HomeMy WebLinkAboutResolution 5607-08-2022 A Resolution
NO. 5607-08-2022
DISAPPROVING THE 2023 BUDGET OF THE DENTON CENTRAL
APPRAISAL DISTRICT
WHEREAS, the Texas Tax Code requires the creation of a tax appraisal district in
each county in the State of Texas; and
WHEREAS, the City of Fort Worth is a taxing unit, a portion of which is located
within Denton County and which relies on the Denton Central Appraisal District
("DCAD") for the appraisal of property within the boundaries of Denton County; and
WHEREAS, DCAD's operating expenses are funded solely by the taxing units it
serves, which includes the City of Fort Worth; and
WHEREAS, under the Tax Code, the chief appraiser of an appraisal district
proposes a budget to the district's board of directors, which holds a public hearing and
then adopts a budget; and
WHEREAS, on July 28, 2022 DCAD adopted its 2023 budget in the amount of
$17,997,944.33, an increase of 17.45% from the current 2022 budget; and
WHEREAS, under state law if the governing bodies of a majority of the taxing units
entitled to vote on appointments to the appraisal district board adopt resolutions
disapproving the budget and file them with the board's secretary within 30 days after the
budget's adoption, the appraisal district budget does not take effect and the board is
required to adopt a new budget within 30 days of the disapproval; and
WHEREAS, several large taxing units served by DCAD have adopted resolutions
disapproving the district's budget, including Lewisville Independent School District, the
City of Denton, and Denton County; and
WHEREAS, over the course of the last several years, DCAD's level of service has
been markedly lacking, with poor communication and unresponsiveness that undermine
City staff's efforts to do its work; lack of engagement from the Chief Appraiser;
incomplete or inaccurate information being provided; and certified estimates being
provided in lieu of certified rolls, with such estimates sometimes being substantially
different than the certified rolls ultimately provided; and
WHEREAS, property tax is the City's single largest revenue source and adoption
of a right-sized property tax rate hinges on having timely and accurate information from
all of the appraisal districts serving counties in which the City has territory; and
WHEREAS, the above-noted issues have resulted in frustration by City staff and
have presented challenges in the City's budget-adoption process; and
WHEREAS, the Fort Worth City Council deems it unadvisable to acquiesce to
adding nearly 20% to the DCAD budget without a concrete plan to address and correct the
district's ongoing challenges.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF FORT WORTH, TEXAS THAT:
1. The City Council of the City of Fort Worth hereby disapproves the 2023 Budget
adopted by the Denton Central Appraisal District on July 28, 2022; and
2. City staff is directed to file this resolution with the secretary of the DCAD board
as soon as practicable following its adoption and under no circumstances later than
August 27, 2022.
Adopted this 23rdday of August 2022.
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ATTEST:
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By: Jannette 5.Goodall(Aug 23,2022 14:46 COT)
Jannette S. Goodall, City Secretary *
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