Title
Consider and take action on a resolution amending Resolution 2019-30 to update Galveston County Tax Office Assessment and Collection Fees (Assistant City Manager - CFO)
Background:
Approval of this item will amend Resolution 2019-30 to change the cost for services provided by the Galveston County Tax Office beginning in February 2027 for the 2026 Tax Year.
As adopted by City Council in February 2019, Resolution 2019-30, set fees for assessment and collection of taxes by the Galveston County Tax Assessor and Collector of Taxes at $0.21 per parcel for properties located in Galveston County and $0.97 per parcel for properties located in Harris County.
Galveston County Tax Assessor Collector Cheryl Johnson is requesting an amendment to Resolution 2019-30 to the following fee structure:
For All Parcels Located in Galveston County $0.27/parcel ($0.06 increase)
For All Parcels Located in Harris County $1.03/parcel ($0.06 increase)
On March 16th, Galveston County Commissioners ratified the change.
Based on an estimated 46,371 Galveston Co parcels and 672 Harris Co parcels, the proposed increase in parcel rates totals an increase of $2,823 in fees.
2015-TO-DATE HISTORY OF FEES:
Resolution No. 2015-30, which was approved July 14, 2015, set fees for assessment and collection of taxes by the Galveston County Tax Assessor and Collector of Taxes at $0.256 per parcel for properties located in Galveston County and $1.01 per parcel for properties located in Harris County.
On December 3, 2018, a revised fee was presented and ratified by County Commissioners of $0.21 for Galveston County and $0.97 for Harris County parcels.
Sections 6.22 and 6.23 of the Texas Property Tax Code allows a governing body to require the County to assess and collect taxes for the City. In February 2019, City Council adopted Resolution 2019-30 to require Galveston County's tax office to provide assessment and collection services for the City. Fees remained at $0.21 for Galveston County and $0.97 for Harris County parcels.
Attachments:
1. Proposed Resolution
2. Letter from Cheryl Johnson
3. Entity Billing Cost Analysis with Exhibit A
4. Resolution 2019-30
FUNDING
{X} Funds are available from Accounting Contractual Services Account #1400000-53490