The Mayor and City Council request that all cell phones be turned off or set to vibrate. Members of the audience are requested to step outside the Council Chambers to respond or to conduct a phone conversation.

Those who wish to speak may fill out a form or email the City Secretary prior to the meeting.

BACKGROUND

The City of Sachse has participated in the Household Hazardous Waste Interlocal Agreement with Dallas County since FY 2002-2003. The interlocal agreement allows Sachse residents to drop-off household hazardous waste materials at the Dallas County Home Chemical Collection Center facility, located at 11234 Plano Road in Dallas, free of charge by showing proof of Sachse residency.

The 2022 interlocal agreement permits four additional one-year renewals for a five-year total contract term authorized by Dallas County Court Order 2022-0661.

This is the first amendment to the 2022 interlocal agreement and was authorized by Dallas County Court Order 2023-0727.

OVERVIEW

This Agreement renewal will begin a new term from October 1, 2023, through September 30, 2024, and has no major changes. This service is also offered in addition to the two X-treme Green events provided by Community Waste Disposal (outside of this contract), which include household hazardous waste collection, held each year.

POLICY CONSIDERATIONS

There are no policy considerations affiliated with this item.

RECOMMENDATION

Approve the resolution for the FY2024 Renewal Agreement to the Household Hazardous Waste Interlocal Agreement with Dallas County.

BACKGROUND

The City received the certified 2023 appraisal rolls from Dallas County and Collin County Chief Appraisers. The combined Appraisal Review Board approved taxable values are $4,138,101,222. Taxable values include the City's TIRZ districts and values subject to tax ceilings.

OVERVIEW

The 2023 appraisal roll taxable value for Colling County was certified at $1,575,800,361 and includes Appraisal Review Board approved taxable values, plus the lower value used for properties remaining under protest, minus exemptions already granted on properties remaining under protest. The taxable value certified by the Dallas County Central Appraisal District is $2,562,300,861 and includes estimated net taxable values under protest. The total appraisal roll increased by $560,358,455, or 15.66% compared to the 2022 taxable value of $3,577,742,767.

POLICY CONSIDERATIONS

Section 26.04 of the Texas Tax Code states that a taxing unit's assessor "shall submit the appraisal roll for the taxing unit showing the total appraised, assessed, and taxable values of all property and the total taxable value of new property to the governing body of the taxing unit by August 1 or as soon thereafter as practicable."

The City is required to accept the appraisal rolls annually. The Dallas County Appraisal District and Collin County Appraisal District are responsible for determining the appraised values for all properties in the City of Sachse. These values are certified annually by the Chief Appraisers of Dallas County and Collin County Central Appraisal Districts.

RECOMMENDATION

Accept the 2023 certified tax rolls as approved by the Dallas County and Collin County Appraisal Districts.

BACKGROUND

State law requires municipalities to submit to their governing boards and publish on the City's website a notice showing their no-new-revenue and voter-approval tax rates for the upcoming fiscal year.

This item is being submitted for transparency purposes relative to the no-new-revenue rate. A complete discussion of the proposed tax rate will be addressed during the regular agenda item E#, which is the consideration of the proposed tax rate as recommended by the City Manager.

OVERVIEW

The no-new revenue rate will produce the same amount of tax revenue if applied to the same properties in both 2022 and 2023. The voter-approval rate is the highest tax rate the City can set without holding an election to seek voter approval of the rate.

All taxing units that levied property taxes in 2022 and intend to levy them in 2023 must calculate a no-new-revenue tax rate and a voter-approval tax rate. Although the actual calculation is more detailed, the City's no-new-revenue tax rate is generally equal to the prior year's taxes divided by the current taxable value of properties that were also on the tax roll in the prior year.

The no-new-revenue tax rate is intended to enable the public to evaluate the relationship between taxes for the current year and taxes that a proposed tax rate would produce if applied to the same properties in both years.

The voter-approval tax rate is split into two separate components: an operating and maintenance rate and a debt rate. The voter-approval rate calculation allows municipalities to raise 3.5 percent of the prior year's operating and maintenance money plus the necessary debt rate.

POLICY CONSIDERATIONS

Section 26.04 of the Texas Tax Code states that by August 7, or as soon thereafter as practicable, the designated officer or employee shall submit the no-new-revenue and voter-approval tax rates to the City Council. State law also requires municipalities to publish the no-new-revenue tax rate and a voter-approval tax rate and to hold one public hearing if the proposed tax rate exceeds the lower of the no-new revenue or voter-approval tax rate.

RECOMMENDATION

Accept the submission of the 2023 no-new-revenue tax rate of $0.626779 per $100 taxable value and the voter-approval tax rate of $0.803834 per $100 taxable value.

BACKGROUND

The Texas Local Government Code requires the City to hold a public hearing on the proposed budget and publish the notice for this meeting in addition to the notice required under Truth in Taxation guidelines.

OVERVIEW

The September 5 City Council meeting fulfills the public hearing requirements of the Local Government Code. Staff will submit the notice of the public hearing on the proposed budget to print in the August 24 Sachse News.

POLICY CONSIDERATIONS

Chapter 1022 of the Texas Local Government Code requires the City to hold a public hearing on the proposed budget and publish the notice for this meeting in addition to the notice required under Truth in Taxation guidelines.

RECOMMENDATION

Approve scheduling a public hearing on the FY 2023-2024 Proposed Budget for September 5, 2023, at 6:30p.m. with the meeting taking place in the Council Chambers of Sachse City Hall, located at 3815-B Sachse Road, Sachse, Texas 75048.

BACKGROUND

Texas Property Tax Code requires the City to hold a public hearing and publish a newspaper ad for a tax rate that exceeds the no-new-revenue or voter-approval rate. 

OVERVIEW

According to Section 26.05(d) of the Property Tax Code, the City is required to hold one public hearing and publish a newspaper ad if proposing to consider a tax rate that exceeds the lower of the voter-approval rate ($0.803834) or the no-new-revenue rate ($0.626779). The proposed rate of $0.650416 exceeds the no-new-revenue rate of $0.626779 by $0.023637 and requires a public hearing and published newspaper ad.

Section 26.05(e) of the Texas Property Tax Code states that a meeting to vote on the tax increase may not be held later than the seventh day after the date of the public hearing. Due to this limitation, staff requests to hold the public hearing and vote on the tax rate at the City Council September 18 regular meeting. A hearing on this date satisfies tax code requirements. 

POLICY CONSIDERATIONS

Per Section 26.05(d) of the Texas Property Tax Code, the City is required to hold one public hearing and publish a newspaper ad if proposing to consider a tax rate that exceeds the no-new-revenue or voter-approval rate, whichever is lower. Section 26.05(e) of the Texas Property Tax Code states that a meeting to vote on the tax increase may not be held later than the seventh day after the date of the public hearing. 

RECOMMENDATION

Approve scheduling a public hearing on the FY 2023-2024 proposed tax rate for September 18, 2023, at 6:30p.m. with the meeting taking place in the Council Chambers of Sachse City Hall, located at 3815-B Sachse Road, Sachse, Texas 75048.

BACKGROUND

The Public Improvement District Assessment Act (the PID Act), Texas Local Government Code, Chapter 372, as amended, authorizes the City Council to create a public improvement district within the city. On January 22, 2019, the Council approved Resolution No. 3905 authorizing, establishing, and creating the Sachse Public Improvement District No. 1, and, on December 2, 2019, the Council approved Resolution No. 3958 adding land to the District. On October 5, 2020, the City Council adopted Resolution No. 3995 determining total costs for certain operation and maintenance services to be undertaken for the benefit of property within the District (the Authorized Services), approving a preliminary service and assessment plan and calling for a public hearing to consider the proposed assessments. The City Council held the Assessment Hearing on October 26, 2020, and, upon closing of the Assessment Hearing, the City Council adopted Ordinance No. 3999 approving the "Sachse Public Improvement District No. 1 Operation and Maintenance Service and Assessment Plan." 

The City Council approved a resolution accepting and approving the preliminary 2023 O&M annual service plan update for the Sachse Public Improvement District No. 1 at The Station and called for the public hearing during the Special City Council Meeting on Monday, July 31, 2023. The affected property owners were mailed notices and a notice of the public hearing was published in the Sachse News. 

Mary Petty, the PID Administrator for the City of Sachse with P3 Works, will be available to answer any questions about this item.

POLICY CONSIDERATIONS

This action item is authorized under Chapter 372 of the Texas Local Government Code and is contemplated within the original Development Agreement between the City and PMB Station Land LP that was executed on October 3, 2018. 

RECOMMENDATION

Conduct a public hearing and adopt an ordinance ratifying and approving an operations and maintenance service and assessment plan update for maintenance of authorized improvements for the Sachse Public Improvement District No. 1, levying special assessments against certain property in the District and approving all other matters related thereto.

BACKGROUND

The Public Improvement District Assessment Act (the PID Act), Texas Local Government Code, Chapter 372, as amended, authorizes the City Council to create a public improvement district within the city. On January 22, 2019, the Council approved Resolution No. 3905 authorizing, establishing, and creating the Sachse Public Improvement District No. 1, and on December 2, 2019, the Council approved Resolution No. 3958 adding land to the District. 

POLICY CONSIDERATIONS

This action item is authorized under Chapter 372 of the Texas Local Government Code and is contemplated within the original Development Agreement between the City and PMB Station Land LP that was executed on October 3, 2018. 

RECOMMENDATION

Approve an ordinance approving the 2023 Annual Service Plan Update to the Service and Assessment Plan, including the Assessment Roll, for the Sachse Public Improvement District No. 1 in accordance with Chapter 372, Texas Local Government Code, as amended; and providing an effective date.

BACKGROUND

The City Council should adopt a tax rate that will, at a minimum, support the operations and cover the debt obligations of the City for the 2023-2024 fiscal year. The proposed rate of $0.650416 per $100 of assessed property values accomplishes this criteria. 

According to Section 26.05(d) of the Property Tax Code, the City is required to hold one public hearing and publish a newspaper ad if proposing to consider a tax rate that exceeds the no-new-revenue or voter-approval rate, whichever is lower. The proposed rate of $0.650416 exceeds the No-New-Revenue rate of $0.626779 by $0.023637 and requires a public hearing and published newspaper ad.

The rate the City finally adopts can be lower than the proposed and published rate but cannot exceed the proposed and published rate without undergoing the required posting requirements and timeframes. This item requires a record vote.

OVERVIEW

A public meeting to vote on the proposed tax rate will be held at 6:30 p.m. on September 18, 2023. The public may express their support for or opposition to the proposed tax rate by contacting the City of Sachse or by attending the public meeting mentioned above.

POLICY CONSIDERATIONS

The City's Comprehensive Financial Policy states that the debt-to-operational component of the tax rate should not exceed 30%. The current proposed budget requests to raise that rate to 35%. The proposed rate of $0.650416 is comprised of a Maintenance and Operations (M&O) rate of $0.456209, which is 70.14% of the total rate, and an Interest and Sinking (I&S) rate of $0.194207, which is 29.86%. Therefore, the proposed tax rate meets the requirement.

RECOMMENDATION

Approve placing a proposal to adopt a tax rate of $0.650416 per $100 of assessed property values for the 2023-2024 fiscal year as an action item on the September 18, 2023, City Council meeting agenda.

BACKGROUND

The City of Sachse's Capital Improvement Plan (CIP) is a road map by which the City plans and completes key short-term and long-term infrastructure and facility projects. The CIP includes maintenance and expansion projects throughout the city, including streets, public utilities, drainage, parks, facilities, and special projects. 

OVERVIEW

The purpose of this item is to update Council on current projects and discuss primary capital infrastructure expansion needs identified in the CIP. Staff has prepared a presentation identifying key projects and potential funding options to discuss. Staff will utilize the feedback from the City Council to further develop a long-range plan for the funding and execution of the projects identified as most important.

POLICY CONSIDERATIONS

The City performs updates to the CIP on an annual basis as a part of the budget process. In addition, the City has a long-range list of capital project needs.

RECOMMENDATION

Discuss and provide feedback on the future projects and move forward into planning and discuss budgeting options to fund key projects.

BACKGROUND

City Charter requires that not later than the 15^th day of August of each year, the City Manager prepare and submit the proposed budget covering the next fiscal year to the City Council. The 2023-2024 fiscal year proposed budget was submitted to Council and available to the public online and in the City Secretary's office on August 15, 2023.

OVERVIEW

The Proposed Budget is the product of previously held budget discussions with the City Council along with a financial update presented to Council on July 31, 2023. The Proposed Budget was submitted to the City Council, posted on the City's website, placed on file with the City Secretary, and placed at the Sachse Public Library for inspection. A public hearing on the budget is scheduled at 6:30 p.m. on September 5, 2023.

POLICY CONSIDERATIONS

This document sets the financial and operational direction of the City for the next fiscal year.

RECOMMENDATION

Accept the City Manager's Proposed Budget for programs and services for the 2023-2024 fiscal year.

BACKGROUND

The Master Fee Schedule is a convenient tool for residents and customers to acquaint themselves with various charges for City Services. The schedule can be updated periodically for necessary changes without amending the associated ordinance.

OVERVIEW

The Master Fee Schedule is considered annually during the Budget approval process. The Master Fee Schedule is scheduled to return to the City Council for adoption on September 5th.

POLICY CONSIDERATIONS

To the extent allowed by law, general and special fees and charges to be assessed and collected by the City of Sachse are authorized by the Code of Ordinances. Fees and charges are maintained in a master fee schedule, which is kept on file with the City Secretary, and must be amended from time to time.

RECOMMENDATION

Discuss amending the Master Fee Schedule by amending services.