14 Tax Freeze ordinanceCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date:
Originating Department:
Presented By:
Agenda Item No.:
6/18/08
Council Date:
City Council
Kevin Carruth
14.
6/23/08
RECOMMENDED MOTION:
Not an action item.
POLICY ISSUE(S):
Fiscal management; Ordinance
BACKGROUND:
At the June 9 meeting City Council informed the public that the petition ordinance calling
for a senior and disabled tax freeze violated the Texas Constitution and an election for the
petition would not be called. Councilmember Pickle requested staff to place the item on
the June 23 agenda for consideration and passage of a constitutional ordinance.
Following the June 23 meeting Council Member Pickle refined his request and changed it
from an ordinance adopting the freeze to an ordinance calling for an election to allow
citizens to vote on a constitutional tax freeze ordinance. Since there was a change in the
agenda request at the meeting this item is for discussion only. Council has until August
26, 2008, to call for an election on the November uniform election date. According to the
Secretary of State's office, Council cannot call for an election for the May uniform
election date until after the Secretary's office has developed the detailed election
calendar, which will be a few months yet.
BOARD/COMMISSION RECOMMENDATION:
EXHIBITS:
Level of taxes when frozen table; Tax revenue impact of proposed tax freeze table;
Census 2000 Demographic Profile Highlights; Council Member Strathern's 6/18/08
Memo
ACTION:
BUDGET INFO:
❑ Financial Report ❑ Minute Order
Expense
$
❑ Department Report ❑ Resolution
Budgeted Amt.
$
Z Presentation ❑ Ordinance
y'I'D Actual
$
❑ Public Hearing ❑ Other
Acct. Name
Acct. Number
FISCAL NOTES:
The impact on the individual average homestead value would be $33.99 and $135.00 for
a$100,000 home. The total revenue impact is estimated to grow to from $29,577.41 the
first year to $343,794.09 by year 10. To offset the loss ad valorem taxes for remaining
citizens and business, the tax rate will have to increase around $0.0246 by year 109
City of Paris - 000055 Revised 2/04/08
REVIEWED AND APPROVED BY:
Z Administration Z City Clerk ❑ Community Development ❑ EMS/IT Z Finance ❑ Fire
❑ Municipal Court E Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
City of Paris - 000056 Revised 2/04/08
Level of Taxes When Frozen, 2003 v. 2007
Impact on Average Homestead Value
Description Tax Year 2003 Tax Year 2007 Difference
Ave. Homestead Value $ 53,736.00 $ 60,621.00 '
Tax Rate per $100 value $ 0.695 $ 0.560
Total City Tax $ 373.47 $ 339.48 $(33.99)
Impact on $100,000 Home
Description Tax Year 2003 Tax Year 2007 Difference
Homestead Value of $100,000 $ 100,000.00 $ 100,000.00 '
Tax Rate per $100 value $ 0.695 $ 0.560 Total City Tax $ 695.00 $ 560.00 $ (135.00)
City of Paris - QM57 Revised 6/18/08
M O
N O N
e-I Ct
~ICT
~
M
~
O O
V
0
0
1
o 0
~ et W °0
o m
6
N 6 06
M -tt
1 t D
f-I V
M
N ~q
i/? V? 4A.
V} t/>
V1 Lf
tD l0
m
~ ^
~ 0
0
u
1 O ~
~ ~
~
N N
Lp 1~ 01 00
O1 I-
p p
3
r, m m
v~
o 0
v ~ ~
O
_
ri ~
~o
N N
00 M
O O
>
a-i L!'1 V1
M M
0
N V-i
O
tA V} iA
L? N
~ V}
r-I
N i
~
~
M O
3
f,V
1 ~
i
O
Q
~
i O.
I, o I~
_
cv1 O;
~
> ~n 41
~
~
N
~
c
~ o
o m
~ o
O
o
~
Q tG t0 o
en Lri
~ c
i
Lr~
N
~
lD
f1 ~
O
L
N N
i
Ln
~
N ri
'
tA V1 tn
tn t/1
tn tn
O
LA
a
N~
u o
rn
o
o m
-
00 o t~
'
~
ID tO
x
~
1 Q1
~
00 0
0 0
O
p p
V
1 ~
~ ri M I,
-
w I,
ci 6
1r- ~
0
0 " lC
t
k6 06
C
N
~
~ ~
Ql V
1 ~
N N
cc N
rl r-1
3
V! i/? N
L? t/?
L? t/?
X -Fa
a+ >
~
~
~
~
M ~f1
'p G1
d
' t
11 00
0
~ l
I- 00
C~
00 O 1-
Lfj Vj
~ m
.-1
~ X
~
~
0~
O O
7
~
~
M
O O
a
+
^ ~p r-I
N N 00 ef
01 Q1
> 4.~,,
m Ln m
.i •1
v o
in in v).
+n Vn
v~ 4n
41
~ c
x 0)
~
M V1 00
~ O
N M
+ o~~D
+
O O 01
rj Vj
a~~+ t
~
~
O
^
O O
~ u
D
,
m t
~ O
i,
ptC t0 O)
tp I~
C C
N lD 00 I-~
L!1 LI1
~
pp Lf1 N
Q
~--I ~--1
~ 7
V} N i/1
in
-tn vi-
L 00
u
o ~
a0
L.n
~
O
C
co
o 0
i
O
oi Lri
m
M M
~
O O
3~
1
~
0
a-i N
O O
~lC' tD 01
'
M,d
C
ri
N Q Op
N N
j
pp ~ N
ei a-i
~
i/? V1 i/1
V? V}
tn tn
- t
f0 L
X
3
~
8 ~ Nv
~ ~
*
m ~n rn Ln
~ o
p
e~ N
i,rj nj
t
*
~ 0
0
Cl 0
p 00 01 Oi
00 01
~ tD M N
Oto
0
~
O O
M C
N Op tD N
-i
~
4, 00 16
G1 Gl
00
O C
rl
Ll1
O
r0
-p
.
O
C o
i/? N iA
t/? iA
E
A/? V}
tC
O
~ 00
~
~
~
w
rn~ m
~ o
o
~
m
N
01 O 01
'
p O
L
t
O O
~ 7
e-I 01 N
O M
y.,
4-1
p 00 M-*
lD ~--I
3
3
O O
N >
tO
p e.r ~o
oi O
~ a,
N O~ 00 O
Ln tD
~
~
~
O
J
co
-1 e
-1
~
N
N
41
0,m
3
7
C
N
C
N
~ ~
N N
~
O O
t0 I~
~
~
p p
~ ro
m
~
m
o o
a)
r, m
v
i
to
tv
O O
~'d
00 ~O N
O
~ ~
M
N N
~
~
C
tI1
l0
m m
c~ .1 .1
L
co
L
m
c» +
u
~ ~
t--I
N
o6
01
~
O'
O
00
r-i
rn
M
r-I
Paris city, Texas - Fact Sheet - American FactFinder
FACT SHEET
Page 1 of 2
Paris city, Texas
View a Fact Sheet
for a race, ethnic, or ancestry group
Census 2000 Demographic Profile Highlights:
General Characteristics - show more »
Number
Percent
U.S.
Total population
25,898
map
brief
Male
11,982
46.3
49.1%
map
brief
Female
13,916
53.7
50.9%
map
brief
Median age (years)
36.5
(X)
35.3
map
brief
Under 5 years
1,923
7.4
6.8%
map
18 years and over
19,329
74.6
74.3%
65 years and over
4,652
18.0
12.4%
map
brief
One race
25,477
98.4
97.6%
White
18,884
72.9
75.1 %
map
brief
Black or African American
5,766
22.3
12.3%
map
brief
American Indian and Alaska Native
245
0.9
0.9%
map
brief
Asian
172
0.7
3.6%
map
brief
Native Hawaiian and Other Pacific Islander
7
0.0
0.1 %
map
brief
Some other race
403
1.6
5.5%
map
Two or more races
421
1.6
2.4%
map
brief
Hispanic or Latino (of any race)
1,068
4.1
12.5%
map
brief
Household population
24,848
95.9
97.2%
map
brief
Group quarters population
1,050
4.1
2.8%
map
Average household size
2.35
(X)
2.59
map
brief
Average family size
2.97
(X)
3.14
map
Total housing units
11,777
map
Occupied housing units
10,570
89.8
91.0%
brief
Owner-occupied housing units
5,742
54.3
66.2%
map
Renter-occupied housing units
4,828
45.7
33.8%
map
brief
Vacant housing units
1,207
10.2
9.0%
map
Social Characteristics - show more »
Number
Percent
U.S.
Population 25 years and over
16,725
High school graduate or higher
12,370
74.0
80.4%
map
brief
Bachelor's degree or higher
2,550
152
24.4%
map
Civilian veterans (civilian population 18 years and
over)
2,786
14.5
12.7%
ma
P
brief
Disability status (population 5 years and over)
6,797
29.4
19.3%
map
brief
Foreign bom
567
2.2
11.1 %
map
brief
Male, Now married, except separated (population 15
years and over)
5,170
56.7
56.7%
brief
Female, Now married, except separated (population
15 years and over)
5,198
46.5
52.1%
brief
Speak a language other than English at home
(population 5 years and over)
1,200
5.0
17.9%
map
brief
Economic Characteristics - show more »
Number
Percent
U.S.
In labor force (population 16 years and over)
11,031
55.3
63.9%
brief
Mean travel time to work in minutes (workers 16 years
and over)
16.4
(X)
25.5
map
brief
Median household income in 1999 (dollars)
27,438
(X)
41,994
map
Median family income in 1999 (dollars)
34,916
(X)
50,046
map
Per capita income in 1999 (dollars)
17,137
(X)
21,587
map
Families below poverty level
1,121
16.5
9.2%
map
brief
Individuals below poverty level
5,125
20.6
12.4%
map
Housing Characteristics - show more »
Number
Percent
U.S.
Single-family owner-occupied homes
5,187
brief
- OOU059'
http://factfinder.census.gov/servlet/SAFFFacts? event=&ActiveGeoDiv=geoSelect&pctxt... 6/18/2008
Paris city, Texas - Fact Sheet - American FactFinder
Page 2 of 2
Median value (dollars) 52,600 (X) 119,600 map brief
Median of selected monthly owner costs (X) (X) brief
With a mortgage (dollars) 690 (X) 1,088 map
Not mortgaged (dollars) 264 (X) 295
(X) Not applicable.
Source: U.S. Census Bureau, Summary File 1(SF 1) and Summary File 3(SF 3)
The letters PDF or symbol indicate a document is in the Portable Document Format (PDF). To view the file you will
need the AdobeD Acrobat@ Reader, which is available for free from the Adobe web site.
. 000060
http://factfmder.census.gov/servlet/SAFFFacts? event=&ActiveGeoDiv=geoSelect&pctxt... 6/18/2008
MEMO0
TO: Mayor & Council Members
Kevin Carruth, City Manager
Kent Mcllyar, City Attorney
FROM: Bill Strathern
S U BJ ECT: /nteresting and Educational Artic%
DATE: June 18, 2008
Enclosed is an article from USA today dated June 16, 2008. This article provides
food for thought as we consider how we handle the tax freeze.
WCS
enclosure
P,Pnop I
~
~
~(ij
C11%,
9C
/
~
~
~
~
~
~c ifig atnone sen~ors
y
Some hitretirement
years loaded with debt
By Chr3stine Dugas
USA TODAY
swampea by aent ana ris116
medical aills,, elderiy Amerirans
have been seeking banicruptcy-
court protection at sharplyk~faster
rates than other adults, a study to
be released today itidieates. ,
Erom 1991 to 2007, the rate of
personal bankruptqrfilings among
those ages 65 or oldet jumped by
150%, according to AARP, which
will release ttie nevV reseaz~h from
th,e`Consumer Bankruptc'yFroject.
The ,inost sCaitling rise qcdnred
amtang those ages 75 to 84, whose
~`'iestwdy did not address the
t`i'easons behind the trend.
Zt experts 5ay medical biRs have
Lyed a,moor role in the debt that
~`tiiteYl=mary4decly Arnericans
tnt6tai&tipCcy proceedings.
'Healttt c4e is a big issue for the
elilerly,' sa~rs George Gaber]avage;
director of consumer and state af-
faits at the AARP PubGc Policy In-
stitute. '"And out of-pocket ex-
penses fiave been going up."
Retirees in debt
Relative perc.entage change in banklvpccy filing rates from
1991-2007, by age category
Age %change
]8-24 -64.1%
2S 34. -46,1%
35-44 30.1%
45-54 24.7%
55-64 40%
65 74 125%
75-84 433.3%
1'otat filmgs ,2s.2%
Source:20p7.Con5umerBankruptcyProJect As a result, `Gaberlavage says he
thinks health care is the sirigle big-
gest cause of the rise in filicigs.
Domg the same 1991-2007 pe-
riod, bankruptcy frlings'by younger
Mmericar)s actually dectined.
'Ihe 2007 statistics ate based pn
a national sample that included
2,435 responses from banlruptcy
filers. lt's the first in several Con-
sumer Bankruptcy Project reports
supported by AARP, wluch will lat-
er study and sp611 out the individual
factors behind the increase.
The number of personal bank-
ruptcy filings for all age groups de-
clined after a stricter new law took
effect in 2005. Still, when the filings
from 2007 were compared with
those from 19911those of otder
Americans, as a percentage of all
filings, have sutged.
tn past generations, older
Americans, were more finanaally
secure," says Elizabeth Wacren, a
Hatvard Ww professor and co-au-
thor of the Consumer B~tcy
Project study. "Now, instead o go-
ing into tetirementloaded witb as-
sets, Americans are hitting tlieir re-
tirement yeacs .loaded with debt"
In pievious decades, Warren
notes, Social Securiry helped lift
millions of oldec Amencans uito a
solidly middle-class life. But now,
with the rising cost of food, drugs
and housu'~g,Sacial Security often
doesn't go far enough.
For the elderly, bankruptcy is a
particular concern because it's
rypically harder for seniors, usually
lacking in well~p aying job opportu-
niries, to climb ba~c owt of it
"T~ey have so }ittle time to start
over and build up savings, and they
have few or no job opportunities,"
says Susan Reinhard, director ofthe
AARP Public Policy lnstitute. "°fhe
aonnection between health and
economic security is a big issue for
older Americans."
- 000(l6~