Consider and take appropriate action on Resolution R-13-26, a resolution of the City Council of the City of Kaufman, Texas, acknowledging and ratifying that the adoption of the Fiscal Year 2026-2027 Annual Budget will require raising more revenue from property taxes than in the previous Fiscal Year; and providing an effective date.

Staff Report & Agenda Item Details

City Council action to ratify the property tax revenue increase reflected in the FY27 budget is required in accordance with Texas Local Government Code Section 102.007(c). There must be a record vote on this item, just as there was on the adoption of the budget and the adoption of the tax rate, and this item must come after the vote on adopting the budget. FINANCIAL CONSIDERATIONS: This budget will raise more total property taxes than last year’s budget by $684,185.45 or 10.01%, and of that amount, $325,290.77 is tax revenue to be raised from new property added to the tax roll this year. The budget is adopted annually by the governing body of the City of Kaufman for revenues and expenditures of City funds. State law requires a separate vote by the City Council when the budget will raise more property tax revenue than was generated in the previous year. The vote required to ratify the property tax revenue increase reflected in the budget is in addition to and separate from the vote to adopt the budget or the vote to set the tax rate. Adoption of the annual budget constitutes the proposed revenues and expenditures as approved by the governing body for the fiscal year.

This motion is scored as RESTRAINS_GOVERNMENT (Impact Weight: 8.8/10). Under the Bastiat Liberty Watchdog Index, voting YES on measures that cap or reduce ad valorem tax burdens, expand taxpayer exemptions, retire debt early, enforce competitive bidding caps, or remove regulatory/zoning barriers to private property rights earns a positive Pro-Liberty score.