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NOTICE OF PUBLIC HEARING
BRAZOS COUNTY COMMISSIONERS COURT
THE COMMISSIONERS COURT WILL CONDUCT A PUBLIC HEARING ON
FRIDAY 8 SEPTEMBER 2006 AT 2:00 P.M. IN THE COMMISSIONERS
COURTROOM OF THE BRAZOS COUNTY COURTHOUSE, 300 E. 26' STREET,
SUITE 115, BRYAN, TEXAS.
THE COURT WILL HEAR COMMENTS ON THE PROPOSED TAX INCREASE
FOR 2006.
ALL INTERESTED PERSONS ARE INVITED TO ATTEND SAID HEARING AND
PRESENT THEIR CAUSE, IF ANY, FOR OR AGAINST THE TAX INCREASE FOR
2006.
The Brazos County Courthouse is wheelchair accessible. Handicap parking spaces are available. Any requests for sign
interpretive services must be made two business days before the meeting. To make arrangements, call (979) 361-4102.
Office of the County Judge 300 East 26'" St. Suite 114 •~Bryap, Texas 77803 Fax: (979) 361-4503
COMMISSIONERS' COURT
PUBLIC HEARING
September 8, 2006
The Commissioners' Court of Brazos County, Texas met
in a Public Hearing in the Commissioners' Courtroom in the
Courthouse in Bryan, Brazos County, Texas, beginning at
2:00 a.m. on Friday September 8, 2006, with the following
members of the Court present:
Randy Sims, County Judge, Presiding;
Lloyd Wassermann, Commissioner of Precinct l;
Duane Peters, Commissioner of Precinct 2;
Kenny Mallard, Commissioner of Precinct 3;
Carey Cauley, Commissioner of Precinct 4:
Karen McQueen, County Clerk.
Attached is a list of the citizens and officials in
attendance.
Attached is a transcript of the meeting.
Vol 9,4 Page a 19
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BRAZOS COUNTY COMMISSIONERS COURT
Comments on Proposed Tax Increase for 2006
September 8th, 2006
Sims: It's 2:01. Ladies and gentleman, I don't see any gentlemen out there but
ladies...
Mallard: There are no gentlemen. There are no men.
Sims: Welcome to the Commissioner's Court; we will conduct a public hearing on
Friday the 81h of September, 2006 at 2:00 p.m. It is 2:01 at the moment in the
Commissioner's Courtroom of the Brazos County Courthouse, 26th Street,
Suite 115. The Court will hear comments on the proposed tax increase for
2006. All Interested person are invited to attend said hearing and present their
cause, if any for or against the tax increase for 2006. And I will make a
comment that the tax rate has been dropped by one cent per hundred dollar
evaluation from last year's actual rate.
But because of the effective tax rate which is that rate that is set to generate
the same amount of dollars as we generated last year; the .4550 proposed tax
rate is considered an increase in the tax rate.
Now then, with that said, I will ask if there is
McLeod: What is the proposed rate?
Sims: .4550. With that said, I will ask anyone here that would like to make any
comments or ask any questions about the increase in the tax rate. Yes sir?
Mallard: I want to be first. Just as a clarification, I think in conversations I've had with
you before that made sense but... obviously there's more dollars coming in but
is the calculation including the new property or new buildings that were
constructed and are now on the tax rolls for this calculation?
Sims: All property.
Mallard: Or is the increase just the existing properties that have gone up in value?
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Roe:
For the calculation we removed from last year's tax amount, properties that
were there last year but gone this year.
Mallard: Ok.
Roe: And we do not include properties that are there this year that were not there
last year.
Mallard: Ok.
Roe: So we make adjustments to both years figures.
Mallard: Ok.
Roe: So you're looking at apples to apples.
Mallard: Ok, that's what I...
Roe: The same properties in each year. Because what you're looking for is a rate to
generate basically the same amount of dollars on the same properties.
Mallard: So it would...
Roe: The rate, once you apply it, is actually going to generate more if you have
properties.
Mallard: Right. But that's not figured into that...
Roe: We have more new properties (inaudible) property.
Mallard: ...that's not figured into the decision on whether this is a rate increase or not.
So just the appreciation of...
Sims: Existing property.
Mallard: existing properties...
Roe: Existing properties.
Mallard: ...netting out the properties that went away and...
Roe Right.
Vol 9 ~ Page
4
Mallard: ...not adding in the properties that came on board during the last year.
Roe: That's correct.
Mallard: Ok.
Roe: We also make an adjustment at this point for the County for the over-65
ceiling properties.
Mallard: Right.
Roe: Because we have to actually take into account the dollars that are lost because
of that ceiling on those properties; those homesteads. It is not getting the full
tax amount for the value.
Mallard: So how does that ...does that go away, I mean you subtract it out or...?
Roe: It does go away, we actually subtract it out. Subtract the value out when we do
the calculation...
Mallard: Right.
Roe: ...and we add the dollar amount back in later in the calculation.
Mallard: Well wait a minute, that...
Roe: I have the calculation... if you want to look at it. But we make and adjustment
for the effective rate. It actually raises the effective rate slightly to allow for
and adjust for that amount of value, but you're really not getting the tax
benefit.
Mallard: So it's figured in but we're not getting any benefit? It's figured into...
Roe: It's raising your effective rate...
Sims: Yeah.
Roe: ...fractionally to allow for the fact that you're losing some tax dollars. So it
helps you make up the difference on that (inaudible).
Mallard: So it's adding in a calculation so it doesn't affect us losing any dollars and
it...
Vol g Page vZ ~°Z
Roe: Right.
Mallard: Ok.
Roe: Right.
Mallard: Do we know approximately what that is?
Roe: And I didn't bring that dollar amount with me. I apologize.
Mallard: Ok. Could you maybe send an email to us or something? I was just curious
how that ...the seventy-five thousand dollar exemption not the tax freeze. I'd
like it maybe separated between the tax freeze and the seventy-five thousand
dollar exemption. Is that...?
Roe: I may not have the exact ...the problem with the seventy-five thousand dollar
exemption is not all houses are worth seventy-five thousand.
Mallard: Right.
Roe: So we do have houses that are worth less than seventy-five so you don't lose
the entire seventy-five thousand. But I can probably get you some information
from what I already have calculated and the Appraisal District may be able to
help me with it on that.
Mallard: Ok.
Roe: And I'll have somebody submit those figures for you.
Mallard: I mean I don't want to create a huge burden, but if you had those numbers it
would be interesting to...
Sims: Are you talking about the adjustments of the sixty-five or over?
Roe: I'm talking about the fact that starting last year, we had a ceiling...
Sims: Right.
Roe: ...ok? So any evaluation increase on those properties, you're not going to see
(inaudible) dollars.
Sims: No, I understand it.
Vol Page o1 a 3
6
Roe: So we actually... there's an inclusion in the calculation to make sure that the
county... because they have adopted that ceiling, is not hurt on their effective
rate. They do take that into consideration when we do the calculations.
Mallard: Ok.
Roe: It raises that effective rate, slightly to cover for that basic loss.
Mallard: So we're not penalized, that's good.
Roe: You're not penalized.
McLeod: Doesn't that effective rate show the dollar amount for the over seventy-five in
the actual calculation?
Sims: Over sixty-five?
Roe: It shows a portion of it, it's not real clear actually, but yes it does.
McLeod: Ok.
Lampo: Yall need a complaint?
Sims: No, but we'd like some law enforcement in here with these people in here.
Mallard: I thought you were out picking up something on the side of the road?
Lampo: That's tomorrow.
Mallard: Oh, ok.
Lampo: Well, they only have yall outnumbered by one.
Sims: Well, Kristy...?
Roe: Yes sir?
Sims: ...it says in this report that over sixty-five we have $418, 886,069. over sixty-
five. Is that the...
Roe: That was the value.
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Sims: The value, right. Right. So that's locked in at seventy-five thousand dollars
each. Or...?
Roe: Up to seventy -five, yes sir.
Sims: Ok. Ok.
Mallard: Like you said, there may be some house value at below seventy-five
thousands but that's...
Sims: They don't get taxed at all.
Mallard: Yeah, that's what I mean they're zeroed out.
Sims: But it doesn't have anything in here. The freeze did to us.
Roe: It has some.
Sims: Does it?
Roe: I have some actual figures at the office that may be a little clearer than these.
Mallard: In future years, someone's in a house that's valued at seventy-five thousand or
less, and they move into a house that's maybe valued at a hundred and fifty
thousand next year, then with this portability and everything would their taxes
still be zero on the. county?
Roe: Well, if they first, their qualification and their ceiling is set at zero then yes;
they can port that zero amount to a million dollar home. As long as it's in
Brazos County.
Sims: That's the inequity of the whole deal.
Roe: You can move into a trailer house and set your ceiling at zero and then you are
allowed to port that and the port is for the percentage of difference of what
you are paying today or what you were paying when you qualified and what
you would be paying today. It's that percentage of difference that you get to
port but zero is...
Mallard: So if it's zero today then tomorrow it's zero still?
Roe: Yeah. So you get...
Vol g Page 0 a5
8
Sims: Buddy has threatened to go into a mobile home until he reaches that age and
then he'll port it.
Roe: So has your delinquent taxes attorney.
Mallard: But that's only if they stay in the same county? Same taxing...
Roe: Yes, for Brazos County. Now for school tax purpose they are allowed to port
that ceiling statewide.
Sims: Because it's standardized.
Roe: Because it's standardized and it's a State mandate, on the school.
Mallard: So on the County, you...
Roe: On the County, you can only move it within Brazos County. You move to
another county, you can not port.
Mallard: Ok. But on the school district it's not...
Roe: But on the school district, it's statewide for school tax purposes.
Mallard: So whatever it's your percentage. But they don't have, I mean, I guess the
school district you wouldn't zero out.
Roe: There are some. But then there are a lot of people that qualify for the over
sixty-five, ten, fifteen, twenty years ago and they knew their house was only
worth $25,000.00 which is what the exemption was.
Mallard: Yeah.
Roe: And at that point, it would be zero.
Mallard:
Interesting.
Sims:
Thank you.
Mallard:
A quirk to the system.
Sims:
Any other question? Comments?
Gallego: We need to announce the day that we'll adopt the tax code.
Vol 0 Page 0~ dl~ (JP
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Sims: Which we will adopt...
Gallego: September 12`h.
Sims: ...the tax?
Gallego: Yeah.
Sims: The budget?
McLeod: The tax rate.
Gallego: The tax rate. For this meeting at the end, we're supposed to announce the date
that we will be adopting the tax rate.
Sims: Ok. Which is what date?
Gallego: September 12`' at 9:00 o'clock.
Sims: Ok. And I will announce that. September 12`h at 9:00 a.m. we will adopt the
tax rate of .4550 as the tax rate for the next fiscal year. Any other questions?
And we will adopt the budget when...?
Gallego: Same time. That's just another agenda item.
Sims: At 9:00...oh, ok. It all happens together.
Mallard: Have you kept, I mean the advertisement that gets printed up; have yall done
those calculations yet for the county? I guess that wouldn't happen until we
actually...
Roe: I've already put them in and prepared the notice to go in the paper.
Mallard: And what increase does that show?
Roe: Didn't bring that one.
Mallard: Ok.
Gallego: I didn't either. I can show you when we get back.
Mallard: Ok. That's fine.
Vol S Page
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10
Roe: I did add the steps for adoption of the tax rate if we adopt this particular rate, I
have their information here. As far as the verbals, language used for motion to
adopt, initial motion, which is for the full rate, which (inaudible) break down
into (inaudible). And also you're information for your website.
Mallard: Ok.
McLeod: Judge, Tuesday, on the agenda you have to adopt the budget before you can
adopt the tax rate.
Sims: Right. I understand that.
McLeod: So it's gotta be in that order.
Gallego: Yeah, (inaudible).
Sims: Ok. Ok, any other questions? Comments? I will adjourn this public hearing.
Thank yall for coming.
End of tape.
Vol ff4 Page ;Z a e
11 of 11
The foregoing
minutes
of
the
Commissioners
Court
Public Hearing held
September
8th
2006, have
been
examined and approved in open Court this the T day
of N¢y hrr, 20 Ocp , in Bryan, Brazos County, Texas.
Duane Peters
Commissioner,
Precinct No. 2
C rey C *ley, Jr.
Commissioner,
Precinct 4
Attest:
Karen McQueen
County Clerk
Lloyd assermann
Commissioner,
Precinct No. 1
Kenny Mal a d
Commissioner,
Precinct No. 3
Vol g Page as
BRAZOSCOUNTY
COMMISSIONERS COURT
ILL DAY OF ,
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