TAX EXEMPTIONS AND COLLECTION PENALTIES Mark

Staff Report & Agenda Item Details

TAX EXEMPTIONS AND COLLECTION PENALTIES Mark W. Brooks of Young & Brooks advised the board that it would be appropriate for the District to consider any revisions it wishes to make to the District's tax exemptions for purposes of the 2023 tax year, and also whether to continue the authorized implementation of the tax collection penalties. After discussion, it was the consensus of the board to (i) continue the homestead exemption for residents of the District in the amount of 20% of market value or $5,000, whichever is greater, and the additional homestead exemption for residents of the District who are disabled or 65 years of age or older, in the amount of $25,000.00, (ii) continue the authorized implementation of tax collection penalties pursuant to Sections 33.07, 33.08 and 33.11 of the Texas Property Tax Code, and (iii) make such exemptions and tax collection penalties applicable for tax year 2023, and continuing thereafter until rescinded or otherwise modified. Proposed resolutions adopting these tax exemptions and tax collection penalties were reviewed. Upon motion duly made by Mr. Whisler, seconded by Mr. Armand, and unanimously carried, the proposed resolutions were passed and adopted, and the District's tax assessor/collector was authorized and instructed to issue the necessary notices for implementation of the penalties at the appropriate times. Copies of the resolutions are attached to these minutes. TAX ASSESSOR'S REPORT Debbie Bessire of Equi-Tax, Inc., the District's tax assessor, reported as to the status of District tax collections and responded to questions from the board. Ms. Bessire reported that the District is 82.0% collected for 2022 taxes, and over 99% collected for all prior years. After discussion, upon motion by Mr. Whisler, seconded by Mr. Rochow, and unanimously carried, the board approved the tax assessor's report and payment of the tax bills presented. BOOKKEEPER'S REPORT Kim Shelnutt of Myrtle Cruz, Inc., the District's bookkeeper, pres

This motion is scored as RESTRAINS_GOVERNMENT (Impact Weight: 2.0/10). 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.