roll call and stated the sign -in sheet (Attachment #1) would be maintained as the official record of attendance for the meeting. The sign - in sheet reflects that the above Board Commissioners and community members were in attendance and that a quorum was present to conduct business. 3. Citizens' Forum: No one present or requested to speak. 4. Board was advised of a Site Visit on May 29, 2025 @ 10:30 a.m. if they would like to attend. 5. Approve Minutes from the meeting of April 22, 2025. A Motion to approve this item was made by Vice Chairman Smith and seconded by Commissioner Nelms. Motion carried, 4 ayes — 0 nays. 6. The ED presented the FYE: 7-1-2025 Annual/5-Year Plan for approval. All CFP funds are being requested for Operations. A Motion to approve this item was made by Commissioner Nelms and seconded by Commissioner Harmon. Motion carried, 4 ayes — 0 nays. 7. The ED presented the HART Joiner for Employee's Retirement FYB: 7-1-2025 Budget for approval. A Motion to approve this item was made by Vice Chairman Smith and seconded by Commissioner Harmon. Motion carried, 4 ayes — 0 nays. 8. Executive Directors Report: ED presented Directors Report to the Board of Commissioners A. Occupancy Report: Waiting List and Vacancy information on Public Housing and Section 8 Vouchers was presented. Shortfall leasing restrictions are still in effect by HUD. B. Financial Report: April 2025 from Williams CPA was given to Board for review. C. Capital Funds Report Balances: 2024 ESG for $249,969.00 D. General Updates: a. Fairview Park — BTW Fencing project b. No carpet will be installed in units c. Office Visitor Count d. Online Banking: Not available at this time for what we need for Pam. e. Status of Occupied Dwelling Inspections f. Eviction Appeal g. Fair Housing Update RESOLUTIONS: 05-20-25-1 Annual15-Year Plan 05-20-25-2 HART Joiner There being no further business to discuss a Motion was made by Vice Chairman Smith and was seconded by Commissioner Nelms. Motion carried, 4 ayes -- 0 nays. Chairman Wilson adjourned the meeting at 12:52 p.m. NOTE: Certification of Secretary Attached 01 Secretary Certification of Secretary /s/ CERTIFICATE I, Stacia J. Waters, the duly appointed, qualified and acting Secretary of the Housing Authority of the City of Paris, Lamar County, Texas do hereby certify that the attached Extract from the Minutes of the Regular meeting of the Commissioners of the said PHA, held on MAX20 2025, is a true and correct copy of the original Minutes of said meeting on file and of record insofar as said original minutes relate to the matters set forth in said attached Extract, and I do further certify that each Resolution appearing in said attached Extract is a true and correct copy of the same Resolution adopted at said meeting and on file and of record. IN TESTIMONY WHEREOF, I have hereto set my hand and the Sea] of said PHA this 20th day of May 2025. �µ cretary Board of Adjustment Meeting May 6, 2025 Page 1 MINUTES OF THE BOARD OF ADJUSTMENT MEETING OF THE CITY OF PARIS, TEXAS MAY 6, 2025 The Board of Adjustment of the City of Paris met for a regular session at 12 p.m. on May 6, 2025, at the City of Paris- City Hall, Council Chambers located at 107 E Kaufinan St. Present: Board Members: David Hamilton, William Sanders, Ben Vaughan, Richard Thompson and Jerry Williams. City Representative: Stephanie Harris, Osei Amo-Mensah, Clyde Crews, Rob Vine and Alix Putnam. Absent: Harley Draven. 1. The Board of Adjustment meeting was called to order by Chairman David Hamilton, at 12: 00 p. m. 2. Approval of minutes from previous meeting. (April 1, 2025) Motion was made by Bill Sanders, seconded by Ben Vaughan to approve minutes for the April 1, 2025 meeting. Motion carried 5 ayes — 0 nays. 3. Public hearing to consider and take action on the petition of Vicki Ballard, regarding a 7.55' variance to the Build Line on the west side of the property as indicated on the plat on Lot 1, BlockA, of the Dylan's Place 266Addition, being located at 1425 NB 20th Street. David Hamilton opened the public hearing. Director of Planning and Zoning, Osei Amo-Mensah presented the case to the board and gave City recommendation. Vicki Ballard, applicant, spoke in favor of the request stating that the building is existing from the 60s and the variance is sought simply to bring it into compliance. No one else spoke in favor or opposition of the request. Public hearing was declared closed. Staff member, Paige Unger, made note of two input forms submitted in favor of the request. Motion was made by - Richard Thompson, seconded by Ben Vaughan to approve the variance to the Build Line on the west side of the property as indicated on the plat based on the following findings. Motion carried 5 ayes - 0 nays. Board of Adjustment Meeting May 6, 2025 Page 2 FINDINGS:. 1. The required west side yard setback for the existing office building cannot be met. 2. The lot is platted. 3. The request for variance is in harmony with the general purposes and intent of area regulations for office buildings in Neighborhood Services district contained in the Zoning Ordinance 1710 Subsection 19-602 (8) and will protect the character of the immediate vicinity of the area. 4. There are no special or unique condition(s) of restricted area, such as the utility easement that exist on the subject parcel of land that cause unusual and practical difficulty or unnecessary hardship in compliance with the provisions sought here to be varied, other than an already existing office building involved in a side yard setback issue. 5. The hardship sought to be avoided is not necessarily the result of (a) the applicant's own actions (self-imposed or self-created) and may cause (b) economic or financial "hardship" should the application be denied. 6. The provision of the ordinance regulation that are sought to be varied, will deprive the applicant of reasonable rights to use property that are commonly enjoyed by other business properties in the Neighborhood Services (NS) Zoning District which are required to comply with these same ordinance provisions. 4. Adjournment. APPROVED THE STH DAY OF AUGUST, 2025. 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It also requires the taxing unit's collector to certify an estimate of the collection rate. This collection rate is based on current tax roll collections plus all delinquent tax collections including related penalties and interest. STATUS OF ISSUE: The appraisal roll was received on July 24, 2025 from the Lamar County Appraisal District. It is being presented to the Council on August 11, 2025 for information purposes. BUDGET: N/A RECOMMENDATION: No formal action is required. CERTIFICATION OF THE 2025 APPRAISAL ROLL FOR THE CITY OF PARIS, TEXAS I, Gene Anderson, Tax Assessor for the City of Paris, in accordance with Article 26.04 of the Texas Property Tax Code do solemnly swear that the following constitutes the 2025 appraisal roll for the City of Paris, Texas. Total Market Value Total Assessed Value Total Taxable Value Freeze Adjusted Taxable Frozen Tax Amount Total Taxable Value On New Property Average Homestead Taxable Value Certified Roll Certified Roll Change 2025 2024 $ 4,156,325,334 $ 3,972,946,398 $ 183,378,936 $ 3,967,006,735 $ 3,755,336,430 $ 211,670,305 $ 2,976,780,992 $ 2,801,652,344 $ 175,128,648 $ 2,705,233,946 $ 2,553,828,037 $ 151,405,909 $ 720,942 $ 691,538 $ 29,404 $ 29,756,310 $ 34,550,504 $ (4,794,194) $ 161,132 $ 148,272 $ 12,860 Estimated Collection Rate 100% Item No. 9 Memorandum TO: Mayor, Mayor Pro Tem & City Council Rose Beverly, City Manager FROM: Gene Anderson, Interim Finance Director SUBJECT: 2025 Tax Rate Calculations DATE: August 11, 2025 BACKGROUND: The Texas Property Tax Reform and Transparency Act of 2019, also known as SB2, requires the no -new -revenue and voter -approval tax rates be submitted to the City Council after City staff certifies that the tax rate calculations have been accurately calculated using values from the City's certified appraisal roll. STATUS OF ISSUE: The tax rate calculations have been completed and certified as accurate. The calculations are included in your agenda packet along with this agenda memo. BUDGET: N/A RECOMMENDATION: No formal action is required. CITY OF PARIS, TEXAS PROPOSED BUDGET FY 2025-26 This budget will raise more revenue from property taxes than last year's budget by $1,227,365 (10.62%) and of that amount $140566 is tax revenue to be raised from new property added to the tax roll this year. PROPERTY TAX RATE COMPARISON FY 2025-26 No New Revenue Tax Rate .42702 Voter Approval Tax Rate .46387 M&O Tax Rate Debt Tax Rage Total Tax Rate .30773 .47239 i FY2024-25 .43628 .45201 .31292 .14828 .46120 The total of bonds and other debt obligations outstanding is $159,746,818 of which $41,995,000 will be paid for by property taxes. In the 2025-26 budget year, property taxes will pay $4,417,234 in principal and interest. „' Fax Rate Calculation oriksh et TaxiUnits the ”Than School Districts or Water Districts Paris (903) 785-7511 Taxing Unit Name Phone (area code and number) 135 1st Street SE Paris, Texas 75460 paristexas.gov _ .. , �,e...... .. .... . �,. ,... ..... ..,., , ... .......... Taxing Unit's Address, City, State, ZIP Code Taxing Unit's Website Address s ww �wiroron. iiiiiiiiiiiiiu iiiiiiiiiiiim�aiuuuuuwwwwwwwusmuuuuuuuu�'w u uw uwuwoowwwwwwnwoiowwwwuwnmmwwwwiwwwwmww�wwwwwwuuwwwiwuwwixwwwwuwwwmuuoiouuwwoiowwwwMwwwwwwwwwwwwwwwwwwwwwiwiwsonlnua4ovurswrrrrrw'Buren!Ixwi�wwwwwwwmwwmwwwwoowoowouoiwwwuwwwwwwwww!wwwwwwuvuiWiuuwwuuuvsismuwwwuuwwwiicauw!sumimoiwuwumuumrmrnrmrmsuuumm�mmumuuswosownmwwamsswasmuuwiuuumiuwuwruuuowuw uwww a omiiiiiiiiiiii swiiiiiiiiiiii GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no -new -revenue (NNR) tax rate and voter -approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the governing body by Aug. 7 or as soon thereafter as practicable. School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 Agreements or Comptroller Form 50-884 Tax Rate Calculation Worksheet School District with Chapter 313 Agreements. Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter -Approval Tax Rate Worksheet for Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter -Approval Tax Rate Worksheet. The Comptroller's office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance and not legal advice.Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption. B � The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease. The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies. While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax rate separately for the maintenance and operations tax and the debt tax, then add the two components together. 1. Prior year total taxable value. Enter the amount of the prior year taxable value on the prior year tax roll today. Include any adjustments since last year's certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over -appraisal corrections from these adjustments. Exclude any property value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of homesteads with tax ceilings (will deduct in Line 2) and the captured value for tax increment financing (adjustment is made by deducting TIF taxes, as reflected in Line 17).' $ 2,725,825,048 2. Prior year tax ceilings. Counties, cities and junior college districts. Enter the prior year total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision last year or a prior year for homeowners age 65 or older or disabled, use this step.' $ 2, 9%139,781 3. Preliminary prior year adjusted taxable value. Subtract Line 2 from Line 1. $ 2,476,685,267 4. Prior year total adopted tax rate. $ 0.46120 /$100 S. Prior year taxable value lost because court appeals of ARB decisions reduced the prior year's appraised value. A. Original prior year ARB values: ............................ ......... .... ........ ................. ,.. S .. B. Prior year values resulting from final court decisions:....... ............. ........ ........ .. ,........ _$0 ... ... C. Prior year value loss. Subtract B from A' $ 0 6. Prior year taxable value subject to an appeal under Chapter 42, as of July 25. A. Prior year ARB certified value: ...................................... .... ... ............. ....... $0 .. .. B. Prior year disputed value: .............. ............. .... ... .......... ..... ..... .... ..... ...,,.. -S i C. Prior year undisputed value. Subtract B from A. " $ 0 7. Prior year Chapter 42 related adjusted values. Add Line 5C and Line 6C. $ 0 ' Tex.Tax Code §26.012(14) ' Tex.Tax Code 626.012(14) ' Tex.Tax Code §26.012(13) ' Tex.Tax Code §26.012(13) 11 rru devu;Vrc»I>cd by: Texas :;:asn�la'krtvlierc,tfV'cr: Public tr.r,„eu.wnt^a„ rcpert "f<,ur A.,sistvrtcc DivisionFor addlticraalli copies, vWt� coiiinpt�rollll0leu tex roc».rlovltaxesipirr�:lpeiYty tax 50-856 -6-25113 2025 Tax Rate Calculation Worksheet—TaxingUnits Other Than School Districts or Water Districts Form 50-8$6' 8. Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7. $ 2,476,685,267 9. Prior year taxable value of property in territory the taxing unit deannexed after Jan, 1, 2024. Enter the prior year value of property in deannexed territory. 5 10. Prior year taxable value lost because property first qualified for an exemption in the current year. If the taxing unit increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport, goods -in -transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in the current year does not create a new exemption or reduce taxable value. A. Absolute exemptions. Use prior year market value: ...................... ................. . ....... $ 988,410 11 B. Partial exemptions. Current year exemption amount or current year percentage exemption times prior year value: ................+$ 2,531,014 ...................................................... C. Value loss. Add A and B. 6 11. Prior year taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/ scenic appraisal or public access airport special appraisal in the current year. Use only properties that qualified for the first time in the cur- rent year; do not use properties that qualified in the prior year. A. Prior year market value: ....................................... ,............... ........... .......... $ ... B. Current year productivity or special appraised value:... ... ........ ........... .......... -$0. C. Value loss. Subtract B from A.' 12. Total adjustments for lost value. Add Lines 9, 10C and 11 C. $0 $ 3,519,424 $0 $ 3,519,424 13. Prior year captured value of property in a TIF. Enter the total value of the prior year captured appraised value of property taxable by a tax- ing unit in a tax increment financing zone for which the prior year taxes were deposited into the tax increment fund. 8 if the taxing unit has no captured appraised value in line 18D, enter 0. $ 18,733,140 --_................ ............... ............ .. _.,.. ...... ...... ,.,.,., 14. Prior year total value. Subtract Line 12 and Line 13 from Line 8. $ 2,454,432,703 15. Adjusted prior year total levy. Multiply Line 4 by Line 14 and divide by $100. $ 11,319,844 16. Taxes refunded for years preceding the prior tax year. Enter the amount of taxes refunded by the taxing unit for tax years preceding the prior tax year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for the prior tax year. This line applies only to tax years preceding the prior tax year.' $ 10,062 17. Adjusted prior year levy with refunds and TIF adjustment. Add Lines 15 and 16. t0 $ 11,329,906 18. Total current year taxable value on the current year certified appraisal roll today. This value includes only certified values or certified esti- mate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include home- owners age 65 or older or disabled." A. Certified values: ........... .. , ,. , , , $ 2,,976,780,992 B. Counties: Include railroad rolling stock values certified by the Comptroller's office: ... ......... ...... + $ _N/A C. Pollution control and energy storage system exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control or energy storage system property:........... _$ 0 .... ..... ., ,,,,,,,,,,,,,, D. Tax increment financing: Deduct the current year captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the current year taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 24 below. 11 .... ..... ... .... - $ 22,252,536 E. Total current year value. Add A and B, then subtract C and D. $ 2,954,528,456 ' Tex. Tax Code §26.012(15) c Tex. Tax Code §26.012(15) ' Tex. Tax Code §26.012(15) 'Tex. Tax Code §26.03(c) ° Tex. Tax Code §26.012(13) 1D Tex. Tax Code §26.012(13) " Tex. Tax Code §26.012, 26.04(c-2) " Tex. Tax Code §26.03(c) i:zm addAdionall a:olpies,vli it: cc:nrulpt:,ollPeu:i,ozuaS,g'DV/taxes/lr iropertytr t:ax Page 2 2025 Tax Rate Calculation Worksheet -Taxing Units Other Than School Districts or Water Districts Form 50.856 19. Total value of properties under protestor not included on certified appraisal roll." A. Current year taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the appraisal district's value and the taxpayer's claimed value, if any, or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value under protest. 11 .................................................... $ 0 B. Current year value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but are not included in the appraisal roll certification. These properties also are not on the list of properties that are still under protest. On this list of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, appraised value and exemptions for the current year. Use the lower market, appraised or taxable value (as appropriate). Enter the total value of property not on the certified roll. 1$ .............................. +$0 C. Total value under protest or not certified. Add A and B. $ 0 20. Current year tax ceilings. Counties, cities and junior colleges enter current year total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provi- sion in the prior year or a previous year for homeowners age 65 or older or disabled, use this step.16 $ 271,547,046 21. Anticipated contested value. Affected taxing units enter the contested taxable value for all property that is subject to anticipated substantial litigation. 11 An affected taxing unit is wholly or partly located in a county that has a population of less than 500,000 and is located on the Gulf of Mexico." If completing this section, the taxing unit must include supporting documentation in Section 9.19Taxing units that are not affected, enter 0. $ 0 22. Current year total taxable value. Add Lines 18E and 19C, then subtract Lines 20 and 21.20 $ 2,682,981,410 23. Total current year taxable value of properties in territory annexed after Jan. 1, of the prior year. Include both real and personal property. Enter the current year value of property in territory annexed. 21 $ 0 24. Total current year taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in the prior year. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the taxing unit after Jan. 1, of the prior year and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for the current year. 22 $ 29,756,310 25. Total adjustments to the current year taxable value. Add Lines 23 and 24. $ 29,756,310 26. Adjusted current year taxable value. Subtract Line 25 from Line 22. $ 2,653,225,100 .............. 27. Current year NNR tax rate. Divide Line 17 by Line 26 and multiply by $100.23 $ .42702 /$100 ............ ..... ......... ............ 28. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the current year county NNR tax rate. 24 $ N/A /$100 The voter -approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter -approval tax rate is split into two separate rates: 1. Maintenance and Operations (M&0) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year plus the applicable percentage allowed bylaw. This rate accounts for such things as salaries, utilities and day-to-day operations. 2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit's debt payments in the coming year. This rate accounts for principal and interest on bonds and other debt secured by property tax revenue. The voter -approval tax rate for a county is the sum of the voter -approval tax rates calculated for each type of tax the county levies. In most cases the voter -approval tax rate exceeds the no -new -revenue tax rate, but occasionally decreases in a taxing unit's debt service will cause the NNR tax rate to be higher than the voter -approval tax rate. "Tex. Tax Code 926.01(c) and (d) "Tex. Tax Code §26.01(c) " Tex. Tax Code §26.01(d) 16 Tex. Tax Code §26.012(6)(6) "Tex. Tax Code §§26.012(6)(C) and 26.012(1-b) 'a Tex. Tax Code §26.012(1 -a) "Tex. Tax Code §26.04(d-3) 10 Tex. Tax Code §26.012(6) " Tex. Tax Code §26.012(17) "Tex. Tax Code §26.012(17) " Tex. Tax Code §26.04(c) Tex. Tax Code §26.04(d) Foiraaddhiionallcollies,viishl ca°r:lrnpl:ir,omi eir.texas.gr:v/ta xes/propert:g.. a: fage 3 2025 Tax Rate Calculation Worksheet -Taxing Units Other Than School Districts or Water Districts Form 50-856 29. Prior year M&O tax rate. Enter the prior year M&O tax rate. $ .31292 /$100 30. Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No -New -Revenue Tax Rate Worksheet $ 2,476,685,267 31. Total prior year M&O levy. Multiply Line 29 by Line 30 and divide by $100. $ 7,750,043 32. Adjusted prior year levy for calculating NNR M&O rate. 1 A. M&0 taxes refunded for years preceding the prior tax year. Enter the amount of M&O taxes refunded in the preceding year for taxes before that year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2024. This line applies only to tax years preceding the prior tax year........... + $ 7,033 B. Prior year taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the taxing unit has no current year captured appraised value in Line 1BID, enter 0.............................................................................. ........ $ 86,397 C. Prior year transferred function. If discontinuing all of a department, function or activity and transferring it to another taxing unit by written contract, enter the amount spent by the taxing unit discontinuing the function in the 12 months preceding the month of this calculation. If the taxing unit did not operate this function for this 12 -month period, use the amount spent in the last full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function will subtract this amount in D below. The taxing unit receiving the function will add this amount in D below. Other taxing units enter 0..................................................................... +/-$ 0. D. Prior year M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if discontinuing function and add if receiving function ...................... E. Add Line 31 to 32D. $ 79,364 $ 7,670,679 33. Adjusted current year taxable value. Enter the amount in Line 26 of the No -New -Revenue Tax Rafe Worksheet. ....................... .. ....... ..... .. ........... ,. $ 2,653,225,100 —. .. ., 34. Current year NNR M&O rate (unadjusted). Divide Line 32E by Line 33 and multiply by $100. $ 0.28910 /$100 35. Rate adjustment for state criminal justice mandate. 21 A. Current year state criminal justice mandate. Enter the amount spent by a county in the previous 12 months providing for the maintenance and operation cost of keeping inmates in county -paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ B. Prior year state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to the previous 12 months providing for the maintenance and operation cost of keeping inmates in county -paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. Enter zero if this is the first time the mandate applies ... . .... . ........ -$0 C. Subtract B from A and divide by Line 33 and multiply by $100 ...... ..................................... $ , , .. /$100 D. Enter the rate calculated in C. If not applicable, enter 0. $ /$100 ......... 36. Rate adjustment for indigent healthcare expenditures. ' A. Current year indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, of the prior tax year and ending on June 30, of the current tax year, less any state assistance received for the same purpose................................................................................... $ 0 B. Prior year indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2023 and ending on June 30, 2024, less any state assistance received forthe same purpose.................................................................................... - $ 0, C. Subtract B from A and divide by Line 33 and multiply by $100 ...... .... . ....................... ........ $ /$100 D. Enter the rate calculated in C. If not applicable, enter 0. $ 0 /$100 ss [Reserved for expansion] 31 Tex. Tax Code 426.044 " Tex. Tax Code 426.0441 For add i1 ticanau ol[ ies,As;t: conn, ptirWIllleir.to+ram!,,w3¢srr/taxos/pn"ope,ty-lax Page 4 2025 Tax Rate Caku lation Worksheet — Taxing Units Other Than School Dist ricts or Water Districts Form 50-856 37. Rate adjustment for county indigent defense compensation. 78 A. Current year indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, of the prior tax year and ending on June 30,of the current tax year, less any state grants received by the county for the same purpose.......... $ o B. Prior year indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2023 and ending on June 30, 2024, less any state grants received by the county for the same purpose.. .. . .... ............... $ o C. Subtract B from A and divide by Line 33 and multiply by $100 ....................... ......... ......... $ �_, D. Multiply B by 0.05 and divide by Line 33 and multiply by $100 ...... ..................................... $ o.,,, __ „ _/$100 E. Enter the lesser of C and D. If not applicable, enter 0. 38. Rate adjustment for county hospital expenditures. 29 A. Current year eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, of the prior tax year and ending on June 30, of the current tax year............................................................... $ o B. Prior year eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, 2023 and ending on June 30, 2024 ..................................... ................ ................ ..... ,..... $ 0. C. Subtract Bfrom A and divide by Line 33 and multiply by $100.. .............. ............... ... ..... $ /$100 D. Multiply B by 0.08 and divide by Line 33 and multiply by $100.. .... .... ..................... .... $ ..-/$100 E. Enter the lesser of C and D, if applicable. If not applicable, enter 0. 39. Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipal- ity for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code Section 26.0444 for more information. A. Amount appropriated for public safety in the prior year. Enter the amount of money appropriated for public safety in the budget adopted by the municipality for the preceding fiscal year ..................... 5 0__ B. Expenditures for public safety in the prior year. Enter the amount of money spent by the municipality for public safety during the preceding fiscal year......................................................... $ C. Subtract B from A and divide by Line 33 and multiply by $100 .. .............. ................ .. ....... $ o D. Enter the rate calculated in C. If not applicable, enter 0. ... .............. 40. '', Adjusted current year NNR M&O rate. Add Lines 34, 35D, 36D, 37E, and 38E. Subtract Line 39D. 41. Adjustment for prior year sales tax specifically to reduce property taxes. Cities, counties and hospital districts that collected and spent additional sales tax on M&O expenses in the prior year should complete this line. These entities will deduct the sales tax gain rate for the current year in Section 3. Other taxing units, enter zero. A. Enter the amount of additional sales tax collected and spent on M&O expenses in the prior year, if any. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent............................................................................ .... .... $ B. Divide Line 41 A by Line 33 and multiply by $100 ...................... .............. . .............. _ C. Add Line 41 B to Line 40. 42. Current year voter -approval M&O rate. Enter the rate as calculated by the appropriate scenario below. Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 41C by 1.08. -or- Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 41 C by 1.035. "Tex. Tax Code §26.0442 "Tex. Tax Code §26.0443 $ /$100 $ D /$100 $ 0 ........ /$100 $ 0 , ,,, ,, /$100 5 0.28910 /$100 $ 0.29921 ... ............_./$100 I or addiiuo nalllcolpies,vi^diV r:oirnrmtr(>Ilioiu°.te)ea ,g(>v/taxa::..s/lproperty„tax 111age5 2025 Tax Rate Calculation Worksheet— Taxing Units Other Than School Districts or Water Districts Form 50-856 i D42.', Disaster Line 42 (D41)r Current year voter -approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is located in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located in the taxing unit, the governing body may direct the person calculating the voter -approval tax rate to calculate in the manner provided for a special taxing unit. The taxing unit shall continue to calculate the voter -approval tax rate in this manner until the earlier of: 1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of the tax year in which the disaster occurred; or 2) the third tax year after the tax year in which the disaster occurred. If the taxing unit qualifies under this scenario, multiply Line 41 C by 1.08.3° If the taxing unit does not qualify, do not complete Disaster Line 42 (Line D42). $ /Stoo 43. Total current year debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will be paid on debts that: (1) are paid by property taxes; (2) are secured by property taxes; (3) are scheduled for payment over a period longer than one year; and (4) are not classified in the taxing unit's budget as M&D expenses. A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or other evidence of indebtedness on or after Sept. 1, 2021, verify if it meets the amended definition of debt before including it here. " Enter debt amount ........... , , , , , , , $ 4,418,03a B. Subtract unencumbered fund amount used to reduce total debt ................... . — 0 C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) ...... .. —$0 D. Subtract amount paid from other resources .................................................... ....... —$ o E. Adjusted debt. Subtract B, C and D from A. $ 4,418,034 44. Certified prior year excess debt collections. Enter the amount certified by the collector. 11 $ o 45. !, Adjusted current year debt. Subtract Line 44 from Line 43E. $ 4,418,034 46. ! Current year anticipated collection rate. A. Enter the current year anticipated collection rate certified by the collector. 33 ...... .... ........... ........ 100 % B. Enter the prior year actual collection rate................................................................ 97.65 % C. Enter the 2023 actual collection rate .............. ........................ ......... .......... ........ 97.73 D. Enter the 2022 actual collection rate .... ........................................... .......... .... ... 97.30 E. If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the prior three years, enter the rate from A. Note that the rate can be greater than 100°10.34 100 % 47. Current year debt adjusted for collections. Divide Line 45 by Line 46E. $ 4,418,034 48. Current year total taxable value. Enter the amount on Line 22 of the No -New -Revenue Tax Rate Worksheet. $ 2,682,981,410 49. Current year debt rate. Divide Line 47 by Line 48 and multiply by $100. $ 0.16466 /$100 ................................................... ,., ........ ,,.,, 50. Current year voter -approval M&O rate plus current year debt rate. Add Lines 42 and 49. $ 0.46387 /$100 D50. Disaster Line 50 (D50): Current year voter -approval tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing unit calculated the voter -approval tax rate in the manner provided for a special taxing unit on Line D42. Add Line D42 and 49. $ N/A /$100 "Tex. Tax Code §26.042(a) "Tex. Tax Code §26.012(7) "Tex. Tax Code §26.012(10) and 26.04(b) "Tex. Tax Code §26.04(b) -Tex. Tax Code §§26.04(h), (h-1) and (h-2) Far addgtiona 11 copy es, vis'tlt comlptirollleir.l:exas.gov/taxes/pr:olpeiirty eiirty-tax Page. 6 2025 Tax Rate Calculation Worksheet—Taxing Units Other Than School Districts or Water Districts Form 507856 51. COUNTIES ONLY. Add together the voter -approval tax rates for each type of tax the county levies. The total is the current year county voter-approv- i aI tax rate. $ N/A /$too Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales tax. If approved, the taxing unit must reduce its NNR and voter -approval tax rates to offset the expected sales tax revenue. This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter -approval tax rate because it adopted the additional sales tax. 52. Taxable Sales. For taxing units that adopted the sales tax in November of the prior tax year or May of the current tax year, enter the Comptroller's estimate of taxable sales for the previous four quarters. 15 Estimates of taxable sales may be obtained through the Comptroller's Allocation Historical Summary webpage. Taxing units that adopted the sales tax before November of the prior year, enter 0. ............ $ 0 53. Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of esti- mated sales tax revenue. 36 Taxing units that adopted the sales tax in November of the prior tax year or in May of the current tax year. Multiply the amount on Line 52 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95.37 -or- Taxing units that adopted the sales tax before November of the prior year. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95. $ N/A 54. Current year total taxable value. Enter the amount from Line 22 of the No -New -Revenue Tax Rate Worksheet. $ 2,682,981,410 55. Sales tax adjustment rate. Divide Line 53 by Line 54 and multiply by $100. .... ..... .................... $ N/A /$10o 56. Current year NNR tax rate, unadjusted for sales tax.38 Enter the rate from Line 27 or 28, as applicable, on the No -New -Revenue Tax Rate Worksheet. $0 '.42-701 /$too 57. Current year NNR tax rate, adjusted for sales tax. Taxing units that adopted the sales tax in November the prior tax year or in May of the current tax year. Subtract Line 55 from Line 56. Skip to Line 58 if you adopted the additional sales tax before November of the prior tax year. $ N/A /$too 58. Current year voter -approval tax rate, unadjusted for sales tax.39 Enter the rate from Line 50, Line D50 (disaster) or Line 51 (counties) as applicable, of the Voter -Approval Tax Rate Worksheet. ..... ............. . .................. $ 0.46387 /$100 59. Current year voter -approval tax rate, adjusted for sales tax. Subtract Line 55 from Line 58. ................. .. ........ $ 0.46387 /$too A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building, installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The taxing unit's expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide the tax assessor with a copy of theTCEQ letter of determination that states the portion of the cost of the installation for pollution control. This section should only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution. 60. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter from TCEQ. 4°The taxing unit shall provide its tax assessor -collector with a copy of the letter. 41 $ N/A ...... 61. Current year total taxable value. Enter the amount from Line 22 of the No -New -Revenue Tax Rate Worksheet $ 2,682,981,410 62. Additional rate for pollution control. Divide Line 60 by Line 61 and multiply by $100. $ N/A /$100 " Tex. Tax Code §26.041(d) Tex. Tax Code §26.041(i) " Tex Tax Code §26.041(d) Tex Tax Code §26.04(c) "Tex. Tax Code §26.04(c) 'Tex. Tax Code 526.045(d) 61 Tex. Tax Code §26.045(i) I or adds ileal uaall colt ies, visiit: corwnptircHeiii,,,trexas.gov/lLa)ces/piroperty lax Page'7 2025 Tax Rate Calculation Worksheet -Taxing Units Other Than School Districts or Water Districts Form 50.856 63. Current year voter -approval tax rate, adjusted for pollution control. Add Line 62 to one of the following lines (as applicable): Line 50, Line D50 (disaster), Line 51 (counties) or Line 59 (taxing units with the additional sales tax). $ 0.46387 /$100 The unused increment rate is the rate equal to the sum of the prior 3 years Foregone Revenue Amounts divided by the current taxable value. 42 The Foregone Revenue Amount for each year is equal to that year's adopted tax rate subtracted from that year's voter -approval tax rate adjusted to remove the unused increment rate multiplied by that year's current total value. 43 The difference between the adopted tax rate and adjusted voter -approval tax rate is considered zero in the following scenarios: a tax year in which a taxing unit affected by a disaster declaration calculates the tax rate under Tax Code Section 26.042; 44 a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 95 or after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government Code Section 120.002(a) without the required voter approval. 46 This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 41 64. Year 3 Foregone Revenue Amount. Subtract the 2024 unused increment rate and 2024 actual tax rate from the 2024 voter -approval tax rate. Multiply the result by the 2024 current total value A. Voter -approval tax rate (Line 68) ...... ............... ..... .......... ..... ............ ................ ............... ...,........... . $/$100 .......... B. Unused increment rate (Line 67)..................... .............................. _.............. , ....,......................... _ $ . /$100 C. Subtract Bfrom A .................... .............. .............. ....................................................... .... .. $ ... _./$100 D. Adopted Tax Rate................................................................................................. .............. ... $ ..,/$too E. Subtract D from C................................................................................ .......................... ........ S. __../$100 F. 2024 Total Taxable Value (Line 60) ....................................................... ......... ................ ........,..... ... $ _ .,, .. .,,, G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero ... ........... .................... ......... ... S 65. Year 2 Foregone Revenue Amount. Subtract the 2023 unused increment rate and 2023 actual tax rate from the 2023 voter -approval tax rate. Multiply the result by the 2023 current total value A. Voter -approval tax rate (Line 67)........... $ /$100 B. Unused increment rate (Line 66). ......... S , __/$100 C. Subtract B from A.......................................................................... .... ,... ......... .. .,..... ... $ /$100 D. Adopted Tax Rate .................................... ... .... .......... ,.......... ..... .......... .... ............ .,............. ... $ . /$100 E. Subtract D from C...................................................................... ........., .............. ......... .... ... $ ......... .................... /$too F. 2023 Total Taxable Value (Line 60) .......................... ................ ........................................................... $ , G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero ............. .. ........................ ........ $ .... , _.. 66. Year 1 Foregone Revenue Amount. Subtract the 2022 unused increment rate and 2022 actual tax rate from the 2022 voter -approval tax rate. Multiply the result by the 2022 current total value A. Voter -approval tax rate (Line 67) ....... ...................... $ ... /$100 B. Unused increment rate (Line 66).,........,.............................................................,.............. $ C. Subtract B from A ................................... ..................................................... ..... ,........ .... . $ /S100 D. Adopted Tax Rate .................................................. .............. .... ,.... ................ .. S .......... ..,...../$too E. Subtract D from C................................................................,................................................ .... $ .................... /$100 F. 2022 Total Taxable Value (Line 60) .................... .............................,..........,....,....,............,....,............... $....... .. G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero ... ..... .... ...... ............ ...... ........ .... $ , , ..... 67. Total Foregone Revenue Amount. Add Lines 64G, 65G and 66G $ /$too 68. 2025 Unused Increment Rate. Divide Line 67 by Line 22 of the No -New -Revenue Rate Worksheet. Multiply the result by 100 $ 69. Total 2025 voter -approval tax rate, including the unused increment rate. Add Line 68 to one of the following lines (as applicable): Line 50, Line 51 (counties), Line 59 (taxing units with additional sales tax) or Line 63 (taxing units with pollution) $/$100 ....... "Tex. Tax Code 926.013(b) 41 Tex. Tax Code §§26.013(a)0 -a), (1-b), and (2) 14Tex. Tax Code §§26.04(c)(2)(A) and 26.042(a) "Tex. Tax Code §§26.0501(a) and (c) "Tex. Local Gov't Code §120.007(d) "Tex. Local Gov't Code §26.04(c)(2)(B) For additioiiiiall colpliie^s, vilsuU t:r)walptrolV em:I:ox:as.goNelta)¢es/pirolpi:,:miy tax. Page 8 2025TaxRatecalculationWorksheet— Taxing Units Other Than School DistrictsorWaterDistricts Form 51,911-1456, The de minimis rate is the rate equal to the sum of the no -new -revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit. m This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 99 70. Adjusted current year NNR M&0 tax rate. Enter the rate from Line 40 of the Voter -Approval Tax Rate Worksheet. $ 0.28910 /$1oo 71. Current year total taxable value. Enter the amount on Line 22 of the No -New -Revenue Tax Rate Worksheet. $ 2,682,981,410 72. Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 71 and multiply by $100. $ 0.01863 73. Current year debt rate. Enter the rate from Line 49 of the Voter -Approval Tax Rate Worksheet. $ 07,16466 74. De minimis rate. Add Lines 70, 72 and 73. $ 0.47239 /$100 In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter -approval tax rate in the manner provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter -approval tax rate for that year." Similarly, if a taxing unit adopted a tax rate that exceeded its voter -approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Tax Code Section 26.042(d), in the prior year, it must also reduce its voter -approval tax rate for the current tax year. 51 This section will apply to a taxing unit other than a special taxing unit that: directed the designated officer or employee to calculate the voter -approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year, and the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster occurred or the disaster occurred four years ago.This section will apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter -approval tax rate without holding an election in the prior year. Note: This section does not apply if a taxing unit is continuing to calculate its voter -approval tax rate in the manner provided for a special taxing unit because it is still within the disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2). 75. 2024 adopted tax rate. Enter the rate in Line 4 of the No -New -Revenue Tax Rate Worksheet. 76. Adjusted 2024 voter -approval tax rate. Use the taxing unit's Tax Rate Calculation Worksheets from the prior year(s) to complete this line. sz If a disaster occurred in 2024 and the taxing unit calculated its 2024 voter -approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) of the 2024 worksheet due to a disaster, complete the applicable sections or lines of Form 50-856-a, Adjusted Voter -Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet -or- If a disaster occurred prior to 2024 for which the taxing unit continued to calculate its voter -approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) in 2024, complete form 50-856-a, Adjusted Voter -Approval Tax Rote for Taxing Units in Disaster Area Calculation Worksheet to recalculate the voter -approval tax rate the taxing unit would have calculated in 2024 if it had generated revenue based on an adopted tax rate using a multiplier of 1.035 in the years following the disaster. 53 Enter the final adjusted 2024 voter -approval tax rate from the worksheet. -or- If the taxing unit adopted a tax rate above the 2024 voter -approval tax rate without calculating a disaster tax rate or holding an election due to a disaster, no recalculation is necessary. Enter the voter -approval tax rate from the prior year's worksheet. 77. ! Increase in 2024 tax rate due to disaster. Subtract Line 76 from Line 75. w Tex. Tax Code §26.012(8x) "Tex. Tax Code §26.063(a)(1) w Tex. Tax Code §26.042(b) " Tex. Tax Code §26.042(f) s' Tex. Tax Code §26.042(c) " Tex. Tax Code §26.042(b) $ . /$100 $ /$100 $ /$100 For add iitional11 copies, wvisiit°. coirmlptiroHeir.Eex a.s.gmr/taxes/piremlperty-tax Page 9 2025 Tax Rate Calcu lation Worksheet— Taxing Units Other Than School Districts or Water Districts F9rm,50856 82. Current year voter -approval tax rate, adjusted for emergency revenue. Subtract Line 81 from one of the following lines (as applicable): Line 50, Line D50 (disaster), Line 51 (counties), Line 59 (taxing units with the additional sales tax), Line 63 (taxing units with pollution control) or Line 69 (taxing units with the unused increment rate). $ No -new -revenue tax rate ................................. ................,........ .... ....................... ..... ..... ,..... ........ $ 0.42701 /$100 As applicable, enter the current year NNR tax rate from: Line 27, Line 28 (counties), or Line 57 (adjusted for sales tax). Indicate the line number used: 27 Voter -approval tax rate ............... _ $ 0.46387 ,__../$100 ........................................................................ As applicable, enter the current year voter -approval tax rate from: Line 50, Line D50 (disaster), Line 51 (counties), Line 59 (adjusted for sales tax), Line 63 (adjusted for pollution control), Line 69 (adjusted for unused increment), or Line 82 (adjusted for emergency revenue). Indicate the line number used: 50 Deminimis rate ..................................................... ...................................................................., $ 0.47239 ........ /$100 If applicable, enter the current year de minimis rate from Line 74. An affected taxing unit that enters an amount described by Tax Code Section 26.012(6)(C) in line 21 must include the following as an addendum: 1. Documentation that supports the exclusion of value under Tax Code Section 26.012(6)(C); and 2. Each statement submitted to the designated officer or employee by the property owner or entity as required by Tax Code Section 41.48(c)(2) for that tax year. Insert hyperlinks to supporting documentation: Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit's certified appraisal roll or certified estimate of taxable value, in accordance with requirements in the Tax Code. 54 print here 110"Gene Anderson Printed Name of Taxing Unit Representative sign here ®. „o .. ....... _ .. _ 8/042025 Taxing Unit Representative Date � Tex. Tax Code §§26.04(c-2) and (d-2) For aaddidoinMccalpiew,oiisliit.courrnlptwollllller,t:exas.gown✓1Raaxes/pirolpeiu,ty..tax Illage 10 Item No. 10 Memorandum TO: Mayor, Mayor Pro -Tem & City Council Rose Beverly, City Manager FROM: Janice Ellis, City Clerk SUBJECT: APPOINTMENT TO THE PARIS HOUSING AUTHORITY DATE: August 11, 2025 BACKGROUND: Policies and Procedures for Boards & Commissions adopted by City Council require that appointments be made at a special meeting on the third Monday of the month of June. Steve Smith was re -appointed to serve on the Paris Housing Authority. STATUS OF ISSUE: At the Council meeting of June 28, 2025, City Council approved Joseph Nelms "Joey" to serve in the capacity of a contract municipal court prosecutor. Mr. Nelms is currently serving on the Paris Housing Authority and because of his becoming a city employee, he is ineligible to serve on the board. Pursuant to State Law, the Mayor appoints the members to this board. Mr. Allan Hubbard applied to be on the Paris Housing Authority in 2024 and still wishes to serve. Mayor Pankaj is appointing Mr. Hubbard to the vacant position of Mr. Nelms, whose ternzinates June 30, 2026. BUDGET: N/A RECOMMENDATION: Confirm the appointment of Allan Hubbard to serve the unexpired term of Joseph Nelms on the Paris Housing Authority Board. Item No. 11 Memorandum TO: Mayor, Mayor Pro Tem & City Council FROM: Rose Beverly, City Manager Rich Salter, Police Chief SUBJECT: Award of a professional services contract for the HOME Program DATE: August 11, 2025 BACKGROUND: The City has participated in the HOME program for a number of years. This program allows citizens that meet certain requirements including income to enter into a home reconstruction program. The HOME program requires implementation by professionals who are experienced in completion of federally funded HOME services. STATUS OF ISSUE: The City put out an RFP setting forth the requirements for professional services related to the HOME program and we received one bidder. BUDGET: The City budgets a match for the HOME program. RECOMMENDATION: Approve the resolution to authorize the award of professional service for the Homeowner Reconstruction Assistance Program. RESOLUTION NO. A RESOLUTION OF THE CITY OF PARIS TEXAS, AUTHORIZING THE AWARD OF PROFESSIONAL SERVICE PROVIDER CONTRACTS FOR THE HOMEOWNER RECONSTRUCTION ASSISTANCE PROGRAM THROUGH THE HOME INVESTMENT PARTNERSHIPS PROGRAM FUND FROM THE TEXAS DEPARTMENT OF HOUSING AND COMMUNITY AFFAIRS (TDHCA). WHEREAS, the Texas Department of Housing and Community Affairs (TDHCA) for Homeowner Reconstruction Assistance through the HOME Investment Partnerships Program. HOME contract requires implementation by professionals experienced in completion of federally - funded HOME services; WHEREAS, in order to identify qualified and responsive providers for these services a Request for Proposals (RFP) process for HRA services has been completed in accordance with the TDHCA requirements; WHEREAS, the proposals received by the due date have been reviewed to determine the most qualified and responsive providers for the professional service; NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PARIS TEXAS, THAT: Section 1. That GrantWorks, .... Inc. is selected to provide project -related administration/project delivery services/construction management for TDHCA HRA grant program(s). _.. ....� .......-_... -............... ___._ .... .............._.._. .. ........ _ ..... ..._....... Section 2. That any and all project -related services contracts or commitments made with the above-named service provider(s) are dependent on the successful negotiation of a contract with the service provider(s). PASSED AND APPROVED THIS 11th day of August, 2025. APPROVED: Mihir Pankaj, Mayor ATTEST: Janice Ellis, City Clerk APPROVED AS TO FORM: Stephanie H. Harris, City Attorney Grant Recipient __ Name ofRespondentDate of Rating Evaluator's Name HRA Program ixperience - Rate the Respondent of the Request for Proposal (RFP) by awarding points up to the maximum listed for :,,ach factor. Information necessary to assess the Respondent on these criteria may be,gathered either from past vixperience with the Respondent and/or by contacting past/current clients of the Respondent. gKpgTience Factors ��ts. Score 1. Related Experience / Background with federally funded projects 20 2. Related Experience / Background with specific project type 15 3. (housing rehabilitation, acquisition ofproperty, coordination with u 4. regulatory agency, etu) 5 5. References from current/past clients 10 Subtotal, Experience ===== 45 Work Performange Ma4�s. Score Factors &��s. Score 1 Submita& Responds tuclient/HRA requests inatimely manner 5 2. Past client/HRA projects completed onschedule 5 3. Work product isconsistently ofhigh quality with low level oferrors 5 4. Past client/HRA projects have low level ofmonitoring 5 Factors findings/concerns O 5. Manages projects within budgetary constraints 5 Work Performance Subtotal, Performance 25 Factors ��ts. Score 1 Qualifications ofProfessional Administrators / Experience ofStaff 10 2. Present and Projected Workloads D 3. Quality ofPmposm|8Nork Plan u 4. Demonstrated understanding nfscope ofthe HRA Program 5 Subtotal, Capacity toPerform ===== 25 Factors Ma4�s. Score Proposed cost iainline with independent estimate and compared 5 with all cost proposals received A=Lowest Proposal �A-BXS=Respomdent'o ===== B=Bidder's Proposal �Score 5 TOTAL SCORE Factors ��ts. Score O Experience 45 O Work Performance 25 O Capacity toPerform 25 O Proposed Cost 5 Total Score ====== 100 Step 1—Selection Review Committee (See below): E] Task 1.J:Establish Selection Review Committee: Before sending out the Request for Proposals (RFP), the Entity will establish a Selection Review Committee to determine the criteria to select and rate competing respondents. • The committee must include at least two people, with no maximum number of members, however, if the committee only includes two people all decisions must be unanimous; if the committee includes more than two people omajority imrequired for each action, • The committee is advised to include at least one local official, such as a member of the elected governing body. • The committee may also include other elected officials; employees of the locality; employees or officers of third -party public utilities served through this project; or other relevant persons. Committee members may not have any actual or potential conflicts of interest with any of the individuuka, firma, or agencies under review (m.g..family relationships, close friendships, related or unrelated business dealings) and no person who might potentially receive benefits from HRA -assisted activities may participate in the selection, award, or administration of a contract supported by HOME -funding if he or she has a real or apparent conflict ofinterest. 2CFR 2OO.318(o)(1). ❑ Task 1.2: Determine the Scope of Work (SOW) Determine the scope of services needed to successfully apply for and implement the HRA contract. The scope of work should itemize the tasks needed, with timeframes and achievable goals. TDHCA standard Performance Statement, included in the Sample Administrative Contract, contains the scope of services. Adm nistratjon/Proje.ct D.eliverySorviG s/ crn truce on,#"1 o emeCtx G. pe of Work A detailed Scope of Work ("SOW") for HRA administration/project delivery services/construction management is provided with this packet. The administration/project delivery services/construction management service provider to be hired will provide grant administration and contract -related project delivery services. Taskl,$; Determine the Written Selection Criteria to Evaluate Respondents ❑ Administration/Project Delivery Services/Construction Management Use the Sample Administration/Project Delivery Services/Construction Management Rating Sheet on page 9 or develop your own written weighted criteria that will be used to select the Administration/Project Delivery Services/Construction Management Provider(s) based on the proposed HRA project. Proposals for the program must be scored accordingly. For example: .................... Criteria Maximum Points Experience of the Firm _........ --.... 45 ®.�.. ........___ -- Prior Wo...... rkPerformance ......... ..... _--- 25 Capacity to Perform _.....w.., ______ 25 _....... _.._ .. Proposed Cost _.m....w_.. _ ._.. ........_.... ............. .......... __......... 5 Total100 You may also develop your own written weighted criteria to select the Administration/Project Delivery Services/Construction Management Provider(s). If you develop your own criteria, proposed cost must be ric lu. 1. -d, and the Selection Review Committee may determine the relative weight of this factor. All relative weights must be disclosed to bidders in the solicitation, and the relative weights must be followed. Example provided on page 9: Sample Proposal Rating Sheet for Homeowner Reconstruction Assistance. Item No. 12 Memorandum TO: Mayor, Mayor Pro -Tem & City Council FROM: Rose Beverly, City Manager SUBJECT: OPEN SERVICES AGREEMENT FOR STRATEGIC FINANCIAL PLANNING PROFESSIONAL SERVICES DATE: August 11, 2025 BACKGROUND: Due to rising operational costs and many consecutive years of tax rate reductions, the City is projected to rely on General Fund reserves during the current fiscal year. This trend appears to be ongoing and is not fiscally sustainable. STATUS OF ISSUE: We would like to work with Mr. Garrett from NewGen Strategies and Solutions to develop financial forecasts and strategic financial planning to help guide the City toward a more fiscally responsible path. BUDGET: $15,000.00 RECOMMENDATION: Approve the agreement with New Gen for strategic financial planning professional services. Docusign Envelope ID: 442FD49E-7363-4CD4-A433-A4AD16C3B517 s July 31, 2025 Ms. Rose Beverly City Manager City of Paris 135 SE 151 Street Paris, TX 75460 775 V1 Campbell H. %ite 440 i,ichardswi, TX 1SO80 Phone: (977:) 680-7.000 Re: FY 2025 Open Services Agreement for Strategic Financial Planning Professional Services Dear Ms. Beverly: Based on our discussions, NewGen Strategies and Solutions, LLC (NewGen) appreciates this opportunity to present our qualifications to assist the City of Paris (City). This letter details our understanding of the Strategic Financial Planning task with a focus on the General Fund that the City would like to complete. We thank you for your consideration of our firm to assist in this strategic management exercise and value the ongoing relationship with the City and NewGen. NewGen views this assignment as strategic in nature. We share an acute appreciation of the relationship between governing bodies, the public they serve, and the multitude of customer expectations challenging every community—especially the understanding of how these relationships can become tenuous in the face of economic, environmental, and political challenges. It is this familiarity, along with the ability to present results in a way decision makers understand, that sets NewGen apart from other firms. Our Project Team combines financial planning and municipal finance expertise. Mr. Garrett has over 20 years' experience including oversight of Finance, IT, HR, and Customer Service. In his current and in each of his previous roles, he has assisted public entities in planning and maximizing the effectiveness of change management efforts. These initiatives have included internal process improvement, technology implementation, and public -facing endeavors. Moreover, Mr. Garrett has worked closely and successfully with a number of communities on a wide range of projects throughout his consulting career. We have efficient and cost-effective tools. The NewGen team brings a suite of financial planning, cost allocation, and financial modeling design tools that we have developed through working with many public clients over the years. Our tools are primarily designed in Microsoft Excel to allow for a dynamic and complete analysis of key factors for expenses and/or revenues. Experience creating and validating our own models will help NewGen customize easy to understand tables and graphs that aid will the City in "telling its story" through its own financial model. We are dedicated to your success. Our objective is to support the City once again in the successful completion of this Strategic Financial Plan. Our staff is dedicated, responsive, and accessible to our clients. We meet our deadlines, provide the highest quality work products, and foster long-term relationships with our clients. For the reasons stated above, we believe we are uniquely qualified to assist the City. This open services agreement is meant to simplify the administration of our consulting services and allow NewGen to continue working with the City and help in other areas as may be requested. For the Strategic Financial Planning support NewGen will provide, the primary task considerations include: Economics I Strategy I Stakeholders I Sustainability www.newgeiistrategies.net Docusign Envelope ID: 442FD49E-7363-4CD4-A433-A4AD16C3B517 Ms. Rose Beverly July 31, 2025 Page 2 a General Fund model framework; • Approach to integrating the City's financial data and revenue recovery strategies; • Types and level of detail required for model inputs/outputs by sources of available system data output; • Preferred format for presentation and selection of model results; ■ Preferred formats for presentation of model outputs/detailed results to City staff and presentation of summary results for other stakeholders and decision -makers; and • Types of scenarios the City would like to run and variables they would like to test. Other assistance may include, but is not limited to, the following: • Review of financial policies and key performance metrics; • Other professional services related to Strategic Financial Planning; • Presentation and/or discussion of rate and/or fee concepts and analyses results with key stakeholders and the public; • Participation and/or presentation in meetings with customers, decision -makers, and/or key stakeholders; and 0 Other services, as may be requested. As discussed, this open services agreement is not meant to define a specific scope or commit NewGen to deliver a highly complex, long-term financial planning tool. Instead, our work under this agreement will be to equip City staff with NewGen's expertise and support preparing a high level pro forma to guide decision-making on revenue and/or service level alternatives. Additional budget or even a separate scope may need needed If additional revenue recovery strategies or deeper financial analysis is requested. Assistance provided to the City will be performed at the direction of designated City staff. As services are requested and performed, NewGen will invoice the City on a monthly basis for actual hours worked at our then -applicable hourly billing rates, plus out-of-pocket expenses incurred at cost. Payment is due within thirty (30) days upon receipt of invoice. Our standing hourly billing rates at this time, which will remain in effect through December 31, 2025, are as follows: NewGen Strategies and Solutions 2025 Blllinq Rates Position Hourly Billing Rate Partner $280 —$440 Principal $275 —$440 Senior Manager $240 —$295 Manager $200 —$240 Senior Consultant $185 —$200 Consultant $175 —$185 Administrative Services $135 Note: Billing rates are subject to change based on annual reviews and salary increases. City of Paris, Texas FY 2025 Open Services Agreement Docusign Envelope ID: 442FD49E-7363-4CD4-A433-A4AD16C3B517 Ms. Rose Beverly July 31, 2025 Page 3 Costs incurred by NewGen under this agreement will not exceed $15,000 without prior written authorization of the City. NewGen shall not be required to furnish services or incur expenses above $15,000 without prior written authorization and additional funding committed by the City. This agreement is subject to cancellation by the City with thirty (30) days prior written notice provided to NewGen. In the event of cancellation, all labor and expense charges incurred by NewGen through the date of cancellation will be considered due at the time notice of cancellation is delivered, regardless of work product and/or engagement status. All payments made under this engagement should be remitted to: NewGen Strategies and Solutions, LLC l 275 W. Campbell Rd, Suite 440 Richardson, Texas 75080 I By executing this letter, you agree that the services rendered by NewGen will be performed in accordance with instructions or specifications received by the City and will be provided with the degree of skill and judgment exercised by recognized professionals performing services of similar nature and consistent with the applicable industry's best practices. Additionally, the City and NewGen mutually agree that during the term of this Agreement and for a period of one (1) year after any termination, the parties agree not to solicit the other entities' employees related to this Agreement. This clause does not apply where an employee seeks employment in response to an advertisement placed into the public domain for a specific position or other general recruitment activities. If this letter and its terms and conditions are acceptable, please execute one copy and return it to our Richardson, Texas office. If you should have any questions regarding this letter and/or require additional information, please contact Matthew Garrett at (972) 675-7699 or mgarrettka)new enstrategies.net. Very truly yours, NewGen Strategies and Solutions, LLC DocuSigned by: MaRKew 9 a'rrett Partner City of Paris, Texas ($15,000) Signed _ w Printed Rose Beverly Title Date City of Paris, Texas FY 2025 Open Services Agreement MemorandumAgenda Item No. 13 TO: Mayor & City Council Rose Beverly, City Manager FROM: Osei Amo-Mensah, Director, Planning & Community Development SUBJECT: Economic Development and Residential Tax Abatement Agreement with Linda Cheney. DATE: August 11, 2025 BACKGROUND: The applicant Linda Cheney has applied for an Economic Development and Residential Tax Abatement Agreement under the 5 in 5 Housing Infill Development Program (the Program) to build Single -Family Dwellings, up to a total of 10 separate units. The Name and Location of the Reinvestment Zone: 2025-1 encompassing the entirety of the corporate limits of the City of Paris, Texas. Properties to be included in the abatement are: • LCAD# 15428, City of Paris Block 95, Lot 5, 3rd St. NW. • LCAD# 14832, City of Paris Block 72-A, Lot 12, 6th St. NE • LCAD# 22185, City of Paris Block 72, Lot 15, 6th St. NE. • LCAD# 14933, City of Paris Block 74-C, Lot 3, Garrett St. and 3rd St. SE. • LCAD# 14993, City of Paris Block 75-A, Lot 12, 827 Provine St. • LCAD# 11026, East Park Addition Block C, Lot 81513 5th St. NE. • LCAD# 11152, East Park Addition O, Lot 13, 1 lth St. NE. • LCAD# 11154, East Park Addition Block O, Lot 15, 11th St. NE. • LCAD# 15229, City of Paris Block 87, Lot 17, W. Shiloh St. • LCAD# 15481, City of Paris Block 98, Lot 7, W. Henderson St. STATUS OF 1SSUE: Staff has reviewed the application and determined that the properties are within the Program Area, and that the proposed improvements meet the criteria for the Program. The proposed agreement, attached hereto, provides incentives under Chapter 380 of the Texas Local Government Code relating to labor fees on water/sewer taps, building plan review, and permitting as well as a residential tax abatement under the authority of Texas Tax Code Chapter 312. There are transfers of City and County trustee properties. All incentives are provided in the Program guidelines and criteria. Notice of the Council's consideration of the tax abatement was duly posted at least 30 days prior to this meeting as required by law. BUDGET: The estimated cost per lot improvement is $265,000.00. Discounts on the fees are mentioned in the program guidelines as described above. The tax abatement will have negligible budgetary impact as the abatement will apply only to the incremental value to taxable value attributable to the required improvements on otherwise undeveloped property. RECOMMENDATION: Staff recommends adopting a resolution approving the attached 5 in 5 agreement with Linda Cheney. RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS APPROVING AND AUTHORIZING AN ECONOMIC DEVELOPMENT AGREEMENT AND TAX ABATEMENT AGREEMENT WITH LINDA CHENEY PURSUANT TO THE 5 IN 5 HOUSING INFILL DEVELOPMENT PROGRAM; MAKING OTHER FINDINGS AND PROVISIONS RELATED TO THE SUBJECT; AND DECLARING AN EFFECTIVE DATE. WHEREAS, on January 27, 2025, the City Council of the City of Paris, Texas passed Ordinance No. 2025-003 creating Reinvestment Zone 2025-1 and designating certain areas inside the city limits to be eligible for the Residential Tax Abatement Program; and WHEREAS, after a public hearing on January 10, 2022, the City Council of the City of Paris, Texas passed Resolution No. 2022-003 stating its intent to establish a 5 In 5 Housing In -Fill Development Program (hereinafter "the Program") including low cost land sales and residential tax abatements and adopting guidelines and criteria for the Program, which guidelines and criteria from time to time have been amended, most recently on May 12, 2025 by Resolution No. 2025-025; and WHEREAS, the City Council has, in said guidelines and criteria, designated an area within Reinvestment Zone 2025-1 as being eligible for the Program; and WHEREAS, on February 24, 2025, the City Council approved resolution 2025- 010 re -authorizing the City to become eligible to participate in residential tax abatements and approving guidelines and criteria for the residential tax abatement program; and WHEREAS, the Program has additional criteria and guidelines for participation therein, including criteria and guidelines for eligibility for residential tax abatements; and WHEREAS, Owner has submitted an application for a 5 In 5 Housing Infill Development project to construct ten (10) single family homes on the properties described herein below in Paris, Texas (hereinafter "Improvements"); and WHEREAS, city staff has reviewed the application and the location of the above described residential Improvements and has determined that the properties are located within the boundaries of the defined geographic area and Reinvestment Zone 2025-1 and meet the requirements for Improvements set forth in the guidelines and criteria for the Program as set forth in City Resolution No. 2025-025. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS, THAT: Section 1. The findings set out in the preamble to this resolution are hereby in all things approved and are incorporated herein for all purposes. Section 2. That the terms of the Economic Development Agreement and Tax Abatement Agreement between the city and Linda Cheney and the property the subject thereof meet the City's Guidelines and Criteria for Tax Abatement adopted by the City of Paris by Resolution No. 2025-010 and will lead to the economic development of the Program Area described in said Resolution No. 2025-025. Section 3. That the terms and conditions of the proposed Agreement attached hereto as EXhibiL.fin and incorporated herein by reference, having been reviewed by i. ii Si "'i an&in—dye-b-c-stinterests it] milly,"IDAYSju 4111IMM � Section4. That the Mayor is hereby authorized to execute the Agreement and all other documents in connection therewith on behalf of the City of Paris substantially according to the terms and conditions set forth in the Agreement attached hereto as Ex—hi—bitA., Section 5. That the planned use of the property the subject of the tax abatement will not constitute a hazard to public safety, health, or morals. Section 6. That this approval and execution of the agreement on behalf of the City is not conditioned upon approval and execution of any other tax abatement agreement by any other taxing entity. PASSED AND APPROVED by the City Council of the City of Paris, Texas at its regular meeting on the 11th day of August, 2025. Mihir Pankaj, Mayor ATTEST: Janice Ellis, City Clerk APPROVED AS TO FORM: Stephanie H. Harris, City Attorney Exhibi A THE STATE OF TEXAS COUNTY OF LAMAR ECONOMIC DEVELOPMENT AND RESIDENTIAL TAX ABATEMENT AGREEMENT This Economic Development and Residential Tax Abatement Agreement (hereinafter the Agreement) is entered into by and between the CITY OF PARIS, TEXAS, a home rule municipality situated in Lamar County, Texas, acting by and through its authorized officer whose signature appears below (hereinafter called City), and LINDA CHENEY (hereinafter referred to as Owner). WITNESSETH: WHEREAS, on January 27, 2025, the City Council passed Ordinance No. 2025-003 creating Reinvestment Zone 2025-1, designating certain areas inside the city limits to be eligible for the Residential Tax Abatement Program; and WHEREAS, after a public hearing on January 10, 2022, the City Council of the City of Paris, Texas passed Resolution No. 2022-003 stating its intent to establish a 5 In 5 Housing In - Fill Development Program (hereinafter the Program) including low cost land sales and residential tax abatements and adopting guidelines and criteria for the Program; and WHEREAS, by Resolution 2022-003, City Council designated an area within Reinvestment Zone 2025-1 (then known as Reinvestment Zone 2020-1) as being eligible for the Program (the Program Area); and WHEREAS, City Council has revised the guidelines and criteria for the Program and for tax abatement agreements granted thereunder three times, the most recent revisions adopted by Resolution 2025-025 on May 12, 2025; and WHEREAS, Owner has submitted an application for a 5 In 5 Housing Infill Development project to construct ten (10) single family homes (hereinafter the Improvements) at the properties described herein below in Paris, Texas (the Properties); and WHEREAS, city staff has reviewed the application and the location of the above described residential Improvements and has determined that the Properties are located within the boundaries of Reinvestment Zone 2025-1 and are within the defined geographic area of the Program Area, and the application meets the requirements for Improvements set forth in the Guidelines and Criteria for the 5 In 5 Housing Infill Development Program as set forth in City Resolution No. 2025-025. NOW, THEREFORE, in consideration of the terms and conditions referenced herein, and other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, the City, and Owner, (collectively referred to as Parties) hereby mutually agree as follows: I. Recitals 1.1 The Recitals set forth hereinabove are incorporated into this Agreement for all purposes. II. Component Parts 2.1 This Agreement comprises two component parts, including an economic development agreement pursuant to Texas Government Code Chapter 380 and a residential tax abatement agreement pursuant to Texas Tax Code Section 312. III. Terms Applicable to both the Economic Development Agreement and the Residential Tax Abatement Agreement: A. The Properties—Areas to be Improved 3.1 The Improvements defined in section III B below and made the subject of this Agreement shall be located on the Properties located in Paris, Lamar County, Texas more fully described in Exhibit 1 attached hereto and incorporated herein by reference, which Properties are within Reinvestment Zone No. 2025-1 and within the area set forth in the Program: • LCAD# 15428, City of Paris Block 95, Lot 5, 3rd St. NW. • LCAD# 14832, City of Paris Block 72-A, Lot 12, 6th St. NE • LCAD# 22185, City of Paris Block 72, Lot 15, 6th St. NE. • LCAD# 14933, City of Paris Block 74-C, Lot 3, Garrett St. and 3rd St. SE. • LCAD# 14993, City of Paris Block 75-A, Lot 12, 827 Provine St. • LCAD# 11026, East Park Addition Block C, Lot 81513 5th St. NE. • LCAD# 11152, East Park Addition O, Lot 13, 11 th St. NE. • LCAD# 11154, East Park Addition Block O, Lot 15, 11th St. NE. • LCAD# 15229, City of Paris Block 87, Lot 17, W. Shiloh St. • LCAD# 15481, City of Paris Block 98, Lot 7, W. Henderson St. 3.2 The Properties listed are Tax Foreclosure City Trustee (City Trustee) status properties with the exception of LCAD# 14993, which is a Lamar County Trustee status property.. 2 B. Consideration—Improvements 3.3 The Improvements to be completed consist of ten (10) single family home structures (the Structure or Structures) on the above described Properties as more fully described in the application for the Program attached hereto and incorporated herein as Exhibit 1. 3.4 The total estimated value of the Improvements to be constructed on the above - referenced parcels is at least TWO MILLION SIX HUNDRED FIFTY THOUSAND AND NO/100 DOLLARS ($2,650,000.00). 3.5 Owner shall obtain City approval for all necessary platting (if required) and plans, building permits, green tags and a Certificate of Completion from the City of Paris. 3.6 Owner shall allow city inspectors access to the Properties and Improvements throughout construction and completion of Improvements. 3.7 Owner agrees and covenants that it will diligently and faithfully construct each Improvement/Structure referenced herein in a good and workmanlike manner within 12 months of obtaining building permits from City for each structure. Owner further covenants and agrees that construction of the Improvements will be in accordance with all applicable state and local laws, codes, regulations, and Program Guidelines or Owner will procure a valid waiver or variance thereof. Owner shall complete all Improvements required herein on or before August 10, 2030. 3.8 Owner shall contact City Building Official for final inspection as Improvements are completed and obtain a Certificate of Completion for the new residential dwellings as completed. 3.9 Owner shall notify the Lamar County Appraisal District upon completion of Improvements and request an updated appraisal of the Improvements. 3.10 Owner shall provide City with appraised value of Improvements upon receipt of same from Lamar County Appraisal District. 3.11 Owner may not use the parcels described in Section 3.1 for any other purpose other than to construct the Improvements set forth in this Article. Use of any parcel for any other purpose shall constitute a separate act of default of the Agreement and will trigger the default provisions and remedies set forth hereunder. IV. Terms Specific to the Economic Development Agreement— Texas Local Government Code Chapter 380 A. Term 4.1 The term of this Economic Development Agreement shall commence on August 11, 2025 and shall continue for a period of five (5) years ending on August 11, 2030. B. Land Conveyance 4.2 In consideration for Owner's construction and completion of the above -referenced Improvements, City agrees to convey the above -referenced parcels to Owner in exchange for payment in the amount of City's proportionate share of $1.00 per parcel in accordance with the Interlocal Agreement for establishing alternate manner of sale of land acquired by the City of Paris, Texas pursuant to Section 34.051 of the Texas Tax Code by and between the City of Paris, Texas, Lamar County, Texas, Paris Independent School District, and Paris Junior College (approved by: the City of Paris, City Council agenda of January 24, 2022, item #22; Paris Junior College, Regents' agenda of January 24, 2022, item #6; Lamar County, Commissioners Court agenda of January 24, 2022, item #2; and the Paris Independent School District, Trustees' agenda of January 24, 2022, item #4). 4.3 The conveyance of the property by the City to the Owner shall be tax sale deed without warranty and with right of reversion. 4.4 City hereby transfers the property in an "as is" condition and does not warrant or provide clear title with respect to the aforementioned City Trustee status of the Property. Owner assumes full responsibility for title insurance for the property and all new residential improvements thereto by Owner under the terms of this Agreement. C. Reduced Fees for Building Plan Review and Permitting 4.5 In consideration for Owner's construction and completion of the above -referenced Improvements, City agrees to reduce rates for building plan review by one hundred percent (100%) and permit fees by one hundred percent (100%) for each Structure constructed pursuant to this Agreement. D. Reduced Fees for Water and Sewer Tap Labor 4.6 In further consideration for Owner's construction and completion of the above - referenced Improvements, City agrees to reduce rates for water and sewer tap labor fees by twenty-five percent (25%) where required by the City's Public Works Department. E. Local Purchasing 4.7 As further consideration for the incentives granted herein, where possible, Owner shall purchase building materials and fixtures from vendors located within the City of Paris. 4 F. Default 4.8 It shall be an act of default of the Economic Development Agreement should Owner fail to construct and compete all of the Improvements specified herein within the five (5) year period set forth herein (by August 11, 2030). V. Terms Specific to the Residential Tax Abatement Agreement Texas Tax Code Chapter 312 A. Reinvestment Zone; NAICS Code. 5.1 The properties subject to this residential Tax Abatement Agreement are located within City of Paris Reinvestment Zone No. 2025-1. For purposes of reporting this Tax Abatement Agreement to the Office of the Comptroller of the State of Texas, the applicable NAICS Code is 2361. B. Term 5.2 The term of this Tax Abatement Agreement shall commence on August 11, 2025. It is the intention of this Tax Abatement Agreement that Owner receive an abatement of taxes on each Structure constructed as it is completed and issued a Certificate of Completion by City. Consequently, each Structure constructed and completed shall have its own five (5) year abatement period. The abatement period for each constructed and completed dwelling unit shall commence on January 1 of the year following City's issuance of a Certificate of Completion on said dwelling unit and end on the fifth (5th) anniversary of the commencement of the abatement period. This Tax Abatement Agreement shall terminate upon the expiration of the final abatement period granted herein unless otherwise terminated by default or agreement of the Parties. C. Abatement 5.3 Subject to the terms and conditions of this Economic Development Agreement and Tax Abatement Agreement, in further consideration for the construction and completion of the Improvements required herein (new construction of ten (10) single-family homes) and subject to the rights and holders of any outstanding bonds of the City, a portion of the maintenance and operations (M & O) ad valorem property taxes assessed upon each Improvement and otherwise owed to the City shall be abated for a period of five (5) years in an amount equal to 100% per year of the taxes assessed upon the increased value of the Improvements made by Owner to the Properties described in Section 3.1 of this Agreement, over the value in the year by which this agreement is executed (the "Base Value"), in accordance with the terms of this Agreement and all applicable state and local regulations or valid waivers thereof, provided that the Owner shall have the right to protest or contest any assessment of the Properties and said abatement shall be applied to the amount of taxes finally determined to be due as a result of any such protest or contest. For the purposes of this Agreement, the Base Value of the existing real property shall be deemed to be the value as shown on the tax rolls of the Lamar County Appraisal District as of January 1, 2025 to wit: THIRTY SEVEN THOUSAND THREE HUNDRED AND NO/100 DOLLARS $37,300.00. 5.4 This abatement is granted in accordance with the City's Guidelines and Criteria for the Program, a copy of which is attached hereto as Exhibit 2, provided, however, that in the event of any conflict between this Agreement Exhibit 2, this Agreement shall control. 5.5 Upon receipt of the documentation set forth in Article III and in Section 6.6 herein as to each constructed and completed Structure, City will notify the Lamar County Appraisal District to begin the tax abatement as to said Structure. 5.6 If (a) the Improvements (all ten residential Structures) for which an abatement has been granted are not completed in accordance with this Agreement (by August 10, 2030); or (b) Owner allows its taxes owed the City to become delinquent and fails to timely and properly follow the legal procedures for protest or contest of any such; or (c) Owner materially breaches any of the other terms, provisions or conditions of this Economic Development Agreement and Tax Abatement Agreement, including but not limited to the Mandatory Anti- Discrimination Provisions set forth herein, then owner shall be considered in default of this Agreement. In the event Owner defaults in its performance of either (a), (b), or (c) above, then City shall give Owner written notice of such default and if Owner has not cured such default within sixty (60) days of said written notice, this Tax Abatement Agreement may be terminated by the City. Notice of default shall be given in accordance with Article VI of this Agreement. 5.7 As damages in the event of default, and in accordance with the requirements and discretionary provisions of Section 312.205 of the Tax Code of the State of Texas, all taxes which otherwise would have been paid to the City without the benefit of abatement, including taxes on those dwelling units constructed and completed according to the terms of this Agreement, together with interest to be charged at the statutory rate for delinquent taxes as deten-nmed by Section 33.01 of the Property Tax Code of the State of Texas, with all penalties and attorney's fees permitted by the Property Redevelopment and Tax Abatement Act and the Tax Code of the State of Texas, shall be recaptured and will become a debt to the City and shall be due, owing, and paid to the City within sixty (60) days of the expiration of the above- mentioned applicable cure period as the sole remedy of the City, subject to any and all lawful offsets, settlements, deductions, or credits to which Owner may be entitled. V1. Additional Terms applicable to both the Economic Development Agreement and the Tax Abatement Agreement 01111��H 6.1 The Owner represents and warrants that neither the Properties nor the Improvements include any real or personal property that is owned or leased by a member of the Paris City 6 Council or the Planning and Zoning Commission or any member thereof having responsibility for approval of this Agreement. B. Conditions. 6.2 The terms and conditions of this Agreement are binding upon the parties hereto and their successors and assigns. 6.3 It is understood and agreed between the parties that the Owner, in performing its obligations hereunder, is acting independently, and the City assumes no responsibility or liability in connection therewith to third parties; and Owner agrees to release, indemnify and hold the City its elected officials, officers, employees and attorneys harmless from any claims, lawsuits, damages, costs or attorney's fees related to this Agreement. It is further understood and agreed among the parties that the City, in performing its obligations hereunder, is acting independently, and the Owner assumes no responsibility or liability in connection therewith to third parties. C. Compliance Provisions 6.4 The Owner agrees that the City, its agents and employees, shall have reasonable right of access to any and all records concerning Owner's investment in the Improvements for the purpose of conducting an audit of the Improvements. Any such audit shall be made only after giving the Owner notice at least fourteen (14) days in advance and will be conducted in such a manner as to not unreasonably interfere with Owner's property. Upon request, the Owner will provide the City with a detailed list of all Improvements, including a list of materials used and cost thereof. 6.5 The Owner further agrees that the City, its agents and employees, shall have reasonable right of access to the Property to inspect the Improvements in order to insure that the construction of the Improvements are in accordance with this Agreement and all applicable state and local laws and regulations or valid waiver thereof. After completion of the Improvements, the City shall have the right to enter the Property and conduct an inspection of the completed Improvements. D. Initial and Annual Reporting. 6.6 The Owner further agrees that it will, within thirty (30) days of completion of each dwelling unit as it issued a Certificate of Completion by the City, provide the CITY with a sworn report, written on Owner's letterhead and signed by a designated representative of Owner, which contains the following information: (a) A copy of the printout from the Lamar County Appraisal District showing the market value of the Property prior to the construction of the hnprovements; (b) Detailed description of the Improvements; (c) A copy of or identification of plans and specifications of constricted improvements and the location of the same for inspection by City's Building Official; (d) The actual cost of the specific capital Improvements; and, (e) The date of substantial completion of the specific Improvements as defined in paragraph 2.1 hereof, and (f) Receipts showing that the purchase of building materials and fixtures for the construction were made from vendors within the City of Paris, when possible. 6.7 Owner further agrees that it will provide City with an annual, sworn report which shall certify, in writing, that it is in compliance with each applicable term of this Agreement. Such annual report shall be furnished on the forms provided by the City. E. Authority to Contract. 6.8. This Agreement was authorized by resolution of the City Council at its regularly scheduled meeting on the 11th day of August, 2025 authorizing the Mayor to execute the Agreement on behalf of the City. 6.9 This Agreement was entered into by Owner pursuant to the authority granted to the authorized official whose signature appears below. 6.10. This Agreement shall constitute a valid and binding Agreement between the City and Owner when executed in accordance herewith, regardless of whether any other taxing unit executes a similar agreement for tax abatement. F. Legal. 6.11 No officer, official or agent of the City has the power to amend, modify or alter this Agreement or waive any of its conditions or to bind the City by making any promise or representation not contained herein. 6.12 This Agreement, except by operation of law, shall not be assigned or transferred by Owner, without the prior written consent of City, which consent shall be at the sole discretion of the City. 6.13 Any written notice required or permitted under the terms of this Agreement shall be given and be deemed to have been duty served if either (1) delivered in person, or (2) deposited certified mail, return receipt requested, postage prepaid in the United States mail, addressed to the designated representative of the respective parties which are designated as follows: M OWNER: Linda Cheney 672 CR 2127N Detroit, Texas 75436 (For the purposes of reporting this Agreement to the Office of the Comptroller of the State of Texas, Owner's telephone number is 903-517-7047) CITY: CITY OF PARIS, TEXAS Attn: City Manager P. O. Box 9037 Paris, TX 75461-9037 With a co to: City Clerk, City of Paris, Texas (Address same as above) 6.14 If any term or provision of this Agreement shall be declared unconstitutional or void by any court of competent jurisdiction, the constitutionality and validity of the remainder of said Agreement shall not be affected thereby, and to this end the terms and provisions of this Agreement are declared to be severable. 6.15 This Agreement sets forth the entire understanding between the parties, and any other understandings or agreements shall be canceled and superseded by this Agreement upon the date of execution hereof. None of the terms of this Agreement shall be waived, discharged, altered or modified in any respect, except by an Agreement in writing signed by both parties and specifically referring to this Agreement. The captions in this Agreement are included for convenience only and shall not be taken into consideration in any construction or interpretation of this Agreement or any of its provisions. This Agreement is performable in Lamar County, Texas, and shall be governed by, construed and enforced in accordance with the laws of the State of Texas. The provisions of this Agreement shall apply to, bind and inure to the benefit of the City, Owner, and their respective successors, and permitted assigns, if any. 6.16 Venue for any actions arising under this Agreement shall lie exclusively in the courts of Lamar County, Texas, for any State Court action, and in the U.S. District Court for the Eastern District of Texas for any federal court action. 6.17 MANDATORY ANTI -BOYCOTT AND OTHER PROVISIONS. Owner, by executing this agreement, certifies the following: i. Pursuant to Section 2271.002 of the Texas Government Code, Owner certifies that either (i) it meets an exemption criterion under Section 2271.002; or (ii) it does not boycott Israel and will not boycott Israel during the term of the Agreement. Owner acknowledges this Agreement may be terminated and payment withheld if this certification is inaccurate. ii. Pursuant to SB 13, 87th Texas Legislature, Owner certifies that either (i) it meets an exemption criterion under SB 13, 87th Texas Legislature; or (ii) it 9 does not boycott energy companies, as defined in Section I of SB 13, 87th Texas Legislature, and will not boycott energy companies during the term of the Agreement, Owner acknowledges this Agreement may be terminated and payment withheld if this certification is inaccurate. iii. Pursuant to SB 19, 87th Texas Legislature, Owner certifies that either (i) it meets an exemption criterion under SB 19, 87th Texas Legislature; or (ii) it does not discriminate against a firearm entity or firearm trade association, as defined in Section I of SB 19, 87th Texas Legislature, and will not discriminate against a firearm entity or firearm trade association during the term of the Agreement. Owner acknowledges this Agreement may be terminated and payment withheld if this certification is inaccurate. iv. Pursuant to Subchapter F, Chapter 2252, Texas Government Code, Owner certifies Owner (1) is not engaged in business with Iran, Sudan, or a foreign terrorist organization. Owner acknowledges this Agreement may be terminated and payment withheld if this certification is inaccurate. WITNESS our hands this I I 1h day of August, 2025. ATTEST: Janice Ellis, City Clerk APPROVED AS TO FORM: Stephanie H. Harris, City Attorney THE CITY OF PARIS, TEXAS M Mihir Pankaj, Mayor LINDA CHENEY By: __ _ ____ Linda Cheney ff STATE OF TEXAS COUNTY OF LAMAR BEFORE ME, the undersigned authority, on this day personally appeared Whir Pankaj, Mayor, known to me to be the person whose name is subscribed to the foregoing instrument, and acknowledged to me that he executed the same for the purposes and consideration therein expressed, and in the capacity therein stated. Given under my hand and seal of office this 11 tb day of August, 2025. Notary Public, State of Texas STATE OF TEXAS COUNTY OF BEFORE ME, the undersigned authority, on this day personally appeared Linda Cheney, known to me to be the person whose name is subscribed to the foregoing instrument, and acknowledged to me that he executed the same for the purposes and consideration therein expressed, and in the capacity therein stated. Given under my hand and seal of office this --.1111111-111, day of August, 2025. Notary Public, State of Texas 11 Exhibit 1 12 19w Pali TEXAS Wilere Texans Reach PL -INFO -0007 (rev 08/24) CITY OF PARIS, TEXAS APPLICATION FOR RESIDENTIAL TAX ABATEMENT (5 in 5) Applicant: Name: Linda Cheney —DBA: Mailing Address; LX. .... 75436 TelephoneEmail, Owner: Name: Linda Cheney _DBA: ep es903- -fL72-CrTelhone#: 517-7047 Email: licheney03@gmail.com Property Parcel(s) Proposed for Agreement, No. LCAD # Adress Lot Block Addition j54'JE jelft'a I 'f 3. 4. A5 Add additional sheets if necessary. Full Legal Description: include as an attachment a full legal description with metes and bounds or a copy of the deed, if available. Improvements: Type improvements for new Construction (check one). 0 SF 0 2F 0 MF Total Number of Dwelling Units: 10 $265,000 Estimated Value of Improvements by type* - ASAP Estimated Start Date of Construction: Estimated Date of Complet-ion (of Project(s) mths after start date Description of Projeft (attach cite plan, floor j,'w n, etc.): AttaChe-d-- 7 '/�/. i 11 Applicant's Signature: Owner's Signature:(-- 2 "T c— Pagel 7 Date: Date: LINDA CHENEY PARCELS PROPOSED FOR AGREEMENT 1. LCAD 15428, CITY OF PARIS, BLOCK 95, LOT, 5, 3RD NW, ZONE C 2. LCAD 14832, CITY OF PARIS, BLOCK 72-A, LOT 12, ZONE 2F 3. LCAD 22185, CITY OF PARIS, BLOCK 72, LOT 15, 6r" NE, ZONE 2F 4. LCAD 14933, CITY OF PARIS, BLOCK 74-C, LOT 3, GARRETT ST & 3RD NE, ZONE 2F 5. LCAD 14993, CITY OF PARIS, BLOCK 75-A, LOT 12, 827 PROVINE, ZONE 2F 6. LCAD 11026, EAST PARK ADDITION, BLOCK C, LOT 8,1513 1 OT" NE, ZONE SF3 7. LCAD 11152, EAST PARK ADDITION, BLOCK O, LOT 13, ZONE SF3 8. LCAD 11154, EAST PARKADDITION, BLOCK O, LOT 15, ZONE SF3 9. LCAD 15229, CITY OF PARIS, BLOCK 87, LOT 17, W SHILOH, ZONE C 10. LCAD 15481, CITY OF PARIS, BLOCK 98, LOT 7, W HENDERSON, ZONE PD APPLICANT IS AWARE THAT BUILDINGS ARE POSSIBLY ENCROACHING LOT LINES ON LCAD PARCELS 22185 AND 11154. FLOODPLAIN AREA DISCUSSED FOR LCAD 14933 AND 15428. APPLICANT PLANS TO MITIGATE WITH FINISHED FLOOR ELEVATIONS OR LOMA/LOMR. Prospective Borrower(s); Linda Cheney, et al Sales Price: $ 173,212.00 Loan to Value Ratio; 85% LTV Loan Purpose: Home Construction Loan Loan -Type & Description: Conventional Loan Mortgage Banker LSI has ❑ has not received a signed application for the Loan from the Prospective Borrower Mortgage Banker ® has ❑ has not reviewed the Prospective Borrower's credit report Mortgage Banker ® has ❑ has not reviewed the Prospective Borrower's credit score The Prospective Borrower. has provided the Mortgage Banker with the following information: ❑ Verbally ® In writing Income: N Yes ❑ No ❑ Not Applicable Cash Available for down payment and closing costs: M Yes ❑ No ❑ Not Applicable Debts: ® Yes 0 No L1 Not Applicable Other Assets: ❑ Yes 17J No 0 Not Applicable Based on the Information that the Prospective Borrower has provided to the Mortgage Banker, as described above, the Mortgage Banker has determined that.the Prospective Borrower Is eligible & qualified to meet the financial requirements or the loan. This Is not an approval for the Loan, Approval of the loan requires: (1) the Mortgage Banker to verify the Information that the Prospective Borrower has prov1ded;"(2) the Prospective Borrower's financial. status and credit report to remain substantially the same until the loan closes; (3) the collateral for the loan to satisfy the lender's requirements (for example, appraisal, title policy, survey,'condltlon, & Insurance); (4) the loan type & terms described, to remain available In the market; and (5) the Prospective Borrower to execute loan documents the lender require, Sincerely, William H. 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INN MH M - Sig r LLJ z 0 LdL) Zb LU (4).. LU cc UP U wed WI N EV . ........ . . . LLJ z LdL) Zb eu�o`s.ra;unyuepdssnoy•mavaa usoo•s.�suue1dewoy;s®w®•mmm �__+'�x°iU U �. FJYvb x�W £XI ' w nW+aw4mw• W �w� �.. ., um uwM�`.'++ow '°~"aw..mgrwwr m��4w a �.�u.r..z� 9Zs1'H000 M+cWep. .am d � W bSBl ahgq .'�Mir�4! Jb+^o8 K1/IV�W �W. M oul uBisad BuiPlin9 ueidsaM am LUu WC) {� ca < C? 1N Q 5� . F H H -H y z 6 ,i J gin 4€ A/ R CL W 0 Oq W Z` Exhibit 2 RESOLUTION NO. ..2025-025....._....�......._............ A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS AMENDING THE GUIDELINES AND CRITERIA OF THE 5 IN 5 HOUSING INFILL DEVELOPMENT PROGRAM; MAKING OTHER FINDINGS AND PROVISIONS RELATED TO THE SUBJECT; AND DECLARING AN EFFECTIVE DATE. WHEREAS, on January 27, 2025, the City Council of the City of Paris, Texas passed Ordinance No. 2025-003 creating Reinvestment Zone 2025-1 designating certain areas inside the city limits to be eligible for the Residential Tax Abatement Program, said ordinance re -designating and renaming Reinvestment Zone 2020-1; and WHEREAS, after a public hearing on January 10, 2022, the City Council passed Resolution No. 2022-003 stating its intent to establish the 5 in 5 Housing Infill Development Program (hereinafter "the Program"), including such incentives as low cost land sales and residential tax abatements, and adopting guidelines and criteria ("Guidelines") for the Program; and WHEREAS, in Resolution No. 2022-003, City Council designated an area within Reinvestment Zone 2020-1, now named Reinvestment Zone 2025-1, (the "Program Area") as being eligible for the Program; and WHEREAS, the City Council has, from time to time amended the Guidelines so as to better align the Program with desired outcomes; and WHEREAS, the City Council finds it in the best interest of the city and the Program Area to provide that new construction under the Program be in accordance with the general design of homes within individual neighborhoods so as to provide neighborhood uniformity within the Program Area; NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS, THAT: Section 1. The findings set out in the preamble to this resolution are hereby in all things approved for all purposes. Section 2. The City hereby amends the guidelines and criteria of the 5 in 5 Residential Infill Development Program in conformance with Exhibit attached hereto and incorporated herein by reference. Section 3. This resolution shall become effective from and after the date of passage. PASSED AND APPROVED this 121h day of May, 2025. .�•�oF tHE cliy %,,f A ATTEST: �?' - - cn — Jice Ellis, Deputy City Clerk ""Um 111"\\\\ APPROVED AS TO FORM: Stephbnie H. Harr is, City Attorney Mi J PAnka�Y 1, Mayor PL -INFO -0007 (rev 05/12/25) r 5 IN 5 HOUSING INFILL DEVELOPMENT PROGRAM GUIDELINES, CRITERIA & APPLICATION FORM CITY OF PARIS, TEXAS Revised May 12 2025 '1. GENERAL PURPOSE AND OBJECTIVES The City of Paris, working with our local government partners, is seeking to provide a series of builder incentives designed to encourage new home construction for the purpose of neighborhood revitalization and the provision of work force housing. New home construction within the existing interior of the community can have a positive effect towards reinvestment in our neighborhoods by providing stability and enhanced character, as well as a means to expand our community's local labor force. Focusing on the existing interior of the City allows the builder to utilize existing infrastructure rather than the extension of costly streets and utilities in undeveloped lands at or beyond the urban fringe. The City further seeks to ensure that new construction within the Program Area and undertaken in connection with the Program is consistent with existing housing within the neighborhood in which it is being built so as to provide for a pleasant aesthetic for both current and new residents in the area. To achieve this purpose, the City will offer a series of incentives depending on the type of housing to be constructed (see Section IV herein): 1. The City will provide low cost residential lots in the Program Area in tax foreclosure city receivership to Applicants for the construction of single-family homes. This incentive is available only for the construction of single-family homes. If an Applicant obtains properties through other traditional means within the Program Area, other incentives within this policy may apply. 2. The City will offer three (3) to five (5) year residential tax abatements of City property taxes attributable to constructed improvements depending on housing type and as reflected in Section IV herein. 3. The City will offer reduced rates on building plan review and permit fees as reflected in Section IV herein. 4. The City will offer reduced rates on labor charges on water and sewer tap fees as reflected in Section IV herein. The city staff will work with interested builders to identify parcels from a pool of tax sale lots in trustee status to develop a list of properties that will be suitable for the construction of new dwelling units. This may consist of single-family, two-family, medium density, or high-density residences. Prior to any construction occurring from which the builder is seeking incentives, the Applicant will enter into an Agreement to be approved by the City Council for the new construction of residential dwelling units on one (1) or more parcels. Each of the dwelling units subject to the Agreement must be constructed under the terms of the agreement within five (5) years from the date of the Agreement, unless such deadline is extended by subsequent approval of the City Council or unless the City and Applicant agree to a shorter period of time, which deviation shall be reflected in the Agreement. All parcels under the Agreement must Page 1 of 7 PL -INFO -0007 (rev 05/12/25) be built upon within five (5) years to satisfy the terms of the Agreement. Failure to achieve this goal will result in certain claw backs as provided in the Agreement. All applications shall be considered on a first come, first serve basis, and the City will not maintain a wait list. There will be no income guidelines under this program for occupants of the dwelling units, whether owner or renter occupied. In the event the applicant constructs a new dwelling unit and sells said unit, the tax abatement shall lapse and be terminated as to that parcel unless the City Council approves an assignment of the tax abatement agreement to the new owner. In order to further encourage local development, employment, and enhancement of our economy, to be eligible for incentives in this policy, building materials and fixtures used in the construction of new dwelling units, where possible, must be purchased locally within the City of Paris. II. DEFINITION W, TERMS Act - The Property Redevelopment and Tax Abatement Act, Texas Tax Code Ann. 312.001 et. seq., as amended from time to time. Agreement - A contractual agreement between an applicant and the City of Paris for the purposes of a 5 In 5 Housing Infill Development Program to include an economic development agreement pursuant to Chapter 380 of the Texas Local Government Code and a residential tax abatement agreement pursuant to the Act. An Active Agreement is an Agreement under which the Applicant has not yet completed all the improvements required therein. Applicant - An owner, proposed owner, builder or authorized agent of the owner of eligible property seeking an agreement under this policy. Base Year Value -The assessed value of eligible property on January 1, preceding the date of execution. Eligible Property - Property located in the defined Program Area and Immediately Adjacent thereto, whether foreclosed on due to taxes or not. Also, property located outside the Program Area if foreclosed on due to taxes. Immediately Adjacent Property — Property which lies immediately next to the boundary of the Program Area, including property across a street or intersection or located diagonally therefrom. New Structure - Residential improvements made to a property previously undeveloped or a vacant parcel which is placed into use by means other than by expansion or modernization without full demolition of an existing substandard or condemned structure. Neighborhood Uniformity — Consistency or similarity in the characteristics of homes, properties, and overall design within a specific neighborhood, primarily concerned with maintaining consistency and cohesion in architectural styles within a given street, block or larger area. Program Area - An area depicted in "Exhibit B" of the approved resolution for the 5 In 5 Housing Infill Development Program, which area is wholly within the boundaries of Reinvestment Zone 2020-1 for the purpose of residential tax abatements. Page 2 of 7 i % , r n /J ,. ri ti ";° v r/eJ,�, �; err F/Aii»�i, ' i i/J� /f�. i��i/!,f /n,%ai �i ��/%%"�f r N/ //aid/� /b %� ��, >9 p0ifa� i ,Lj A i. �tu '. 9 ;�/ rf�� t �' PL -INFO -0007 (rev 05/12/25) Residential Improvements - The construction of new residential structures and all the appurtenances thereto. This term includes single family, duplexes and multi -family structures. Value of Improvements - The appraised value of the Residential Improvements as determined by the Lamar County Appraisal District and as described in the Agreement. UI. ELIGIBILITY AND GUIDELINES, Real property is determined eligible under this policy as provided in the Definitions. If property is eligible, an Applicant may apply for an Agreement to receive incentives provided for in this policy. For tax foreclosed properties, all taxing jurisdictions shall be required to sign off on the low-cost land sale according to the provisions of State Law prior to transfer of the property to the applicant. Minimum Investment To be eligible for residential tax abatement, an Applicant must construct a new structure or structures on the property parcel(s) identified in an Agreement between the applicant and the City. Limitations: 1. Maximum of 10 dwelling units per agreement. 2. An Applicant with whom the city has entered into an Active Agreement pursuant to which the City has conveyed a low-cost residential lot or lots shall not be eligible to apply for an additional Agreement involving such a conveyance until at least 80% of all structures required under the Active Agreement have been constructed and the City has issued certificates of completion for same. This 80% completion requirement does not apply to Applicants with Active Agreements that do not provide for the City to convey land. If an Active Agreement applies to a mix of privately owned property and the conveyance of trustee parcels, the Applicant must have completed construction on at least 80% of the conveyed parcels to be eligible for a new agreement. 3. Pre -Approved building plans may be accepted. Examples of acceptable architectural styles may be found in Appendix A attached hereto. Applicants are advised to consult the photographs when completing their designs to determine whether a given style is consistent with the homes in the immediate area of any parcel upon which Applicant wishes to build. [Appendix A to be added at a later date.] The City may deny approval to any design, even if consistent with an example in Appendix A, if it is not consistent with structures in the surrounding neighborhood of the particular parcel. 4. No zoning change unless there is a substantial change in neighborhood or compatible with the future land use map. 5. Neighborhood Uniformity—Applicants will submit proposed designs for each dwelling unit sought to be built as part of the Agreement. Such designs must bear Neighborhood Uniformity in mind and must conform in basic architectural style to the existing homes in the area in which the structures are to be built. A design for one neighborhood may not be appropriate for another neighborhood in which the Applicant seeks to build, so a tailoring of designs to individual neighborhoods is required. No flat or or shed -type roof lines will be permitted. Submitted designs are subject to the approval of the City, and once approved, the Applicant/developer/builder/may not deviate from those designs without prior written approval of the City Page 3 of 7 ,ry /. �/r,;i/ i. /�, MEN6- / �G r' % /fi rr�i NOW rr „ it/� r1 i, r , e�.r�, PL -INFO -0007 (rev 05/12/2S) Is R TEXAS Where Texams Reach Higher IV. Incentives—The incentives set forth above are available as follows: Incentive Table v Incentives gle Family uplex...... Multi -Family i Low -Cost .._..1100% ..._.__.._ .. _... .. ..w.. ..... . ....... ........ Residential Lots ax Abateme 5 ea3-year y r at 100% at 100%Year Dnt g 3- ecreasin'Year 1:100% Year 2: 75% "ear 3: 50% Reduced Building 100% for sprinkled Plan Review building .OR- �0% non -sprinkled building Reduced Permit 100% 100% for sprinkled 25% ,Fees building O R- 50% non -sprinkled building ..... Reduced rates on ... 25% ......._.ww_. 25% ._.mm .. _._..... ._. ...w.... 2591. ater/Sewertap fees Low -Cost Sale of Foreclosed Properties - As part of their agreement, an Applicant may choose to purchase eligible properties that are in a state of tax foreclosure. These properties are available on a strictly first come, first serve basis and the City makes no warranty on having available properties for this incentive, nor will it maintain any type of waiting list for available properties. The City will work with the Lamar County, Paris Independent School District, and Paris Junior College to seek a low-cost sale of the foreclosed property, but the City can only guarantee a low cost of its share. As noted herein, the City will only convey such properties for the construction of single-family homes. Tax Abatement - An Applicant who has satisfied all the criteria and guidelines for the low-cost property sale and residential tax abatement as set out herein, will be eligible for a tax abatement on each parcel on which a dwelling unit or units are constructed and completed in accordance with the foregoing table. Page 4 of 7 PL -INFO -0007 (rev 05/12/25) The abatement will become effective on January 1st of the year following issuance of a Certificate of Completion following final construction inspection. As provided in the Act, a tax abatement may only be granted for the value of the Residential Improvements which exceed the base year value of the property and which are listed in an Agreement between the City of Paris and the applicant, subject to such limitations as the City of Paris may require. The base value will be set as of January 1st of the year in which the Agreement is executed. Upon completion of construction, the Applicant shall provide a copy of all material and: fixture purchase invoices to prove that those materials and: fixtures were purchased locally within the City of Paris when possible. The tax abatement is available only for improvements made after the execution of the Agreement. The Agreement may not be approved by the City Council until at least thirty (30) days after notice of the consideration and possible action on the Agreement has been posted. Reduced Fees for Building Plan Review and Permitting -The Applicant will be entitled to reduced rates for building plan review and permit fees as referenced in the Incentive Table. Reduced Fees for Water & Sewer Tap Labor - The Applicant will be entitled to reduced rates for water and sewertap laborfees, where required bythe Public Works Department, s as referenced in the Incentive Table for all new dwelling units under agreement with the City. Claw Back Provision - The Applicant who enters into an Agreement with the City of Paris shall construct new housing dwelling units on one (1) or more parcels within five (5) years from the effective date of the Agreement, or a within a shorter time if agreed to by the parties and reflected in the Agreement, or the City shall have the right to automatically take back any undeveloped parcel under the terms of the agreement and transfer of the property by all taxing entities. This shall be recorded with or as a part of the deed as a right of reversion for all uncompleted construction lots deeded under this agreement against the property. The Applicant may request approval of an extension for such failure to construct a new residential dwelling unit(s), based upon reasonable circumstances, as may be approved by the City Council under a subsequent revised agreement. Parcels under the agreement cannot be sold or assigned to another individual except by prior approval and re -assignment of the parcel(s) and approval of a new agreement by the City Council. Failure to meet the requirements of constructing the agreed upon new dwelling -units within the required period will result in a reversion of all parcels upon which Residential Improvements have not been constructed and completed to the City and will result in the Applicant being ineligible to participate in this program in the future. As a further claw back provision, and in accordance with Texas Tax Code Sec. 312.205, the Agreement shall provide for recapturing property tax revenue lost as a result of the agreement if the owner of the property fails to make all the Residential Improvements as provided in the Agreement regardless of how many dwelling units applicant builds. Compliance with all other City Requirements - The Applicant shall be fully responsible for compliance with all zoning, subdivision platting, and building code requirements as may specifically pertain to the subject parcel(s) under the approved Agreement. The applicant shall be fully responsible for all such costs which may include, but not be.limited to: Zoning Changes, Special Use Permits, Variances, Platting and Surveying Costs, Plan Preparation, and Building Permit Fees. Page 5 of 7 V. APPLICATION PROCEDURES I Applications for an Agreement with the City shall be reviewed for completeness. Incomplete Applications shall not be processed. City Staff shall determine whether the application satisfies guidelines and criteria, and Staff may request additional information or documents from Applicant. City Staff will make final recommendations on each application to the City Council. Any Applicant desiring approval of an Agreement shall comply with the following procedural guidelines. All applications shall be evaluated on their own merits within the parameters of these Guidelines and Criteria. 1. Preliminary Application Steps A. Applicant shall work with City Staff to identify eligible City Trustee or other parcels within the defined geographic area. City Staff will provide a list and corresponding map from which City Trustee parcels may be reviewed. B. For applications seeking the conveyance of one or more low-cost Trustee parcels, the Applicant shall attach a notarized/verified pre -approval letter or other notarized verification from Applicant's financial institution stating that the Applicant will have financial capital available to complete all new dwelling unit construction under the Agreement with the City. Such verification of financial capability shall be on the letterhead of the financial institution and will be reviewed over the course of the Agreement. Applications subject to this subsection B submitted while the Applicant already has an Active Agreement in place, regardless of whether the Active Agreement involves the conveyance of low-cost Trustee properties, shall include verification that Applicant has the financial ability to complete the construction required under both the Active Agreement and the proposed new Agreement. C. A complete legal description shall be provided with a copy of the current deed of the land, unless the parcel(s) are being transferred by deed without warranty by the City of Paris. D. Applicant shall complete all forms and information detailed above and submit all forms to the City of Paris Director of Planning and Community Development. 2. All information in the application package detailed above will be reviewed for completeness and accuracy. Additional information may be requested as needed. If necessary, applicant will meet with City staff to discuss details of the application and to prepare presentation of the application to the City Council. 3. The application shall designate whether the dwelling(s) to be constructed are to be retained for ownership or sold to another owner upon completion of construction. The applicant shall also provide an estimate of the value of improvements.. 4. If an application for the 5 In 5 Housing Infill Development Agreement is to be recommended for approval by staff, then an Agreement as defined herein with the City of Paris will be prepared by the City Attorney for approval by the City Council. 5. If the Applicant's property is not found to be eligible, the application will be rejected. 6. The City Council reserves the right to amend these policies and guidelines as needed. Page 6 of 7 -;oro �r "":rt r ,r,, r�... ..' s .../. 4 , r. r. , i /%i „ i �ii9� r 122A 1011115011111111201 ,/% �,�J,�2,.../1 by/r/g r l rr uv , ., ! ;,;;1/f,)"/.. / ' %!1 yJlr r!/. /�l i�1ll INOR . r( � �n), �, 1 Ta 1 / �/ 1 ' r / % J/ 1� // ',,,</�, :/ 'A Oji or, PL -INFO -0007 (rev 05/12/25) � pppp 11VI VI. LEGAL DOCUMENTATIONµ PREPARATION The Director of Planning and Community Development and the City Attorney will be responsible for drafting the required Agreement in accordance with state law and this Policy. The legal document will include the following: 1. Estimated value of new structure or residential improvements to be constructed. 2. Total amount of value to be abated depending on the terms of the Agreement. 3. Effective date and the termination date of abatement. 4. Description of the Residential Improvements, schedule of completion, property description, all required City approval requirements and a platted lot site plan or sketch of the parcel(s) to be platted and developed. 5. Applicant agrees to make the new structure or residential improvements available for inspection by City of Paris, or its authorized representatives, and Lamar County Appraisal District (LCAD) during construction and upon completion of the project. 6. Contractual obligations in the event of default, violation of terms or conditions, delinquent taxes, recapture and administration. 7. A signed and notarized statement as an attachment to the application agreeing to construct the new five (5) dwelling units on one (1) or, more parcels within five (5) years from the date of City Council approval of an Agreement, unless extended by the City Council, or consenting to allow the City to automatically take back the parcels) under the initial terms of an approved agreement. Page 7 of 7 ' i,,',l; JI / 9'� !l( ill I� r l Item No. 14 memorandum TO: Mayor, Mayor Pro -Tem and City Council Rose Beverly, City Manager FROM: Stephanie H. Harris, City Attorney SUBJECT: Participation in Purdue Pharma/Sackler Family Opioid Settlement DATE: August 11, 2025 BACKGROUND: As you may be aware, the opioid crisis in the United States has generated massive amounts of litigation. The city has previously elected to participate in litigation brought by the Texas Office of the Attorney General as to several pharmaceutical manufacturers and distributers, including but not limited to Teve, Janssen, Endo, Walmart, Allergan, CVS, and Walgreens. The city has recently been notified of a new settlement of national litigation involving Purdue Pharma and the Sackler family in connection with Purdue's bankruptcy pleadings. Purdue patented and marketed OxyContin, and members of the Sackler family both ran and owned the controlling interest in Purdue during the relevant time period. STATUS OF ISSUE: The attached documents have information about what the city must do to participate; primarily, we must execute and return the attached "Exhibit K—Subdivision Participation and Release Form" by September 30, 2025. In essence, in order to participate in the national settlement, the city must release Purdue and the Sacklers from all other possible claims related to the opioid crisis. So far, the Opioids Implementation Administrator has not indicated what if anything the city may receive as a part of the settlement or any restrictions placed on the use of settlement proceeds. Past settlements have restricted the use of proceeds to those uses directly related to the crisis such a medical expenses and opioid education and abuse prevention. BUDGET: Unknown, as set forth above. Should we determine that there are too many restrictions and or requirements attached to acceptance of settlement funds in the future, the city can decline them at that time, but in order to even get that chance, we would need to meet this September 30`h deadline. RECOMMENDATION: Make a motion to participate in the New National Opioids Settlement regarding Purdue Pharma and the Sackler family and authorize the City Manager to execute and submit the Participation and Release Form. National Opioid Settlement: Purdue Pharma L.P. Rubris Reference Number: CL -1750734 TO LOCAL POLITICAL SUBDIVISIONS: THIS NOTICE CONTAINS IMPORTANT INFORMATION ABOUT A NEW NATIONAL OPIOID SETTLEMENT. PURDUE PHARMA L.P. & SACKLER FAMILY SETTLEMENT OVERVIEW A proposed nationwide settlement agreement has been reached with Purdue (and certain of its affiliates) and the Sackler family concerning alleged misconduct related to opioids. The proposed settlement is being implemented in connection with Purdue's bankruptcy proceedings, and consists of, among other things, a settlement of Purdue's claims against the Sacklers and certain other parties (referred to as the "Estate Settlement"), and a settlement of direct claims against the Sacklers held by States, local governments and other creditors (the "Direct Settlement", and together with the Estate Settlement, the "Settlement"). The Settlement contemplates that the Sacklers will be paying an aggregate of $6.5 billion in 16 payments over 15 years, including $1.5 billion on the settlement's Effective Date (expected to be in 2026), though some amounts are subject to discounted prepayments. These amounts are in addition to amounts available from the Purdue estate including amounts available on the Effective Date (expected to be around $900 million) and amounts that may be paid in the future. The Settlement also contains injunctive relief governing opioid dispensing practices and requires the successor -in -interest of Purdue Pharma L.P. to implement safeguards to prevent diversion of prescription opioids, and also restrict certain Sacklers from directly or indirectly engaging in the manufacturing or sale of opioids, as detailed in the Settlement. The proposed settlement has two key participation steps now that all eligible states and territories elected to participate in the Direct Settlement. First, eligible subdivisions within each participating state decide whether to participate in the Direct Settlement. The Direct Settlement is documented in the Governmental Entity .and Shareholder Direct Settlement Agreement, which is commonly referred to as the "GESA". The more subdivisions that participate, the more funds flow to that state and its subdivisions. Any subdivision that does not participate cannot directly share in any of the Direct Settlement funds, even if the subdivision's state is settling and other participating subdivisions are sharing in settlement funds. YOU MUST PARTICIPATE IN THE DIRECT SETTLEMENT BY RETURNING YOUR PARTICIPATION FORM IN ORDER TO RECEIVE THE BENEFITS OF THE SETTLEMENT. Second, concurrently with the solicitation of eligible subdivisions to participate in the Direct Settlement, votes will be solicited for approval of Purdue Pharma L.P.'s bankruptcy plan, which plan will provide distributions in respect of the Estate Settlement. NOT ALL SUBDIVISIONS ELIGIBLE TO PARTICIPATE IN THE SETTLEMENT WILL RECEIVE PACKAGES TO VOTE ON THE PLAN. Please note that this is NOT a solicitation or a request for subdivisions to submit votes on the Purdue bankruptcy plan. This settlement package only pertains to a decision to participate in the Direct Settlement with the Sacklers. If you receive a package to vote on the plan you should follow the applicable instructions for voting. PLEASE NOTE THAT VOTING ON THE PLAN IS SEPARATE FROM„m PARTICIPATION IN THE DIRECT SETTLEMENT. IT IS NOT NECESSARY TO VOTE ON THE PLAN IN ORDER TO RECEIVE THE BENEFITS OF THE SETTLEMENT. WHO IS RUBRIS INC. AND WHAT IS THE IMPLEMENTATION ADMINISTRATOR? The Direct Settlement provides that an Implementation Administrator will provide notice and manage the collection of participation forms. Rubris Inc. is the Implementation Administrator for the Direct Settlement and was also retained for the prior national opioid settlements. WHY IS YOUR SUBDIVISION RECEIVING THIS NOTICE? Your state has elected to participate in the Settlement, and therefore your subdivision may participate in the Direct Settlement. This notice is also being sent directly to counsel for such subdivisions if the Implementation Administrator has their information. Ifyou are represented by an attorney with respect to opioid claims, please contact them. Subdivisions can participate in the Settlement whether or not they filed a lawsuit or are represented. WHERE CAN YOU FIND MORE INFORMATION? Detailed information about the Settlement, including each settlement agreement, may be found at: https //nationaloiaio dsettlemeiit com/i urdue,-.sggklers settlements/. This website will be updated to include information about how the Settlement is being implemented in most states and how funds will be allocated within your state. You are encouraged to review the terms of the settlement agreements and discuss the terms and benefits with your counsel, your Attorney General's Office, and other contacts within your state. Your subdivision will need to decide whether to participate in the proposed Settlement, and subdivisions are encouraged to work through this process before the September 30, 2025 deadline. HOW DO YOU PARTICIPATE IN THE SETTLEMENT? The Settlement requires that you take affirmative steps to "opt in” to the Settlement. In the next few weeks, you will receive documentation and instructions from the Implementation Administrator. In order to participate in the settlement, a subdivision must sign and return the required documentation. Please add the following email addresses to your "safe" list so emails do not go to spam /junk folders: dse na3@docusign.net and opioidsparticipation@rubris.com. Please monitor your email for the Participation Form and instructions. All required documentation must be signed and returned on or before September 30, 2025. -2- Docusign Envelope ID: 7628FF65-289A-4221-8E24-97188E34407C New National Opioids Settlement: Purdue Opioids Implementation Administrator o��ioids�� fart�cr� at�c�n c�k'rur�s. ccr Paris city, TX Reference Number: CL -1750734 TO LOCAL POLITICAL SUBDIVISIONS: THIS PACKAGE CONTAINS DOCUMENTATION TO PARTICIPATE IN THE NEW NATIONAL OPIOIDS SETTLEMENT. YOU MUST TAKE ACTION IN ORDER TO PARTICIPATE. Dga liner Se temb2025 A new proposed national opioids settlement has been reached with Purdue (and certain of its affiliates) and the Sackler family. This Participation Package is a follow- up communication to the Notice of New National Opioids Settlement recently received electronically by your subdivision. The proposed settlement is being implemented in connection with Purdue's bankruptcy proceedings, and consists of, among other things, a settlement of Purdue's claims against the Sacklers and certain other parties (referred to as the "Purdue Estate Settlement"), and settlements of direct claims against the Sacklers held by States, local governments and other creditors (collectively, the "Purdue Direct Settlement", and together with the Estate Settlement, the "Purdue Settlement"). The Purdue Direct Settlement for States and local governments is documented in the Governmental Entity and Shareholder Direct Settlement Agreement. You are receiving this Participation Package because all eligible States and territories, including Texas, are participating in the Purdue Direct Settlement. This electronic envelope contains: • The Participation Form for the Purdue Direct Settlement, including a release of any claims The Participation Form must be executed, without alteration, and submitted on or before September 30, 2025, in order for your subdivision to be considered for initial participation calculations and payment eligibility under the Purdue Direct Settlement. Based upon subdivision participation forms received on or before September 30, 2025, the subdivision participation rate will be used to determine whether participation is sufficient for the Purdue Settlement to move forward and whether a state earns its maximum potential payment under the Purdue Direct Settlement. If the Purdue Settlement moves forward and goes effective, your release will become Docusign Envelope ID: 7628FF65-289A-4221-8E24-97188E34407C effective. If the Purdue Settlement does not move forward, that release will not become effective. Any subdivision that does not participate in the Purdue Direct Settlement cannot directly share in the Purdue Direct Settlement funds, even if other subdivisions in the state are participating and sharing in those Purdue Direct Settlement funds. Any subdivision that does not participate may also reduce the amount of money for programs to remediate the opioid crisis in its state. Please note, a subdivision will not necessarily directly receive Purdue Settlement funds by participating; decisions on how Purdue Settlement funds will be allocated within a state are subject to intrastate agreements or state statutes. You are encouraged to discuss the terms and benefits of the Purdue Settlement with your counsel, your Attorney General's Office, and other contacts within your state. Many states are implementing and allocating funds for the Purdue Settlement the same as they did for the prior opioids settlements but states may choose to treat the Purdue Settlement differently. Information and documents regarding the Purdue Settlement, including a complete copy of the Governmental Entity and Shareholder Direct Settlement Agreement, and how it is being implemented in your state and how funds will be allocated within your state can be found on the national settlement website at btti.5://nationalol>Io.idsettl.emen,t,co,mjFl,uurd.ue sa,cklers.-settle.ments/. This website will be supplemented as additional documents are created. You may also visit the Texas Attorney General's Office website at b.tt1C")s: k wW,w.tex,as-. ttorne. ig,!e,Delal,.lel_av/giol)b ,op ol.dsettlement for information. How to return signed forms: Please note that the Texas Attorney General's Office is collecting the executed Participation Form differently from prior opioid settlements. There are three methods for returning the executed Participation Form and any supporting documentation to the Implementation Administrator: (1) Electronic Signature via DocuSign: Executing the Participation Form electronically through DocuSign will return the signed form to the Implementation Administrator and associate your form with your subdivision's records. Electronic signature is the most efficient method for returning the Participation Form, allowing for more timely participation and the potential to meet higher settlement payment thresholds, and is therefore strongly encouraged. (2)Manual Signature returned via DocuSign: DocuSign allows forms to be downloaded, signed manually, then uploaded to DocuSign and returned automatically to the Implementation Administrator. Please be sure to complete all fields. As with electronic signature, returning a manually signed Participation Form via DocuSign will associate your signed forms with your subdivision's records. Doousign Envelope ID: 7628FF65-289A-4221-8E24-97188E34407C (3)Manual Signature returned via electronic mail: If your subdivision is unable to return an executed Participation Form using DocuSign, the signed Participation Form may be returned via electronic mail to opioidsltartici�.)ation,""d rubr„s.com. Please include the name, state, and reference ID of your subdivision in the body of the email and use the subject line Settlement Participation Form - [Subdivision Name, Subdivision State] - [Reference ID]. Detailed instructions on how to sign and return the Participation Form, including changing the authorized signer, can be found at htt.ips. , aati..onalof�ip,,idsett.le.ment.co /p grd_u.e-sacklers, settlements,/. You may also contact oprioidsp Vticll,ation�,rubris.com a_nd,/or opioidsr ij oa ..texas.(iov if you have AnyA Listlons. YOU MUST PARTICIPATE IN THE PURDUE DIRECT SETTLEMENT BY RETURNING YOUR PARTICIPATION FORM IN ORDER TO RECEIVE THE BENEFITS OF THE PURDUE SETTLEMENT. Please note that this is NOT a solicitation or a request for subdivisions to submit votes on the Purdue bankruptcy plan. This settlement package only pertains to a decision to participate in the Purdue Direct Settlement. If you receive a package to vote on the plan you should follow the applicable instructions for voting. PLEASE NOTE THAT VOTING ON THE PLAN IS SEPARATE FROM PARTICIPATION IN THE PURDUE DIRECT SETTLEMENT. The sign -on period for subdivisions ends on September 30, 2025. If you have any questions about executing the Participation Form, please contact your counsel, the Implementation Administrator at oirioidsiparticiratlon;� rubris.com,, or the Office of the Texas Attorney General at grJpidsc� oag.texas...gov. Thank you, Implementation Administrator for the Purdue Direct Settlement The Implementation Administrator is retained to provide the settlement notice required by the Purdue Direct Settlement to manage the collection of the participation forms for it. Docusign Envelope ID: 7628FF65-289A-4221-8E24-97188E34407C EXHIBIT K Subdivision Partici . ation and Release Form The governmental entity identified above ("Governmental Entity"), in order to obtain and in consideration for the benefits provided to the Governmental Entity pursuant to that certain Governmental Entity & Shareholder Direct Settlement Agreement accompanying this participation form (the "Agreement")', and acting through the undersigned authorized official, hereby elects to participate in the Agreement, grant the releases set forth below, and agrees as follows. 1. The Governmental Entity is aware of and has reviewed the Agreement, and agrees that by executing this Participation and Release Form, the Governmental Entity elects to participate in the Agreement and become a Participating Subdivision as provided therein. 2. The Governmental Entity shall promptly after the Effective Date, and prior to the filing of the Consent Judgment, dismiss with prejudice any Shareholder Released Claims and Released Claims that it has filed. With respect to any Shareholder Released Claims and Released Claims pending in In re National Prescription Opiate Litigation, MDL No. 2804, the Governmental Entity authorizes the Plaintiffs' Executive Committee to execute and file on behalf of the Governmental Entity a Stipulation of Dismissal with Prejudice substantially in the form found at htt,,,),s.L//n4tionalol,)ioidsettlement.com. 3. The Governmental Entity agrees to the terms of the Agreement pertaining to Participating Subdivisions as defined therein. 4. By agreeing to the terms of the Agreement and becoming a Releasor, the Governmental Entity is entitled to the benefits provided therein, including, if applicable, monetary payments beginning following the Effective Date. 5. The Governmental Entity agrees to use any monies it receives through the Agreement solely for the purposes provided therein. 6. The Governmental Entity submits to the jurisdiction of the court in the Governmental Entity's state where the Consent Judgment is filed for purposes limited to that court's role as and to the extent provided in, and for resolving disputes to the extent provided in, the ' Capitalized terms used in this Exhibit K but not otherwise defined in this Exhibit K have the meanings given to them in the Agreement or, if not defined in the Agreement, the Master Settlement Agreement.. IN K-1 5 Docusign Envelope ID: 7628FF65-289A-4221-8E24-97188E34407C Agreement. The Governmental Entity likewise agrees to arbitrate before the National Arbitration Panel as provided in, and for resolving disputes to the extent otherwise provided in, the Agreement. 7. The Governmental Entity has the right to enforce the Agreement as provided therein. The Governmental Entity, as a Participating Subdivision, hereby becomes a Releasor for all purposes in the Agreement, including without limitation all provisions of Article 10 (Release), and along with all departments, agencies, divisions, boards, commissions, districts, instrumentalities of any kind and attorneys, and any person in his or her official capacity whether elected or appointed to serve any of the foregoing and any agency, person, or other entity claiming by or through any of the foregoing, and any other entity identified in the definition of Subdivision Releasor, to the maximum extent of its authority, for good and valuable consideration, the adequacy of which is hereby confirmed, the Shareholder Released Parties and Released Parties are, as of the Effective Date, hereby released and forever discharged by the Governmental Entity and its Subdivision Releasors from: any and all Causes of Action, including, without limitation, any Estate Cause of Action and any claims that the Governmental Entity or its Subdivision Releasors would have presently or in the future been legally entitled to assert in its own right (whether individually or collectively), notwithstanding section 1542 of the California Civil Code or any law of any jurisdiction that is similar, comparable or equivalent thereto (which shall conclusively be deemed waived), whether existing or hereinafter arising, in each case, (A) directly or indirectly based on, arising out of, or in any way relating to or concerning, in whole or in part, (i) the Debtors, as such Entities existed prior to or after the Petition Date, and their Affiliates, (ii) the Estates, (iii) the Chapter 11 Cases, or (iv) Covered Conduct and (B) as to which any conduct, omission or liability of any Debtor or any Estate is the legal cause or is otherwise a legally relevant factor (each such release, as it pertains to the Shareholder " Released Claims", and as it pertains to the Released Released Parties, the ,Shareholder „ ele F w. sed, Claims"). For the Parties other than the Shareholder Released Parties, the "Released avoidance of doubt and without limiting the foregoing: the Shareholder Released Claims and Released Claims include any Cause of Action that has been or may be asserted against any Shareholder Released Party or Released Party by the Governmental Entity or its Subdivision Releasors (whether or not such party has brought such action or proceeding) in any federal, state, or local action or proceeding (whether judicial, arbitral, or administrative) (A) directly or indirectly based on, arising out of, or in any way relating to or concerning, in whole or in part, (i) the Debtors, as such Entities existed prior to or after the Petition Date, and their Affiliates, (ii) the Estates, (iii) the Chapter 11 Cases, or (iv) Covered Conduct and (B) as to which any conduct, omission or liability of any Debtor or any Estate is the legal cause or is otherwise a legally relevant factor. 9. As a Releasor, the Governmental Entity hereby absolutely, unconditionally, and irrevocably covenants not to bring, file, or claim, or to cause, assist or permit to be brought, filed, or claimed, or to otherwise seek to establish liability for any Shareholder Released Claims or Released Claims against any Shareholder Released Party or Released Party in any forum whatsoever, subject in all respects to Section 9.02 of the Master Settlement Agreement. The releases provided for herein (including the term "Shareholder Released K-2 0 Docusign Envelope ID: 7628FF65-289A-4221-8E24-97188E34407C Claims" and "Released Claims") are intended by the Governmental Entity and its Subdivision Releasors to be broad and shall be interpreted so as to give the Shareholder Released Parties and Released Parties the broadest possible release of any liability relating in any way to Shareholder Released Claims and Released Claims and extend to the full extent of the power of the Governmental Entity to release claims. The Agreement shall be a complete bar to any Shareholder Released Claim and Released Claims. 10. To the maximum extent of the Governmental Entity's power, the Shareholder Released Parties and the Released Parties are, as of the Effective Date, hereby released and discharged from any and all Shareholder Released Claims and Released Claims of the Subdivision Releasors. 1 l . The Governmental Entity hereby takes on all rights and obligations of a Participating Subdivision as set forth in the Agreement. 12. In connection with the releases provided for in the Agreement, each Governmental Entity expressly waives, releases, and forever discharges any and all provisions, rights, and benefits conferred by any law of any state or territory of the United States or other jurisdiction, or principle of common law, which is similar, comparable, or equivalent to § 1542 of the California Civil Code, which reads: General Release; extent. A general release does not extend to claims that the creditor or releasing party does not know or suspect to exist in his or her favor at the time of executing the release that, if known by him or her, would have materially affected his or her settlement with the debtor or released party. A Releasor may hereafter discover facts other than or different from those which it knows, believes, or assumes to be true with respect to the Shareholder Released Claims or such other Claims released pursuant to this release, but each Governmental Entity hereby expressly waives and fully, finally, and forever settles, releases and discharges, upon the Effective Date, any and all Shareholder Released Claims or such other Claims released pursuant to this release that may exist as of such date but which Releasors do not know or suspect to exist, whether through ignorance, oversight, error, negligence or through no fault whatsoever, and which, if known, would materially affect the Governmental Entities' decision to participate in the Agreement. 13. Nothing herein is intended to modify in any way the terms of the Agreement, to which Governmental Entity hereby agrees. To the extent any portion of this Participation and Release Form not relating to the release of, or bar against, liability is interpreted differently from the Agreement in any respect, the Agreement controls. 14. Notwithstanding anything to the contrary herein or in the Agreement, (x) nothing herein shall (A) release any Excluded Claims or (B) be construed to impair in any way the rights and obligations of any Person under the Agreement; and (y) the Releases set forth herein shall be subject to being deemed void to the extent set forth in Section 9.02 of the Master Settlement Agreement. D" o r �- K-3 , Docusign Envelope ID: 7628FF65-289A-4221-8E24-97188E34407C I have all necessary power and authorization to execute this Participation and Release Form on behalf of the Governmental Entity. Signature: Name: Title: Date: K-4 0Mp o _� Item No. 15 Memorandum TO: Mayor, Mayor Pro -Tem & City Council Rose Beverly, City Manager FROM: Janice Ellis, City Clerk SUBJECT: APPOINTMENTS TO THE BUILDING & STANDARDS COMMISSION DATE: August 11, 2025 BACKGROUND: Policies and Procedures for Boards & Commissions adopted by City Council require that appointments be made at a special meeting on the third Monday of the month of June. STATUS OF ISSUE: After appointments were made to the Building & Standards Commission, Millicent Kee chose not to serve on this board due to the meeting date and time, and she was subsequently appointed to HPC. In addition, Chris Fitzgerald resigned from BSC leaving an unexpired term. City staff re -advertised and received two applications, one is Jesse Wallace, Jr. (received late) and one is Morgan Cline. Both applicants are registered voters of the City. BUDGET: N/A RECOMMENDATION: Appoint the two applicants to the fill the vacancies on the Building & Standards Commission or instruct staff to re -advertise. Memorandum TO: Mayor, Mayor Pro Tem, City Council FROM: Rose Beverly, City Manager SUBJECT: Proposed Fiscal Year 2025/2026 Budget Executive Summary DATE: July 28, 2025 Itein No. 16 Introduction It is with great satisfaction that I present the City Manager's Proposed Fiscal Year 2025/2026 ("FY25/26") Budget and Budget Message. This document reflects the hard work and collaboration of many individuals across the organization. Countless hours have gone into its careful review, refinement, and discussion resulting in a comprehensive and thoughtful proposal that we are proud to bring forward for your consideration. Summary Prior to getting started with the substance of this memorandum, we would like to present to you a few initial summary results regarding the Property Tax Levy and Rate, as well as the balancing of the Operational Funds. One of the most important aspects of the proposed budget is its impact on the property tax rate and levy. The City's property tax is divided into two components: the Maintenance & Operations (M&O) rate and the Debt Service rate (also known as Interest & Sinking or I&S). The M&O rate is subject to Senate Bill 2 (2019) growth limits, while the Debt Service rate is not. The proposed FY25/26 budget assumes an M&O rate of $0.30773 equal to the NNR M&O rate of $0.2891 plus the de minimis rate increase of $0.01863), which allows the City to generate $500,000 in new revenue based on current property values. Given ongoing inflationary pressures, City Management recommends adopting the de minimis rate for the next several years and/or developing a strategic long-term financial plan. The proposed Debt Service levy is increased due to the tax note issued in July, which funds essential emergency services equipment—including a fire apparatus, dive boat, SWAT van, and a tractor for the Codes Department. The combined proposed property tax rate for FY25/26 (M&O and Debt Service) is 0.47239. Final rates are influenced by property valuations determined by the Lamar County Appraisal District. 1 1? 7. C7'74,,, t 7i•„ ,` A G 7 at1 *'F t C -7$ M8' 19 :—PA, 15,,T Below is a comparison of tax rates for FY22/23 through the proposed FY25/26: Year_.... .M&0 .................. ..Debt .. _ ..... .. Total FY22/23 $0.34377 $0.09901 $0.44278 FY23/24 $0.32176 $0.15606 $0.47782 FY24/25 $0.31292 $0.14828 $0.46120 FY25/26 $0.30773 $0.16466 $0.47239 The proposed FY25/26 tax rate for the City of Paris complies with Senate Bill 2 (SB2), also known as the Texas Property Tax Reform and Transparency Act of 2019, which limits how much cities can raise property taxes. While the law helps control tax increases, it also restricts a city's ability to grow revenues to support essential services. Therefore, it's recommended that the City responsibly use the allowed growth under SB2 when necessary, to avoid falling behind on critical services, a gap that may be hard to recover from later. Additionally, the FY25/26 budget uses 97% of the estimated property tax revenue to balance the budget a realistic figure based on the City's historical collection rate, rather than the full 100%, which would likely result in a shortfall. This conservative approach has been used for several years. The City of Paris operates primarily from three key funds: the General Fund (01), Airport Fund (03), and Water & Sewer Fund (10). These are distinct from Special Purpose Funds, which will be discussed later. As of FY24/25, the Sanitation & Landfill Fund (45) is no longer an operating fund due to the outsourcing of solid waste services. Remaining related expenses have been moved to Department 44 of the General Fund. These operational funds are mainly supported by taxes, fines, fees, and utility rates, making it essential to keep them balanced. Each year, staff reviews historical data to refine the budget, improve efficiency, and maintain services while minimizing the property tax rate. The following table outlines the balanced budgets for each operating fund: Fund,..rv... _._.. _Revenue _ .. _...._..._ww Exl endtture .......... _._ _ ..Net 01 — General Fund $35,467,110.00 $37,569,125.00 -$2,102,015.00 01— General Fund Reserve $2,10,2„015.0,0 ,,____ $0,,,00 11-1-1111. Net $37,251,174.00 $37,251,174.00 $0.00 03 — Airport Fund $1,146,100 $1,146,100.00 -$93,700.00 01 — General Fund Transfer $93IN 00 ............ .... ....... .. $100 ......... _.___.. , 93700.00 Net $1,143,700.00 $1,143,700.00 $0.00 10 — Water and Sewer Fund $22,365,768.00 $22,014,746.00 $351,022.00 The Proposed FY25/26 Budget presents a balanced plan for all three operational funds. To achieve this, a portion of the General Fund surplus available due to a healthy reserve has been allocated for essential one-time capital purchases. The budget includes the use of reserve funds to cover all General Fund capital purchases and an increase of $50.00 per month City contribution for health insurance costs. It is important to emphasize that using surplus funds to support operational (recurring) expenses must be approached with great caution. The City of Paris is a continuing entity with ongoing, routine costs such as payroll, insurance, chemicals, and fuel that occur year after year. These types of expenses must be supported by stable, recurring revenue sources that are consistently available on an annual basis. Using finite surplus funds for recurring expenses is fiscally unsound. Because surplus funds are temporary and nonrenewable, relying on them for ongoing services creates a funding gap when those funds run out, jeopardizing the City's ability to maintain essential services. The Airport Fund (Fund 03) has no reserve, so the General Fund will transfer $93,700.00 to subsidize it in FY25/26. The Water and Sewer Fund (Fund 10) also lacks excess reserves for capital purchases; all expenses are supported by 0) recurring revenue raised in FY25/26. However, due to changes in debt payments, the FY25/26 budget reflects potential improvement in this fund's reserve. Financial Policy and„Budget Message Summa! y Financial Policy and Mission: The mission of the City of Paris is to serve with professionalism and integrity, promote a safe and prosperous community for all citizens, and provide efficient and effective services for an excellent quality of life. In alignment with this mission, the Proposed FY25/26 Budget was developed with careful consideration of priorities that support these goals. While many initiatives are important, the budget highlights a select group of high -impact priorities that significantly influenced overall financial and strategic operational planning. 1. STAFFING Staffing: General Fund City Manager: The Deputy and Assistant City Manager positions were eliminated and will be replaced with a Government and HR Analyst, and a Business Development Specialist. EMS: One of the existing positions in EMS will have a title change to: Deputy Chief of Training and Logistics. Library: The part-time library position will be eliminated in the FY25-26 budget. Engineering: An Administrative Assistant position will be added. Main Street: An Event and Historical Preservation Coordinator position will be added and will be funded with HOT tax revenue. FTE Net Change: FY 24/25, 250 FY 25/26, 252 Staffing: Water and Waste Water Fund Water Production: One additional Operator position will be added in FY 25/26. Waste Water: One additional Operator position will be added in FY25/26. An additional "Master Electrician” will be added when phase 2 of the Waste Water Plant project is completed. This is estimated to happen around March of 2026. The salary for this position will be split between Department 82 and Department 86. FTE Net Change: FY 24/25, 78 FY 25/26, 81 Staffing: Airport One full-time Airport Service Technician will be added. FTE Net Change: FY 24/25, 2 FY 25/26, 3 2. CAPITAL: General Fund General Fund capital includes large, one-time purchases essential to maintaining core City operations. Notably, this year's capital plan does not include any major infrastructure improvements. The City of Paris is in urgent need of a comprehensive capital improvement plan to address deteriorating streets, sidewalks, underground utilities, and stormwater infrastructure along with a realistic funding strategy. Due to ongoing financial constraints, major infrastructure investments have been delayed, but the current condition of these systems now requires immediate attention. It is also important to note that no capital funding was allocated to Information Technology in the past two fiscal years. While IT may not require annual capital investments, it is common for significant needs to arise periodically, and those needs must be planned for and addressed to support City-wide operations. Police Department: $345,000.00 $210,000.00 3 patrol vehicles $75,000.00 HVAC unit replacements $25,000.00 Downtown and City parks surveillance cameras $35,000.00 Update 911 Software Fire Department: $88,000.00 $35,000.00 Station one kitchen remodel $18,000.00 Furniture replacement $14,000.000 Hazmat suites and testing equipment $21,000.00 Exercise equipment EMS: $325,100.00 $273,100.00 $7,000.00 $45,000.00 New ambulance Ambulance equipment Stair chairs Public Works: $271,500.00 $127,000.00 Lift Station $16,500.00 ZTR Mower $30,000.00 Cameras for Sports Complex $17,000.00 18' Trailer $31,000.00 16' Batwing mower $50,000.00 Water line loop and 271 extension City Manager: $50,000.00 $10,000.00 Organization -wide customer service training $20,000.00 Public information social media training $20,000.00 Financial forecasting and financial strategic plan Information Technology: $394,548.00 $75,000.00 Server infrastructure renewal, Police Department $75,000.00 Technology infrastructure renewal $130,000.00 Platform My Paris Connect 311 $24,648.00 Azure cloud infrastructure $38,400.00 PD telephone system $14,000.00 Intranet implementation by department $7,500.00 Helpdesk platform upgrade with INVGATE $30,000.00 Used vehicle Community Development: $55,000.00 $50,000.00 Community development programs E! $5,000.00 Mural (HOT tax) Engineering: $153,000.00 $65,000.00 Engineering consultant for storm water drainage solutions $8,000.00 ArcGIS software for engineering and planning 50/50 split $70,000.00 Main Street curb, gutter, bump outs $10,000.00 Drainage study consultant Finance: $90,000.00 $90,000.00 Payroll system replacement Total Ca aital General Fund: FY 25/26: 1 772 148.00 CAPITAL: Water and Waste Water Fund $719,874.00 $350,000.00 Filter #10 Rehabilitation $55,000.00 1 truck for Waste Water TP $55,000.00 1 truck for Water Treatment $120,000.00 SCADA system generator $37,240.00 WTP Assessment $9,500.00 Raw water meters $16,000.00 2 mowers $41,890.00 Water distribution samplers $6,890.00 Pump frequency board $28,354.00 2 utility vehicles W&S Billing: $59,017 $8660.00 $2352.00 $48,005.00 Meter reading equipment Radios and radio equipment Truck Total Ca vital Water and Waste Water FY 25/26: 778 891.00 CAPITAL: Cox Field Airport: $200,000.00 $100,000.00 Ramp expenses $100,000.00 Fuel Farm match (5%) Total Ca vital Cox Field Air ort FY 25/26: 200 000.00 CAPITAL: Grants Fund: $370,000.00 $300,000.00 Comprehensive Plan $70,000.00 Parks Master Plan ****2025 Tax Note Summary: To ease pressure on the Maintenance & Operations (M&O) portion of the property tax rate for the FY 25/26 budget, and to address critical capital needs particularly within the Fire Department, the City secured a tax note totaling $4,191,316.00 in July 2025. This strategic investment supports high-priority public safety and infrastructure needs. The funding has been allocated as follows: 5 • $3,794,316.00 — Fire apparatus • $215,000.00 — Police Department equipment and vehicles • $122,000.00 — Tractor with side shredder for Community Development 3. Strategic Planning The Paris City Council adopted a new Strategic Pian on January 9, 2023, which was updated in September 2023 for the FY23/24 Budget. Built around a Vision, Mission Statement, and long-term Goals, the plan is intended to guide the City's budget decisions. In May 2025, City leadership and staff began work on an updated and more comprehensive Strategic Plan. This effort includes input from community members, stakeholders, staff, and the City Council. The plan is currently in development and is on track for completion by the end of September. Once finalized, it will help guide key priorities and activities in the FY25/26 Budget. The updated Strategic Plan will remain centered on the City's mission: "The mission of the City of Paris is to serve with professionalism and integrity, promote a safe and prosperous community for all citizens, and provide efficient and effective services for an excellent quality of life." 4. Projects: Wastewater Treatment Plant (WWTP) The Wastewater Treatment Plant (WWTP) is the largest capital project the City of Paris has undertaken in recent years and the costliest in the City's history. The project is being completed in two phases: • Phase One is proposed to be completed in September 2025 • Phase Two is on track for completion by March of 2026 The City has issued $113,370,000 in debt to pay for the WWTP project. This major investment has had a significant financial impact on the City. It is a key driver behind Paris having the second-highest sewer rates in the state, and the project has contributed substantially to the City's bond indebtedness. 5. Employee Pay and Benefits The greatest asset of the City of Paris is its employees. Local governments exist to provide essential services, and these services have a direct impact on the community's quality of life. Taxpayers expect a high level of performance, and meeting these expectations depends on having a skilled and dedicated workforce. The quality, commitment, and effectiveness of our employees are therefore essential to fulfilling the City's Financial Policy and delivering the high standard of service our residents deserve. Background: In recent years, the City Council has made significant investments in employee pay and benefits to strengthen retention, morale, and long-term financial sustainability. In FY21/22, a major overhaul of the City's pay structure began with the adoption of a 71/o/14%'I'MRS contribution rate and implementation of a pay plan aligning non -civil service and civil service positions with peer communities. This included restructuring seniority scales in the Fire and Police Departments and implementing annual 2% COLAs to help offset inflation. The City also transitioned Fire personnel from the underfunded Paris Firefighters' Pension to TMRS in FY22/23, issuing a pension bond that resulted in substantial long-term savings. Additionally, the City increased its monthly health insurance contribution and, in FY23/24, shifted from biennial to annual step increases, ensuring employees receive more consistent raises throughout their careers. These actions reflect the City Council's continued commitment to supporting its workforce. The FY 25/26 budget includes: 1) A 2% Cost of Living Adjustment for all full-time positions. 2) An increase in the City's monthly contribution to Health Insurance costs. In FY24/25, the city contributed $650.00, and in FY 25/26 the city will contribute $700.00. 3) We are in the process of conducting a new pay study that will be completed by November of 2025. 31 6. Rising Costs — As has been the case over the past several years, rising costs for goods and services continue to impact many areas of the budget. Numerous line items have increased simply due to inflation reflecting higher prices for the same quantity of goods or services. While staff work diligently to find cost-saving opportunities and secure competitive pricing, even maintaining current service levels increasingly requires additional revenue to support ongoing operations. 7. Revenue: The City's two primary revenue sources, property tax and sales tax continue to shape the overall budget. The proposed FY25/26 budget assumes adoption of the de minimis property tax rate, generating approximately $485,000.00 in additional revenue (based on a 97% collection rate). However, due to a recent softening in sales tax collections, projections for sales tax revenue have been adjusted downward compared to last year. Interest earnings are also lower this year, and we are conservatively projecting similar performance in the coming year. On a positive note, EMS revenues have remained strong and are projected to increase again in FY25/26. Overall, total revenues including restricted HOT tax revenue are expected to increase by approximately $1.4 million compared to the prior fiscal year. Conclusion The Proposed FY25/26 Budget is a clear reflection of the City's Financial Policy. Thanks to the diligent efforts of City staff, the budget has been carefully reviewed to ensure that core services are fully funded, excess funds have been identified and reallocated to support key service enhancements, and the priorities outlined in the Budget Message have been addressed all while remaining mindful of the impact on taxpayers. We are proud to present this Proposed FY25/26 Budget to the City Council, along with a strong recommendation to begin developing a long- range financial plan. This plan should include the opportunity for a comprehensive overhaul of the existing pay study, staff benchmarking, and strategic planning for capital improvements in streets, sidewalks, gutters, underground infrastructure, and stormwater management. 7