ORDINANCE TO SET TAX RATE FOR 2014 ( SCHOOL YEAR)

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "ORDINANCE TO SET TAX RATE FOR 2014 (2014-2015 SCHOOL YEAR)"

Transcription

1 Attachment #1 ORDINANCE TO SET TAX RATE FOR 2014 ( SCHOOL YEAR) An ordinance levying an annual ad valorem tax for the year 2014, setting specific tax rates applicable to all real, personal, and mixed property situated within the Humble Independent School District, setting due date and providing for penalties and interest on delinquent taxes. BE IT ORDAINED by the Board of Trustees of the Humble Independent School District of Harris County, Humble, Texas: 1. That an ad valorem tax rate of $1.52 per $100 cash valuation as said values are fixed by the Appraisal Review Board, and the same is hereby levied for tax year 2014 on all real property, personal property, and mixed property located and situated within the confines and boundaries of the Humble Independent School District as of January 1, of this year. 2. That the above-specified ad valorem tax rate be distributed as follows: A. $1.17 rate for local maintenance and operations (M&O) fund. B. $.35 rate for debt service, bonded indebtedness, and interest and sinking (I&S) fund. 3. Any person failing to pay their taxes on or before January 31, 2015, shall be subject to the maximum penalties thereon allowed by law to be collected on delinquent taxes. All delinquent taxes shall bear interest at the highest per annum interest rate allowed by law to be collected on delinquent taxes and shall bear interest from the date of delinquency until paid. 4. Taxes which are due the Humble Independent School District that remain delinquent on July 1 st of the tax year in which they become delinquent for the 2014 and later tax years, on accounts which have been assigned to the Humble Independent School District s delinquent tax attorney on or before July 1 st, incur an additional penalty of 18% of the amount of taxes, penalty and interest due at the time the taxes, penalty, and interest are paid. Delinquent taxes for tax years 2012 and prior, will incur an additional penalty of 15% of the amount of taxes, penalty and interest due at the time the taxes, penalty, and interest are paid. Delinquent taxes for tax years 2013 and forward will incur an additional penalty of 18% of the amount of taxes, penalty and interest due at the time the taxes, penalty, and interest are paid. PASSED, APPROVED, AND EFFECTIVE THIS 14 th DAY OF October, Robert Scarfo President, Board of Trustees Attest: Keith Lapeze Secretary, Board of Trustees

2 Attachment #2 HUMBLE INDEPENDENT SCHOOL DISTRICT GUIDELINES FOR ADOPTING THE 2014 TAX RATE Introduction The Humble ISD Board of Trustees will consider the adoption of a 2014 tax rate at its meeting on October 14, If the rate adopted by the Board exceeds the rollback rate, an election will be required. After the rollback election, the tax statements will be sent out. Taxes for the 2014 tax year are due and payable when tax statements are issued and will be considered delinquent if not received at the Humble ISD Tax Office before February 1, General Guidelines 1. The governing body must publish the NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE before adopting an actual tax rate. This notice is to be published in a local newspaper 10 to 30 days before the date the budget is adopted. A quarter-page ad includes a comparison of property tax rates, comparison of property taxes on an average residence, and unencumbered fund balances. On May 14, 2014, these rates were published in the local Observer newspaper in accordance with state laws governing the publications. 2. The governing body must approve an annual budget before setting the tax rate. The Humble ISD budget was approved by the Board of Trustees at its meeting on May 27, The governing body is required to adopt its tax rate by September 30 or by the 60 th day after the taxing unit receives the certified appraisal roll, whichever date is later. The Harris County Appraisal District delivered the 2014 certified tax roll to the Humble ISD Tax Office on August 29, The governing body must adopt the tax rate in a public meeting. If the taxing unit does not adopt a tax rate which exceeds the rollback tax rate, no special meetings or additional newspaper ads are required before adoption of the tax rate. State law requires that the: Adoption of the tax rate must be a separate item on the agenda. Adoption of tax rate must be done by official action, such as an ordinance, specifying: Maintenance and Operations Tax Rate Debt Service Tax Rate

3 HUMBLE INDEPENDENT SCHOOL DISTRICT 2014 PROPERTY TAX EXEMPTIONS 1. HOMESTEAD EXEMPTION $15, DISABILITY EXEMPTION $10, OVER-65 EXEMPTION $15,000 TOTAL POSSIBLE EXEMPTIONS FOR DISABLED HOMEOWNER $25,000 TOTAL POSSIBLE EXEMPTIONS FOR HOMEOWNER 65 OR OLDER $30,000 NOTES: 1. Please contact the Harris County Appraisal District or the Humble ISD Tax Office for special terms and conditions relating to property tax exemptions. Taxpayer must be in residence on January 1 st of the year applying for the homestead exemption. 2. Special tax code rules apply to disabled veterans; exemptions range from $5,000 to $12,000 depending upon the individual s disability rating. In the 2009 session, the Texas Legislature enacted HB 3613 which added Section to the Texas Property Tax Code. This legislation created a full exemption from property taxes for veterans who are 100% disabled. 3. Special tax code rules apply to the over-65 exemption and the over-65 portable tax ceiling. 4. Special tax code rules apply to the Social Security disabled and the portable tax ceiling.

4 Humble ISD Attachment #4 Ten Year History of Tax Roll Property Values Adjusted Total Certified Tax Roll Tax Tax Tax Roll Adjustments Property Values/ % New Year Rate Property Values To Year End Fiscal Year End Change Improvements % $6,013,903,000 $517,851,436 $6,531,754, % $418,304, % $6,495,903,320 $627,126,662 $7,123,029, % $481,792, % $7,107,452,848 $658,063,017 $7,765,515, % $406,055, % $7,449,997,743 $936,607,518 $8,386,605, % $460,318, % $8,289,296,825 $1,259,298,603 $9,548,595, % $571,181, % $8,990,219,474 $1,424,007,226 $10,414,226, % $534,011, % $9,277,091,770 $1,346,970,956 $10,624,062, % $476,010, % $9,537,914,837 $1,027,063,046 $10,564,977,883 (0.56%) $258,425, % $10,103,000,274 $563,904,982 $10,666,905, % $220,632, % $10,070,151,036 $777,557,859 $10,847,708, % $236,207, % $10,323,420,729 $1,162,909,846 $11,486,330, % $296,685, % $11,405,544,635 (1) $355,590,802 5 Year Change to Adjusted Tax Roll Value $1,072,103,875 5 Year Average % Change to Adj. Tax Roll Value 2.00% 10 Year Change to Adjusted Tax Roll Value $4,954,576, Year Average % Change to Adj. Tax Roll Value 5.90% (1) The taxable value as certified by HCAD does not include the value of accounts still under protest; accounts on which the valuation is incomplete and notices have not been mailed; and properties which are accounts that are ready to notice and those which were recently noticed and on which the 30-day protest period has not elapsed. Final certified values for these properties will be included in supplemental rolls throughout the 2014 tax year.

5 HUMBLE INDEPENDENT SCHOOL DISTRICT Attachment #5 Collection of Delinquent Taxes Current taxes become delinquent on February 1 st of each year. The District begins assessing penalties and interest at that time according to the following schedule: Penalty % Interest % Total February 6% 1% 7% March 7% 2% 9% April 8% 3% 11% May 9% 4% 13% June 10% 5% 15% Taxpayers with delinquent taxes are notified in May that unpaid accounts will be submitted to the tax attorneys for enforcement of collection if they are not paid by July 1 st. The May notice, also, informs them that an additional 18% collection fee will be added as of July 1 st on all unpaid accounts. On July 1 st, taxes that remain delinquent are turned over to the delinquent tax attorneys to enforce collection. At this time the penalty increases to 12% while the interest percentage continues to increase by 1% per month plus the 18% collection fee. (For example, an unpaid account as of July 1 st would incur a penalty of 12%, interest of 6% and a collection fee of 18% on the sum of unpaid levy, penalty and interest.)

2013 Truth-In- Taxation

2013 Truth-In- Taxation 2013 Truth-In- Taxation A Guide for Setting School District Tax Rates Susan Combs Texas Comptroller of Public Accounts Texas Property Tax Table of Contents Introduction.... 1 Chapter 1: Truth-in-Taxation

More information

2012 Truth-In- Taxation

2012 Truth-In- Taxation 2012 Truth-In- Taxation Susan Combs Texas Comptroller of Public Accounts A Guide for Setting Tax Rates for Taxing Units Other than Schools Texas Property Tax Table of Contents Introduction.... 1 Chapter

More information

Understanding Texas Property Taxes

Understanding Texas Property Taxes Understanding Texas Property Taxes { Cheryl E. Johnson, PCC Galveston County Tax Assessor /Collector Property taxes are the primary* funding source for most local governments *Funding may also be secured

More information

Texas Property Tax System

Texas Property Tax System FAQ Texas Property Tax System What is Property Tax? Property taxes are local taxes that are assessed locally, collected locally and used locally. You pay your property taxes to the local tax collector.

More information

Senate Select Committee for Property Tax Reform & Relief

Senate Select Committee for Property Tax Reform & Relief Senate Select Committee for Property Tax Reform & Relief LOCAL TAXES VS. HOUSEHOLD INCOMES Statewide Since 2005, city and county property tax levies have increased much faster than median household incomes

More information

May 23, 1996 AGO 96-039. Mr. James D. Palermo Tampa City Attorney 315 East Kennedy Boulevard Fifth Floor Tampa, Florida 33602. Dear Mr.

May 23, 1996 AGO 96-039. Mr. James D. Palermo Tampa City Attorney 315 East Kennedy Boulevard Fifth Floor Tampa, Florida 33602. Dear Mr. May 23, 1996 AGO 96-039 Mr. James D. Palermo Tampa City Attorney 315 East Kennedy Boulevard Fifth Floor Tampa, Florida 33602 Dear Mr. Palermo: You ask substantially the following question: Which value

More information

Tax Department Most Frequently Asked Questions

Tax Department Most Frequently Asked Questions Tax Department Most Frequently Asked Questions 1102 Bob Bullock Loop Hours of Operation: P.O. Box 6548 Monday thru Friday 8am to 5pm Laredo, Texas 78042 Phone 956-727-6403 Fax 956-727-6404 Q: What is the

More information

Revised Tax Lien Procedures and Fees (changes in bold effective 7/12/2012) When are taxes normally do, and what happens if you pay your taxes late?

Revised Tax Lien Procedures and Fees (changes in bold effective 7/12/2012) When are taxes normally do, and what happens if you pay your taxes late? Revised Tax Lien Procedures and Fees (changes in bold effective 7/12/2012) When are taxes normally do, and what happens if you pay your taxes late? Property taxes due by 12/31 5% penalty if paid after

More information

ORDINANCE NO. 20954-09-2013

ORDINANCE NO. 20954-09-2013 ORDINANCE NO. 20954-09-2013 AN ORDINANCE PROVIDING FOR THE LEVY AND COLLECTION OF AN ANNUAL AD VALOREM TAX ON ALL PROPERTY, REAL, PERSONAL AND MIXED, SITUATED WITHIN THE TERRITORIAL LIMITS OF THE CITY

More information

Dec. 7, Texas Comptroller of Public Accounts

Dec. 7, Texas Comptroller of Public Accounts Presentation to the Senate Select Committee on Property Tax Reform & Relief The Honorable Paul Bettencourt, Chair Overview of Property Tax System in Texas Dec. 7, 2015 Presented by: Phillip Ashley, Associate

More information

Adopting a City Budget and Property Tax Rate Training Austin Texas February 2015

Adopting a City Budget and Property Tax Rate Training Austin Texas February 2015 Adopting a City Budget and Property Tax Rate Training Austin Texas February 2015 Leela R. Fireside, Assistant City Attorney, Austin Texas. (contact info: leela.fireside@austintexas.gov or (512) 974-2163)

More information

RELEVANT GOVT CODE AND ED CODE SECTIONS FOR SCHOOL DIST GO BONDS

RELEVANT GOVT CODE AND ED CODE SECTIONS FOR SCHOOL DIST GO BONDS RELEVANT GOVT CODE AND ED CODE SECTIONS FOR SCHOOL DIST GO BONDS Issues of particular interest to Treasurer-Tax Collectors are highlighted in blue Added comments are highlighted in Yellow GOVERNMENT CODE

More information

Adopting a City Budget and Property Tax Rate Training Austin Texas February 2013

Adopting a City Budget and Property Tax Rate Training Austin Texas February 2013 Adopting a City Budget and Property Tax Rate Training Austin Texas February 2013 Leela R. Fireside, Assistant City Attorney, Austin Texas. (contact info: leela.fireside@ci.austin.tx.us or (512) 974-2163)

More information

OVERVIEW OF ARIZONA STATE PROPERTY TAX SYSTEM IN MARICOPA COUNTY

OVERVIEW OF ARIZONA STATE PROPERTY TAX SYSTEM IN MARICOPA COUNTY Maricopa County Department of Finance Prepared: 10/22/13 OVERVIEW OF ARIZONA STATE PROPERTY TAX SYSTEM IN MARICOPA COUNTY The following Overview of the Arizona State Property Tax System was prepared by

More information

Webinar: Taxes and Tax Liens: The What, Where, When and How of Taxes September 18, 2012

Webinar: Taxes and Tax Liens: The What, Where, When and How of Taxes September 18, 2012 Webinar: Taxes and Tax Liens: The What, Where, When and How of Taxes September 18, 2012 Taxes and Tax Liens Lisa. M Beville VP, Agency Support Services and Regional Education Coordinator Fidelity National

More information

Susan Combs Texas Comptroller of Public Accounts. Property Tax Basics. Texas Property Tax

Susan Combs Texas Comptroller of Public Accounts. Property Tax Basics. Texas Property Tax Susan Combs Texas Comptroller of Public Accounts Property Tax Basics Texas Property Tax January 2014 This publication is intended to provide customer assistance to taxpayers. It does not address all aspects

More information

Chapter 32 Utah Interlocal Financing Authority Act

Chapter 32 Utah Interlocal Financing Authority Act Chapter 32 Utah Interlocal Financing Authority Act 11-32-1 Short title. (1) This chapter shall be known as the "Utah Interlocal Financing Authority Act." (2) All bonds issued pursuant to authority of this

More information

Utah Property Tax Calendar

Utah Property Tax Calendar =Utah State Tax Commission Revised 11/01/2014 Before Jan. Jan. Taxing Entities Utah Property Tax Calendar January County, city and town legislative bodies and all taxing entities are to inform of boundary

More information

RESOLUTION AUTHORIZING TAX AND REVENUE ANTICIPATION NOTE

RESOLUTION AUTHORIZING TAX AND REVENUE ANTICIPATION NOTE SAMPLE TAX AND REVENUE ANTICIPATION NOTE PROCEEDINGS (A copy of these documents must be filed with the Department of Community and Economic Development prior to issuance of the note. This is a sample,

More information

Lee Central Appraisal District

Lee Central Appraisal District Lee Central Appraisal District 2014 Annual Report General Information The Property Tax Assistance Division of the Texas Comptroller's office requires appraisal districts to publish an annual report. This

More information

ROBERTSON COUNTY APPRAISAL DISTRICT 2015 ANNUAL REPORT

ROBERTSON COUNTY APPRAISAL DISTRICT 2015 ANNUAL REPORT ROBERTSON COUNTY APPRAISAL DISTRICT 2015 ANNUAL REPORT INTRODUCTION The Robertson County Appraisal District is a political subdivision of the State of Texas. The provisions of the Texas Property Tax Code

More information

COMMERCIAL CREDIT APPLICATION

COMMERCIAL CREDIT APPLICATION COMMERCIAL CREDIT APPLICATION Please fill out this form completely so that we may serve you better. Business Name: Phone: : Fax: Sale Pending: Yes No Amount of Sale: Salesperson: Mailing Address: Shipping

More information

CHAPTER 2014-254. Committee Substitute for Committee Substitute for House Bill No. 1445

CHAPTER 2014-254. Committee Substitute for Committee Substitute for House Bill No. 1445 CHAPTER 2014-254 Committee Substitute for Committee Substitute for House Bill No. 1445 An act relating to the Citrus County Hospital Board, Citrus County; amending chapter 2011-256, Laws of Florida; authorizing

More information

Appraisal Districts. Who governs a local county appraisal district? How are directors chosen? How is an appraisal district funded?

Appraisal Districts. Who governs a local county appraisal district? How are directors chosen? How is an appraisal district funded? Appraisal Districts Who governs a local county appraisal district? A local board of directors governs the appraisal district. How are directors chosen? The governing bodies of the taxing units that vote

More information

Delta County Appraisal District

Delta County Appraisal District Delta County Appraisal District VALUING PROPERTY Each county s appraisal district determines the value of all taxable property within the county. Before the appraisals begin, the district compiles a list

More information

Council Meeting: 11/15/2011 Agenda: Public Hearings Item #: 9.a. and 9.b

Council Meeting: 11/15/2011 Agenda: Public Hearings Item #: 9.a. and 9.b Council Meeting: 11/15/2011 Agenda: Public Hearings Item #: 9.a. and 9.b CITY OF KIRKLAND Department of Finance & Administration 123 Fifth Avenue, Kirkland, WA 98033 425.587.3100 www.kirklandwa.gov MEMORANDUM

More information

DICKENS COUNTY APPRAISAL DISTRICT 2015 LOCAL REPORT

DICKENS COUNTY APPRAISAL DISTRICT 2015 LOCAL REPORT DICKENS COUNTY APPRAISAL DISTRICT 2015 LOCAL REPORT ORGANIZATION OF DICKENS COUNTY APPRAISAL DISTRICT Jurisdictions (Taxing Units) Dickens County Spur ISD Patton Springs ISD City of Dickens City of Spur

More information

150-303-405 (Rev. 6-09)

150-303-405 (Rev. 6-09) A Brief History of Oregon Property Taxation 150-303-405-1 (Rev. 6-09) 150-303-405 (Rev. 6-09) To understand the current structure of Oregon s property tax system, it is helpful to view the system in a

More information

AGENDA SPECIAL MEETING OF THE BOARD OF TRUSTEES. October 7, 2014 3:30 p.m.

AGENDA SPECIAL MEETING OF THE BOARD OF TRUSTEES. October 7, 2014 3:30 p.m. AGENDA SPECIAL MEETING OF THE BOARD OF TRUSTEES October 7, 2014 3:30 p.m. HCC Administration Building 3100 Main, 2nd Floor, Seminar Room B Houston, Texas 77002 Strategic Plan 2012-2015 Creating Opportunities

More information

Notice to Delinquent Taxpayers

Notice to Delinquent Taxpayers Notice to Delinquent Taxpayers Department of the Treasury Alcohol and Tobacco Tax and Trade Bureau TTB P 5610.1 (1/04) Previous Editions are Obsolete NOTICE TO DELINQUENT TAXPAYERS INTRODUCTION When you

More information

AD VALOREM TAX ADOPTED BUDGET

AD VALOREM TAX ADOPTED BUDGET AD VALOREM TAX ADOPTED BUDGET AGGREGATE TAX RATE AMENDMENT APPROPRIATION ASSESSED VALUE BALANCE FORWARD BALANCE FORWARD - CAPITAL A tax levied on the assessed value of real property (also known as "property

More information

Panhandle ISD Financial Impact of Chapter 313 Agreement

Panhandle ISD Financial Impact of Chapter 313 Agreement Summary of the District s Financial Impact of Chapter 313 Agreement with Grandview Wind Farm, LLC Prepared by Randy McDowell, RTSBA & Neal Brown School Finance Consultants 1 Summary of Panhandle ISD Financial

More information

ADDRESS CITY STATE ZIP CODE CITY STATE ZIP CODE

ADDRESS CITY STATE ZIP CODE CITY STATE ZIP CODE CREDIT AGREEMENT FIRM Originating Location: Please remit application to: DATE TRADE S (If any) COMPANY FEDERAL ID# MAILING PHYSICAL STATE OF INCORPORATION PHONE FAX BUSINESS TYPE # YEARS IN BUSINESS (

More information

2012Susan Combs Texas Comptroller of Public Accounts. Property Tax Basics. Texas Property Tax

2012Susan Combs Texas Comptroller of Public Accounts. Property Tax Basics. Texas Property Tax 2012Susan Combs Texas Comptroller of Public Accounts Property Tax Basics Texas Property Tax This publication is intended to provide customer assistance to taxpayers. It does not address all aspects of

More information

D R A F T. LC 6 2016 Regular Session 1/5/16 (DFY/ps)

D R A F T. LC 6 2016 Regular Session 1/5/16 (DFY/ps) LC 0 Regular Session // (DFY/ps) D R A F T SUMMARY Authorizes mass transit district to impose tax on employees of employers within district if district imposes excise tax on those employers. Restricts

More information

Property Tax Relief: The $7 Billion Reality

Property Tax Relief: The $7 Billion Reality August 2008 Property Tax Relief: The $7 Billion Reality In the spring of 2006, Texas lawmakers passed a massive package of school finance reforms. School tax rates for maintenance and operations were to

More information

Holladay Budget Amendments for 2014-2015

Holladay Budget Amendments for 2014-2015 Holladay Budget Amendments for 2014-2015 General Fund Budgeted Amount Increase Amended Amount Revenues 10-31-3000 General Sales and Use Tax 3,580,900 23,000 3,603,900 10-31-5000 Transient Room Tax 55,000

More information

Be it enacted by the People of the State of Illinois,

Be it enacted by the People of the State of Illinois, AN ACT concerning financial regulation. Be it enacted by the People of the State of Illinois, represented in the General Assembly: Section 5. The Illinois Credit Union Act is amended by changing Sections

More information

YOUR PROPERTY TAXES. understanding property tax. assessments. appeal process. property taxes and schools. frequently asked questions.

YOUR PROPERTY TAXES. understanding property tax. assessments. appeal process. property taxes and schools. frequently asked questions. 2006 YOUR PROPERTY TAXES understanding property tax assessments appeal process property taxes and schools frequently asked questions relief programs legislation South Dakota Department of Revenue & Regulation

More information

Understanding Mississippi Property Taxes

Understanding Mississippi Property Taxes Understanding Mississippi Property Taxes Property tax revenues are a vital component of the budgets of Mississippi s local governments. Property tax revenues allow these governments to provide important

More information

ASSEMBLY, No. 441 STATE OF NEW JERSEY. 211th LEGISLATURE PRE-FILED FOR INTRODUCTION IN THE 2004 SESSION

ASSEMBLY, No. 441 STATE OF NEW JERSEY. 211th LEGISLATURE PRE-FILED FOR INTRODUCTION IN THE 2004 SESSION ASSEMBLY, No. STATE OF NEW JERSEY th LEGISLATURE PRE-FILED FOR INTRODUCTION IN THE 00 SESSION Sponsored by: Assemblyman ANTHONY IMPREVEDUTO District (Bergen and Hudson) Assemblyman NEIL M. COHEN District

More information

Please Print, Complete, Sign and Fax to Sandra Barnett at (251)471-2423

Please Print, Complete, Sign and Fax to Sandra Barnett at (251)471-2423 Credit Application Please Print, Complete, Sign and Fax to Sandra Barnett at (251)471-2423 The following is an application for credit with AL-FLA Plastics Co., also known as creditor within the general

More information

CITY OF KIRKLAND Department of Finance & Administration 123 Fifth Avenue, Kirkland, WA 98033 425.587.3100 www.kirklandwa.gov

CITY OF KIRKLAND Department of Finance & Administration 123 Fifth Avenue, Kirkland, WA 98033 425.587.3100 www.kirklandwa.gov Council Meeting: 11/18/2014 Agenda: Public Hearings Item #: 9. a. (1). (2). CITY OF KIRKLAND Department of Finance & Administration 123 Fifth Avenue, Kirkland, WA 98033 425.587.3100 www.kirklandwa.gov

More information

*Unaudited. FY 2006-07 Revenue Budget. Resource I Property Taxes $255,377,267 50% Resource I Property Taxes

*Unaudited. FY 2006-07 Revenue Budget. Resource I Property Taxes $255,377,267 50% Resource I Property Taxes Resource I Property Taxes Property Taxes This category consist primarily of real and personal property taxes. Property taxes are levied on January 1 st and are payable on November 1 st, with discounts

More information

Oklahoma Ad Valorem. 1 of 14. Central Valuation by Oklahoma Tax Commission: All Public Service Corporations (multiple county impact)

Oklahoma Ad Valorem. 1 of 14. Central Valuation by Oklahoma Tax Commission: All Public Service Corporations (multiple county impact) Oklahoma Ad Valorem - Founded Before Statehood And Codified in the 1907 Populist Constitution And Current Laws - Township Assessors in 1894 - County Assessor System Set Up in 1911 - Tax Commission Oversight

More information

------------------------------------------------- BE IT ORDAINED by the Borough Council of the Borough

------------------------------------------------- BE IT ORDAINED by the Borough Council of the Borough BOND ORDINANCE NO. 15-01-1469 BOND ORDINANCE TO AUTHORIZE THE MAKING OF VARIOUS IMPROVEMENTS AT THE CRESSKILL MUNICIPAL POOL IN, BY AND FOR THE SWIMMING POOL UTILITY OF THE BOROUGH OF CRESSKILL, IN THE

More information

ORD16-328 SECTION 1: SECTION 2:

ORD16-328 SECTION 1: SECTION 2: ORD16-328 BOND ORDINANCE APPROPRIATING $3,000,000 FOR THE IMPROVEMENT OF RARITAN VALLEY COMMUNITY COLLEGE IN THE TOWNSHIP OF BRANCHBURG, AND AUTHORIZING THE ISSUE OF $3,000,000 COUNTY COLLEGE BONDS OR

More information

Polk Central Appraisal District 2015 Annual Report

Polk Central Appraisal District 2015 Annual Report Polk Central Appraisal District 2015 Annual Report Introduction The Polk County Appraisal District is a political subdivision of the State of Texas. The Texas Constitution, Texas Property Tax Code and

More information

Taxpayers Rights, Remedies and Responsibilities

Taxpayers Rights, Remedies and Responsibilities Susan Combs Texas Comptroller of Public Accounts Taxpayers Rights, Remedies and Responsibilities Texas Property Taxes The Basics The property tax is the largest funding source for local services in Texas.

More information

DEED OF TRUST (Due on Transfer Strict)

DEED OF TRUST (Due on Transfer Strict) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 The printed portions of this form, except

More information

SUGGESTED PROCEDURES FOR THE PREPARATION OF THE COUNTY FINAL TAX SETTLEMENT

SUGGESTED PROCEDURES FOR THE PREPARATION OF THE COUNTY FINAL TAX SETTLEMENT SUGGESTED PROCEDURES FOR THE PREPARATION OF THE COUNTY FINAL TAX SETTLEMENT November 14, 2013 SUGGESTED PROCEDURES FOR THE PREPARATION OF THE COUNTY FINAL TAX SETTLEMENT INDEX Tax Settlement Narrative

More information

IRS Form 668-W Part 1

IRS Form 668-W Part 1 IRS Form 668-W Part 1 REPLY THIS ISN'T A BILL FOR TAXES YOU OWE. THIS IS A NOTICE OF LEVY TO COLLECT MONEY OWED BY THE TAXPAYER NAMED ABOVE. The Internal Revenue Code provides that there is a lien for

More information

and residents sixty years of age or older who are surviving spouses

and residents sixty years of age or older who are surviving spouses Chapter 2 Tax Levies 2013 Chapter 2: Tax Levies GENERALLY The authority for levying taxes on real property, and for limiting or exempting certain types of real property from taxation, is set forth in Section

More information

78th OREGON LEGISLATIVE ASSEMBLY--2015 Regular Session. Enrolled. House Bill 2089

78th OREGON LEGISLATIVE ASSEMBLY--2015 Regular Session. Enrolled. House Bill 2089 78th OREGON LEGISLATIVE ASSEMBLY--2015 Regular Session Enrolled House Bill 2089 Introduced and printed pursuant to House Rule 12.00. Presession filed (at the request of House Interim Committee on Revenue)

More information

PROPERTY TAXES. The Property Tax System

PROPERTY TAXES. The Property Tax System PROPERTY TAXES The Property Tax System There are two types of property taxes: Secured (real property) and Unsecured (personal property), either of which may affect you. There are four steps in the property

More information

Property Tax Cap Fiscal Years Beginning 2014

Property Tax Cap Fiscal Years Beginning 2014 New York State Office of the State Comptroller Thomas P. DiNapoli State Comptroller Property Tax Cap Fiscal Years Beginning Property Tax Cap Instructions The State Legislature and the Governor enacted

More information

New York State Office of the State Comptroller Thomas P. DiNapoli State Comptroller

New York State Office of the State Comptroller Thomas P. DiNapoli State Comptroller Thomas P. DiNapoli State Comptroller Understanding the Constitutional Tax Limit Counties Understanding Tax Limits Counties 2 Taxing Capacity How it Is Calculated...2 Five-Year Average Full Valuation of

More information

63rd Legislature AN ACT PROVIDING THAT CLOUD COMPUTING SERVICES FOR TECHNOLOGY INFRASTRUCTURE,

63rd Legislature AN ACT PROVIDING THAT CLOUD COMPUTING SERVICES FOR TECHNOLOGY INFRASTRUCTURE, 63rd Legislature SB0199 AN ACT PROVIDING THAT CLOUD COMPUTING SERVICES FOR TECHNOLOGY INFRASTRUCTURE, PLATFORM, SOFTWARE, NETWORK, STORAGE, SECURITY, DATA, DATABASE, TEST ENVIRONMENT, CURRICULUM, OR DESKTOP

More information

Bulletin No. 12 of 2014 Annual Calendar October 13, 2014

Bulletin No. 12 of 2014 Annual Calendar October 13, 2014 89 (Rev. 01-11) RICK SNYDER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF TREASURY LANSING R. KEVIN CLINTON STATE TREASURER TO: FROM: Equalization Directors and Assessors The State Tax Commission Bulletin No.

More information

September 25, 2012. Steuben Trust Company 11 Schuyler Street Belmont, NY 14813. RE: Village of Belmont, $15.225.00 Bond Anticipation Note 2012

September 25, 2012. Steuben Trust Company 11 Schuyler Street Belmont, NY 14813. RE: Village of Belmont, $15.225.00 Bond Anticipation Note 2012 September 25, 2012 Steuben Trust Company 11 Schuyler Street Belmont, NY 14813 RE: Village of Belmont, $15.225.00 Bond Anticipation Note 2012 Dear Sir/Madam: We have examined into the validity of $15,225.00

More information

Bulletin No. 12 of 2015 Annual Calendar October 12, 2015

Bulletin No. 12 of 2015 Annual Calendar October 12, 2015 5102 (Rev. 04-15) RICK SNYDER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF TREASURY LANSING NICK A. KHOURI STATE TREASURER TO: FROM: Equalization Directors and Assessors The State Tax Commission Bulletin No.

More information

2012 Legislation Affecting School Capital Finance, School Facilities, and Property Taxes

2012 Legislation Affecting School Capital Finance, School Facilities, and Property Taxes 2012 Legislation Affecting School Capital Finance, School Facilities, and Property Taxes AASBO 59 th Annual Conference & Exposition July 20, 2012 Prepared by: Judy Richardson Randie Stein Vice President

More information

GENERA L OBLIGATION DEBT SERVICE SUMMARY

GENERA L OBLIGATION DEBT SERVICE SUMMARY GENERA L OBLIGATION DEBT SERVICE SUMMARY General Obligation debt is secured by and payable from the receipts of annual ad valorem taxes, within legal limits, on taxable property within the City. The City

More information

Informational Paper 21. State Property Tax Credits (School Levy and Lottery and Gaming Credits)

Informational Paper 21. State Property Tax Credits (School Levy and Lottery and Gaming Credits) Informational Paper 21 State Property Tax Credits (School Levy and Lottery and Gaming Credits) Wisconsin Legislative Fiscal Bureau January, 2007 State Property Tax Credits (School Levy and Lottery and

More information

CONTRACT FOR ASSESSMENT AND COLLECTION BETWEEN DALLAS COUNTY, TEXAS AND THE TOWN OF ADDISON

CONTRACT FOR ASSESSMENT AND COLLECTION BETWEEN DALLAS COUNTY, TEXAS AND THE TOWN OF ADDISON CONTRACT FOR ASSESSMENT AND COLLECTION BETWEEN DALLAS COUNTY, TEXAS AND THE TOWN OF ADDISON PURPOSE: This Contract for Assessment and Collection ( Contract ) is between Dallas County, Texas ( County ),

More information

Property Tax Overview

Property Tax Overview OFFICE OF THE ASSESSOR LOS ANGELES COUNTY Property Tax Overview Property Tax Overview State law mandates that all property is subject to taxation unless otherwise exempted. Your property taxes support

More information

ARTICLE 345. Tax Incremental Financing Plan

ARTICLE 345. Tax Incremental Financing Plan ARTICLE 345 Tax Incremental Financing Plan 345.01 Definitions 345.02 Boundaries of the District 345.03 Creation and Term of District 345.04 Name of District 345.05 Legislative Findings 345.06 Approval

More information

SHARED REVENUE AND TAX RELIEF

SHARED REVENUE AND TAX RELIEF SHARED REVENUE AND TAX RELIEF Budget Summary by Funding Source Joint Finance Change to: 2014-15 Base 2015-17 2015-17 Governor Base Year Doubled Governor Jt. Finance Amount Percent Amount Percent Direct

More information

Application for Residence Homestead Exemption

Application for Residence Homestead Exemption Appraisal District s Name Phone (area code and number) Appraisal District Address, City, State, ZIP Code Website address (if applicable) This document must be filed with the appraisal district office in

More information

A JOINT RESOLUTION BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS. Section 5, Article VII, Texas Constitution, is amended to read as follows:

A JOINT RESOLUTION BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS. Section 5, Article VII, Texas Constitution, is amended to read as follows: By: H.J.R. No. A JOINT RESOLUTION proposing a constitutional amendment relating to establishing the Texas Great Classroom Fund as a sequestered fund, funded by an Education Flat Tax, a Reformed Franchise

More information

THE PROPERTY TAX PROTEST PROCESS

THE PROPERTY TAX PROTEST PROCESS THE PROPERTY TAX PROTEST PROCESS A summary of the appeal procedures under the Texas Property Tax Code Presented by: Jason C. Marshall THE MARSHALL FIRM PC 302 N. Market Suite 510 Dallas TX 75202 214.742.4800

More information

BERMUDA GOVERNMENT LOANS ACT 1978 1978 : 74

BERMUDA GOVERNMENT LOANS ACT 1978 1978 : 74 QUO FA T A F U E R N T BERMUDA GOVERNMENT LOANS ACT 1978 1978 : 74 TABLE OF CONTENTS 1 2 2AA 2A 3 4 5 6 7 8 9 10 11 12 12A 12AA 12B 12C 12D 12E 13 14 15 Interpretation Authority of Minister of Finance

More information

Joint Select Committee on Property Tax Relief and Reform. June 4, 2007

Joint Select Committee on Property Tax Relief and Reform. June 4, 2007 Selected Property Tax Relief and Reform Issues Joint Select Committee on Property Tax Relief and Reform June 4, 2007 Selected Issues Tangible Personal Property Low-Income Seniors Working Waterfronts Affordable

More information

Understanding Mississippi Property Taxes

Understanding Mississippi Property Taxes Understanding Mississippi Property Taxes The Mississippi Association of Supervisors with the Center for Governmental Training and Technology Mississippi Property Tax Primer Property tax revenues are a

More information

SARASOTA COUNTY GOVERNMENT Office of the County Attorney Interoffice Memorandum

SARASOTA COUNTY GOVERNMENT Office of the County Attorney Interoffice Memorandum SARASOTA COUNTY GOVERNMENT Office of the County Attorney Interoffice Memorandum No. 1207 TO: FROM: RE: Honorable Chair and Members of the Board of County Commissioners ~,Stephen E. DeMarsh, County Attorney

More information

Local Budgeting in Oregon

Local Budgeting in Oregon Local Budgeting in Oregon 150-504-400 (Rev. 02-14) Local Budgeting in Oregon Table of contents First, the basics...1 What is the law? What is a budget? Who is on the budget committee? The budget cycle...2

More information

2012Susan Combs Texas Comptroller of Public Accounts. Property Tax Basics. Texas Property Tax

2012Susan Combs Texas Comptroller of Public Accounts. Property Tax Basics. Texas Property Tax 2012Susan Combs Texas Comptroller of Public Accounts Property Tax Basics Texas Property Tax This publication is intended to provide customer assistance to taxpayers. It does not address all aspects of

More information

MIAMI-DADE COUNTY SCHOOL BOARD

MIAMI-DADE COUNTY SCHOOL BOARD MIAMI-DADE COUNTY SCHOOL BOARD The School Board of Miami-Dade County, Florida School Board Members Mr. Agustin J. Barrera, Chair Dr. Martin Karp, Vice Chair Mr. Renier Diaz de la Portilla Ms. Evelyn Langlieb

More information

Financial Statements and Supplementary Information. June 30, 2012 and 2011

Financial Statements and Supplementary Information. June 30, 2012 and 2011 Financial Statements and Supplementary Information June 30, 2012 and 2011 (With Independent Auditors Report Thereon) Table of Contents Independent Auditors Report 1 Financial Statements: Statements of

More information

What you ve always wanted to know about property / TAX ASSESSMENTS but didn t know who to ask.

What you ve always wanted to know about property / TAX ASSESSMENTS but didn t know who to ask. What you ve always wanted to know about property / TAX ASSESSMENTS but didn t know who to ask. COURTESY OF THE FAIRBANKS NORTH STAR BOROUGH: The intent of this booklet is to provide answers to frequently

More information

Property Tax Levy Law. Mike Sobul, Treasurer Granville EVSD OSBA Capital Conference November 13, 2012

Property Tax Levy Law. Mike Sobul, Treasurer Granville EVSD OSBA Capital Conference November 13, 2012 Property Tax Levy Law Mike Sobul, Treasurer Granville EVSD OSBA Capital Conference November 13, 2012 Constitutional Restrictions O. Const. Art. XII, Sec. 2 imposes two primary limitations on real property

More information

GEORGIA CODE PROVISIONS PUBLIC RETIREMENT SYSTEMS INDEX

GEORGIA CODE PROVISIONS PUBLIC RETIREMENT SYSTEMS INDEX GEORGIA CODE PROVISIONS PUBLIC RETIREMENT SYSTEMS INDEX TITLE 47. RETIREMENT AND PENSIONS TITLE 47 NOTE CHAPTER 1. GENERAL PROVISIONS CHAPTER 2. EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA CHAPTER 3. TEACHERS

More information

Adoption Of Resolution 1314-1169 Calling Parcel Tax Election

Adoption Of Resolution 1314-1169 Calling Parcel Tax Election Board Office Use: Legislative File Info. File ID Number 14-1495 Introduction Date 6/25/2014 Enactment Number Enactment Date Memo To From Board Meeting Date Subject Action Requested Board of Education Dr.

More information

PBID LAW STREETS AND HIGHWAYS CODE SECTIONS As Amended January 1, 2009

PBID LAW STREETS AND HIGHWAYS CODE SECTIONS As Amended January 1, 2009 PBID LAW STREETS AND HIGHWAYS CODE SECTIONS 36600-36671 As Amended January 1, 2009 Declarations 36600. This part shall be known and may be cited as the "Property and Business Improvement District Law of

More information

Property Tax Real. hio. Taxpayer The tax is paid by all real property owners unless specifically exempt.

Property Tax Real. hio. Taxpayer The tax is paid by all real property owners unless specifically exempt. 108 Property Tax Real Taxpayer The tax is paid by all real property owners unless specifically exempt. Tax Base The tax is based on the assessed value of land and buildings. Assessed value is 35 percent

More information

TAX LEVY ORDINANCE ORDINANCE NO. 200

TAX LEVY ORDINANCE ORDINANCE NO. 200 TAX LEVY ORDINANCE ORDINANCE NO. 200 ORDINANCE OF LA GRANGE PARK PUBLIC LIBRARY DISTRICT, COOK COUNTY, ILLINOIS, LEVYING TAXES FOR THE FISCAL YEAR BEGINNING JULY 1, 2013 AND ENDING JUNE 30, 2014 WHEREAS,

More information

Eligible Personal Property Exemptions for Assessors

Eligible Personal Property Exemptions for Assessors Eligible Personal Property Exemptions for Assessors In December of 2012 Governor Snyder signed into law Public Acts 397 through 403 and 406 through 408 of 2012. These Public Acts significantly changed

More information

Understanding your Tax Bill

Understanding your Tax Bill Items 1 & 2 The top of your bill contains your first and second installment coupons. The first installment is due by June 4th. You will not receive a separate bill for the second installment due September

More information

STATE OF OKLAHOMA. 2nd Session of the 49th Legislature (2004) AS INTRODUCED

STATE OF OKLAHOMA. 2nd Session of the 49th Legislature (2004) AS INTRODUCED STATE OF OKLAHOMA 2nd Session of the 49th Legislature (2004) HOUSE BILL HB2698: Ferguson AS INTRODUCED An Act relating to schools; amending 70 O.S. 2001, Section 14-108, as last amended by Section 1, Chapter

More information

State Property Tax Credits (School Levy, First Dollar, and Lottery and Gaming Credits)

State Property Tax Credits (School Levy, First Dollar, and Lottery and Gaming Credits) State Property Tax Credits (School Levy, First Dollar, and Lottery and Gaming Credits) Informational Paper 21 Wisconsin Legislative Fiscal Bureau January, 2013 Wisconsin Legislative Fiscal Bureau January,

More information

Home Equity Line of Credit Loan Agreement and Promissory Note

Home Equity Line of Credit Loan Agreement and Promissory Note Home Equity Line of Credit Loan Agreement and Promissory Note This agreement sets forth the terms under which Pelican State Credit Union makes a home equity loan to you. By signing this agreement, you

More information

Legislative Fiscal Bureau

Legislative Fiscal Bureau Legislative Fiscal Bureau One East Main, Suite 301 Madison, WI 53703 (608) 266-3847 Fax: (608) 267-6873 Email: fiscal.bureau@legis.wisconsin.gov Website: http://legis.wisconsin.gov/lfb February 27, 2014

More information

CABRILLO UNIFIED SCHOOL DISTRICT RESOLUTION # 01-10

CABRILLO UNIFIED SCHOOL DISTRICT RESOLUTION # 01-10 CABRILLO UNIFIED SCHOOL DISTRICT RESOLUTION # 01-10 RESOLUTION OF THE BOARD OF EDUCATION OF THE CABRILLO UNIFIED SCHOOL DISTRICT CALLING AN ELECTION, ESTABLISHING SPECIFICATIONS OF THE ELECTION ORDER,

More information

TABLE OF CONTENTS. Page 2 of 28

TABLE OF CONTENTS. Page 2 of 28 TABLE OF CONTENTS PETITION AND REMONSTRANCE PROCESS... 3 Petition and Remonstrance: Application Process... 4 Petition and Remonstrance: Race for Signatures... 8 REFERENDUM / LOCAL PUBLIC QUESTION PROCESS...

More information

TEXAS SALES & PROPERTY TAX

TEXAS SALES & PROPERTY TAX TEXAS SALES & PROPERTY TAX By IRA A. LIPSTET DuBois, Bryant & Campbell, LLP 700 Lavaca, Suite 1300 Austin, Texas 78701 (512) 381-8040 ilipstet@dbcllp.com Ira A. Lipstet, 2007. All rights reserved. State

More information

FILED 2 9 2gag AMENDED ANNUAL T.4.X LEVY OWINANCE 2009

FILED 2 9 2gag AMENDED ANNUAL T.4.X LEVY OWINANCE 2009 AMENDED ANNUAL T.4.X LEVY OWINANCE 2009 An Ordinance levying taxes for all town purposes for VILLAGE OF GIFFORD, Champaign County, State of Illinois for the tax year 2009, collectible in 2010. Be it ORDAINED

More information

Please see Section IX. for Additional Information:

Please see Section IX. for Additional Information: The Florida Senate BILL ANALYSIS AND FISCAL IMPACT STATEMENT (This document is based on the provisions contained in the legislation as of the latest date listed below.) BILL: CS/SB 972 Prepared By: The

More information

2013 Property Tax Calendar

2013 Property Tax Calendar PROPERTY TAX BULLETIN NO. 164 DECEMBER 2012 2013 Property Tax Calendar Christopher B. McLaughlin This calendar lists deadlines for the 2013 14 tax year established by the Machinery Act. Duties for which

More information

VLCT SAMPLE TOWN OF LEVY OF TAX COLLECTOR S WARRANT

VLCT SAMPLE TOWN OF LEVY OF TAX COLLECTOR S WARRANT VLCT SAMPLE TOWN OF LEVY OF TAX COLLECTOR S WARRANT STATE OF VERMONT COUNTY By virtue of the original tax warrants lawfully committed to me for the years 20 and 20 by the selectboard of the Town of, and

More information

Yavapai County Assessor s Office. Valuing People and Property.

Yavapai County Assessor s Office. Valuing People and Property. Yavapai County Assessor s Office www.yavapai.us Valuing People and Property. In Prescott: In Cottonwood: 1015 Fair Street 10 S 6th Street Prescott, AZ Cottonwood, AZ (928)771-3220 (928)639-8121 PAMELA

More information