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09.13.2021 - Complete Agenda PacketTown of Trophy Club Meeting Agenda Packet Town Council 1 Trophy Wood Drive Trophy Club, Texas 76262 September 13, 2021 7:00 PM Council Chambers CALL TO ORDER AND ANNOUNCE A QUORUM ­ Mayor Fleury INVOCATION led by Pastor Jeff Brooks, Lake Cities Church of Christ  PLEDGES led by Council Member Sheridan Pledge of Allegiance to the American Flag. Pledge of Allegiance to the Texas Flag. ANNOUNCEMENTS AND REPORTS 1.Business Spotlight – Qwench Juice Bar & DRNK Coffee + Tea  2.Life Saving Awards: Fire Department – Capt. Donnie Hurd, Firefighter Steve Rusk, and Firefighter Raffi Kaftajian Westlake FD – Jeremy Arrington, and Travis Livingston 3.American Heart Association Mission Lifeline Gold Plus Award to Trophy Club FD EMS. (J. Taylor & Dr. Robert Hancock) 4.Update on Pet Fest to be held Saturday, October 2, 2021; 9 AM – 11 AM (W. Carroll) PROCLAMATION(S) 5.Issuance of Proclamation 2021­23 proclaiming Suicide Awareness Month. (Mayor Fleury) PUBLIC HEARING(S) 6.Conduct a Public Hearing regarding the proposed Tax Rate for Fiscal Year October 1, 2021 to September 30, 2022. (M. Erwin) INDIVIDUAL ITEMS 7.Take appropriate action approving Ordinance 2021­18 fixing and levying Municipal Ad Valorem Taxes for the Town of Trophy Club’s fiscal year beginning October 1, 2021 and ending September 30, 2022; directing the assessment thereof; and providing an effective date. (W. Carroll) 8.Take appropriate action on Resolution 2021­10 approving the Tax Roll of the Denton Central Appraisal District and Tarrant County Appraisal District for 2021. (M. Erwin)   9.Take appropriate action approving Resolution 2021­11 authorizing the Annual Service and Assessment Plan for the Emergency Services District for the Town of Trophy Club Public Improvement District No. 1 (The Highlands at Trophy Club) and the proposed Assessment Roll; setting a Public Hearing Date and authorizing the publication of notice; enacting other provisions related thereto.   (M. Erwin)  10.Take appropriate action approving the Regular Meeting Minutes of August 24, 2021. (L. Vacek)  11.Future Agenda Items List. (W. Carroll) PUBLIC COMMENT(S) This is an opportunity for citizens to address the Council on any matter. The Council is not permitted to discuss or take action on any presentations made to the Council. Presentations are limited to matters over which the Council has authority. Speakers have up to four (4) minutes or the time limit determined by the Presiding Officer. Each speaker must have submitted their request to speak by completing the Speaker’s Form or you may also email mayorandcouncil@trophyclub.org ADJOURN One or more members of the Town Council may participate remotely using video conferencing pursuant to Chapter 551 of the Texas Government Code. The Town Council may convene into executive session to discuss posted items as allowed by the Texas Open Meeting Act, LGC.551.071 CERTIFICATION I certify that the above notice was posted on the bulletin board at Trophy Club Town Hall, 1 Trophy Wood Drive, Trophy Club, Texas, on Friday, September 10, 2021 by 5:00 p.m. in accordance with Chapter 551, Texas Government Code. __________________________________ Leticia Vacek, TRMC/CMC/MMC Town Governance Officer/Town Secretary/RMO If you plan to attend this public meeting and have a disability that requires special needs, please contact the Town Secretary’s Office at 682­237­2900, 48 hours in advance, and reasonable accommodations will be made to assist you. 1 Town of Trophy ClubMeeting Agenda PacketTown Council 1 Trophy Wood DriveTrophy Club, Texas76262September 13, 2021 7:00 PM Council ChambersCALL TO ORDER AND ANNOUNCE A QUORUM ­ Mayor FleuryINVOCATION led by Pastor Jeff Brooks, Lake Cities Church of Christ PLEDGES led by Council Member SheridanPledge of Allegiance to the American Flag.Pledge of Allegiance to the Texas Flag.ANNOUNCEMENTS AND REPORTS1.Business Spotlight – Qwench Juice Bar & DRNK Coffee + Tea 2.Life Saving Awards:Fire Department – Capt. Donnie Hurd, Firefighter Steve Rusk, and Firefighter RaffiKaftajianWestlake FD – Jeremy Arrington, and Travis Livingston3.American Heart Association Mission Lifeline Gold Plus Award to Trophy Club FD EMS.(J. Taylor & Dr. Robert Hancock)4.Update on Pet Fest to be held Saturday, October 2, 2021; 9 AM – 11 AM (W. Carroll)PROCLAMATION(S) 5.Issuance of Proclamation 2021­23 proclaiming Suicide Awareness Month. (Mayor Fleury) PUBLIC HEARING(S) 6.Conduct a Public Hearing regarding the proposed Tax Rate for Fiscal Year October 1, 2021 to September 30, 2022. (M. Erwin) INDIVIDUAL ITEMS 7.Take appropriate action approving Ordinance 2021­18 fixing and levying Municipal Ad Valorem Taxes for the Town of Trophy Club’s fiscal year beginning October 1, 2021 and ending September 30, 2022; directing the assessment thereof; and providing an effective date. (W. Carroll) 8.Take appropriate action on Resolution 2021­10 approving the Tax Roll of the Denton Central Appraisal District and Tarrant County Appraisal District for 2021. (M. Erwin)   9.Take appropriate action approving Resolution 2021­11 authorizing the Annual Service and Assessment Plan for the Emergency Services District for the Town of Trophy Club Public Improvement District No. 1 (The Highlands at Trophy Club) and the proposed Assessment Roll; setting a Public Hearing Date and authorizing the publication of notice; enacting other provisions related thereto.   (M. Erwin)  10.Take appropriate action approving the Regular Meeting Minutes of August 24, 2021. (L. Vacek)  11.Future Agenda Items List. (W. Carroll) PUBLIC COMMENT(S) This is an opportunity for citizens to address the Council on any matter. The Council is not permitted to discuss or take action on any presentations made to the Council. Presentations are limited to matters over which the Council has authority. Speakers have up to four (4) minutes or the time limit determined by the Presiding Officer. Each speaker must have submitted their request to speak by completing the Speaker’s Form or you may also email mayorandcouncil@trophyclub.org ADJOURN One or more members of the Town Council may participate remotely using video conferencing pursuant to Chapter 551 of the Texas Government Code. The Town Council may convene into executive session to discuss posted items as allowed by the Texas Open Meeting Act, LGC.551.071 CERTIFICATION I certify that the above notice was posted on the bulletin board at Trophy Club Town Hall, 1 Trophy Wood Drive, Trophy Club, Texas, on Friday, September 10, 2021 by 5:00 p.m. in accordance with Chapter 551, Texas Government Code. __________________________________ Leticia Vacek, TRMC/CMC/MMC Town Governance Officer/Town Secretary/RMO If you plan to attend this public meeting and have a disability that requires special needs, please contact the Town Secretary’s Office at 682­237­2900, 48 hours in advance, and reasonable accommodations will be made to assist you. 2 Town of Trophy ClubMeeting Agenda PacketTown Council 1 Trophy Wood DriveTrophy Club, Texas76262September 13, 2021 7:00 PM Council ChambersCALL TO ORDER AND ANNOUNCE A QUORUM ­ Mayor FleuryINVOCATION led by Pastor Jeff Brooks, Lake Cities Church of Christ PLEDGES led by Council Member SheridanPledge of Allegiance to the American Flag.Pledge of Allegiance to the Texas Flag.ANNOUNCEMENTS AND REPORTS1.Business Spotlight – Qwench Juice Bar & DRNK Coffee + Tea 2.Life Saving Awards:Fire Department – Capt. Donnie Hurd, Firefighter Steve Rusk, and Firefighter RaffiKaftajianWestlake FD – Jeremy Arrington, and Travis Livingston3.American Heart Association Mission Lifeline Gold Plus Award to Trophy Club FD EMS.(J. Taylor & Dr. Robert Hancock)4.Update on Pet Fest to be held Saturday, October 2, 2021; 9 AM – 11 AM (W. Carroll)PROCLAMATION(S)5.Issuance of Proclamation 2021­23 proclaiming Suicide Awareness Month. (MayorFleury)PUBLIC HEARING(S)6.Conduct a Public Hearing regarding the proposed Tax Rate for Fiscal Year October 1,2021 to September 30, 2022. (M. Erwin)INDIVIDUAL ITEMS7.Take appropriate action approving Ordinance 2021­18 fixing and levying Municipal AdValorem Taxes for the Town of Trophy Club’s fiscal year beginning October 1, 2021and ending September 30, 2022; directing the assessment thereof; and providing aneffective date. (W. Carroll)8.Take appropriate action on Resolution 2021­10 approving the Tax Roll of the DentonCentral Appraisal District and Tarrant County Appraisal District for 2021. (M. Erwin)  9.Take appropriate action approving Resolution 2021­11 authorizing the Annual Serviceand Assessment Plan for the Emergency Services District for the Town of TrophyClub Public Improvement District No. 1 (The Highlands at Trophy Club) and theproposed Assessment Roll; setting a Public Hearing Date and authorizing thepublication of notice; enacting other provisions related thereto.   (M. Erwin) 10.Take appropriate action approving the Regular Meeting Minutes of August 24, 2021.(L. Vacek) 11.Future Agenda Items List. (W. Carroll)PUBLIC COMMENT(S)This is an opportunity for citizens to address the Council on any matter. The Councilis not permitted to discuss or take action on any presentations made to the Council.Presentations are limited to matters over which the Council has authority. Speakershave up to four (4) minutes or the time limit determined by the Presiding Officer.Each speaker must have submitted their request to speak by completing theSpeaker’s Form or you may also email mayorandcouncil@trophyclub.orgADJOURNOne or more members of the Town Council may participate remotely using videoconferencing pursuant to Chapter 551 of the Texas Government Code. The Town Council may convene into executive session to discuss posted items as allowed by the Texas Open Meeting Act, LGC.551.071 CERTIFICATION I certify that the above notice was posted on the bulletin board at Trophy Club Town Hall, 1 Trophy Wood Drive, Trophy Club, Texas, on Friday, September 10, 2021 by 5:00 p.m. in accordance with Chapter 551, Texas Government Code. __________________________________ Leticia Vacek, TRMC/CMC/MMC Town Governance Officer/Town Secretary/RMO If you plan to attend this public meeting and have a disability that requires special needs, please contact the Town Secretary’s Office at 682­237­2900, 48 hours in advance, and reasonable accommodations will be made to assist you. 3 Nancy Brown Chief Executive Officer American Heart Association Donald M. Lloyd-Jones, MD, ScM, FAHA President American Heart Association The American Heart Association proudly recognizes *For more information, please visit Heart.org/MissionLifeline 2021 Mission: Lifeline® EMS Recognition The American Heart Association/American Stroke Associations recognizes this EMS provider organization for demonstrating continued success in using the Mission Lifeline® program. Thank you for applying the most up-to-date evidence-based treatment guidelines to improve patient care and outcomes in the community you serve.* Mission: Lifeline® - EMS - GOLD PLUS Trophy Club EMS Trophy Club, TX Achievement Award - EMS Agency 4 Proclamation 2021-23 Town of Trophy Club, Texas A PROCLAMATION OF THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS, SUPPORTING SEPTEMBER 2021 AS SUICIDE PREVENTION AWARENESS MONTH IN TROPHY CLUB, TEXAS. WHEREAS, the past year has presented our communities with challenges and led to transitions that, expected or unexpected, welcomed or not, can be unsettling, disorienting, and stressful; and WHEREAS, Americans attempt suicide an estimated 1.4 million times annually; and 130 Americans die by suicide each day, with over 20 being our country’s Veterans, equating to 47,000 deaths by suicide a year; and WHEREAS, more than 1.6 million years of life are lost to suicide and the combined medical and work-loss costs in the United States is $70 billion per year; and WHEREAS, suicide is the eleventh leading cause of death in the United States, the second leading cause of death for ages 15-34 and the fifth leading cause of death for ages 45-54; and WHEREAS, more teenagers and young adults die from suicide than from cancer, heart disease, AIDS, birth defects, stroke, pneumonia, influenza, and chronic lung disease, combined and Veterans comprise over 14 percent of suicides; and WHEREAS, in the United States, 90 percent of those who die by suicide had a diagnosable psychiatric disorder at the time of their death; and WHEREAS, organizations, such as American Foundation for Suicide Prevention, National Institutes of Mental Health, Veterans in Crisis and GallantFew provide research, resources and support in order to spread awareness and prevent suicide. NOW, THEREFORE, I, MAYOR ALICIA L. FLEURY, IN CONJUNCTION WITH THE TROPHY CLUB TOWN COUNCIL, DO HEREBY PROCLAIM: SEPTEMBER 2021 AS SUICIDE PREVENTION AWARENESS MONTH PASSED AND APPROVED by the Trophy Club Town Council this 13th day of September 2021. ______________________________________ ________________________________ Leticia Vacek, TRMC/CMC/MMC Alicia L. Fleury, Mayor Town Governance Officer/Town Secretary 5 Page 1 of 2 To: Mayor and Town Council From: Wade L. Carroll, Town Manager CC: Leticia Vacek, Town Secretary Mike Erwin, Finance Manager Re: Public Hearing on the Tax Rate Town Council Meeting, September 13, 2021 Agenda Item: Conduct a Public Hearing for the proposed tax rate for fiscal year October 1, 2021 to September 30, 2022, (W. Carroll). Strategic Link: Administrative & Financial Services – Exercise fiscal discipline in all Town operations Background and Explanation: The proposed Fiscal Year 2022 budget includes a total Ad Valorem Tax Rate of $0.446442/$100 of valuation. The portion of the total tax rate for maintenance and operations is $0.336442/$100 of valuation. The portion of the total tax rate dedicated to debt service is $0.11/$100 of valuation. The proposed tax rate is below the no-new-revenue tax rate of $0.437943/$100 of valuation, the voter approval tax rate of $0.471763/$100 of valuation and the di minimis rate of $0.465312/$100. Financial Considerations: The Town of Trophy Club’s property tax revenue is 62% of the total General Fund revenues. By maintaining the previous year’s tax rate the Town is able to improve and maintain its current service level. Legal Review: None applicable Board/Commission/ or Committee Recommendation: None applicable 6 Page 2 of 2 Staff Recommendation: N/A Attachments: Notice of Proposed Property Tax Rate Hearing Tax Rate Calculation Worksheet Town Council Approval: Mayor Alicia L. Fleury or designee 7 NOTICE OF PUBLIC HEARING ON TAX INCREASE A tax rate of $0.446442 per $100 valuation has been proposed by the governing body of TOWN OF TROPHY CLUB. PROPOSED TAX RATE $0.446442 per $100 NO-NEW-REVENUE TAX RATE $0.437943 per $100 VOTER-APPROVAL TAX RATE $0.471763 per $100 The no-new-revenue tax rate is the tax rate for the 2021 tax year that will raise the same amount of property tax revenue for TOWN OF TROPHY CLUB from the same properties in both the 2020 tax year and the 2021 tax year. The voter-approval rate is the highest tax rate that TOWN OF TROPHY CLUB may adopt without holding an election to seek voter approval of the rate. The proposed tax rate is greater than the no-new-revenue tax rate. This means that TOWN OF TROPHY CLUB is proposing to increase property taxes for the 2021 tax year. A PUBLIC HEARING ON THE PROPOSED TAX RATE WILL BE HELD ON September 13, 2021 AT 7:00PM AT Town Council Chambers at Town Hall located at 1 Trophy Club Drive, Trophy Club, TX. The proposed tax rate is not greater than the voter-approval tax rate. As a result, TOWN OF TROPHY CLUB is not required to hold an election at which voters may accept or reject the proposed tax rate. However, you may express your support for or opposition to the proposed tax rate by contacting the members of the Trophy Club Town Council of TOWN OF TROPHY CLUB at their offices or by attending the public hearing mentioned above. YOUR TAXES OWED UNDER ANY OF THE RATES MENTIONED ABOVE CAN BE CALCULATED AS FOLLOWS: Property tax amount= (tax rate) x (taxable value of your property)/100 (List names of all members of the governing body below, showing how each voted on the proposal to consider the tax rate or, if one or more were absent, indicating absences.) FOR the proposal: Mayor Alicia L. Fleury, Mayor Pro Tem Greg Lamont, Council Member Greg Wilson, Council Member Dennis Sheridan, Council Member Karl Monger, Council Member Michael Geraci, Council Member Philip Shoffner AGAINST the proposal: None PRESENT and not voting: None ABSENT: None The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit the rate of growth of property taxes in the state. 8 The following table compares the taxes imposed on the average residence homestead by TOWN OF TROPHY CLUB last year to the taxes proposed to be imposed on the average residence homestead by TOWN OF TROPHY CLUB this year. 2020 2021 Change Total tax rate (per $100 of value) $0.446442 $0.446442 increase of $0.000000, or 0.00% Average homestead taxable value $478,871 $497,532 increase of $18,661, or 3.90% Tax on average homestead $2,137.88 $2,221.19 increase of $83.31, or 3.90% Total tax levy on all properties $8,434,673 $8,837,882 increase of $403,209, or 4.78% For assistance with tax calculations, please contact the tax assessor for TOWN OF TROPHY CLUB at 940-349-3500 or tnt.dentoncounty.gov, or visit tax.dentoncounty.gov for more information. 9 2021 Tax Rate Calculation Notice Taxing Unit Name: :Thw V\ o.f-'((l,of {f4 L-1,,.u R Attached are the following documents : No New Revenue and Voter Approval Tax Rate Worksheets Tax Rate Recap Notice of Tax Rates (required to be posted on taxing unit website} Approving No New Revenue Rate of io .43 7 q 43 If/OD Voter Approval Rate of jo .11 /}~3/4/oD (if applicable) Di Minimis Rate of 4 6 • </l, 'S -3 f;; $ f DD Please review these documents carefully and notify our office of any changes that need to be made. If any changes are made, our office will send out new documents including the revisions. Once you are satisfied that the calculation is correct, please sign this document stating that you approve the calculation worksheet that is attached to this document. Proposed M&o$0 , -33(p{j.({J_ (Maintenance & Operation Rate} Proposed l&S ~p O, ( f (Interest & Sinking or Debt Rate} Proposed Total Rate 4 0 · ~4~ J- As a representative of T~of(k-~ C..t,.,u ~ , I approve the Tax Rate Calculation and have provided the proposed tax rate for the taxing entity listed above . Printed name Signature 10 2021 Tax Rate Calculation Worksheet Date: 08/03/2021 03:37 PM Taxing Units Other Than School Districts or Water Districts TOWN OF TROPHY CLUB Taxing Unit Name Phone (area code and number) Taxing Unit's Address, City, State, ZIP Code Taxing Unit's Website Address 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 Districts 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. SECTION 1: No-New-Revenue Tax Rate 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. No-New-Revenue Tax Rate Worksheet Amount/Rate 1. 2020 total taxable value. Enter the amount of 2020 taxable value on the 2020 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).1 $2,247,622,529 2. 2020 tax ceilings. Counties, cities and junior college districts. Enter 2020 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 units adopted the tax ceiling provision in 2020 or a prior year for homeowners age 65 or older or disabled, use this step.2 $359,306,333 3. Preliminary 2020 adjusted taxable value. Subtract Line 2 from Line 1.$1,888,316,196 4. 2020 total adopted tax rate.$0.446442/$100 5. 2020 taxable value lost because court appeals of ARB decisions reduced 2020 appraised value. A. Original 2020 ARB values:$61,373,95411 B. 2020 values resulting from final court decisions: C. 2020 value loss. Subtract B from A.3 $56,352,263 $5,021,691 6. 2020 taxable value subject to an appeal under Chapter 42, as of July 25. A. 2020 ARB certified value: B. 2020 disputed value: C. 2020 undisputed value. Subtract B from A.4 $25,665,001 $4,345,840 $21,319,161 7. 2020 Chapter 42 related adjusted values Add Line 5C and Line 6C.$26,340,852 8. 2020 taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7.$1,914,657,048 9. 2020 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2020. Enter the 2020 value of property in deannexed territory.5 $0 10. 2020 taxable value lost because property first qualified for an exemption in 2021. 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 2021 does not create a new exemption or reduce taxable value. A. Absolute exemptions. Use 2020 market value: B. Partial exemptions. 2021 exemption amount or 2021 percentage exemption times 2020 value: C. Value loss. Add A and B.5 $408,110 $6,121,708 $6,529,818 11. 2020 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 2021. Use only properties that qualified in 2021 for the first time; do not use properties that qualified in 2020. A. 2020 market value: B. 2021 productivity or special appraised value: C. Value loss. Subtract B from A.7 $0 $0 $0 12. Total adjustments for lost value. Add lines 9, 10C and 11C.$6,529,818 13. 2020 captured value of property in a TIF. Enter the total value of 2020 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which 2020 taxes were deposited into the tax increment fund.8 If the taxing unit has no captured appraised value in line 18D, enter 0. $27,090,893 14. 2020 total value. Subtract Line 12 and Line 13 from Line 8.$1,881,036,337 15. Adjusted 2020 total levy. Multiply Line 4 by Line 14 and divide by $100.$8,397,736 16. Taxes refunded for years preceding tax year 2020. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year 2020. Types of refunds include court $7,785 12 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 2020. This line applies only to tax years preceding tax year 2020.8 17. Adjusted 2020 levy with refunds and TIF adjustment. Add Lines 15 and 16.10 $8,405,521 18. Total 2021 taxable value on the 2021 certified appraisal roll today. This value includes only certified values or certified estimate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include homeowners age 65 or older or disabled.11 A. Certified values: B. Counties: Include railroad rolling stock values certified by the Comptroller's office: 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: D. Tax increment financing: Deduct the 2021 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2021 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 23 below.12 E. Total 2021 value. Add A and B, then subtract C and D. $2,363,661,589 $0 $0 $20,435,925 $2,343,225,664 19. Total value of properties under protest or not included on certified appraisal roll.13 A. 2021 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.14 B. 2021 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.15 C. Total value under protest or not certified: Add A and B. $34,660,125 $116,253 $34,776,378 20. 2021 tax ceilings. Counties, cities and junior colleges enter 2021 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 units adopted the tax ceiling provision in 2020 or a prior year for homeowners age 65 or older or disabled, use this step.16 $398,376,116 21. 2021 total taxable value. Add Lines 18E and 19C. Subtract Line 20.17 $1,979,625,926 22. Total 2021 taxable value of properties in territory annexed after Jan. 1, 2020. $0 13 Include both real and personal property. Enter the 2021 value of property in territory annexed.18 23. Total 2021 taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in 2020. 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, 2020, and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2021.19 $60,309,365 24. Total adjustments to the 2021 taxable value. Add Lines 22 and 23.$60,309,365 25. Adjusted 2021 taxable value. Subtract Line 24 from Line 21.$1,919,316,561 26. 2021 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100.20 $0.437943/$100 27. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2021 county NNR tax rate.21 1Tex. Tax Code Section 26.012(14) 13Tex. Tax Code Section 26.01(c) and (d) 2Tex. Tax Code Section 26.012(14) 14Tex. Tax Code Section 26.01(c) 3Tex. Tax Code Section 26.012(13) 15Tex. Tax Code Section 26.01(d) 4Tex. Tax Code Section 26.012(13) 16Tex. Tax Code Section 26.012(6)(b) 5Tex. Tax Code Section 26.012(15) 17Tex. Tax Code Section 26.012(6) 6Tex. Tax Code Section 26.012(15) 18Tex. Tax Code Section 26.012(17) 7Tex. Tax Code Section 26.012(15) 19Tex. Tax Code Section 26.012(17) 8Tex. Tax Code Section 26.03(c) 20Tex. Tax Code Section 26.04(c) 9Tex. Tax Code Section 26.012(13) 21Tex. Tax Code Section 26.04(d) 10Tex. Tax Code Section 26.012(13) 22Reserved for expansion 11Tex. Tax Code Section 26.012,26.04(c-2) 23Tex. Tax Code Section 26.044 12Tex. Tax Code Section 26.03(c) 24Tex. Tax Code Section 26.0441 14 SECTION 2: Voter-Approval Tax Rate 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&O) 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 by law. 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. Voter-Approval Tax Rate Worksheet Amount/Rate 28. 2020 M&O tax rate. Enter the 2020 M&O tax rate.$0.336442/$100 29. 2020 taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue Tax Rate Worksheet.$1,914,657,048 30. Total 2020 M&O levy. Multiply Line 28 by Line 29 and divide by $100.$6,441,710 31. Adjusted 2020 levy for calculating NNR M&O rate. A. M&O taxes refunded for years preceding tax year 2020 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 2020. This line applies only to tax years preceding tax year 2020. B. 2020 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 2021 captured appraised value in Line 18D, enter 0. C. 2020 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. D. 2020 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 30 to 31D. $5,868 $112,763 $0 $-106,895 $6,334,815 32. Adjusted 2021 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$1,919,316,561 33. 2021 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100.$0.330055/$100 34. Rate adjustment for state criminal justice mandate.23 A. 2021 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. $0 15 B. 2020 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. C. Subtract B from A and divide by Line 32 and multiply by $100. D. Enter the rate calculated in C. If not applicable, enter 0. $0 $0.000000/$100 $0.000000/$100 35. Rate adjustment for indigent health care expenditures.24 A. 2021 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, 2020 and ending on June 30, 2021, less any state assistance received for the same purpose. B. 2020 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, 2019 and ending on June 30, 2020, less any state assistance received for the same purpose. C. Subtract B from A and divide by Line 32 and multiply by $100. D. Enter the rate calculated in C. If not applicable, enter 0. $0 $0 $0.000000/$100 $0.000000/$100 36. Rate adjustment for county indigent defense compensation.25 A. 2021 indigent defense compensation expenditures: Enter the amount paid by a county to provide appointed counsel for indigent individuals for the period beginning on July 1, 2020 and ending on June 30, 2021, less any state grants received by the county for the same purpose. B. 2020 indigent defense compensation expenditures:Enter the amount paid by a county to provide appointed counsel for indigent individuals for the period beginning on July 1, 2019 and ending on June 30, 2020, less any state grants received by the county for the same purpose. C. Subtract B from A and divide by Line 32 and multiply by $100. D.Multiply B by 0.05 and divide by Line 32 and multiply by $100. E. Enter the lessor of C and D. If not applicable, enter 0. $0 $0 $0.000000/$100 $0.000000/$100 $0.000000/$100 37. Rate adjustment for county hospital expenditures.26 A. 2021 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, 2020 and ending on June 30, 2021. B. 2020 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, 2019 and ending on June 30, 2020. $0 $016 C. Subtract B from A and divide by Line 32 and multiply by $100. D.Multiply B by 0.08 and divide by Line 32 and multiply by $100. E. Enter the lessor of C and D, if applicable. If not applicable, enter 0. $0.000000/$100 $0.000000/$100 $0.000000/$100 38. Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipality 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 26.0444 for more information. A. Amount appropriated for public safety in 2020. Enter the amount of money appropriated for public safety in the budget adopted by the municipality for the preceding fiscal year B. Expenditures for public safety in 2020. 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 32 and multiply by $100. D. Enter the rate calculated in C. If not applicable, enter 0. $0 $0 $0.000000/$100 $0.000000/$100 39. Adjusted 2021 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D.$0.330055/$100 40. Adjustment for 2020 sales tax specifically to reduce property values. Cities, counties and hospital districts that collected and spent additional sales tax on M&O expenses in 2020 should complete this line. These entities will deduct the sales tax gain rate for 2021 in Section 3. Other taxing units, enter zero. A. Enter the amount of additional sales tax collected and spent on M&O expenses in 2020, if any. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent. B. Divide Line 40A by Line 32 and multiply by $100. C. Add Line 40B to Line 39. $0 $0.000000 $0.330055 41. 2021 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 40C by 1.08. - or - Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 40C by 1.035. $0.341606/$100 D41. Disaster Line 41 (D41): 2021 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 $0.000000/$100 17 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 40C by 1.08.27 If the taxing unit does not qualify, do not complete Disaster Line 41 (Line D41). 42. Total 2021 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&O 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.28 Enter debt amount. B. Subtract unencumbered fund amount used to reduce total debt. C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) D. Subtract amount paid from other resources. E. Adjusted debt. Subtract B, C, and D from A. $2,853,269 $0 $0 $325,360 $2,527,909 43. Certified 2020 excess debt collections. Enter the amount certified by the collector.28 $350,320 44. Adjusted 2021 debt. Subtract Line 43 from Line 42E.$2,177,589 45. 2021 anticipated collection rate. A. Enter the 2021 anticipated collection rate certified by the collector:29 B. Enter the 2020 actual collection rate C. Enter the 2019 actual collection rate D. Enter the 2018 actual collection rate 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%.31 100.00% 98.90% 99.90% 99.88% 100.00% 46. 2021 debt adjusted for collections. Divide Line 44 by Line 45E $2,177,589 47. 2021 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$1,979,625,926 48. 2021 debt tax rate. Divide Line 46 by Line 47 and multiply by $100.$0.110000/$100 18 49. 2021 voter-approval tax rate. Add Lines 41 and 48.$0.451606/$100 D49. Disaster Line 49 (D49): 2021 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 D41. Add Line D41 and 48. $0.000000/$100 50. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2021 county voter-approval tax rate. 23Tex. Tax Code Section 26.044 28Tex. Tax Code Section 26.012(7) 24Tex. Tax Code Section 26.0441 29Tex. Tax Code Section 26.012(10) and 26.04(b) 25Tex. Tax Code Section 26.0442 30Tex. Tax Code Section 26.04(b) 26Tex. Tax Code Section 26.0443 31Tex. Tax Code Section 26.04(h),(h-1) and (h-2) 27Tex. Tax Code Section 26.042(a) 19 SECTION 3: NNR Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes 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. Additional Sales and Use Tax Worksheet Amount/Rate 51. Taxable Sales. For taxing units that adopted the sales tax in November 2020 or May 2021, enter the Comptroller's estimate of taxable sales for the previous four quarters.20 Estimates of taxable sales may be obtained through the Comptroller's Allocation Historical Summary webpage. Taxing units that adopted the sales tax before November 2020, enter 0. $0 52. Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of estimated sales tax revenue.33 Taxing units that adopted the sales tax in November 2020 or in May 2021. Multiply the amount on Line 51 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95.34 - or - Taxing units that adopted the sales tax before November 2020. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95. $0 53. 2021 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$1,979,625,926 54. Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.$0.000000/$100 55. 2021 NNR tax rate, unadjusted for sales tax.35 Enter the rate from Line 26 or 27, as applicable, on the No-New-Revenue Tax Rate Worksheet.$0.437943/$100 56. 2021 NNR tax rate, adjusted for sales tax. Taxing units that adopted the sales tax in November 2020 or in May 2021. Subtract Line 54 from Line 55. Skip to Line 57 if you adopted the additional sales tax before November 2020. $0.437943/$100 57. 2021 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster), or Line 50 (counties), as applicable, of the Voter-Approval Tax Rate Worksheet. $0.451606/$100 58. 2021 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.$0.451606/$100 31Reserved for expansion 34Tex. Tax Code Section 26.041(d) 32Tex. Tax Code Section 26.041(d) 35Tex. Tax Code Section 26.04(c) 33Tex. Tax Code Section 26.041(i) 36Tex. Tax Code Section 26.04(c) 20 SECTION 4: Voter-Approval Tax Rate Adjustment for Pollution Control 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 the TCEQ 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. Voter-Approval Protection for Pollution Control Worksheet Amount/Rate 59. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter from TCEQ.37 The taxing unit shall provide its tax assessor-collector with a copy of the letter.38 $0 60. 2021 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$1,979,625,926 61. Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100.$0.000000/$100 62. 2021 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax). $0.451606/$100 37Tex. Tax Code Section 26.045(d) 38Tex. Tax Code Section 26.045(i) 21 SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate before the unused increment rate for the prior three years.39 In a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the unused increment rate for that year would be zero. The difference between the adopted tax rate and voter-approval tax rate is considered zero in the following scenarios: •a tax year before 2020; and40 •a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a);41 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.42 This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit.43 Unused Increment Rate Worksheet Amount/Rate 63. 2020 unused increment rate. Subtract the 2020 actual tax rate and the 2020 unused increment rate from the 2020 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020, enter zero. $0.020157 64. 2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020, enter zero $0 65. 2018 unused increment rate. Subtract the 2018 actual tax rate and the 2018 unused increment rate from the 2018 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020, enter zero. $0.000000 66. 2021 unused increment rate. Add Lines 63, 64 and 65.$0.020157/$100 67. 2021 voter-approval tax rate, adjusted for unused increment rate.23 Add Line 66 to one of the following lines (as applicable): Line 49, Line D49(disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax) or Line 62 (taxing units with pollution control). $0.471763/$100 39Tex. Tax Code Section 26.013(a) 40Tex. Tax Code Section 26.013(c) 41Tex. Tax Code Section 26.0501(a) and (c) 42Tex. Tax Code Section Local Gov't Code Section 120.007(d), effective Jan. 1, 2022 43Tex. Tax Code Section 26.063(a)(1) 22 SECTION 6: De Minimis Rate 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.44 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.45 De Minimis Rate Worksheet Amount/Rate 68. Adjusted 2021 NNR M&O tax rate. Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet $0.330055/$100 69. 2021 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet. $1,979,625,926 70. Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 69 and multiply by $100.$0.025257 71. 2021 debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet.$0.110000/$100 72. De minimis rate.23 Add Lines 68, 70 and 71.$0.465312/$100 44Tex. Tax Code Section 26.012(8-a) 45Tex. Tax Code Section 26.063(a)(1) 23 SECTION 7: Voter-Approval Tax Rate Adjustment for Emergency Revenue Rate 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.46 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 year47. NOTE: This section will not apply to any taxing units in 2021. It is added to implement Senate Bill 1438 (87th Regular Session) and does not apply to a taxing unit that calculated its voter-approval tax rate in the manner provided for a special taxing unit due to a declared disaster in 2020, as provided for in the recently repealed Tax Code Sections 26.04(c-1) and 26.041(c-1). In future tax years, 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. In future tax years, this section will also 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). Emergency Revenue Rate Worksheet Amount/Rate 73. 2020 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet.N/A 74. Adjusted 2020 voter-approval tax rate. Use the taxing unit's Tax Rate Calculation Worksheets from the prior year(s) to complete this line. If a disaster occurred in 2020 and the taxing unit calculated its 2020 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) of the 2020 worksheet due to a disaster, enter the 2020 voter-approval tax rate as calculated using a multiplier of 1.035 from Line 49. - or - If a disaster occurred prior to 2020 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 2020, complete the separate Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to recalculate the voter-approval tax rate the taxing unit would have calculated in 2020 if it had generated revenue based on an adopted tax rate using a multiplier of 1.035 in the year(s) following the disaster.48 Enter the final adjusted 2020 voter-approval tax rate from the worksheet. - or - If the taxing unit adopted a tax rate above the 2020 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. N/A 75. Increase in 2020 tax rate due to disaster. Subtract Line 74 from Line 73.N/A 76. Adjusted 2020 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet.N/A 77. Emergency revenue. Multiply Line 75 by Line 76 and divide by $100.N/A 24 78. Adjusted 2021 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.N/A 79. Emergency revenue rate. Divide Line 77 by Line 78 and multiply by $100. 49 N/A 80. 2021 voter-approval tax rate, adjusted for emergency revenue. Subtract Line 79 from one of the following lines (as applicable): Line 49, Line D49(disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control) or Line 67 (taxing units with the unused increment rate). N/A 46Tex. Tax Code Section 26.042(b) 47Tex. Tax Code Section 26.042(f) 48Tex. Tax Code Section 26.042(c) 49Tex. Tax Code Section 26.042(b) 50Tex. Tax Code Section 26.04(c-2) and (d-2) SECTION 8: Total Tax Rate Indicate the applicable total tax rates as calculated above. No-New-Revenue tax rate As applicable, enter the 2021 NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales tax). Indicate the line number used: 26 $0.437943/$100 Voter-Approval tax rate As applicable, enter the 2021 voter-approval tax rate from: Line 49, Line 50 (counties), Line 58 (adjusted for sales tax), Line 62 (adjusted for pollution control), Line 67 (adjusted for unused increment), or Line 80 (adjusted for emergency revenue). Indicate the line number used: 67 $0.471763/$100 De minimis rate If applicable, enter the de minimis rate from Line 72.$0.465312/$100 SECTION 9: Taxing Unit Representative Name and Signature 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 Tax Code.50 print here Printed Name of Taxing Unit Representative sign here ________________________________________________________________ Taxing Unit Representative Date 25 Notice About 2021 Tax Rates Property Tax Rates in TOWN OF TROPHY CLUB This notice concerns the 2021 property tax rates for TOWN OF TROPHY CLUB. This notice provides information about two tax rates used in adopting the current tax year's tax rate. The no- new-revenue tax rate would Impose the same amount of taxes as last year if you compare properties taxed in both years. In most cases, the voter-approval tax rate is the highest tax rate a taxing unit can adopt without holding an election. In each case, these rates are calculated by dividing the total amount of taxes by the current taxable value with adjustments as required by state law. The rates are given per $100 of property value. This year's no-new-revenue tax rate:$0.437943/$100 This year's voter-approval tax rate:$0.471763/$100 To see the full calculations, please visit for a copy of the Tax Rate Calculation Worksheet. Unencumbered Fund Balance The following estimated balances will be left in the unit's accounts at the end of the fiscal year. These balances are not encumbered by a corresponding debt obligation. Type of Fund Balance GENERAL FUND 6,750,000 DEBT SERVICE FUND 393,000 TROPHY CLUB #1 TIRZ FUND -267,000 Current Year Debt Service The following amounts are for long-term debts that are secured by property taxes. These amounts will be paid from upcoming property tax revenues (or additional sales tax revenues, if applicable). Description of Debt Principal or Contract Payment to be Paid from Property Taxes Interest to be Paid from Property Taxes Other Amounts to be Paid Total Payment CO SERIES 2004 33,000 4,797 0 37,797 CO SERIES 2013 255,000 33,618 0 288,618 CO SERIES 2014 115,000 59,087 0 174,087 GO REFUNDING SERIES 2015 230,000 20,710 0 250,710 GO SERIES 2016 225,000 104,075 0 329,075 CO SERIES 2016 190,000 90,506 0 280,506 CO SERIES 2017 160,000 93,475 0 253,475 GO REF SERIES 2020 450,000 28,826 0 478,826 CO SERIES 2021 640,000 120,175 0 760,175 Total required for 2021 debt service $2,853,269 - Amount (if any) paid from funds listed in unencumbered funds $0 - Amount (if any) paid from other resources $325,360 - Excess collections last year $350,320 = Total to be paid from taxes in 2021 $2,177,589 + Amount added in anticipation that the unit will collect only 100.00% of its taxes in 2021 $0 = Total debt levy $2,177,589 This notice contains a summary of actual no-new-revenue and voter-approval calculations as certified by , on . 26 Page 1 of 2 To: Mayor and Town Council From: Wade Carroll, Town Manager CC: Leticia Vacek, Town Secretary Mike Erwin, Finance Manager Re: Tax Rate Adoption Town Council Meeting, September 13, 2021 Agenda Item: Consider and take appropriate action regarding an Ordinance fixing and levying Municipal Ad Valorem Taxes for the Town for the fiscal year beginning October 1, 2021 and ending September 30, 2022; directing the assessment thereof; and providing an effective date (W. Carroll). Strategic Link: Administrative & Financial Services – Exercise fiscal discipline in all Town operations. Background and Explanation: The proposed Fiscal Year 2021 budget includes a total Ad Valorem Tax Rate of $0.446442/$100 of valuation. The portion of the total tax rate for maintenance and operations is $0.336442/$100 of valuation. The portion of the total tax rate dedicated to debt service is $0.11/$100 of valuation. The proposed tax rate is above the no-new-revenue tax rate of $0.437943/$100 of valuation, and below the voter approval tax rate of $0.471763/$100 of valuation and the Di Minimis rate of $0.465312/$100. Financial Considerations: The Town of Trophy Club’s property tax revenue is 62% of the total General Fund revenues. By maintaining the previous year’s tax rate the Town is able to improve and maintain its current service level. Legal Review: None applicable Board/Commission/ or Committee Recommendation: None applicable 27 Page 2 of 2 Staff Recommendation: Staff recommends approving Ordinance No. 2021-18. Attachments: Ordinance No. 2021-18. Town Council Approval: Mayor C. Nick Sanders or designee 28 TOWN OF TROPHY CLUB, TEXAS ORDINANCE NO. 2021-18 AN ORDINANCE OF THE TOWN OF TROPHY CLUB, TEXAS FIXING AND LEVYING MUNICIPAL AD VALOREM TAXES FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2021 AND ENDING SEPTEMBER 30, 2022, AND FOR EACH FISCAL YEAR THEREAFTER UNTIL OTHERWISE PROVIDED, AT A RATE OF $0.446442 PER ONE HUNDRED DOLLARS ($100.00) ASSESSED VALUATION ON ALL TAXABLE PROPERTY WITHIN THE CORPORATE LIMITS OF THE TOWN; DIRECTING THE ASSESSMENT THEREOF TO PROVIDE REVENUES FOR THE PAYMENT OF CURRENT OPERATION AND MAINTENANCE EXPENSES AND INDEBTEDNESS OF THE TOWN; APPROVING THE TAX RATE AND LEVY AND NOTIFYING THE PUBLIC THAT THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR’S TAX RATE; PROVIDING FOR DUE AND DELINQUENT DATES TOGETHER WITH PENALTIES AND INTEREST; PROVIDING FOR PAYMENT TO THE TOWN ASSESSOR/COLLECTOR; PROVIDING FOR PENALTY AND INTEREST; PROVIDING A CUMULATIVE CLAUSE; PROVIDING A SAVINGS CLAUSE; PROVIDING A SEVERABILITY CLAUSE; PROVIDING PUBLICATION; PROVIDING FOR ENGROSSMENT AND ENROLLMENT; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the Town Council of the Town of Trophy Club, Texas (the “Town”) hereby finds that the tax for the fiscal year beginning October 1, 2021, and ending September 30, 2022, hereinafter levied for current expenses of the Town and the general improvements of the Town and its property, must be levied to provide the revenue requirements of the budget for the ensuing year; and WHEREAS, the Town Council has approved on the 13th day of September 2021, the budget for the fiscal year beginning October 1, 2021, and ending September 30, 2022; and WHEREAS, all statutory and constitutional requirements concerning the levying and assessing of ad valorem taxes have been completed in due and correct time. NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS: SECTION 1. APPROVING THE TAX RATE AND LEVY There is hereby levied and ordered to be assessed and collected for the fiscal year beginning October 1, 2021, and ending September 30, 2022, and for each fiscal year thereafter until otherwise provided, on all taxable property, real, personal and mixed, 29 ORD 2021-18 Page 2 of 4 situated within the corporate limits of the Town of Trophy Club, Texas, and not exempted by the Constitution of the State, valid State laws or this ordinance, a tax of $0.446442 on each One Hundred Dollars ($100.00) assessed value of taxable property, which shall be apportioned and distributed as follows: (a) For the purpose of defraying the maintenance and operation expenses of the municipal government of the Town, a tax of $0.336442 (previously $0.336442) on each One Hundred Dollars ($100.00) assessed value of all taxable property; and (b) For the purpose of the payment of principal and interest on the debt of the Town, a tax of $0.11 (previously $0.11) on each One Hundred Dollars ($100.00) assessed value of all taxable property. THIS TAX RATE WILL RAISE MORE TOTAL PROPERTY TAXES THAN LAST YEAR’S BUDGET BY $432,369 WHICH IS A 5.1% INCREASE FROM LAST YEAR’S BUDGET. THE PROPERTY TAX REVENUE TO BE RAISED FROM NEW AND NEW PROPERTY ADDED TO THE TAX ROLL THIS YEAR IS $269,246. SECTION 2. DUE DATE AND DELINQUENCY DATE All ad valorem taxes shall become due and payable on October 1, 2021, and all ad valorem taxes shall become delinquent after January 31, 2022. There shall be no discount for payment of taxes on or prior to January 31, 2022. A delinquent tax shall incur all penalty and interest authorized by law, Section 33.01 of the Texas Property Tax Code, as amended, to wit: a penalty of six percent (6%) of the amount of the tax for the first calendar month the tax is delinquent plus one percent (1%) for each additional month or portion of a month the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. Provided, however, a tax delinquent on July 1 incurs a total penalty of twelve percent (12%) of the amount of the delinquent tax without regard to the number of months the tax has been delinquent. A delinquent tax shall also accrue interest at a rate of one percent (1%) for each month or portion of a month the tax remains unpaid. Taxes that become delinquent on or after February 1, 2022, but not later than May 1, 2022, that remain delinquent on July 1, 2022, incur an additional penalty of fifteen percent (15%) of the amount of taxes, penalty and interest due. Taxes that become delinquent on or after June 1, 2021 and for which split payment has been allowed under Section 31.03, 31.031, 31.032, or 31.04 of the Texas Property Tax Code and for which the taxpayer fails to make the second payment before July 1, incur an additional penalty of fifteen percent (15%) of the amount of unpaid tax. All such additional penalties in excess of a percentage specified by the Texas Property Tax Code are to defray the costs of collection due pursuant to the contract with the Town’s legal counsel as authorized by Section 6.30 of the Texas Property Tax Code, as amended. 30 ORD 2021-18 Page 3 of 4 SECTION 3. DENTON COUNTY TAX ASSESSOR/COLLECTOR Taxes shall be payable in full at the office of the Denton County Tax Office, 1505 E. McKinney, P.O. Box 90223, Denton, Texas 76202. The Town shall have available all rights and remedies provided by law for the enforcement of the collection of taxes levied under this Ordinance. SECTION 4. PENALTY AND INTEREST All delinquent taxes shall bear interest as provided by State law, in addition to the penalties set forth herein. SECTION 5. CUMULATIVE CLAUSE This Ordinance shall be cumulative of all provisions of the Ordinances of the Town, except when the provisions of this Ordinance are in direct conflict with the provisions of such Ordinances, in which event the conflicting provisions of such Ordinances are hereby repealed. SECTION 6. SAVINGS CLAUSE All rights and remedies of the Town are expressly saved as to any and all violations of the provisions of any other ordinance affecting ad valorem taxes which have secured at the time of the effective date of this Ordinance; and, as to such accrued violations and all pending litigation, both civil and criminal, whether pending in court or not, under such Ordinances same shall not be affected by this Ordinance but may be prosecuted until final disposition by the court. SECTION 7. SEVERABILITY CLAUSE The sections, paragraphs, sentences, phrases, clauses and words of this Ordinance are severable, and if any section, article, sentence, clause, phrase, or word in this Ordinance or application thereof to any person or circumstance is held invalid or unconstitutional by a Court of competent jurisdiction, such holding shall not affect the validity or the remaining portions of this Ordinance, and the Town Council hereby declares it would have passed such remaining portions of this Ordinance despite such invalidity, which remaining portions shall remain in full force and effect. 31 ORD 2021-18 Page 4 of 4 SECTION 8. PUBLICATION CLAUSE The Town Secretary is hereby directed to publish the Caption, Penalty, and Effective Date Clause of this Ordinance as required by Section 52.011 of the Texas Local Government Code. SECTION 9. ENGROSSMENT AND ENROLLMENT The Town Secretary of the Town of Trophy Club is hereby directed to engross and enroll this Ordinance by filing this Ordinance in the ordinance records of the Town as required in the Town Charter. SECTION 10. EFFECTIVE DATE This ordinance shall become effective from and after its date of passage and publication as required by law. PASSED AND APPROVED by the Town Council of the Town of Trophy Club, Texas this 13th day of September 2021. Alicia Fleury, Mayor Town of Trophy Club, Texas [SEAL] ATTEST: Leticia Vacek, Town Secretary Town of Trophy Club, Texas APPROVED TO AS FORM: J. David Dodd III, Town Attorney Town of Trophy Club, Texas 32 Page 1 of 2 To: Mayor and Town Council From: Wade Carroll, Town Manager CC: Leticia Vacek, Town Secretary Mike Erwin, Finance Manager Re: Resolution approving tax roll for 2021 Town Council Meeting, September 13, 2021 Agenda Item: Consider and take appropriate action regarding a Resolution of the Town Council approving the tax roll of the Denton Central Appraisal District (DCAD) and Tarrant County Appraisal District (TAD) for 2021; and providing an effective date (S. Norwood). Strategic Link: Administrative & Financial Services – Exercise fiscal discipline in all Town operations. Background and Explanation: The current tax rate of $0.446442 per $100 assessed valuation from the DCAD and TCAD certified total provides a total levy of $10,301,646 as presented below: Column1 M&O I&S TIRZ TOTAL Freeze Adjusted Value - Tax Base 1,979,625,926$1,979,625,926$14,553,489$1,994,179,415$ Tax Rate 0.336442 0.110000 0.446442 0.446442 Tax Levy 6,660,293$ 2,177,589$ 64,973$ 8,902,854$ Frozen Taxes 1,054,140$ 344,652$ 1,398,792$ Total Tax Levy 7,714,433$ 2,522,241$ 64,973$ 10,301,646$ Financial Considerations: The tax calculation can be broken up into three separate pieces: base, rate, and levy. The Town’s base is a culmination of all taxable values in Trophy Club, which is provided by both Denton and Tarrant County. Without the adoption of the tax rolls from both counties the Town of Trophy Club cannot set a tax rate because it has not certified what it considers its base. 33 Page 2 of 2 Legal Review: None applicable Board/Commission/ or Committee Recommendation: None applicable Staff Recommendation: Staff recommends approval of the Resolution No. 2021-10 Attachments: Resolution No. 2021-10 34 TOWN OF TROPHY CLUB, TEXAS RESOLUTION NO. 2021-10 A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS APPROVING THE TAX ROLL OF THE DENTON CENTRAL APPRAISAL DISTRICT AND TARRANT APPRAISAL DISTRICT; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the Denton Central Appraisal District and Tarrant Appraisal District have each presented a certified tax roll to the Town of Trophy Club, Texas which includes all taxable property within Trophy Club that is located in both Denton and Tarrant Counties; and WHEREAS, the Town Council desires to approve and accept both certified rolls, and a copy of each are attached hereto and incorporated herein as Exhibit “A”. NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS: Section 1. That the tax roll of the Denton Central Appraisal District and Tarrant Appraisal District for the Town of Trophy Club, Texas for the tax year 2021, a true and correct copy of each being attached as Exhibit “A” and incorporated herein, is approved and accepted. Such tax roll shall constitute the Town’s tax roll for the 2020 tax year. Section 2. That this Resolution shall become effective from and after its date of passage in accordance with law. PASSED AND APPROVED by the Town Council of the Town of Trophy Club, Texas on this 13th day of September 2021. Alicia Fleury, Mayor Town of Trophy Club, Texas ATTEST:[SEAL] APPROVED AS TO FORM: Leticia Vacek, Town Secretary J. David Dodd III, Town Attorney Town of Trophy Club, Texas Town of Trophy Club, Texas 35 EXHIBIT “A” CERTIFIED TAX ROLLS FOR DENTON COUNTY AND TARRANT COUNTY 36 37 38 DENTON County As of Certification2021 CERTIFIED TOTALS C28 - TROPHY CLUB TOWN OF ARB Approved TotalsProperty Count: 5,003 1:45:43PM7/24/2021 Land Value Homesite:420,923,249 Non Homesite:98,726,161 Ag Market:472,835 Timber Market:520,122,245Total Land (+)0 Improvement Value Homesite:1,750,424,188 Non Homesite:132,570,617 Total Improvements (+)1,882,994,805 Non Real ValueCount Personal Property:402 26,333,487 Mineral Property:00 Autos:00Total Non Real (+)26,333,487 Market Value =2,429,450,537 ExemptAg Non Exempt 472,835 0 Total Productivity Market: Ag Use:384 0 472,451 (-)Productivity Loss Timber Use:00 =Appraised Value 2,428,978,086 Productivity Loss:0472,451 9,478,758(-)Homestead Cap =Assessed Value 2,419,499,328 (-)Total Exemptions Amount (Breakdown on Next Page) 195,160,708 =Net Taxable 2,224,338,620 Freeze Assessed Taxable Actual Tax Ceiling Count 6,816,283 6,734,086 24,708.97 24,708.97 15DP 424,464,771 379,327,338 1,309,426.01 1,324,374.75 932OV65 Total 431,281,054 386,061,424 1,349,083.72 Freeze Taxable (-)1,334,134.98 947 386,061,424 Tax Rate 0.446442 Transfer Assessed Taxable Post % Taxable Adjustment Count OV65 1,627,714 1,505,940 1,426,181 79,759 3 Total 1,627,714 1,505,940 1,426,181 Transfer Adjustment (-)79,759 79,7593 =1,838,197,437Freeze Adjusted Taxable APPROXIMATE LEVY = (FREEZE ADJUSTED TAXABLE * (TAX RATE / 100)) + ACTUAL TAX 9,540,620.38 = 1,838,197,437 * (0.446442 / 100) + 1,334,134.98 2,429,450,537Certified Estimate of Market Value: 2,224,338,620Certified Estimate of Taxable Value: Tax Increment Finance Value:0 Tax Increment Finance Levy:0.00 Page 348 of 2428C28/652983 39 DENTON County As of Certification2021 CERTIFIED TOTALS C28 - TROPHY CLUB TOWN OF Exemption Breakdown StateLocalExemption Count Total 7/24/2021 1:45:43PMProperty Count: 5,003 ARB Approved Totals DP 16 0 0 0 DV1 25 0 197,200 197,200 DV2 16 0 139,500 139,500 DV2S 1 0 7,500 7,500 DV3 19 0 198,000 198,000 DV3S 1 0 10,000 10,000 DV4 54 0 300,000 300,000 DV4S 5 0 0 0 DVHS 34 0 17,730,955 17,730,955 DVHSS 5 0 2,198,028 2,198,028 EX-XV 77 0 119,398,646 119,398,646 EX-XV (Prorated) 1 0 294,560 294,560 EX366 39 0 2,081 2,081 HS 3,568 20,072,315 0 20,072,315 OV65 978 33,340,033 0 33,340,033 OV65S 39 1,260,000 0 1,260,000 PC 1 11,890 0 11,890 Totals 54,684,238 140,476,470 195,160,708 Page 349 of 2428C28/652983 40 DENTON County As of Certification2021 CERTIFIED TOTALS C28 - TROPHY CLUB TOWN OF Under ARB Review TotalsProperty Count: 25 1:45:43PM7/24/2021 Land Value Homesite:0 Non Homesite:15,445,876 Ag Market:0 Timber Market:15,445,876Total Land (+)0 Improvement Value Homesite:0 Non Homesite:19,940,601 Total Improvements (+)19,940,601 Non Real ValueCount Personal Property:3 4,142,180 Mineral Property:00 Autos:00Total Non Real (+)4,142,180 Market Value =39,528,657 ExemptAg Non Exempt 00Total Productivity Market: Ag Use:00 0 (-)Productivity Loss Timber Use:00 =Appraised Value 39,528,657 Productivity Loss:00 0(-)Homestead Cap =Assessed Value 39,528,657 (-)Total Exemptions Amount (Breakdown on Next Page) 0 =Net Taxable 39,528,657 APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 100) 176,472.53 = 39,528,657 * (0.446442 / 100) 32,764,587Certified Estimate of Market Value: 32,764,587Certified Estimate of Taxable Value: Tax Increment Finance Value:0 Tax Increment Finance Levy:0.00 Page 350 of 2428C28/652983 41 DENTON County As of Certification2021 CERTIFIED TOTALS C28 - TROPHY CLUB TOWN OF Exemption Breakdown StateLocalExemption Count Total 7/24/2021 1:45:43PM Totals Page 351 of 2428C28/652983 42 DENTON County As of Certification2021 CERTIFIED TOTALS C28 - TROPHY CLUB TOWN OF Grand TotalsProperty Count: 5,028 1:45:43PM7/24/2021 Land Value Homesite:420,923,249 Non Homesite:114,172,037 Ag Market:472,835 Timber Market:535,568,121Total Land (+)0 Improvement Value Homesite:1,750,424,188 Non Homesite:152,511,218 Total Improvements (+)1,902,935,406 Non Real ValueCount Personal Property:405 30,475,667 Mineral Property:00 Autos:00Total Non Real (+)30,475,667 Market Value =2,468,979,194 ExemptAg Non Exempt 472,835 0 Total Productivity Market: Ag Use:384 0 472,451 (-)Productivity Loss Timber Use:00 =Appraised Value 2,468,506,743 Productivity Loss:0472,451 9,478,758(-)Homestead Cap =Assessed Value 2,459,027,985 (-)Total Exemptions Amount (Breakdown on Next Page) 195,160,708 =Net Taxable 2,263,867,277 Freeze Assessed Taxable Actual Tax Ceiling Count 6,816,283 6,734,086 24,708.97 24,708.97 15DP 424,464,771 379,327,338 1,309,426.01 1,324,374.75 932OV65 Total 431,281,054 386,061,424 1,349,083.72 Freeze Taxable (-)1,334,134.98 947 386,061,424 Tax Rate 0.446442 Transfer Assessed Taxable Post % Taxable Adjustment Count OV65 1,627,714 1,505,940 1,426,181 79,759 3 Total 1,627,714 1,505,940 1,426,181 Transfer Adjustment (-)79,759 79,7593 =1,877,726,094Freeze Adjusted Taxable APPROXIMATE LEVY = (FREEZE ADJUSTED TAXABLE * (TAX RATE / 100)) + ACTUAL TAX 9,717,092.91 = 1,877,726,094 * (0.446442 / 100) + 1,334,134.98 2,462,215,124Certified Estimate of Market Value: 2,257,103,207Certified Estimate of Taxable Value: Tax Increment Finance Value:0 Tax Increment Finance Levy:0.00 Page 352 of 2428C28/652983 43 DENTON County As of Certification2021 CERTIFIED TOTALS C28 - TROPHY CLUB TOWN OF Exemption Breakdown StateLocalExemption Count Total 7/24/2021 1:45:43PMProperty Count: 5,028 Grand Totals DP 16 0 0 0 DV1 25 0 197,200 197,200 DV2 16 0 139,500 139,500 DV2S 1 0 7,500 7,500 DV3 19 0 198,000 198,000 DV3S 1 0 10,000 10,000 DV4 54 0 300,000 300,000 DV4S 5 0 0 0 DVHS 34 0 17,730,955 17,730,955 DVHSS 5 0 2,198,028 2,198,028 EX-XV 77 0 119,398,646 119,398,646 EX-XV (Prorated) 1 0 294,560 294,560 EX366 39 0 2,081 2,081 HS 3,568 20,072,315 0 20,072,315 OV65 978 33,340,033 0 33,340,033 OV65S 39 1,260,000 0 1,260,000 PC 1 11,890 0 11,890 Totals 54,684,238 140,476,470 195,160,708 Page 353 of 2428C28/652983 44 DENTON County As of Certification2021 CERTIFIED TOTALS C28 - TROPHY CLUB TOWN OF ARB Approved TotalsProperty Count: 5,003 7/24/2021 1:45:43PM State Category Breakdown State Code Description Count Market ValueAcres New Value Taxable Value A SINGLE FAMILY RESIDENCE 4,357 $21,026,712 $2,170,442,863 $2,085,510,5741,162.0384 B MULTIFAMILY RESIDENCE 4 $26,330,806 $48,896,474 $48,896,47411.5471 C1 VACANT LOTS AND LAND TRACTS 123 $0 $2,308,899 $2,308,89996.1657 D1 QUALIFIED AG LAND 2 $0 $472,835 $3847.3930 D2 NON-QUALIFIED LAND 1 $0 $5,596 $5,596 E FARM OR RANCH IMPROVEMENT 15 $0 $329,992 $329,99233.9840 F1 COMMERCIAL REAL PROPERTY 23 $11,906,615 $59,626,295 $59,626,29556.0344 J2 GAS DISTRIBUTION SYSTEM 1 $0 $2,275,660 $2,275,660 J3 ELECTRIC COMPANY (INCLUDING C 3 $0 $9,165,620 $9,165,620 J4 TELEPHONE COMPANY (INCLUDI 12 $0 $1,579,620 $1,579,620 J7 CABLE TELEVISION COMPANY 5 $0 $748,370 $748,370 L1 COMMERCIAL PERSONAL PROPE 342 $0 $12,408,011 $12,396,121 O RESIDENTIAL INVENTORY 9 $1,138,653 $1,495,015 $1,495,0151.1645 X TOTALLY EXEMPT PROPERTY 117 $0 $119,695,287 $0349.7343 Totals 1,718.0614 $60,402,786 $2,429,450,537 $2,224,338,620 Page 354 of 2428C28/652983 45 DENTON County As of Certification2021 CERTIFIED TOTALS C28 - TROPHY CLUB TOWN OF Under ARB Review TotalsProperty Count: 25 7/24/2021 1:45:43PM State Category Breakdown State Code Description Count Market ValueAcres New Value Taxable Value C1 VACANT LOTS AND LAND TRACTS 2 $0 $1,236,148 $1,236,1481.6922 F1 COMMERCIAL REAL PROPERTY 20 $1,253,413 $34,150,329 $34,150,329436.0371 L1 COMMERCIAL PERSONAL PROPE 3 $0 $4,142,180 $4,142,180 Totals 437.7293 $1,253,413 $39,528,657 $39,528,657 Page 355 of 2428C28/652983 46 DENTON County As of Certification2021 CERTIFIED TOTALS C28 - TROPHY CLUB TOWN OF Grand TotalsProperty Count: 5,028 7/24/2021 1:45:43PM State Category Breakdown State Code Description Count Market ValueAcres New Value Taxable Value A SINGLE FAMILY RESIDENCE 4,357 $21,026,712 $2,170,442,863 $2,085,510,5741,162.0384 B MULTIFAMILY RESIDENCE 4 $26,330,806 $48,896,474 $48,896,47411.5471 C1 VACANT LOTS AND LAND TRACTS 125 $0 $3,545,047 $3,545,04797.8579 D1 QUALIFIED AG LAND 2 $0 $472,835 $3847.3930 D2 NON-QUALIFIED LAND 1 $0 $5,596 $5,596 E FARM OR RANCH IMPROVEMENT 15 $0 $329,992 $329,99233.9840 F1 COMMERCIAL REAL PROPERTY 43 $13,160,028 $93,776,624 $93,776,624492.0715 J2 GAS DISTRIBUTION SYSTEM 1 $0 $2,275,660 $2,275,660 J3 ELECTRIC COMPANY (INCLUDING C 3 $0 $9,165,620 $9,165,620 J4 TELEPHONE COMPANY (INCLUDI 12 $0 $1,579,620 $1,579,620 J7 CABLE TELEVISION COMPANY 5 $0 $748,370 $748,370 L1 COMMERCIAL PERSONAL PROPE 345 $0 $16,550,191 $16,538,301 O RESIDENTIAL INVENTORY 9 $1,138,653 $1,495,015 $1,495,0151.1645 X TOTALLY EXEMPT PROPERTY 117 $0 $119,695,287 $0349.7343 Totals 2,155.7907 $61,656,199 $2,468,979,194 $2,263,867,277 Page 356 of 2428C28/652983 47 DENTON County As of Certification2021 CERTIFIED TOTALS C28 - TROPHY CLUB TOWN OF ARB Approved Totals 1:45:43PM7/24/2021Property Count: 5,003 CAD State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A1$0 $191,012 $114,2400.1491 A022 BUILDER HOME PLANS - REFERENC 1 $0 $0 $0 A1 REAL, RESIDENTIAL, SINGLE-FAMIL 3,779 $7,427,742 $1,800,782,864 $1,729,279,223973.2286 A5 TOWNHOMES 34 $13,004,427 $14,875,526 $14,725,5263.1891 A6 REAL, RESIDENTIAL GOLF COURSE 543 $594,543 $354,593,461 $341,391,585185.4716 B1 REAL, RESIDENTIAL, APARTMENTS 4 $26,330,806 $48,896,474 $48,896,47411.5471 C1 REAL, VACANT PLATTED RESIDENTI 120 $0 $970,096 $970,09684.2931 C2 COMMERCIAL VACANT LOT 3 $0 $1,338,803 $1,338,80311.8726 D1 QUALIFIED AG LAND 2 $0 $472,835 $3847.3930 D2 FARM AND RANCH IMPSS ON QUALI 1 $0 $5,596 $5,596 E1 LAND AND IMPROVMENTS (NON AG Q 2 $0 $213,254 $213,2541.4970 E4 VACANT NON QUALIFIED NON HOME 13 $0 $116,738 $116,73832.4870 F1 REAL COMMERCIAL 19 $11,906,615 $49,126,141 $49,126,14129.7544 F4 REAL - COMMERCIAL OFFICE CONDO 4 $0 $10,500,154 $10,500,15426.2800 J2 REAL & TANGIBLE PERSONAL, UTIL 1 $0 $2,275,660 $2,275,660 J3 REAL & TANGIBLE PERSONAL, UTIL 3 $0 $9,165,620 $9,165,620 J4 REAL & TANGIBLE PERSONAL, UTIL 12 $0 $1,579,620 $1,579,620 J7 REAL & TANGIBLE PERSONAL, UTIL 5 $0 $748,370 $748,370 L1 BPP TANGIBLE COMERCIAL PROPER 100 $0 $6,891,223 $6,879,333 L3 BPP TANGIBLE COMMERCIAL LEASE 241 $0 $5,495,188 $5,495,188 L5 AIRCRAFT 1 $0 $21,600 $21,600 OA5 INVENTORY TOWNHOMES 5 $1,138,653 $1,420,815 $1,420,8150.4495 OC1 INVENTORY, VACANT PLATTED LOTS 4 $0 $74,200 $74,2000.7150 X 117 $0 $119,695,287 $0349.7343 Totals 1,718.0614 $60,402,786 $2,429,450,537 $2,224,338,620 Page 357 of 2428C28/652983 48 DENTON County As of Certification2021 CERTIFIED TOTALS C28 - TROPHY CLUB TOWN OF Under ARB Review Totals 1:45:43PM7/24/2021Property Count: 25 CAD State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value C2 COMMERCIAL VACANT LOT 2 $0 $1,236,148 $1,236,1481.6922 F1 REAL COMMERCIAL 19 $1,253,413 $32,225,329 $32,225,329429.4671 F4 REAL - COMMERCIAL OFFICE CONDO 1 $0 $1,925,000 $1,925,0006.5700 L1 BPP TANGIBLE COMERCIAL PROPER 3 $0 $4,142,180 $4,142,180 Totals 437.7293 $1,253,413 $39,528,657 $39,528,657 Page 358 of 2428C28/652983 49 DENTON County As of Certification2021 CERTIFIED TOTALS C28 - TROPHY CLUB TOWN OF Grand Totals 1:45:43PM7/24/2021Property Count: 5,028 CAD State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A1$0 $191,012 $114,2400.1491 A022 BUILDER HOME PLANS - REFERENC 1 $0 $0 $0 A1 REAL, RESIDENTIAL, SINGLE-FAMIL 3,779 $7,427,742 $1,800,782,864 $1,729,279,223973.2286 A5 TOWNHOMES 34 $13,004,427 $14,875,526 $14,725,5263.1891 A6 REAL, RESIDENTIAL GOLF COURSE 543 $594,543 $354,593,461 $341,391,585185.4716 B1 REAL, RESIDENTIAL, APARTMENTS 4 $26,330,806 $48,896,474 $48,896,47411.5471 C1 REAL, VACANT PLATTED RESIDENTI 120 $0 $970,096 $970,09684.2931 C2 COMMERCIAL VACANT LOT 5 $0 $2,574,951 $2,574,95113.5648 D1 QUALIFIED AG LAND 2 $0 $472,835 $3847.3930 D2 FARM AND RANCH IMPSS ON QUALI 1 $0 $5,596 $5,596 E1 LAND AND IMPROVMENTS (NON AG Q 2 $0 $213,254 $213,2541.4970 E4 VACANT NON QUALIFIED NON HOME 13 $0 $116,738 $116,73832.4870 F1 REAL COMMERCIAL 38 $13,160,028 $81,351,470 $81,351,470459.2215 F4 REAL - COMMERCIAL OFFICE CONDO 5 $0 $12,425,154 $12,425,15432.8500 J2 REAL & TANGIBLE PERSONAL, UTIL 1 $0 $2,275,660 $2,275,660 J3 REAL & TANGIBLE PERSONAL, UTIL 3 $0 $9,165,620 $9,165,620 J4 REAL & TANGIBLE PERSONAL, UTIL 12 $0 $1,579,620 $1,579,620 J7 REAL & TANGIBLE PERSONAL, UTIL 5 $0 $748,370 $748,370 L1 BPP TANGIBLE COMERCIAL PROPER 103 $0 $11,033,403 $11,021,513 L3 BPP TANGIBLE COMMERCIAL LEASE 241 $0 $5,495,188 $5,495,188 L5 AIRCRAFT 1 $0 $21,600 $21,600 OA5 INVENTORY TOWNHOMES 5 $1,138,653 $1,420,815 $1,420,8150.4495 OC1 INVENTORY, VACANT PLATTED LOTS 4 $0 $74,200 $74,2000.7150 X 117 $0 $119,695,287 $0349.7343 Totals 2,155.7907 $61,656,199 $2,468,979,194 $2,263,867,277 Page 359 of 2428C28/652983 50 DENTON County As of Certification2021 CERTIFIED TOTALS C28 - TROPHY CLUB TOWN OF Property Count: 5,028 7/24/2021 1:45:43PM Effective Rate Assumption New Value TOTAL NEW VALUE MARKET:$61,656,199 TOTAL NEW VALUE TAXABLE:$60,309,365 New Exemptions Exemption Description Count EX-XV Other Exemptions (including public property, r 2 2020 Market Value $408,000 EX366 HB366 Exempt 31 2020 Market Value $110 ABSOLUTE EXEMPTIONS VALUE LOSS $408,110 Exemption Description Count Exemption Amount $01DisabilityDP $15,0002Disabled Veterans 30% - 49%DV2 $10,0001Disabled Veterans 50% - 69%DV3 $36,0006Disabled Veterans 70% - 100%DV4 $2,663,1044Disabled Veteran HomesteadDVHS $554,51497HomesteadHS $2,765,00079Over 65OV65 190PARTIAL EXEMPTIONS VALUE LOSS $6,043,618 NEW EXEMPTIONS VALUE LOSS $6,451,728 Increased Exemptions Increased Exemption AmountCountDescriptionExemption INCREASED EXEMPTIONS VALUE LOSS TOTAL EXEMPTIONS VALUE LOSS $6,451,728 New Ag / Timber Exemptions New Annexations New Deannexations Taxable ValueMarket ValueCount 1$0$0 Average Homestead Value Category A and E Count of HS Residences Average TaxableAverage HS ExemptionAverage Market 3,568 $497,532$8,282$505,814 Category A Only Count of HS Residences Average TaxableAverage HS ExemptionAverage Market 3,568 $497,532$8,282$505,814 Page 360 of 2428C28/652983 51 DENTON County As of Certification2021 CERTIFIED TOTALS C28 - TROPHY CLUB TOWN OF Lower Value Used Count of Protested Properties Total Market Value Total Value Used 25 $39,528,657.00 $32,764,587 Page 361 of 2428C28/652983 52 Jeff Law, Chief Appraiser Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 1 TOWN OF TROPHY CLUB 044 Appraisal Roll Information Valuation Summary as of July 21, 2021 2021 Certified Property Information I, Jeff Law, Chief Appraiser for the Tarrant Appraisal District, to the best of my ability do solemnly swear that the attached is that portion of the appraisal roll for the Tarrant Appraisal District which lists property taxable by the above-named entity and constitutes their Certified Appraisal Roll. APPRAISED VALUE (Considers Value Caps) - - - - - - - - - - - - - - - - - - - - - - - - -> $ 157,618,193 Number of Accounts: 235 Absolute Exemptions $ 12,314,889 Cases before ARB – Appraised Value $ 2,820,005 Incompletes $ 214,987 Partial Exemptions $ 2,945,616 In Process $ 0 NET TAXABLE VALUE - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - > $ 139,322,696 Appraised Value minus Absolute Exemption amount, minus Cases before ARB amount, minus Incompletes, minus Partial Exemptions, minus the In Process accounts equals the Net Taxable Value. ESTIMATED NET TAXABLE VALUE - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -> $ 141,334,488 Including suggested values to be used for pending ARB accounts (see page two), Incompletes (see page three) and In Process accounts (see page four). _________________________________ Jeff Law, Chief Appraiser 53 Jeff Law, Chief Appraiser Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 2 TOWN OF TROPHY CLUB 044 Appraisal Roll Information Valuation Summary as of July 21, 2021 2021 Appraisal Review Board Information Section 25.01 (c) of the State Property Tax code directs the Chief Appraiser to prepare a list of all properties under protest with the Appraisal Review Board and pending disposition at the time of value roll certification. The values below are from the ARB roll and are not included in the totals by the Chief Appraiser and represented on page 1 of this report. $ 2,820,005 Total appraised value of properties under protest. $ 2,707,912 Net taxable value of properties under protest. $ 1,895,538 Estimated minimum taxable value for the same properties. This value should be added to the net taxable value on page one. 54 Jeff Law, Chief Appraiser Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 3 TOWN OF TROPHY CLUB 044 Appraisal Roll Information Valuation Summary as of July 21, 2021 2021 Incomplete Property Information Section 26.01(d) of the State Property Tax Code directs the Chief Appraiser to prepare a list of all properties that are not on the appraisal roll and not included on the ARB roll. The values below are from the incomplete property listing and are not included in the totals by the Chief Appraiser and represented on page 1 of this report. The value of incomplete properties are subject to change and are also subject to appeal before the Appraisal Review Board. $ 214,987 Total appraised value of incomplete properties $ 166,076 Net taxable value of properties under of incomplete properties. $ 116,253 Estimated minimum taxable value for the same properties. This value should be added to the net taxable value on page one 55 Jeff Law, Chief Appraiser Tarrant Appraisal District 2500 Handley Ederville Road - Fort Worth, Texas 76118 - 817.284.0024 4 TOWN OF TROPHY CLUB 044 Appraisal Roll Information Valuation Summary as of July 21, 2021 2021 In Process Property Information The values below are from In Process properties and are not included in the totals by the Chief Appraiser and represented on page 1 of this report. $ 0 Total appraised value of In Process properties $ 0 Estimated net taxable value of In Process properties. This value should be added to the net taxable value on page one. 56 Tarrant Appraisal District TOWN OF TROPHY CLUB 044 Totals for Roll Instance July Roll 2021 Value Detail Market Appraised Counts Taxable Real Estate Residential 64,789,503 61,948,954 168 58,945,414 Real Estate Commercial 84,485,250 84,485,250 27 72,170,361 Real Estate Industrial 0 0 0 0 Personal Property Commercial 11,183,989 11,183,989 40 11,080,909 Personal Property Industrial 0 0 0 0 Mineral Lease Properties 0 0 0 0 Agricultural Properties 0 0 0 0 Total Value 160,458,742 157,618,193 235 142,196,684 Pending Detail Market Appraised Counts Taxable Cases Before ARB 2,935,777 2,820,005 8 2,707,912 Incomplete Accounts 214,987 214,987 15 166,076 In Process Accounts 0 0 0 0 Certified Value 157,307,978 154,583,201 212 139,322,696 7/17/2021 10:14:44 PM Page 207 of 521 57 TOWN OF TROPHY CLUB Exemption Detail Market Exempt Counts Appraised Absolute Public 9,800,550 9,800,550 9 9,800,550 Absolute Charitable 0 0 0 0 Absolute Miscellaneous 0 0 0 0 Absolute Religious & Private Schools 2,514,339 2,514,339 1 2,514,339 Indigent Housing 0 0 0 0 Nominal Value 0 0 0 0 Disabled Vet 10-29%373,242 5,000 1 353,932 Disabled Vet 30-49%0 0 0 0 Disabled Vet 50-69%0 0 0 0 Disabled Vet 70-99%1,658,373 60,000 5 1,574,081 Disabled Vet 100%985,997 805,332 3 961,399 Surviving Spouse Disabled Vet 100%0 0 0 0 Donated Disabled Vet 0 0 0 0 Surviving Spouse Donated Disabled Vet 0 0 0 0 Surviving Spouse KIA Armed Service Member 0 0 0 0 Transfer Base Value for SS Disable Vet 0 0 0 0 Inventory 0 0 0 0 Homestead State Mandated-General 0 0 0 0 Homestead State Mandated-Over 65 0 0 0 0 Homestead State Mandated-Disabled Person 0 0 0 0 Homestead State Mandated-Disabled Person Over 65 0 0 0 0 Homestead Local Option-General 52,489,977 631,627 129 49,765,200 Homestead Local Option-Over 65 15,071,056 1,352,050 41 13,958,852 Homestead Local Option-Disabled Person 0 0 0 0 Homestead Local Option-Disabled Person Over 65 0 0 0 0 Solar & Wind Powered Devices 0 0 0 0 Pollution control 0 0 0 0 Community Housing Development 0 0 0 0 Abatements 0 0 0 0 Historic Sites 0 0 0 0 Foreign Trade Zone 0 0 0 0 Misc Personal Property (Vehicles, etc.)54,169 54,169 2 54,169 Surviving Spouse of First Responder KLD 0 0 0 0 Transfer Base Value SS KIA Armed Service Member 0 0 0 0 Transfer Base Value SS of First Responder KLD 0 0 0 0 Property Damaged by Disaster 432,271 37,438 1 370,918 Total Exemptions 15,260,505 192 7/17/2021 10:14:44 PM Page 208 of 521 58 TOWN OF TROPHY CLUB Deferrals Market Deferred Counts Appraised Ag Deferrals 0 0 0 0 Scenic Deferrals 0 0 0 0 Public Access Airports 0 0 0 0 Other Deferrals 0 0 0 0 Total Deferrals 0 0 0 0 7/17/2021 10:14:44 PM Page 209 of 521 59 TOWN OF TROPHY CLUB New Exemptions Market Exempt Counts Appraised Absolute Public 0 0 0 0 Absolute Charitable 0 0 0 0 Absolute Miscellaneous 0 0 0 0 Absolute Religious & Private Schools 0 0 0 0 Indigent Housing 0 0 0 0 Nominal Value 0 0 0 0 Disabled Vet 10-29%0 0 0 0 Disabled Vet 30-49%0 0 0 0 Disabled Vet 50-69%0 0 0 0 Disabled Vet 70-99%0 0 0 0 Disabled Vet 100%0 0 0 0 Surviving Spouse Disabled Vet 100%0 0 0 0 Donated Disabled Vet 0 0 0 0 Surviving Spouse Donated Disabled Vet 0 0 0 0 Surviving Spouse KIA Armed Service Member 0 0 0 0 Transfer Base Value for SS Disable Vet 0 0 0 0 Inventory 0 0 0 0 Homestead State Mandated-General 0 0 0 0 Homestead State Mandated-Over 65 0 0 0 0 Homestead State Mandated-Disabled Person 0 0 0 0 Homestead State Mandated-Disabled Person Over 65 0 0 0 0 Homestead Local Option-General 764,911 10,000 2 764,911 Homestead Local Option-Over 65 0 0 0 0 Homestead Local Option-Disabled Person 0 0 0 0 Homestead Local Option-Disabled Person Over 65 0 0 0 0 Solar & Wind Powered Devices 0 0 0 0 Pollution control 0 0 0 0 Community Housing Development 0 0 0 0 Abatements 0 0 0 0 Historic Sites 0 0 0 0 Foreign Trade Zone 0 0 0 0 Misc Personal Property (Vehicles, etc.)30,652 30,652 1 30,652 Surviving Spouse of First Responder KLD 0 0 0 0 Transfer Base Value SS KIA Armed Service Member 0 0 0 0 Transfer Base Value SS of First Responder KLD 0 0 0 0 Property Damaged by Disaster 432,271 37,438 1 370,918 Total New Exemptions 78,090 4 7/17/2021 10:14:44 PM Page 210 of 521 60 TOWN OF TROPHY CLUB New Construction New Value Counts Taxable All Real Estate 0 0 0 New business in new improvement 0 0 0 Total New Construction 0 0 0 0 New Construction in Residential 0 0 0 New Construction in Commercial 0 0 0 Market Appraised Counts Taxable Annexation 0 0 0 0 Deannexation 0 0 0 0 Tax Ceiling Market Taxable Counts Ceiling Amount Over 65 15,071,056 11,551,001 41 35,119.00 Disable Person 718,242 683,932 2 2,138.00 Disabled Person Over 65 0 0 0 0.00 Total Ceilings 15,789,298 12,234,933 43 37,257.00 New Over 65 Ceilings 438,407 0 1 0.00 New Disabled Person Ceilings 0 0 0 0.00 New Disabled Person Over 65 Ceilings 0 0 0 0 Capped Accounts Market Cap Loss Counts Appraised Cap Total 28,911,811 2,724,777 73 26,187,034 New Cap this Year 23,099,368 1,789,967 57 21,309,401 All Exemptions by Group Market Exempt Counts Appraised Residential 52,489,977 2,891,447 129 49,765,200 Commercial 12,369,058 12,369,058 12 12,369,058 Industrial 0 0 0 0 Mineral Lease 0 0 0 0 Agricultural 0 0 0 0 Exemption Total 15,260,505 141 Market Exempt Counts Appraised Prorated Absolute 0 0 0 0 Multi-Prorated Absolute 0 0 0 0 Current Taxable Counts Appraised Value Loss - 25.25(d)0 0 0 Average Market Average Appraised Counts Average Taxable Averages for Value Single Family 406,498 388,572 152 369,560 7/17/2021 10:14:44 PM Page 211 of 521 61 Current Use Code Report - Certified Entity: 044 TOWN OF TROPHY CLUB Page 1 of 2 7/18/2021 7:48:18 PM G r o Category Roll Status # of Accts Market Value Appraised Value Taxable Value Ag Acreage Ag Deferred New Const. Value A -- "Residential SingleFamily"ARB 7 $2,889,329 $2,773,557 $2,661,464 0.0000 $0 $0 A -- "Residential SingleFamily"Certified 152 $61,787,822 $59,063,045 $56,173,198 0.0000 $0 $0 A -- "Residential SingleFamily" Totals:159 $64,677,151 $61,836,602 $58,834,662 0.0000 $0 $0 BC -- "MultiFamily Commercial"Certified 2 $21,600,000 $21,600,000 $21,600,000 0.0000 $0 $0 BC -- "MultiFamily Commercial" Totals:2 $21,600,000 $21,600,000 $21,600,000 0.0000 $0 $0 C1 -- "Vacant Land Residential"Certified 9 $112,352 $112,352 $110,752 0.0000 $0 $0 C1 -- "Vacant Land Residential" Totals:9 $112,352 $112,352 $110,752 0.0000 $0 $0 C1C -- "Vacant Land Commercial"Certified 2 $394,366 $394,366 $394,366 0.0000 $0 $0 C1C -- "Vacant Land Commercial" Totals:2 $394,366 $394,366 $394,366 0.0000 $0 $0 F1 -- "Commercial"Certified 13 $50,175,995 $50,175,995 $50,175,995 0.0000 $0 $0 F1 -- "Commercial" Totals:13 $50,175,995 $50,175,995 $50,175,995 0.0000 $0 $0 J3C -- "VarX Utility Electric Companies"Certified 3 $523,160 $523,160 $523,160 0.0000 $0 $0 J3C -- "VarX Utility Electric Companies" Totals:3 $523,160 $523,160 $523,160 0.0000 $0 $0 J4C -- "VarX Utility Telephone Companies"ARB 1 $46,448 $46,448 $46,448 0.0000 $0 $0 J4C -- "VarX Utility Telephone Companies"Certified 1 $1,940 $1,940 $1,940 0.0000 $0 $0 J4C -- "VarX Utility Telephone Companies" Totals:2 $48,388 $48,388 $48,388 0.0000 $0 $0 L1 -- "Personal Property Tangible Commercial"Certified 7 $10,303,771 $10,303,771 $10,303,771 0.0000 $0 $0 L1 -- "Personal Property Tangible Commercial"Incomplete 2 $85,393 $85,393 $85,393 0.0000 $0 $0 L1 -- "Personal Property Tangible Commercial"InProcess 1 $0 $0 $0 0.0000 $0 $0 L1 -- "Personal Property Tangible Commercial" Totals:10 $10,389,164 $10,389,164 $10,389,164 0.0000 $0 $0 L1C -- "VarX Commercial"Certified 11 $93,683 $93,683 $39,514 0.0000 $0 $0 L1C -- "VarX Commercial"Incomplete 13 $129,594 $129,594 $80,683 0.0000 $0 $0 This report contains All Excluding Absolutes Process Code: 220 Table Group Name: July Roll 62 Current Use Code Report - Certified Entity: 044 TOWN OF TROPHY CLUB Page 2 of 2 7/18/2021 7:48:18 PM G r o Category Roll Status # of Accts Market Value Appraised Value Taxable Value Ag Acreage Ag Deferred New Const. Value L1C -- "VarX Commercial"InProcess 1 $0 $0 $0 0.0000 $0 $0 L1C -- "VarX Commercial" Totals:25 $223,277 $223,277 $120,197 0.0000 $0 $0 ARB Totals:8 $2,935,777 $2,820,005 $2,707,912 0.0000 $0 $0 Certified Totals:200 $144,993,089 $142,268,312 $139,322,696 0.0000 $0 $0 Incomplete Totals:15 $214,987 $214,987 $166,076 0.0000 $0 $0 In Process Totals:2 $0 $0 $0 0.0000 $0 $0 Report Totals:225 $148,143,853 $145,303,304 $142,196,684 0.0000 $0 $0 This report contains All Excluding Absolutes Process Code: 220 Table Group Name: July Roll 63 Entity Exemptions Report 2021 JULY ROLL 044 TOWN OF TROPHY CLUB Page 1 of 3 7/19/2021 9:11:49 AM Exemption Type Certified Loss Count ARB Loss Count Incomplete Loss Count Total Loss Count Abatements $0 0 $0 0 $0 0 $0 0 Absolute Charitable $0 0 $0 0 $0 0 $0 0 Absolute Miscellaneous $0 0 $0 0 $0 0 $0 0 Absolute Public $9,800,550 9 $0 0 $0 0 $9,800,550 9 Absolute Religious & Private Schools $2,514,339 1 $0 0 $0 0 $2,514,339 1 Community Housing Development $0 0 $0 0 $0 0 $0 0 Disabled Vet 100%$805,332 3 $0 0 $0 0 $805,332 3 Disabled Vet 10-29%$5,000 1 $0 0 $0 0 $5,000 1 Disabled Vet 30-49%$0 0 $0 0 $0 0 $0 0 Disabled Vet 50-69%$0 0 $0 0 $0 0 $0 0 Disabled Vet 70-99%$60,000 5 $12,000 1 $0 0 $72,000 6 Donated Disabled Vet $0 0 $0 0 $0 0 $0 0 Foreign Trade Zone $0 0 $0 0 $0 0 $0 0 Historic Sites $0 0 $0 0 $0 0 $0 0 Homestead Local Option-Disabled Person $0 0 $0 0 $0 0 $0 0 Homestead Local Option-Disabled Person Over 65 $0 0 $0 0 $0 0 $0 0 Homestead Local Option-General $631,627 129 $30,093 6 $0 0 $661,720 135 Homestead Local Option-Over 65 $1,352,050 41 $70,000 2 $0 0 $1,422,050 43 Homestead State Mandated-Disabled Person $0 0 $0 0 $0 0 $0 0 Homestead State Mandated-Disabled Person Over 65 $0 0 $0 0 $0 0 $0 0 Homestead State Mandated-General $0 0 $0 0 $0 0 $0 0 Homestead State Mandated-Over 65 $0 0 $0 0 $0 0 $0 0 Indigent Housing $0 0 $0 0 $0 0 $0 0 Inventory $0 0 $0 0 $0 0 $0 0 Misc Personal Property (Vehicles, etc.)$54,169 2 $0 0 $48,911 2 $103,080 4 Nominal Value $0 0 $0 0 $0 0 $0 0 Pollution control $0 0 $0 0 $0 0 $0 0 Property Damaged by Disaster $37,438 1 $0 0 $0 0 $37,438 1 Solar & Wind Powered Devices $0 0 $0 0 $0 0 $0 0 Surviving Spouse Disabled Vet 100%$0 0 $0 0 $0 0 $0 0 Surviving Spouse Donated Disabled Vet $0 0 $0 0 $0 0 $0 0 64 Entity Exemptions Report 2021 JULY ROLL 044 TOWN OF TROPHY CLUB Page 2 of 3 7/19/2021 9:11:49 AM Exemption Type Certified Loss Count ARB Loss Count Incomplete Loss Count Total Loss Count Surviving Spouse KIA Armed Service Member $0 0 $0 0 $0 0 $0 0 Surviving Spouse of First Responder KLD $0 0 $0 0 $0 0 $0 0 Transfer Base Value for SS Disable Vet $0 0 $0 0 $0 0 $0 0 Transfer Base Value SS KIA Armed Service Member $0 0 $0 0 $0 0 $0 0 Transfer Base Value SS of First Responder KLD $0 0 $0 0 $0 0 $0 0 Subtotals ==>$15,260,505 192 $112,093 9 $48,911 2 $15,421,509 203 65 Entity Exemptions Report 2021 JULY ROLL 044 TOWN OF TROPHY CLUB Page 3 of 3 7/19/2021 9:11:49 AM Total Appraised *$157,618,193 Absolute Exempt $12,314,889 Cases Before ARB $2,820,005 Incompletes $214,987 Partial Exemptions $2,945,616 Calculated Net Taxable Value $139,322,696 Total # of Accounts *235 * Only includes totals from Agricultural Properties, Mineral Lease Properties, Personal Property Commercial, Personal Property Industrial, Real Estate Commercial, Real Estate Industrial, and Real Estate Residential. Entity Totals Exemption Type Certified Loss Count ARB Loss Count Incomplete Loss Count Total Loss Count Prorated Absolute (included in above Absolute categories)$0 0 $0 0 $0 0 $0 0 Deferral Type Certified Loss Count ARB Loss Count Incomplete Loss Count Total Loss Count Ag Deferrals $0 0 $0 0 $0 0 $0 0 Scenic Deferrals $0 0 $0 0 $0 0 $0 0 Subtotals ==>$0 0 $0 0 $0 0 $0 0 In Process $0 66 Entities Residential Graph Report 7/18/2021 7:24:52 PMTOWN OF TROPHY CLUB 2021 Total Parcel Counts:152 Average Market:406,498 Average NTV:369,560 67 Page 1 of 2 To: Mayor and Town Council From: Wade L. Carroll, Town Manager CC: Leticia Vacek, Town Secretary Mike Erwin, Finance Manager Re: Annual Service and Assessment Plan Town Council Meeting, September 13, 2021 Agenda Item: Consider and take appropriate action regarding a Resolution accepting an Annual Service and Assessment Plan Update for Authorized Services (Emergency Services) for the Trophy Club Public Improvement District No. 1 (The Highlands at Trophy Club), and the proposed Assessment Roll; setting a date for Public Hearing; authorizing the publication of notice and directing the mailing of notices as required by law; enacting other provisions relating thereto; and providing an effective date (W. Carroll). Strategic Link: Administrative & Financial Services – Exercise fiscal discipline in all Town operations. Background and Explanation: Annually, the Town Council accepts the Service and Assessment Plan update for Authorized Services (Emergency Services) for the Town of Trophy Club Public Improvement District No. 1 (The Highlands at Trophy Club), sets the date for a Public Hearing and authorizes the publication of Notice, and directs the mailings of such Notices as required by law. This notice states the approximate Total Annual Cost of the Authorized Services, which is figured after receiving the Fire Rate from Trophy Club Municipal Utility District (TCMUD) No. 1. Financial Considerations: The Emergency Services District (ESD) in the PID pays for $528,546 worth of fire expenditures. This is the district’s portion of fire services, the remainder is paid through the MUD’s property tax rate. If the ESD assessment was not in place the Town would be responsible for covering those expenditures. Legal Review: None applicable. 68 Page 2 of 2 Board/Commission/ or Committee Recommendation: None applicable. Staff Recommendation: Staff recommends approval of Resolution No. 2021-11 as presented Attachments: Resolution No. 2021-11 Town Council Approval: Mayor Alicia L. Fleury or designee 69 TOWN OF TROPHY CLUB, TEXAS RESOLUTION NO. 2021-11 A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS ACCEPTING AN ANNUAL SERVICE AND ASSESSMENT PLAN UPDATE FOR AUTHORIZED SERVICES (EMERGENCY SERVICES) FOR THE TOWN OF TROPHY CLUB PUBLIC IMPROVEMENT DISTRICT NO. 1 (THE HIGHLANDS AT TROPHY CLUB); SETTING A DATE FOR A PUBLIC HEARING; AUTHORIZING THE PUBLICATION OF NOTICE AND DIRECTING THE MAILING OF NOTICES AS REQUIRED BY LAW; ENACTING OTHER PROVISIONS RELATING THERETO; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, on March 16, 2007, the Town received a petition meeting the requirements of Sec. 372.005 of the Public Improvement District Assessment Act (the “Act”) requesting the creation of a public improvement district over a portion of the area of the Town to be known as The Town of Trophy Club Public Improvement District No. 1(the “District”); and WHEREAS, the petition contained the signatures of the owners of taxable property representing more than fifty percent of the appraised value of taxable real property liable for assessment within the District, as determined by the then current ad valorem tax rolls of the Denton Central Appraisal District and the signatures of property owners who own taxable real property that constitutes more than fifty percent of the area of all taxable property that is liable for assessment by the District; and WHEREAS, on May 7, 2007, after due notice, the Town Council of the Town (the “Town Council”) held the public hearing in the manner required by law on the advisability of the Improvement Projects and services described in the petition as required by Sec. 372.009 of the PID Act and made the findings required by Sec. 372.009(b) of the PID Act and, by Resolution No. 2008-08, adopted by a majority of the members of the Town Council, authorized the District in accordance with its finding as to the advisability of certain public improvement projects and services; and WHEREAS, on May 18, 2007, the Town published notice of its authorization of the District in the Trophy Club Times, a newspaper of general circulation in the Town; and WHEREAS, no written protests of the District from any owners of record of property within the District were filed with the Town Secretary within 20 days after May 18, 2007; and WHEREAS, on May 21, 2007, the Council adopted a resolution (the “Cost Resolution”) determining the total costs of the District improvements, directing the filing of a proposed assessment roll, and directing related action; and 70 RES 2021-11 Page 2 of 6 WHEREAS, pursuant to Sections 372.013 and 372.014 of the PID Act, the Town Council has directed the preparation of a Service and Assessment Plan Update for Authorized Services for the District (the “Plan”), such Plan is attached hereto as Exhibit “B”, covers a period of at least five years, and defines the annual indebtedness and the projected costs of the Authorized Services, as identified and defined in the Plan; and WHEREAS, the Plan Update includes an assessment plan that apportions the cost of the Authorized Services to be assessed against property in the District and such apportionment is made on the basis of special benefits accruing to the property because of the Authorized Services; and WHEREAS, after determining the total cost of the Authorized Services, the Town Council directed the preparation of an Assessment Roll that states the assessment against each parcel of land in the District and such Assessment Roll is attached to and a part of the Plan; and WHEREAS, the Town Council notes that the Plan and Assessment Roll may be amended with such changes as the Town Council deems appropriate before such Plan and Assessment Roll are adopted as final by the Town Council; and WHEREAS, the Town has determined to call a public hearing regarding the levy of assessments pursuant to the Plan and the Assessment Roll pursuant to Section 372.016 of the Act; and WHEREAS, the Town desires to publish notice of a public hearing to adopt the Plan and Assessment Roll in order to provide notice to all interested parties of the Town’s proposed levy of assessments against property in the District, pursuant to Section 372.016 of the Act; and WHEREAS, the Town desires to file the Annual Service Plan Update and Assessment Roll with the Town Secretary such that they are available for public inspection pursuant to Section 372.016 of the Act. NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS, THAT: Section 1. Findings. The findings and determinations set forth in the preambles hereto are hereby incorporated by reference for all purposes. Section 2. Calling Public Hearing. The Town Council hereby calls a public hearing (the “Public Hearing”) for 7:00 p.m. on September 27, 2021 at the regular meeting place of the Town Council of the Town of Trophy Club, Texas, Trophy Club Town Hall, 1 Trophy Wood Drive, Trophy Club, Texas, to consider approving the Updated Plan, with such changes and amendments as the Town Council deems necessary, and the Assessment Roll with such amendments to the assessments on any parcel as the Town Council deems necessary. After all objections made at such hearing have been heard, the Town Council may (i) levy the assessments as special assessments against each parcel of property in the District as set forth in the proposed Updated Plan and Assessment Roll; 71 RES 2021-11 Page 3 of 6 (ii) specify the method of payment of the assessment, and (iii) provide that assessments be paid in periodic installments. Notice of the hearing setting out the matters required by Section 372.016 of the Act shall be given by publication at least eleven (11) days before the date of the hearing, in a newspaper of general circulation in the Town. Notice of such hearing shall also be given by the mailing of a copy of the notice containing the information required by Section 372.016(b) of the Act at least eleven (11) days prior to the hearing to the current address of each owner of property liable for an assessment in the proposed Assessment Roll as reflected on the tax rolls of the Denton Central Appraisal District. All residents and property owners within the District, and all other persons, are hereby invited to appear in person, or by their attorney, and contend for or contest the Plan and the Assessment Roll, and the proposed assessments and offer testimony pertinent to any issue presented on the amount of the assessments, purpose of the assessments, special benefit of the assessments, and the costs of collection and the penalties and interest on delinquent assessments. At or on the adjournment of the hearing conducted pursuant to Section 372.016 on the proposed assessments, the Town Council must hear and pass on any objection to a proposed assessment. The Town Council may amend a proposed assessment on any parcel. The failure of a property owner to receive notice does not invalidate the proceeding. Section 3. Publication and Mailing of Notice. The Town Council hereby directs Town Staff or designee to cause the publication of Notice of the Public Hearing substantially in the form attached as Exhibit “A”; such publication to occur at least eleven (11) days before the date of the hearing. Further, the Town Council hereby directs Town Staff to give Notice of Hearing by the mailing of a copy of the notice at least eleven (11) days prior to the hearing to the current address of each owner of property liable for an assessment in the proposed Assessment Roll as reflected on the tax rolls of the Denton Central Appraisal District. Section 4. Conduct of Public Hearing. The Town Council shall convene at the location and at the time specified in the notice described above for the public hearing and shall conduct the public hearing in connection with its approval of the Plan and the Assessment Roll and the levy of the proposed assessments, including costs of collection and penalties and interest on delinquent assessments. At such public hearing, the Town Council will hear and pass on any objections to the Plan and the Assessment Roll and the levy of the proposed assessments (which objections may be written or oral). At or on the adjournment of the hearing, Council may amend a proposed assessment on any parcel. After all objections, if any, have been heard and passed upon, the Town may (i) levy the assessments as special assessments against each parcel of property in the District as set forth in the Plan and Assessment Roll, (ii) specify the method of payment of the assessment, and (iii) provide that the assessments be paid in periodic installments. 72 RES 2021-11 Page 4 of 6 Section 5. Filing of Plan Update and Assessment Roll. The Plan Update and Assessment Roll shall be filed in the office of the Town Secretary and be made available to any member of the public who wishes to inspect the same. A copy of the Annual Service and Assessment Plan Update for Authorized Services is attached hereto and incorporated herein as Exhibit “B”. Section 6. Effective Date. This Resolution shall become effective upon its passage in accordance with law. PASSED AND APPROVED by the Town Council of the Town of Trophy Club, Texas, on this 13th day of September 2021. Alicia L. Fleury, Mayor Town of Trophy Club, Texas ATTEST: [SEAL]APPROVED TO AS FORM: _________________________________ Leticia Vacek, Town Secretary J. David Dodd III, Town Attorney Town of Trophy Club, Texas Town of Trophy Club, Texas 73 RES 2021-11 Page 5 of 6 EXHIBIT “A” TOWN OF TROPHY CLUB NOTICE OF PUBLIC HEARING NOTICE IS HEREBY GIVEN THAT a public hearing will be conducted by the Town Council of the Town of Trophy Club, Texas on the 13th day of September, 2021 at 7:00 p.m. at the Trophy Club Town Hall at 1 Trophy Wood Drive, Trophy Club, Tarrant County, Texas 76262. The public hearing will be held to consider proposed assessments to be levied against the assessable property within THE TOWN OF TROPHY CLUB PUBLIC IMPROVEMENT DISTRICT NO. 1 (the “District”) pursuant to the provisions of Chapter 372 of the Texas Local Government Code, as amended. The general nature of the improvements are emergency services (the “Authorized Services”), including, without limitation, fire suppression and control, inspection services, arson investigations, hazardous material response, search and rescue, emergency recovery and extraction, pre-hospital medical stabilization or transportation of persons who are sick, injured, wounded, or otherwise incapacitated or helpless including basic life support ambulance services, advanced life support ambulance services, air ambulance services, and quick-response unit services provided by the Town. The Town has provided such services pursuant to an annual assessment within the District since 2007. The total annual cost of the Authorized Services for the Town’s fiscal year 2021-2022 is approximately $528,546. The boundaries of the District are described as follows: The District includes approximately 609.683 acres located within the corporate limits of the Town of Trophy Club, Denton County, Texas. The District is generally located to the north of Oakmont Drive, Oak Hill Drive and the Quorum Condominiums, east of the Lakes Subdivision and Parkview Drive, south of the Corp of Engineers Property and west of the Town’s eastern town limits. The District is more particularly described by metes and bounds and such description is available for inspection at Town Hall, 1 Trophy Wood Drive, Trophy Club, Texas 76262. All written or oral objections will be considered at the public hearing. A copy of the Service and Assessment Plan for Authorized Services and proposed Assessment Roll, which includes the assessments to be levied against each parcel in the District, is available for public inspection at the office of the Town Secretary, Town of Trophy Club, at 1 Trophy Wood Drive, Trophy Club, Texas 76262. WITNESS MY HAND AND THE OFFICIAL SEAL OF THE TOWN, this 13th day of September, 2021. ________________________ Leticia Vacek, Town Secretary Town of Trophy Club, Texas 74 RES 2021-11 Page 6 of 6 EXHIBIT “B” ANNUAL SERVICE AND ASSESSMENT PLAN UPDATE FOR AUTHORIZED SERVICES (EMERGENCY SERVICES) FOR THE DISTRICT 75 TOWN OF TROPHY CLUB NOTICE OF PUBLIC HEARING NOTICE IS HEREBY GIVEN THAT a public hearing will be conducted by the Town Council of the Town of Trophy Club, Texas on the 27th day of September, 2021 at 7:00 p.m. at the Municipal Building at 1 Trophy Wood Drive, Trophy Club, Texas 76262. The public hearing will be held to consider proposed assessments to be levied against the assessable property within THE TOWN OF TROPHY CLUB PUBLIC IMPROVEMENT DISTRICT NO. 1 (the “District”) pursuant to the provisions of Chapter 372 of the Texas Local Government Code, as amended. The general nature of the improvements are emergency services (the “Authorized Services”), including, without limitation, fire suppression and control, inspection services, arson investigations, hazardous material response, search and rescue, emergency recovery and extraction, pre-hospital medical stabilization or transportation of persons who are sick, injured, wounded, or otherwise incapacitated or helpless including basic life support ambulance services, advanced life support ambulance services, air ambulance services, and quick-response unit services provided by the Town. The Town has provided such services pursuant to an annual assessment within the District since 2007. The total annual cost of the Authorized Services for the Town’s Fiscal Year 2021- 2022 is approximately $528,546. The boundaries of the District are described as follows: The District includes approximately 609.683 acres located within the corporate limits of the Town of Trophy Club, Denton County, Texas. The District is generally located to the north of Oakmont Drive, Oak Hill Drive and the Quorum Condominiums, east of the Lakes Subdivision and Parkview Drive, south of the Corp of Engineers Property and west of the Town’s eastern town limits. The District is more particularly described by metes and bounds and such description is available for inspection at Town Hall, 1 Trophy Wood Drive, Trophy Club, Texas 76262. All written or oral objections will be considered at the public hearing. A copy of the Service and Assessment Plan for Authorized Services and proposed Assessment Roll, which includes the assessments to be levied against each parcel in the District, is available for public inspection at the office of the Town Secretary, Town of Trophy Club, at 1 Trophy Wood Drive, Trophy Club, Texas 76262. WITNESS MY HAND AND THE OFFICIAL SEAL OF THE TOWN, this 13th day of September, 2021. _________________________ Leticia Vacek, Town Secretary Town of Trophy Club, Texas 76 77 78 79 80 81 82 83 84 85 86 87 88 PID Assessment Rate 0.06412 67687 465542 469280 73937 465543 469281 82144 465544 469282 83515 465545 469283 84263 465546 469284 98639 465547 469286 98641 465548 469287 126407 465549 469288 171483 465550 469289 305643 465551 469290 314736 465552 469291 315393 465553 469292 329833 465554 469293 329944 465555 469294 330332 465556 469295 336888 465557 469296 338637 465558 469297 465509 465559 469298 465510 465560 469299 465511 465561 469300 465512 465562 469301 465513 465563 469302 465514 465564 469303 465515 465565 469304 465516 465566 469305 465517 465567 469306 465518 465568 469307 465519 465569 469308 465520 465570 469309 465521 465571 469310 465522 465572 469311 465523 465573 469312 465524 465574 469313 465525 465575 469314 465526 465576 469315 465527 465577 469316 465528 465578 469317 465529 465579 469318 465530 465580 469319 465531 465581 469320 465532 465582 469321 465533 465583 469322 465534 466259 469323 465535 466260 469324 465536 466261 469325 465537 469275 469326 465538 469276 469327 465539 469277 469328 465540 469278 469329 465541 469279 469330 Town of Trophy Club Public Improvement mDistrict No. 1 Emergency Services District 2021 Assessment Roll 89 PID Assessment Rate 0.06412 Town of Trophy Club Public Improvement mDistrict No. 1 Emergency Services District 2021 Assessment Roll 469331 470088 470179 469332 470089 470180 469333 470090 470181 469334 470091 470182 469335 470092 470183 469336 470093 470184 469337 470094 470185 469338 470095 470186 469343 470096 470187 469372 470097 470188 470048 470098 470189 470049 470099 470190 470050 470100 470191 470051 470101 470192 470052 470102 470193 470053 470103 470194 470054 470104 470195 470055 470105 470196 470056 470106 470197 470057 470107 470198 470058 470108 470199 470059 470109 470200 470060 470110 470201 470061 470111 470202 470062 470153 470203 470063 470154 470204 470064 470155 470205 470065 470156 470249 470066 470157 470250 470067 470158 470251 470068 470159 470252 470069 470160 470253 470070 470161 470254 470071 470162 470255 470072 470163 470256 470073 470164 470257 470074 470165 470258 470075 470166 470259 470076 470167 470260 470077 470168 470261 470078 470169 470262 470079 470170 470263 470080 470171 470264 470081 470172 470265 470082 470173 470266 470083 470174 470267 470084 470175 470268 470085 470176 470269 470086 470177 470270 470087 470178 47027190 PID Assessment Rate 0.06412 Town of Trophy Club Public Improvement mDistrict No. 1 Emergency Services District 2021 Assessment Roll 470272 498915 533292 470273 498916 533293 470274 498917 533294 470275 498918 533295 470276 498919 533296 470277 498920 533297 470278 498922 533298 470279 498923 533307 470280 498924 533309 470281 498925 533310 470282 498926 533311 470283 498927 533312 470284 498928 533313 470285 498929 533314 470286 498930 533315 470287 498931 533316 470288 498932 533317 470289 498933 533318 470290 498934 533319 470291 498935 533320 470292 498936 533321 470293 498937 533322 470294 498938 533323 470295 498939 533324 470296 498940 533325 470297 498945 533326 470298 498946 533327 470299 498947 533328 470300 498948 533329 470397 498949 533330 471214 498950 533331 471291 498951 533332 494650 498952 533333 498867 498953 533334 498868 498954 533335 498869 498955 533336 498870 498956 533337 498871 523472 533338 498873 525439 533339 498874 533255 533340 498875 533256 533341 498876 533257 533342 498877 533258 533343 498878 533259 533344 498879 533262 533345 498880 533264 533346 498911 533287 533347 498912 533289 533348 498913 533290 533349 498914 533291 53335091 PID Assessment Rate 0.06412 Town of Trophy Club Public Improvement mDistrict No. 1 Emergency Services District 2021 Assessment Roll 533351 533401 534866 533352 533402 534867 533353 533403 534868 533354 533404 534869 533355 533405 534870 533356 533406 534871 533357 533407 534872 533358 533408 534873 533359 533409 534874 533360 533410 534875 533361 533411 534876 533362 533412 534877 533363 533413 534878 533364 533414 534879 533365 533415 534880 533366 533416 534881 533367 533417 534882 533368 533418 534883 533369 533419 534884 533370 533420 534885 533371 533421 534886 533372 533422 534887 533373 533425 534888 533374 533428 534889 533375 533429 534890 533376 533430 534891 533377 533431 534892 533378 533432 534893 533379 533433 534894 533380 533434 534895 533381 533464 534896 533382 533480 534897 533383 533490 534898 533384 533498 536563 533385 533500 536564 533386 533501 536565 533387 534852 536566 533388 534853 536567 533389 534854 536568 533390 534855 536569 533391 534856 536570 533392 534857 536571 533393 534858 536572 533394 534859 536573 533395 534860 536574 533396 534861 536575 533397 534862 536576 533398 534863 536577 533399 534864 536578 533400 534865 53657992 PID Assessment Rate 0.06412 Town of Trophy Club Public Improvement mDistrict No. 1 Emergency Services District 2021 Assessment Roll 536580 557680 558374 536581 557681 558375 536582 557682 558376 536583 557683 558377 536584 557684 558378 536585 557685 558379 536586 557686 558380 536587 557687 558381 536588 558332 558382 536868 558333 558383 537217 558334 558384 537349 558335 558385 557641 558336 558386 557642 558337 558387 557643 558338 558388 557644 558339 558389 557645 558340 558390 557646 558341 558391 557647 558342 558392 557648 558343 558393 557649 558344 558394 557650 558345 558395 557651 558346 558396 557652 558347 558397 557653 558348 558398 557654 558349 558399 557655 558350 558400 557656 558351 558401 557657 558352 558402 557658 558353 558403 557659 558354 558404 557660 558355 558405 557661 558356 558406 557662 558357 558407 557663 558358 558408 557665 558359 558409 557666 558360 558410 557667 558361 558411 557668 558362 558412 557669 558363 558413 557670 558364 558414 557671 558365 558415 557672 558366 558416 557673 558367 558417 557674 558368 558418 557675 558369 558419 557676 558370 558420 557677 558371 558421 557678 558372 558422 557679 558373 55842393 PID Assessment Rate 0.06412 Town of Trophy Club Public Improvement mDistrict No. 1 Emergency Services District 2021 Assessment Roll 558424 558474 558524 558425 558475 558525 558426 558476 558526 558427 558477 558527 558428 558478 558528 558429 558479 558529 558430 558480 558530 558431 558481 558531 558432 558482 558532 558433 558483 558533 558434 558484 558534 558435 558485 558535 558436 558486 558536 558437 558487 558537 558438 558488 558538 558439 558489 558539 558440 558490 558540 558441 558491 558541 558442 558492 558542 558443 558493 558543 558444 558494 558544 558445 558495 558545 558446 558496 565346 558447 558497 565839 558448 558498 567352 558449 558499 567353 558450 558500 567354 558451 558501 567355 558452 558502 567356 558453 558503 567357 558454 558504 567358 558455 558505 567359 558456 558506 567360 558457 558507 567361 558458 558508 567362 558459 558509 567363 558460 558510 567364 558461 558511 567365 558462 558512 567366 558463 558513 567367 558464 558514 567368 558465 558515 567369 558466 558516 567370 558467 558517 567371 558468 558518 567372 558469 558519 567373 558470 558520 580345 558471 558521 580346 558472 558522 580347 558473 558523 58034894 PID Assessment Rate 0.06412 Town of Trophy Club Public Improvement mDistrict No. 1 Emergency Services District 2021 Assessment Roll 580349 580400 583249 580350 580401 583250 580351 580402 583251 580352 580403 583252 580353 580404 583253 580354 580405 583254 580355 580406 583255 580356 580407 583256 580357 580408 583257 580358 580409 583258 580359 580410 583259 580360 580411 583260 580361 580412 583261 580362 580413 583262 580363 580414 583263 580364 581612 583264 580365 583215 583265 580366 583216 583266 580367 583217 583267 580368 583218 583268 580369 583219 583269 580370 583220 583270 580371 583221 583271 580372 583222 583272 580373 583223 583273 580374 583224 583274 580375 583225 583275 580376 583226 583276 580377 583227 583277 580378 583228 583278 580379 583229 583279 580380 583230 583280 580381 583231 583281 580382 583232 583282 580383 583233 583283 580384 583234 583284 580385 583235 583285 580386 583236 583286 580387 583237 583287 580388 583238 583288 580389 583239 583289 580390 583240 583290 580392 583241 583291 580393 583242 583292 580394 583243 583293 580395 583244 583294 580396 583245 583295 580397 583246 583296 580398 583247 583297 580399 583248 58329895 PID Assessment Rate 0.06412 Town of Trophy Club Public Improvement mDistrict No. 1 Emergency Services District 2021 Assessment Roll 583299 583383 583473 583300 583384 583474 583301 583385 583475 583302 583386 583476 583303 583387 583477 583304 583388 583478 583305 583389 583479 583306 583390 583480 583307 583391 583481 583308 583392 583482 583309 583393 583483 583310 583394 583484 583311 583395 583485 583312 583396 583486 583313 583397 583487 583314 583398 583488 583315 583399 583489 583316 583400 583490 583317 583401 583491 583318 583402 583492 583319 583403 583493 583320 583404 583494 583321 583405 583495 583322 583406 583496 583323 583407 583497 583324 583408 583498 583325 583409 583499 583326 583410 583500 583327 583411 583501 583328 583412 583502 583329 583413 583503 583330 583414 583504 583331 583415 583505 583332 583416 583506 583333 583417 583507 583334 583418 583508 583335 583419 583509 583336 583420 583510 583337 583421 583511 583338 583422 583512 583339 583423 583513 583356 583424 583514 583375 583425 583519 583376 583426 583520 583377 583427 583521 583378 583428 583522 583379 583429 583523 583380 583470 583524 583381 583471 583525 583382 583472 58352696 PID Assessment Rate 0.06412 Town of Trophy Club Public Improvement mDistrict No. 1 Emergency Services District 2021 Assessment Roll 583527 583578 583630 583528 583579 583631 583529 583580 583632 583530 583581 583633 583531 583582 583634 583532 583583 583643 583533 583584 583644 583534 583585 583645 583535 583586 583646 583536 583587 583647 583537 583588 583648 583538 583589 583649 583539 583590 583650 583540 583591 583651 583541 583592 583652 583542 583593 583653 583543 583594 583654 583544 583595 583655 583545 583596 583656 583546 583597 583657 583547 583598 583658 583548 583599 583659 583549 583600 583660 583550 583601 583661 583551 583602 583662 583552 583603 583663 583553 583604 583664 583554 583605 583665 583555 583606 583666 583556 583607 583667 583557 583608 583668 583558 583609 583669 583559 583612 583670 583560 583613 583671 583561 583614 583672 583562 583615 583673 583563 583616 583674 583564 583617 583675 583565 583618 583676 583566 583619 583677 583567 583620 583678 583568 583621 583679 583569 583622 583680 583570 583623 583681 583571 583624 583682 583573 583625 583683 583574 583626 583684 583575 583627 583685 583576 583628 583686 583577 583629 58368797 PID Assessment Rate 0.06412 Town of Trophy Club Public Improvement mDistrict No. 1 Emergency Services District 2021 Assessment Roll 583688 635060 635110 583689 635061 635111 583690 635062 635112 583691 635063 635113 583692 635064 635114 583693 635065 635115 611444 635066 635116 620681 635067 635117 621956 635068 635118 622299 635069 635119 622300 635070 635120 622301 635071 635121 622302 635072 635122 622303 635073 635123 622304 635074 635124 622305 635075 635125 622306 635076 635126 622307 635077 635127 622308 635078 635128 622309 635079 635129 622310 635080 635130 622311 635081 635131 622312 635082 635132 622313 635083 635133 622314 635084 635134 622315 635085 635135 622316 635086 635136 622317 635087 635137 622318 635088 635138 622319 635089 635139 622320 635090 635140 622321 635091 635141 622322 635092 635142 622323 635093 635143 622324 635094 635144 622325 635095 635145 622326 635096 635146 622327 635097 635147 622328 635098 635148 622329 635099 635149 622330 635100 635150 631471 635101 635151 635052 635102 635152 635053 635103 635153 635054 635104 635154 635055 635105 635155 635056 635106 635156 635057 635107 635157 635058 635108 635158 635059 635109 63515998 PID Assessment Rate 0.06412 Town of Trophy Club Public Improvement mDistrict No. 1 Emergency Services District 2021 Assessment Roll 635160 667203 733756 635161 674251 744759 635162 681973 942882 650739 712035 20446646 657776 730909 20447888 667200 730930 99 100 FIXED ASSESSMENT: TAX RATE = $0.06412 TAX RATE = $0.06476 FY 22 $510,812 PARKS ROADS TRAILSLANDSCAPING AND IRRIGATION WATER DISTRIBUTION LINESDRAINAGE IMPROVEMENTS EMS SERVICES FIRE SUPPRESSION & CONTROL INSPECTION SERVICESARSON INVESTIGATIONS HAZARDOUS MATERIAL RESPONSE SEARCH AND RESCUE 0.99% TOTAL COST FOR FY 21 = EMERGENCY SERVICES ASSESSMENT: TOTAL COST FOR FY 22 =$528,546 This assessment pays for the proportionate share of Fire Services, just as residents outside of the PID pay their proportionate share through the MUD. FY 21 Property owners in the Public Improvement District also pay an assessment on public improvements constructed in the PID. In 2007, $27,500,000 in Series 2007 Bonds were issued for payment on thoroughfare improvements, water distribution systems, elevated water tank, wastewater collection systems, trail systems, open space and public parks within the boundaries of the PID. The annual assessment for FY22 is between $1,241.77 and $2,342.97 based on lot size and are programmed to increase by 1.5% each year. These payments are applicable until 2032. For information on individual payoff amounts, contact DTA at (949)955-1500. In 2007 the Town of Trophy Club created the first municipally bonded Public Improvement District (PID) in the State of Texas. The District was created principally to finance certain public improvement projects for the remaining portions of the residential component of the master planned development known as “The Highlands”. A Service and Assessment Plan was then established setting forth a plan to cover the costs for improvement projects and services which would be assessed against the properties within the District for payment of the special assessments. The PID District includes approximately 609 acres or 23% of the corporate limits located within the Town of Trophy Club. The District is generally located in the North and Northwest areas of Town. For a more precise location of the PID’s boundaries or to find out if your home is located in the PID, contact us at (682)237-2900. www.TROPHYCLUB.ORG/PID PUBLIC IMPROVEMENT DISTRICT ASSESSMENTS: PUBLIC IMPROVEMENT DISTRICT BOUNDARIES: home pays annually$320.60 which is approx. LESS$3.20 than last year, in FY 21. , Trophy Club $500,000 The AVERAGE 101 August 24, 2021 Page 1 of 6 TOWN OF TROPHY CLUB TOWN COUNCIL REGULAR SESSION MINUTES Tuesday, August 24, 2021; 7 PM The Trophy Club Town Council met in a Regular Meeting on Tuesday, August 24, 2021. The meeting was held at Town Hall, 1 Trophy Wood Drive in the Council Chambers. TOWN COUNCIL MEMBERS PRESENT: Alicia L. Fleury Mayor Greg Lamont Mayor Pro Tem, Place 1 Greg Wilson Council Member, Place 2 Dennis Sheridan Council Member, Place 3 Karl Monger Council Member, Place 4 Michael Geraci Council Member, Place 5 Philip Shoffner Council Member, Place 6 STAFF PRESENT: Wade Carroll Town Manager Leticia Vacek Town Governance Officer/Town Secretary/RMO David Dodd Town Attorney Patrick Arata Police Chief Jack Taylor Fire Chief Tony Jaramillo Director of Parks and Recreation Matt Cox Director of Community Development Mike Erwin Finance Manager Jill Lind Communications & Marketing Manager CALL TO ORDER AND ANNOUNCE A QUORUM Mayor Fleury called the meeting to order at 7 PM and noted a quorum present noting that all Council Members were present while Council Member Monger would join the meeting shortly. INVOCATION Pastor Barry Clingan, The Church at Trophy Lakes, delivered the Invocation and prayed for the Mayor, Council, Police Chief, Fire Chief, Town Manager and all Trophy Club Staff. PLEDGES Council Member Wilson led the pledges to the American Flag and Texas Flag. PUBLIC COMMENT(S) Mayor Fleury recognized Luann Wing of 1115 Wilshire Drive who spoke on the Political and Banner Signs Ordinance noting that Trophy Club was not adhering to the Ordinance. She indicated that the sign on Trophy Club Drive is disturbing and qualifies as a Political Sign. Council Member Shoffner called a point of order and noted that the Council does not have purview over the concern stated. Mayor Fleury recognized the point of order made by Council Member Shoffner and informed Ms. Wing that the Council cannot engage in discussion. Town Attorney Dodd explained that the Council does not have jurisdiction or purview over the concern she has raised. Mr. Carroll noted that the Town is enforcing the Sign Ordinance as written and noted that what she was asking; the Town cannot do. He invited Ms. Wing to another meeting to discuss her topic further. ANNOUNCEMENTS AND REPORTS 1. Business Spotlight – Dan’s Bagels Mayor Fleury welcomed Dan and Jennifer Hilbert, owners of Dan’s Bagels. Dan Hilbert reported that Dan’s Bagels is now open and introduced his wife, Jennifer. He added that they moved to Trophy Club 7 years ago and have made a lot of friends. He stated that initially he started making bad bagels and got into the science of it and perfected the New York Style Bagels. He added that their storefront is open by Tom Thumb and are open Wednesday thru Sunday from 7am to 2pm but they do sell out. They make bagels, homemade cream cheeses, and breakfast sandwiches. Mayor Pro Tem Lamont noted that since he is originally from New York; Dan’s Bagels are the real thing. Mayor Fleury added that they also have Bobcat Bagels, Rainbow Bagels and can customize any color bagel for the occasion. 102 August 24, 2021 Page 2 of 6 2. Recognition of Trophy Club Triton Swim Team for Winning the 2021 Texas Amateur Athletic Federation State Championship. (T. Jaramillo) Mr. Jaramillo stated that the age range of the Trophy Club Triton Swim Team varies from ages 4 to 65 who make it to the pool everyday by 5:30am for practice. He added that several of their achievements this year include their Master Swimmers breaking 3 records while the Team received 97 ribbons and medals combined. Mayor Fleury recognized all of the swimmers that compose the Trophy Club Triton Swim Team for winning the 2021 Texas Amateur Athletic Federation State Championship. Council Member Monger entered the meeting at this time. Mayor Fleury presented Head Coach Isabel Minnis and Assistant Coaches Zephan Carmody and Jarrod Carmody with Certificates of Recognition. Lastly, she indicated that all swimmers would receive a small token of appreciation of a Popcorn Treat. 3. Recognition of Trophy Club Police Officer Kenneth “Trey” Richardson for receiving the “Enforcement Hero Award” - Denton Police Chief Frank Dixon and Trophy Club Police Chief Patrick Arata. Denton Police Chief Frank Dixon and Trophy Club’s Police Chief, Patrick Arata presented Kenneth “Trey” Richardson with the “Enforcement Hero Award”. Mayor Fleury noted that this award is presented to the Officer from each agency with the most DWI Arrests in 2020 preventing an unknown number of injuries and/or fatalities. She added that Officer Richardson does his job with compassion and heart and thanked him. Lastly, she recognized Officer Richardson for receiving certification of completion of the Drug Recognition Program. Chief Arata presented the award to Officer Richardson and also congratulated him. Chief Frank Dixon presented the Trophy Club Police Department with the voluntary Best Practices in Law Enforcement Accreditation Program Award in which there are only 177 departments that have received the award in the State of Texas. Mr. Dixon stated that the Trophy Club Police Department is a Leader in the State of Texas. Mayor Fleury thanked Police Chief Arata as Trophy Club Police Department is one of 177 recipients out of 2,700 Police Departments in Texas. She also recognized TCEVA and all Police Officers. Council Member Wilson stated that Trophy Club is incredibly blessed to have Chief Patrick Arata as our Police Chief. Council Member Shoffner added that he has seen the amazing job that has been done with Police Chief Arata at the helm. Mayor Pro Tem Lamont mentioned that he comes from a law enforcement family dating back to 1940 and truly understands how difficult the job can be and thanked Chief Arata. Chief Arata thanked the Council for their support. 4. “Patriot Day Remembrance” Ceremony on September 11, 2021. (W. Carroll) Mr. Carroll announced the ceremony honoring those that fell during the 9/11 tragedy. He stated that the ceremony will take place on Saturday at 8:45am at the Fire Department. He mentioned the Roanoke Honor Guard will be there as well as a Bag Piper. He noted that a piece of Steel from the World Trade Center is mounted in front of the Fire Station and looked forward to seeing everyone. Mayor Fleury addressed Item 7 at this time. PROCLAMATIONS 5. Issuance of Proclamation 2021-20 recognizing September 6 through September 12, 2021 as “National Payroll Week” in Trophy Club. (Mayor Fleury) Mayor Fleury read and presented Proclamation 2021-20 to Wendy Weaver, Board member of the Dallas American Payroll Association. Council Member Monger moved to approve Proclamation 2021-20. Mayor Pro Tem Lamont seconded the motion. The motion carried as follows: AYE: Wilson, Sheridan, Monger, Geraci, Shoffner, Mayor Pro Tem Lamont, Mayor Fleury NAY: None ABSENT: None Mayor Fleury presented Proclamation 2021-20 to Wendy Weaver, Board Member of the Dallas American Payroll Association for “National Payroll Week”. 6. Issuance of Proclamation 2021-21 proclaiming September 2021 as “Live United Month” in Trophy Club. (Mayor Fleury) Mayor Fleury read and moved to approve Proclamation 2021-21. Council Member Lamont seconded the motion. The motion carried as follows: 103 August 24, 2021 Page 3 of 6 AYE: Wilson, Sheridan, Monger, Geraci, Shoffner, Mayor Pro Tem Lamont, Mayor Fleury NAY: None ABSENT: None Mayor Fleury presented Proclamation 2021-21 to Olivia Mata-Williams with the Denton County United Way for “Live United Month”. 7. Issuance of Proclamation 2021-22 proclaiming September 11, 2021 as “Patriot Day” in Trophy Club. (Mayor Fleury) Mayor Fleury read and moved to approve Proclamation 2021-22. Council Member Monger seconded the motion. The motion carried as follows: AYE: Wilson, Sheridan, Monger, Geraci, Shoffner, Mayor Pro Tem Lamont, Mayor Fleury NAY: None ABSENT: None Mayor Fleury presented Proclamation 2021-22 to Fire Chief Jack Taylor and Police Chief Patrick Arata for “Patriot Day”. CONSENT AGENDA 8. Take appropriate action approving the Regular Meeting Minutes of August 10, 2021. (L. Vacek) 9. Take appropriate action to approve Resolution 2021-07 for a Negotiated Settlement between the ATMOS Cities Steering Committee and ATMOS Energy Corp., Mid-Tex Division regarding the Company’s 2021 Rate Review Mechanism Filing; Declaring existing rates to be unreasonable, and Adopting Tariffs that reflect rate adjustments consistent with the negotiated settlement. (M. Erwin) 10. Take appropriate action regarding an Amendment to the Interlocal Agreement between the Town and Northwest Independent School District for School Resource Officer Services for Fiscal Year 2021-2022; authorizing the Mayor or her designee to execute all necessary documents. (P. Arata) 11. Take appropriate action approving Ordinance 2021-16 amending the Town of Trophy Club Sign Ordinance providing for election signs to be placed 90 days before an election and removed 10 days after an election as recommended by the Planning and Zoning Commission. (M. Cox) 12. Take appropriate action to approve an Interlocal Agreement (ILA) with the Town of Trophy Club and the Municipal Utility District No. 1 for Fire Protection Services. (W. Carroll) Mayor Pro Tem Lamont moved to approve Consent Agenda Items 8 through 12. Council Member Geraci seconded the motion. The motion carried as follows: AYE: Wilson, Sheridan, Monger, Geraci, Shoffner, Mayor Pro Tem Lamont, Mayor Fleury NAY: None ABSENT: None PUBLIC HEARING(S) 13. Conduct a Public Hearing on the Town of Trophy Club’s Fiscal Year 2021-2022 Annual Budget. (W. Carroll) Mayor Fleury declared the public hearing open at 7:55 pm on the Town’s Fiscal Year 2021-2022 Annual Budget. Mayor Fleury asked if there was anyone present that would like to speak; there being none, Mayor Fleury declared the public hearing closed at 7:56 pm. INDIVIDUAL ITEMS 14. Take appropriate action to approve Ordinance 2021-13 adopting the Town of Trophy Club Fiscal Year 2021-2022 Budget. (W. Carroll) 104 August 24, 2021 Page 4 of 6 Mayor Pro Tem Lamont moved to approve Ordinance 2021-13 adopting the Town of Trophy Club Fiscal Year 2021-2022 Budget. Council Member Monger seconded the motion. The motion carried as follows: AYE: Wilson, Sheridan, Monger, Geraci, Shoffner, Mayor Pro Tem Lamont, Mayor Fleury NAY: None ABSENT: None 15. Take appropriate action to approve Ordinance 2021-14 authorizing the issuance of the Town of Trophy Club, Texas, Combination Tax and Revenue Certificates of Obligation, Series 2021; levying a t ax, and providing for the security for and payment of said certificates; awarding the sale of the certificates; authorizing the execution and delivery of a paying agent agreement; approving the official statement; enacting other provisions related to the subject. (M. Erwin) Mayor Pro Tem Lamont moved to approve Ordinance 2021-14 authorizing the issuance of the Town of Trophy Club, Texas, Combination Tax and Revenue Certificates of Obligation, Series 2021; levying a tax, and providing for the security for and payment of said certificates, awarding the sale of the certificates; authorizing the execution and delivery of a paying agent agreement; approving the official statement; and enacting other provisions related to the subject. Council Member Monger seconded the motion. The motion carried as follows: AYE: Wilson, Monger, Geraci, Shoffner, Mayor Pro Tem Lamont, Mayor Fleury NAY: Sheridan ABSENT: None 16. Take appropriate action approving Ordinance 2021-15 accepting the Public Improvement District (PID Service and Assessment Plan for Infrastructure. (M. Erwin) Mayor Pro Tem Lamont moved to approve Ordinance 2021-15 accepting the Public Improvement District (PID) Service and Assessment Plan for Infrastructure. Council Member Shoffner seconded the motion. The motion carried as follows: AYE: Wilson, Sheridan, Monger, Geraci, Shoffner, Mayor Pro Tem Lamont, Mayor Fleury NAY: None ABSENT: None 17. Take appropriate action approving the Annual Licensing and Support from Tyler Technologies (Incode). (M. Erwin) Mayor Pro Tem Lamont moved to approve the Annual Licensing and Support from Tyler Technologies (Incode). Council Member Monger seconded the motion. The motion carried as follows: AYE: Wilson, Sheridan, Monger, Geraci, Shoffner, Mayor Pro Tem Lamont, Mayor Fleury NAY: None ABSENT: None 18. Future Agenda Items List. (W. Carroll) Mr. Carroll presented the Future Agenda Items List and noted that there were three items remaining on the list. He mentioned a meeting was held with the Public Arts Committee and staff will be working on getting some of the items from that meeting accomplished in the next couple of weeks. He stated that Item 2 on the list is the Strategic Plan for the Town that has a due date of December, 2021 and reported that staff is working on said plan. Mr. Carroll noted that Item 3 is the citizen’s survey that has been completed; thus, will remove said item from the list. He asked if there were items that Council would like to add to the list. Council Member Sheridan stated that he would like to add an item: 2015 Fund of $200,000 Earmarked for Police and now the 2022 Budget capital expenditures for radios and an amount of $8,500. Council Member Monger seconded. Council Member Monger requested to add an item: Modifying the existing Veteran’s Memorial to include and add “Space Force”. Mayor Fleury seconded. The motions were approved to add the two items denoted. 19. Take appropriate action to accept the Resignations from Greg Wilson, Council Member, Place 2 and Michael Geraci, Council Member, Place 5. (Mayor Fleury) Mayor Pro Tem Lamont moved to accept the Resignations from Greg Wilson, Council Member, Place 2 and Michael Geraci, Council Member, Place 5. Council Member Sheridan seconded the motion. Mayor Pro Tem Lamont noted that Greg Wilson 105 August 24, 2021 Page 5 of 6 is someone that he can truly call a best friend due to his honest and frank discussions. He also wished Michael and his family all the best. Council Member Monger stated that has gotten to know Michael Geraci a bit better than Greg Wilson but was honored to call them fellow residents and friends. He recognized them for stepping forward to serve our country in the past and now having stepped up to serve our Town as the election process can be an interesting experience. He told Michael that he hopes that in the future when his job calms down, he can come back to serving on Council. He also wished Greg the best of luck with his new job. Council Member Wilson stated that he is resigning due to accepting a position requiring him to relocate to Boston. He stated that it has been a real privilege and honor to work alongside everyone at Trophy Club. He stated that when he moved to Trophy Club 10 years ago, he was able to serve on EDC-4A which transitioned to EDC-4B then served on the MUD Board ending now with service on Council. He prayed that Trophy Club is better now than when he started and noted he will stay in contact with everyone. Council Member Shoffner thanked both Michael and Greg. He added that Greg was elected to the MUD during a time when the Town and the MUD did not have the best relationship. Today, the Town and the MUD have a good working relationship and didn’t think that the Town could thank him enough and those that served with Greg on the MUD. He wished Greg and his family well in Boston. Council Member Geraci stated that Council Member Monger said it best with some of us having the call to serve our nation and our Town. He stated that he enjoyed serving the Town and looks forward to serve again but sometimes work and life gets in the way. He expressed his appreciation to everyone that is voluntarily serving and in his case, he looked at his children and decided to make the call that family is important as he gets one shot at being a Dad and just being there for them. He added that it was a joy and honor to serve in this capacity as you get to serve people but at the same time it is not easy having to put oneself out there where people will make comments. He noted there will be a time where he looks forward to coming back but now he will first serve his children and be a Dad Leader. He added that he has enjoyed serving on Council even with the difficult discussions that they have had. Mayor Fleury noted that she had not seen those comments on FB and stated that everyone is tired of the negativity, hate and assumptions and told Michael not to worry over them. She added that the Council knew what kind of Father he is and love him and his beautiful family. She noted that the Council understood and put the Town first by putting his family first and resigning which is admirable. She thanked him for his military service and Community service to the Town. She expressed her appreciation to Greg Wilson and all that he has done and accomplished as he has put our first responders first. She wished both the best of luck, presented each with a crystal award for their service and announced that there was cake and snacks for them. The motion carried as follows: AYE: Sheridan, Monger, Shoffner, Mayor Pro Tem Lamont, Mayor Fleury NAY: None ABSENT: None 20. Take appropriate action approving Order/Ordinance 2021-17 Calling a Special Election of the Town of Trophy Club to be held on Tuesday, November 2, 2021, for the purpose of electing Two (2) Council Members. One Council Member for Place No. 2 for an Unexpired Term of Office to expire May 2023 and one Council Member for Place No. 5 for an Unexpired Term of Office to expire May 2022. (L. Vacek) Mayor Pro Tem Lamont moved to approve Order/Ordinance 2021-17 Calling a Special Election of the Town of Trophy Club to be held on Tuesday, November 2, 2021, for the purpose of electing Two (2) Council Members. One Council Member for Place No. 2 for an Unexpired Term of Office to expire May 2023 and one Council Member for Place No. 5 for an Unexpired Term of Office to expire May 2022. Council Member Monger seconded the motion. The motion carried as follows: AYE: Sheridan, Monger, Shoffner, Mayor Pro Tem Lamont, Mayor Fleury NAY: None ABSENT: None Mayor Pro Tem Lamont made a motion to approve Election Contracts with Denton County and Tarrant County for the November 2, 2021 Special Election. Council Member Sheridan seconded the motion. The motions carried as follows: 106 August 24, 2021 Page 6 of 6 AYE: Sheridan, Monger, Shoffner, Mayor Pro Tem Lamont, Mayor Fleury NAY: None ABSENT: None Town Governance Officer Vacek summarized the key election dates such as the filing of an application for a place on the ballot, last day to register to vote in the November 2nd Special Election, last day to receive an application for a mail in ballot among others. Mayor Fleury asked Mrs. Vacek to explain the Special Election and the cost. Mrs. Vacek stated that because the State is holding a Constitutional Amendment Election on November 2, 2021; the Town of Trophy Club will be able to participate jointly in said election which will minimize the cost of our Special Election. Mayor Fleury thanked Mrs. Vacek and noted that all election information will be posted on the Town’s Website under Elections. EXECUTIVE SESSION 21. Executive Session pursuant to the following sections of the Texas Government Code, Annotated, Chapter 551 (Texas Open Meetings Act). Mayor Fleury recessed the meeting into Executive Session at 8:22 pm pursuant to the following sections of the Texas Government Code, Annotated, Chapter 551 (Texas Open Meetings Act): 1) Section 551.071 Consultation with Attorney Discussion and possible action on an Interlocal agreement between the Town of Trophy Club and the Municipal Utility District. No. 1 2) Section 551.074 Personnel Matters a) Municipal Court Judge and Court Clerk Positions. b) Zoning Board of Adjustment Appointments. Reconvened into Open Session Mayor Fleury reconvened the meeting into Regular Session at 9:03PM. 22. Take appropriate action regarding Executive Session. Mayor Pro Tem Lamont moved to approve Resolution 2021-09 appointing Benjamin Brewster and Steven Boedeker to regular positions and Steve Bowman to an alternate position for all terms to expire September 30, 2022. Council Member Monger seconded the motion. The motion carried as follows: AYE: Sheridan, Monger, Shoffner, Mayor Pro Tem Lamont, Mayor Fleury NAY: None ABSENT: None ADJOURNMENT Mayor Fleury adjourned the meeting at 9:04 PM. _ Alicia L. Fleury, Mayor Attest: _ Leticia Vacek, TRMC/CMC/MMC Town Governance Officer/Town Secretary/RMO 107 1 9 0 Future Agenda Items September, 2021 Future Agenda Items will be divided into 3 Categories: 1) Current listing of all future agenda items requested by Council that have not been addressed. 2) Items that have been researched and are scheduled for a report to Council (first 2-4 weeks). 3) Items that Council has requested additional research/staff time on and will be brought back for public discussion at a Council Meeting. Council will be provided updates on items that require significant time. The Future Agenda Items list will be placed on the Council Meeting agenda to provide a status on all items. The current list will be reviewed and as items are completed; said items will be removed. The Council may add items as needed to the list. 1) Receive an update regarding Entryway Monumentation/Landscaping for the Town of Trophy Club. Town Mgr Carroll has developed a Scope of Work for the Entryway monumentation landscaping and finalist will present Project and Bids to the Committee. 2) Develop a Strategic Plan for the Town addressing future goals with budgetary needs for each department. Staff is Meeting on September 28 for Strategic Management Planning. Next step will be to schedule a Work Session with Council to discuss “Mission and Vision”. 3) Modifying the Existing Veteran’s Memorial to include “Space Force”. Staff is Meeting on September 16th with the Veteran’s Committee to present Bids and Develop a Plan for Next Steps. 4) Re-evaluate the total fiduciary need for the Police Department’s Drug Enforcement/Education Program and reallocate the appropriate Committed Funds to the Capital Replacement Fund for assistance in the purchase of Police Radios. Staff will present Drug Enforcement Plan and Re-Allocation Request to Council at the October 25, 2021 Meeting. Revised by LVacek Sept. 10, 2021 108