2026-030 - Tax Rate for Fiscal Year 2026-2027 and calling a public hearing9 , 10 0 0 0 1 1
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WHEREAS, on August 10th, the City Manager of the City of Paris presented the
proposed budget for Fiscal Year 2026-2027 which would increase the current tax rate of
$0.472390 to $0.572390 per $100 of value to fund a balanced budget as required by
Section 59 of the Charter of the City of Paris; and,
WHEREAS, in accordance with Chapter 26 of the Texas Tax Code, a public
hearing must be held at which the City Council must afford adequate opportunity for
proponents and opponents of the proposed tax rate to present their views; and,
WHEREAS, the public hearing on the proposed tax rate shall be at 5:30 p.m. on
August 24, 2026, in the City Council Chambers, 107 E. Kaufman Street, Paris, Texas;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF PARIS, TEXAS:
Section 1. That 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 a public hearing be, and the same is hereby, called for August
24, 2026, at 5:30 p.m., in the City Council Chamber, 107 E. Kaufman Street, Paris,
Texas, for the purpose of hearing the views of proponents and opponents to the City's
proposed tax rate for Fiscal Year 2026-2027.
Section 3. That the City Clerk of the City of Paris shall publish notice of said
public hearings substantially in accordance with the Notice of 2026 Tax Year Proposed
Property Tax Rate attached hereto and incorporated herein as Exhibit "A", in the Paris
News on or before the 14th day of August 2026, setting forth the date, time and place of
said public hearings.
Section 4. That this resolution shall be effective from and after its date of
passage.
DULY RESOLVED by the City Council of the City of Paris, Texas, on the 10th
day of August 2026.
7n4t�
Mihir Pankaj, Mayor
^mo///
Stephani6 H. Harris, City Attorney
Statements required in notice if the proposed tax rate exceeds the no -new -revenue tax rate, the voter -approval tax rate and the de rnimmis rate, as prescribed
by Tax Code §§26.06(b- 1) and 26.063(b). Form 50-874
W")TICE i PUBLIC HEARIN"O'
ONTA INCRE EAS
I AA A
This notice only applies to a taxing unit other than a special taxing unit or municipality with a population of less than 30,000,
regardless of whether it is a special taxing unit.
A tax rate of $ ...... . _____0.572_390.. ...... per $100 valuation has been proposed by the governing body of
city of Paris
PROPOSED TAX RATE
NO -NEW -REVENUE TAX RATE
VOTER -APPROVAL TAX RATE
DE MINIMIS RATE
The no -new -revenue tax rate is the tax rate for the
of property tax revenue for
the 2025 tax year and the
(I" m "'Im"', 1", 1 eal)
0,572390
per $100
0,459755
per $100
0,472068
per $100
0.479879
per $100
2026
City of Paris
W laxill,' 11,10
2026 tax year.
f(w ua.f /,IV ream
I
tax year that will raise the same amount
from the same properties in both
The voter -approval tax rate is the highest tax rate that City of Paris may adopt without holding
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an election to seek voter approval of the rate, unless the de minirnis rate for City of Paris exceeds the
voter -approval tax rate for City of Paris
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The de rninirnis rate is the rate equal to the sum of the no -new -revenue maintenance and operations rate for City of Paris
(Ilan), ,I holn""Imill
the rate that will raise $500,000, and the Current debt rate for 2026
(milif, )/ tumlv lwllj
The proposed tax rate is greater than the no -new -revenue tax rate. This means that City of Paris is proposing
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to increase property taxes for the 2026 tax year.
A PUBLIC HEARING ON THE PROPOSED TAX RATE WILL BE HELD ON 8/24/26 5:30 pm
at Paris City Hall, 107 E. Kaufman Street, Paris, TX 75460
(1w, Imp Pil",
The proposed tax rate is also greater than the voter -approval tax rate and the de rninimis rate, If City of Paris
(n..,»" "'/ IoAlng'
adopts the proposed tax rate, City of Paris is required to hold an election so that the voters may accept or reject
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the proposed rate. If a majority of the voters reject the proposed tax rate, the tax rate of the City of Paris will
be the voter -approval tax rate of the City of Paris
The election will be held on 11/3/26 -You may contact the Lamar County Elections Administrator
"k 0
Id11" "IN maill, "foifi(" Owinl'fcl Ing, c/o 0,M)
for information about voting locations, The hours of voting on election day are 7:00 AM to 7:00 PM
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YOUR TAXES OWED UNDER ANY OF THE TAX RATES MENTIONED ABOVE CAN BE CALCULATED AS FOLLOWS:
Property tax amount = ( tax rate ) x ( taxable value of your property ) / 100
(List names ofad members of the governing body below. showing horV, each voted on the proposal to consider the tax increase or if one or more were absent, indicating absences.)
FOR the proposal:
AGAINST the proposal:
PRESENT and not voting:
ABSENT.
v ;11 w1
50-874 - Rr% 1 2W, 1;
Notice ofPublic Hearing onTax Increase Form 50-874
woi/Texos.gov/PmpouyTa^eo to find n link to your local properly tax database on which you can easily access information regarding
your property taxes, including information about proposed tax moos and scheduled public hearings of each entity that taxes your
pmperty,
The 86th Texas Legislature modified the manner in which the voter -approval tax rate is calculated to limit the rate ofgrowth uf
property taxes inthe state.
The following table compares the taxes imposed onthe average residence homestead by City uParis last year
to the taxes proposed to the be imposed on the average residence homestead by City of Paris this year.
2025 2026
Total tax rate $0.472390 $0.572390
(per $100 of value)
Average homestead |$161,132 $171,256
taxable value
Tax onaverage | $76117 \ $980.25
homestead
Total tax levy onall | $12'770`254 | $15.603'874
properties
Change
21.17%
$2,356.310
Notice mPublic Hearing onTax Increase Form 50-874
(Include the following text if these no -new -revenue maintenance and operations rate adjustments apply for the taxing unit)
No -New -Revenue Maintenance and Operations Rate Adjustments
State Criminal Justice Mandate (counties)
The
County Auditor certifies that County has
open inthe previous 12months for the maintenance and operations cost
of keeping inmates sentenced to the Texas Department ofCriminal Justice. County
1-11W, lamc)
Sheriff has provided
received for the reimbursement Of Such costs.
This increased the no-new're°anuamaintenance and operations rate hy
Indigent Health Care Compensation Expenditures (counties)
information on these costs. minus the state revenues
/$1V0.
The Ctty of Paris spent $___{0�omJu�l 2025 mJune 3O 2020
�=*m"'�~� *=,w Ip,",/ca,, ^="m�w
on indigent health care compensation procedures at the increased minimum eligibility standards, less the amount ofstate assistance.
For Current tax year, the arnount of increase above last year's enhanced indigent health care expenditures is $
This increased the mmew-revenuemaintenance and operations rate by /$100.
Indigent Defense Compensation Expenditures (mmmies)
The City mParis spent $0___�onJu�1 UzJune 3O 2026
v�°*^=":�," m°°°, ,"=�,=/ ^""°","*
to provide appointed ununoe| for indigent individuals in criminal o/ civil proceedings in accordance with /he uoh*du|o of fees adopted
under Article 26.05, Code of Criminal Procedure, and to fund the operations of a public defender's office under Article 26.044, Code
of Criminal Procedure, |oae the amount ofany state grants received. For current tax year, the amount n/increase above last year's
enhanced indigent defense compensation expenditures in$ 0
This increased the nonew-novonue maintenance and operations rate by____
Eligible County Hospital Expenditures (cities and counties)
The City mParis spent $ U
_fammoll)
onexpenditures \omaintain and operate aneligible County hospital.
0 $100,
from July 1 2025 to June 30 2026
For current tax year, the amount ofincrease above last year's eligible county hospital expenditures in$
This increased the no-nmw+wwenuemaintenance and operations rate uy /Q100,
(if the tax assessor for the taxing unit maintains anintemot website)
For assistance with m` oelcunUona, please contact the tam assessor for Lamar County
at or lamar@laryiarcad.org or visit https://Iamarcad.org
for more information.
(if the tax assessor for the taxing unit does not maintain an internet website)
For assistance with tax calculations, please contact the tax assessor for
at o,