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INFORMAL REPORT TO CITY COUNCIL MEMBERS No 7582
February 11, 1992
to*,* To the Mayor and Members of the City Council
X Subject: Contracting for Delinquent Tax Collections
The City first contracted with the law firm of Heard, Goggan, Blair &
Williams to assist in the collection of delinquent property taxes in January
1985. Subsequently two one-year renewal options were exercised
extending the contract through 1987. In January 1988, a new contract (No.
16174) was negotiated and approved by M&C C-10725. A two-year
renewal option was exercised by M&C C-12046 in December 1989.
Under the contract, the firm maintains computer software accessible to the
City staff for account maintenance, address research, prosecution,
judgement collections, and foreclosure s/sei zures. The firm's delinquent
collection efforts have been well-coordinated with and supportive of the
City staff efforts to collect delinquent taxes. All costs of the firm's
delinquent collection operations are borne by the firm, and the firm is paid
on a percent of collection basis as set out in the Texas Property Tax Code.
The City collects a 15% attorney's fee at the time the delinquent taxpayers
pay their taxes, with interest and penalties. It is expected that $800,000
in attorney's fees will be collected and paid to Heard, Goggan, Blair &
00w Williams in FY 1992.
On December 10, 1991, the City Council elected to renew the delinquent
collection contract with Heard, Goggan, Blair & Williams for one-year. The
staff was instructed to prepare a Request for Proposal (RFP) for delinquent
tax collections and report back to the Council in 60 days as to the status of
that effort.
An outline of an RFP has been completed, but before proceeding with
drafting an RFP for delinquent collections, the staff recommends that a
decision be made as to how the City plans to continue collecting "current"
property taxes. There are four alternative approaches to collecting current
1 . Continu'e handling current collections through the City's
Revenue Office. The Revenue Office presently collects well over
30 different revenues, in addition to current and delinquent
taxes. The collection of many of these miscellaneous revenues
has been absorbed by the Revenue Office in recent years as
operating departments have experienced staff cutbacks. Even
if the collection of current taxes is contracted out, the Revenue
Office will need to be adequately staffed to collect these
miscellaneous revenues and monitor the tax collection
LISSUED 13Y THE CITY MANAGER FORT WORTH, TEXAS
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INFORMAL REPORT TO CITY COUNCIL MEMBERS No.- 7582
February 11, 1992
1001, To the Mayor and Members of the City Council Page 2 of 4
Subject: Contracting for Delinquent Tax Collections (continued)
Isis
2. Contract with Tarrant County to handle the City's current
collections. The County has a new computerized collection
system, and presently collects taxes for several municipalities
and school districts within the county. The FWISD's current
experience with the County needs to be studied. There are
several issues, other than the cost per account, that need to be
considered (e.g. timely deposits in the City's bank account,
partial payments accepted by the County, etc.).
3. Contract with a private firm to handle current collections. The
City's present delinquent collection contractor handles current
collections for some other taxing entities and might be
interested in handling the City's current collections. Again, the
cost per account would be only one issue. The capability and
experience of the private firm, timeliness of deposits, and the
actual budgetary impact on the City would have to be
considered.
4. Contract with Tarrant Appraisal District. While TAD has the
legal authority under the Texas Property Tax Code to collect
taxes for entities within the District, it has no present capability
to do so and has indicated no interest in so doing.
Due to the coordination complexities involved in the legal pursuit of a
massive number of delinquent tax accounts, it is much more efficient for a
single delinquent collection firm to handle the delinquent collections for all
of the major overlapping taxing entities in the county. If the City should
elect to contract with Tarrant County for current collections, it would
probably be more effective to use the same delinquent tax collection firm
as the County uses.
The following activities and schedule will enable the staff to evaluate the
alternatives for current collections with plenty of time before year-end to
request proposals for delinquent collections:
1 . February - March
• Estimate Revenue Office's cost of current/delinquent
collections (i.e., personnel staff hours, cost of benefits,
printing and postage, lockbox, etc.)
• Determine potential budgetary savings from contracting out.
L ISSUED BY THE CITY MANAGER FORT WORTH, TEXAS
INFORMAL REPORT TO CITY COUNCIL MEMBERS No. 7582
February 11, 1992
f op To the Mayor and Members of the City Council Page 3 of 4
Subject: Contracting for Delinquent Tax Collections (continued)
• Contact School District and other taxing entities in the county
to evaluate experience with County collections effort (e.g.
timeliness of deposits, percent of current collection on
January 31, etc.)
• Contact Tarrant County for cost estimate. Assess County
capability. Determine cost of County acceptance of partial
payments.
• Contact Heard, Goggan, Blair & Williams for cost estimate.
Assess capability and experience.
2. March 31
• Staff recommendation to Council as to current collections.
3. By April 30
• Council decision on current collections. (Continue with
internal collections, negotiate contract with County, negotiate
contract with private firm, or send out RFP to private firms.)
• If decision is to contract out current collections, begin
contract negotiation with selected organization or prepare
RFP for current collections.
• If current collections are contracted out to County, a contract
for delinquent collection should probably be negotiated with
the firm doing the County's delinquent collection.
• If decision is to continue with the City's Revenue Office
collecting current taxes, an RFP can then be developed for
delinquent collections.
4. By May 30
• Send out RFP for assistance in the collection of delinquent
taxes (if Revenue Office continues to handle current
collections).
5. June 30
• Receive proposals from interested firms
6. By August 30
• Evaluate proposals
• Staff recommendation to Council
• Council decision
L ISSUED BY THE CITY MANAGER FORT WORTH, TEXAS
INFORMAL REPORT TO CITY COUNCIL MEMBERS No. 7582
February 11, 1992
0%f 0*r" To the Mayor and Members of the City Council Page 4 of 4
*P 140,
4,
a Contracting for Delinquent Tax Collections (continued)
Subject:
• If a firm other than Heard, Goggan, Blair & Williams is
selected, negotiate contract to begin delinquent collections
with 1992 tax year. Delinquent collections from 1991 and
before would continue to be handled by Heard.
• If Heard, Goggan, Blair & Williams is selected to continue,
renegotiate contract to reflect new proposal.
Unless the Council directs otherwise, the staff will proceed to evaluate the
costs/benefits of contracting out current collections and present a
recommendation on or about March 31.
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12 . &4a-Lk
David Ivory
City Manager
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-ISSUED BY THE CITY MANAGER FORT WORTH, TEXAS