CITY OF DRIPPING SPRINGS

CITY OF DRIPPING SPRINGS

ORDINANCE No. 2020-43

AN ORDINANCE OF THE CITY OF DRIPPING SPRINGS, TEXAS, APPROVING THE 2020 AD VALOREM TAX RATE AND LEVY OF NINETEEN HUNDREDTHS CENTS ($0.19) PER ONE HUNDRED DOLLARS ($100.00) OF ASSESSED VALUATION OF ALL TAXABLE PROPERTY WITHIN THE CORPORATE CITY LIMITS OF THE CITY; PROVIDING FOR PENAL TIES AND INTEREST; AND PROVIDING FOR THE FOLLOWING: FINDINGS OF FACT; SEVERABILITY; SAVINGS CLAUSE; PUBLICATION AND EFFECTIVE DATE

WHEREAS, a budget appropriating revenues generated for the use and support of the municipal government of the City of Dripping Springs ("City") has been approved and adopted by the City Council of the City of Dripping Springs ("City Council") as required by Chapter 102 of the Texas Local Government Code; and

WHEREAS, a notice of the hearing on a proposed tax revenue increase was published in the City's official newspaper on August 6, 2020 and August 27, 2020; and

WHEREAS, pursuant to Texas Local Government Code Section 51.001, the City has general authority to adopt an ordinance or police regulation that is for the good government, peace or order of the City and is necessary of proper for carrying out a power granted by to the City; and

WHEREAS, the tax rate exceeds the no-new-revenue tax rate and was passed by a greater than a sixty percent (60%) of the members of the governing body; and

WHEREAS, the City Council finds that it is necessary and proper for the good government, peace or order of the City to adopt an ordinance establishing an ad valorem tax rate.

NOW, THEREFORE, BE IT ORDAINED by the Dripping Springs City Council:

1. APPROVAL OF 2020 TAX RATE & LEVY

That there be and is hereby levied and shall be assessed and collected for the year 2020, on all taxable property, real, personal and mixed, situated within the city limits of the City, and not exempt the Constitution of the State and valid state laws, an ad valorem tax rate of Nineteen Hundredths Cents ($0.19) on each One Hundred Dollars ($100.00) assessed value of taxable property, and shall be apportioned and distributed as follows:

(a) For the purpose of defraying the current expenses and budge of the municipal government of the City (maintenance and operations (M&O)), a tax rate of Nineteen Hundredths Cents ($0.19) on each One Hundred Dollars ($100.00) assessed value of taxable property.

THIS TAX RATE WILL EFFECTIVELY BE RAISED BY 2.7 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE

City of Dripping Springs Ordinance No. 2020-43

2020 Ad Valorem Tax Rate & Levy Page I of 14

AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $0.00.

(b) The City Secretary shall cause the following notice to be posted on the homepage of the City's internet website:

THE CITY OF DRIPPING SPRINGS, TEXAS ADOPTED A TAX RA TE THAT WILL EFFECTIVELY BE RAISED BY TWO POINT SEVEN PERCENT (2.7 %) AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,00.00 HOME BY APPROXIMATELY $ 0.00.

2. PENAL TY & INTEREST

All taxes shall become a lien upon the property against which assessed and the City Tax Assessor/Collector for the City of Dripping Springs, Texas, shall by virtue of the tax rolls, fix and establish a lien by levying upon such property, whether real or personal, or the payment of said taxes, penalty and interest for the general fund of the City of Dripping Springs, Texas.

3. FINDINGS OF FACT

The foregoing recitals are incorporated into this Ordinance by reference as findings of fact as if expressly set forth herein.

4. SEVERABILITY CLAUSE

That is any section, subsection, paragraph, clause, phrase, or provision of this Ordinance shall be judged invalid or held unconstitutional, the same shall not affect the validity of this Ordinance as a whole or provision thereof, other than the part so decided to be invalid or unconstitutional.

5. SA VIN GS CLAUSE

That all previous budget ordinances shall remain in full force and effect, save and except as amended by this Ordinance.

6. PUBLICATION CLAUSE

The City Secretary of the City of Dripping Springs, Texas, is hereby directed to public in the Official Newspaper of the City of Dripping Springs, the caption, and effective date clause of this Ordinance as required by Texas Local Government Code §52.011.

7. EFFECTIVEDATE

The necessity for making and approving a budget for the fiscal year, as required by the laws of the State of Texas, requires that this Ordinance shall take effect immediately from and after its passage as the law in such provides.


8. PROPER NOTICE & MEETING

2020 Ad Valorem Tax Rate & Levy Page 2 of14

It is hereby official ly found and determined that the meeting at which this Ordinance was passed was open to the public, and that public notice of the time, p lace and purpose of said meeting was given as required by the Open Meetings Act, Texas Government Code Chapter 551 . Notice was also provided as required by Chapter 52 of the Texas Local Government Code.

PASSED & APPROVED this, 8th day of September 2020, by the following City Council of Dripping Springs roll call vote:

Mayor Pro Tern Manassian

Council Member King

Council Member Purcell

Council Member Harris-Allison

Council Member Crow


X for against

X for against

X for against

X for against

X for against

CITY OF DRIPPING SPRINGS:

tz:/l b(); );(-illFoulds, Jr. , Mayor

ATTEST:

abstain absent

abstain absent

abstain absent

abstain absent

abstain absent

2020 Ad Valorem Tax Rate & Levy Page 3 of 14

City of Dripping Springs Fiscal Year 2020-21 Budget Cover Page

This budget will raise more total property taxes than last year's budget by $150,772, which is a 11.57% percent increase, and of that amount $162,451 is tax revenue to be raised from new property added to the tax roll this year.

Dripping Springs City Council Recorded Roll Call Vote:

Mayor Pro Tern Manassian X for

Council Member Crow X for

Council Member Allison X for

Council Member Purcell X for

Council Member King X for

Property Tax Rate Comparison

Property Tax Rate

No-new-revenue Tax Rate

No-new-revenue Effective Maintenance & Operations Tax Rate Voter Approval Tax Rate

Debt Rate

City Debt Obligations

against abstain absent





Fiscal Year 2019-2020 Fiscal Year 2020-2021

$0.1900/100

$0.1746/100

$0.2954 /100

$0.2077 /100

$0.0000/100

$0.1900/100

$0.1746/100

$0.2876/100

$0.2084/100

$0.0000/100

Total debt obligation for City of Dripping Springs secured by property taxes : $0.00

Newspaper Notices : In 2019-2020 Fiscal Year the City expended $5,818.62 on public notices through August 1, 2020. In 2020-2021 Fiscal Year the City has budgeted $6,000 for public notices.

Legislative Services In the 2020-2021 Fiscal Year the City has budgeted $10,000 for legislative services.




Revenue ADValorem AVP&I Sales Tax Mixed Beverage Alcohol Permits Fire Inspections Bank Interest Development Fees:

Subdivision Site Dev Zoning/Signs/Ord Building Code

Transportation Solid Waste

Health Permits/Inspections Municipal Court Other Income TXF from Capital Improvements TXF DSRP On Call FEMA Dam Repair Total

Expense Supplies

City of Dripping Springs Approved FY2 l Budget

August II. 2020

Office IT Equipment and Support Software Purchase, Agreements and Licenses Website Communications Network/Phone Miscellaneous Office Equipment Utilities:

Street Lights Streets Water Office Electric Office Water Stephenson Electric Stephenson Water

Transportation: Improvement Projects

Street & ROW Maintenance Street Improvements Office Maintenance/Repairs Stephenson Building & Lawn Maintenance Maintenance Equipment Equipment Maintenance Maintenance Supplies Fleet Acquisition Fleet Maintenance City Hall Improvements Maintenance Uniforms Special Projects:

Family Violence Ctr Lighting Compliance Economic Development Records Management Government Affairs Stephenson Parking Lot Improvements Stephenson Building Rehabilitation Future Land Use Plan Land Acquisition Downtown Bathroom

Public Safety: Emergency Management Equipment Emergency Equipment Fire & Safety Emergency Mgt PR Emergency Equipment Maintenance&Service Animal Control

1 of 10

1,591,317.76 4,000.00

3,178,074.96 58,000.00 5,000.00

10,000.00 35,000.00

622,200.00 194,900.00 65,000.00

1,000,000.00

36,000.00 45,000.00

250.00 40,000.00

208,504.00 10,400.00 75,000.00

7,178,646.72

25,000.00 44,000.00

130,396.00 4,425.00

25,000.00 6,000.00

20,000.00 4,000.00 4,000.00

650.00 1,500.00

500.00

367,004.00 I75,000.00 250,000.00

10,860.00 5,500.00 9,000.00 I,675.00 4,525.00

39,800.00 13,350.00 5,000.00 1,575.00

7,000.00 2,000.00 5,000.00 1,000.00

10,000.00 0.00

14,000.00 50,000.00 10,000.00

100,000.00

390.00 996.00

4,000.00 6,371.00 3,400.00



Public Relations Postage TML Insurance:

Liability Property Workers' Comp

Dues, Fees, Subscriptions Public Notices City Sponsored Events Election Salaries Truces Benefits Retirement DSRP Salaries DSRP Truces DSRP Benefits DSRP Retirement Professional Services:

Financial Services Engineering

City of Dripping Springs Approved FY2 I Budget

August II, 2020

Special Counsel and Consultants Muni Court Bldg. Inspector Health Inspector Architectural and Landscape Consultants Historic District Consultant Lighting Consultant Human Resource Consultant

Training/CE Code Publication Mileage Miscellaneous Office Expense Bad Debt Expense Contingencies/Emergency Fund TXF to Reserve Fund TXFAVtoTIF TXFtoTIRZ Sales Truc TXF to WWU SPA& ECODTXF TXFtoDSRP Total

2 of10

5,000.00 3,500.00

14,769.00 25,034.00 22,026.00 30,000.00

6,000.00 5,000.00 2,000.00

1,819,122.12 144,346.84 182,998.14 106,661.81 324,157.60

26,094.06 44,796.98 18,197.65

60,800.00 70,000.00 74,000.00 15,500.00

800,000.00 45,000.00

5,000.00 3,000.00 1,000.00

10,000.00 38,979.07

6,047.00 2,000.00

10,000.00 5,000.00

50,000.00 162,328.76 169,379.41 250,000.00 635,614.99 508,491.97

7,064,762.40



PARKS Revenue Sponsorships and Donations Programs and Events Aquatics Program Income Pool and Pavilion Park Rental Fees TXF from Parkland Dedication TXF from Landscaping Fund TXF from Contingency Funds TXF from DSRP Total Revenue

Expense Other Park Consultants Pool Operations Park Supplies Dues Fees and Subscriptions Parks Activity Guide

City of Dripping Springs Appro,·ed FY2 l Budget

August I I, 2020

DS Ranch House Furniture & Equipment Total Other

Public Improvements All Parks Founders Park S&RPark Charro Ranch Park DS Ranch Park

Total Improvements

Utilities Portable Toilets Triangle Electric Triangle Water S&R Park Water SRP Electric FMP Pool/ Pavilion Water FMP PooU/Electricity Pool Phone/Network DS Ranch Park Electricity DS Ranch Park Phone/Network DS Ranch Park Septic Total Utilities

Maintenance General Maintenance (All Parks) Trail Washout repairs Equipment Rental Founders Park/Pool S&R Charro Ranch Park Triangle/ Veteran's Memorial Park DSRP Total Maintenance

Supplies General Parks Charro Ranch Supplies Founders Park Supplies Program and Events DSRP & Ranch House Supplies S&RSupplies Total Supplies

Camp Staff Aquatics Staff Total Staff Expense

Total Parks Expenditures

3of 10

25,000.00 48,825.00 33,950.00 13,900.00

1,650.00 172,200.00

6,500.00

302,025.00

2,719.06 5,000.00

7,719.06

50,000.00 51,700.00 62,000.00

8,500.00 172,200.00

5,780.00 650.00 475.00

13,000.00

1,200.00 5,000.00 6,500.00 1,200.00

900.00 5,700.00

750.00 41,155.00

250.00 500.00

1,000.00 17,250.00 14,020.00 10,945.00

800.00 25,079.00 69,844.00

4,000.00 200.00

10,375.00 2,200.00 2,603.00

200.00 19,578.00

33,105.00 72,308.26

105,413.26

415,909.32



FOUNDERS DAY Balance Fwd Revenue Craft booths/Business Booths Food booths BBQ cookers Carnival Parade Sponsorship Parking concession Electric Misc Total

Expense Publicity Porta-Potties Security Barricadesffraffic Plan Bands/Music/Sound Clean Up Postage/Supplies/Misc. Sponsorship Parade Tent.Tables & Chairs Electricity FD Electrical Setup Contingencies Total expenses Balance Fwd

City of Dripping Springs Approved FY2 I Budget

August II, 2020

CONSOLIDATED GENERAL FUND Revenue City Parks Founders Total Expense City Parks Founders Total expense Balance Fwd

4of10

26,392.83

6,500.00 1,100.00 4,600.00 9,500.00 3,750.00

63,600.00 1,700.00 2,400.00

119,542.83

8,500.00 6,500.00

20,000.00 19,874.00 15,000.00 4,600.00 7,000.00 5,000.00

650.00 4,500.00 1,800.00 4,600.00

21,518.83 119,542.83

0.00

7,178,646.72 302,025.00 119,542.83

7,600,214.55

7,064,762.40 415,909.32 119,542.83

7,600,214.55 0.00

2020 Ad Valorem Tax Rate & Levy Page 8 ofl4


City of Dripping Springs Appro,·ed FY2 I Budget

August II, 2020

DRIPPING SPRINGS FARMERS MARKET Balance Forward Revenue FM Sponsor Grant Income Booth Space Applications Interest Income Market Event Total

Expense Advertising Market Manager Payroll Tax Expense Retirement Entertainment& Activities Dues Fees & Subscriptions Market Event Training Office Expense Supplies Expense Other Expense Capital Fund Total Expense

Balance Forward

PARKLAND DEDICATION FUND Balance Forward Revenue Parkland Fees Total Revenue

Expense Park Improvements TXF to AG Facility Master Naturalists Total Expenses Balance Forward

AG FACILITY FUND Balance Fwd Revenue Ag Facility Fees Total Revenues

Expense TXFtoDSRP Total Expense Balance Fwd

5of 10

34,519.84

1,000.00 1,000.00

24,698.00 1,482.00

449.22 300.00

63,449.06

5,000.00 29,278.08

2,401.77 1,762.54 1,000.00

200.00 500.00 200.00 200.00 400.00 100.00

22,406.67 63,449.06

0.00

140,130.98

80,000.00 220,130.98

172,200.00

172,200.00 47,930.98

0.00

25,760.00 25,760.00

25,760.00 25,760.00

0.00

2020 Ad Valorem Tax Rate & Levy Page 9 ofl4


LANDSCAPING FUND Balance Fwd Revenue Tree Replacement Fees Total Revenues

Expense Sports and Rec Park DSRP FMP Charro Historic District Professional Services

City of Dripping Springs Appro\'cd FY2 I Budget

AuguSI 11, 2020

City Hall Lawn and Tree Maintenance Total Expense Balance Fwd

DRIPPING SPRINGS RANCH PARK OPERA TING FUND

Balance Forward Revenue Stall Rentals RV Site Rentals Facility Rentals Equipment Rental Sponsored Events Merchandise Sales Riding Permits Staff & Misc Fees Cleaning Fees House Rental Income Other Income Interest TXF from Ag Facility TXFfromHOT TXF for RV/ Parking Lot HOT TXF from General Fund TXF from Landscape Fund Total Revenue

Expense Advertising Office Supplies DSRPOnCall Network and Communications Sponsored Events Supplies and Materials Dues, Fees and Subscriptions Mileage Equipment Equipment Rental Equipment Maintenance Portable Toilets Electric Water Propane/Natural Gas On Call Phone Alarm Stall Cleaning & Repair Training and Education Other Expense Improvements Tree Planting Contingencies Fleet Acquisition Fleet Maintenance General Maintenance and Repair Lawn Maintenance HCLE Merchandise RV/Parking Lot Total Expenses Total Bal Fwd

60110

100,376,77

100,376.77

2,000.00

2,000.00 12,000.00

1,500.00 17,500.00 82,876.77

50,492.47

22,000.00 18,000.00

I 12,000.00 5,000.00

89,000.00 15,000.00 10,000.00 4,000.00

10,000.00 0.00

1,000.00 1,000.00

25,760.00 67,275.62 50,000.00

0.00

480,528.09

700,00 5,100.00

10,400.00 12,000.00 49,000.00 30,000.00

5,983.44 500.00

10,300.00 1,000.00

25,000.00 0.00

60,000.00 10,000.00 3,000.00 2,000.00 1,080.00 2,000.00 5,000.00

20,500.00 26,000.00

50,000.00 42,568.00

2,500.00 60,000.00

13,200.00 7,000.00

454,831.44 25,696.65

2020 Ad Valorem Tax Rate & Levy Page IO of 14


City of Dripping Springs Approved FY2 I Budgel

AuguSI 11, 2020

HOTEL OCCUPANCY TAX FUND Balance Fwd Revenues Hole( Occupancy Tax Interest Total

Expenses Advertising Chrishnas Lighting Displays City Sponsored Events Historic Districts Marketing Signage Dues and Fees TXF to Debt Service RV/ Parking Lot TXF to Event Center Grants

Total expenses Balance Fwd WASTEWATER UTILITY FUND

Balance Fwd Revenue TXF from TWDB Wastewater Service Late Fees/Rtn check fees Portion of Sales Tax Delayed Connection Fees Line Extensions Solid Waste PEC ROW Fees Cable TX Gas Franchise Fees Transfer fees Over use fees Reuse Fees Interest Other Income Water Income Total Revenues

Expense Administrative and General Expense: Administrative/Billing Expense Legal Fees Auditing Regulatory Expense Planning and Permitting Engineering: Engineering & Surveying Construction Phase Services HR TEFS Misc Planning/Consulting 1431-001 2nd Amendment CIP Sewer Planning CAD I 971-00 I Water Planning Parallel West Interceptor Design& Cost TLAP Renewal application Dues, Fees and Subscriptions TXF to Water Fund Operations and Maintenance:

Routine Operations Non Routine Operations

System Maintenance & Repair Chlorinator Maintenance Chlorinator Alarm Odor Control Meter Calibrations Lift Station Cleaning Jet Cleaning Collection lines Drip Field Lawn Maintenance Drip FieldMaint & Repairs Lift Station repairs WWTP Repairs/Pump Repairs Chemicals

7of 10

FY2021 29,000.00

400,000.00 1,500.00

430,500.00

500.00 12,104.38

9,000.00 8,500.00 6,000.00

92,410.00 50,000.00 67,285.62

184,700.00

430,500.00 0.00

5,000,000.00

8,795,000.00 794,112.60

4,000.00 635,614.99 159,200.00

0.00 120,000.00 15,000.00

134,500.00 3,000.00 3,500.00

66,068.31

45,000.00 35,000.00

1,742.76 15,811,738.66

110,400.00 30,000.00 10,000.00 3,500.00

50,000.00

30,000.00 7,500.00 5,000.00

25,000.00 10,000.00

150,000.00 3,000.00

0.00 12,000.00

80,000.00 50,000.00 20,000.00 2,500.00 1,000.00

12,500.00 700.00

9,000.00 15,000.00 10,000.00 20,000.00 20,000.00 32,500.00 8,000.00



Electricity Laboratory Testing Sludge Hauling Phone

Supplies Equipment Wastewater Flow Measurement Other Expense Capital Projects: Road Reconstruction

City of Dripping Springs Approved FY2 l Budget

August 11, 2020

HRTreated Effiuent Fill Station 1873-001 Parallel West Interceptor Other: Reimbursement to Caliterra Oversize of West Interceptor TWDB Engineering: West Interceptor.SC, LS, FM and TE line 1950-00 I East Interceptor 1951-00 I Effiuent HP 1952-00 I Reclaimed Water Facility 1953-001 WWTP Design Assistance So Regional WW Sytem Exp P&M 1923-00 I Miscellaneous: Consultants and Legal 1WDB Capital Projects: West Interceptor, So Collector and LS and FM East Interceptor Effiuent Holding Pond WWTP Total Expense Balance Forward

WATER Revenue TXF from Wastewater Fund Total Revenue

Expense Operating and Maintenance Total Expense Balance Forward

1WDBFUND Balance Forward Revenues Interest Total revenue

Expenses Escrow Fees Expenses Total Expenses Balance Forward

IMPACT FUND Bal Fwd Revenue Impact Fees Impact Fee Deposits Interest Income Total

Expense TXF to Debt Service 2015 TXF to Debt Service 2019 Total expense Total Bal Fwd

80110

45,000.00 25,000.00 80,000.00 6,000.00

l0,000.00 4,000.00 9,000.00 5,000.00

10,000.00 125,000.00

1,600,000.00

500,000.00

250,000.00 100,000.00 125,000.00

75,000.00 40,000.00

680,000.00

2,000,000.00 25,000.00

1,500,000.00 4,000,000.00

11,941,600.00 3,870,138.66

12,000.00 12,000.00

12,000.00 12,000.00

0.00

1,000.00 8,795,000.00

500.00 8,796,500.00

1,000.00 8,795,000.00 8,796,000.00

500.00

2,638,325.17

242,560.00

25,000.00 2,905,885.17

733,288.20 958,553.00

1,691,841.20 1,214,043.97



DEBT SERVICE FUND 2015 Bal Fwd

Revenue TXF from Impact Fund Interest Total Revenue

Expenses Debt Payment 2015 Total Expense Balance Fwd

DEBT SERVICE FUND 2013 Bal Fwd

Revenue TXFfrom HOT Interest Total

Expense Tax Series 2013 Total Expenses Balance Fwd

DEBT SERVICE FUND 2019 Bal Fwd Revenue TXF from Impact Fees Interest Total

Expense Tax Series 2019 Total Expenses Balance Fwd

PEG FUND Balance Fwd Revenues TWC Interest Income Total Revenues

Expense Balance Fwd

RESERVE FUND

Balance Fwd Revenue TXF from General FW1d Interest Total

Expense Expense Total Expense Balance Fwd

City or Dripping Springs Appro\·cd FY2 I Budget

August 11. 2020

9of 10

841,062.67

733,288.20 8,000.00

1,582,350.87

729,182.20 729,182.20 853,168.67

95,372.15

92,410.00 1,200.00

188,982.15

90,107.50 90,107.50 98,874.65

934,598.47

958,553.00 2,000.00

1,895,151.47

933,553.00 933,553.00 961,598.47

105,777.27

27,200.00 1,200.00

134,177.27

0.00 134,177.27

1,303,727.01

125,000.00 12,000.00

1,440,727.01

0.00 0.00

1,440,727.0 I



TIRZl Balance Forward Revenues City AV County AV City for GAP Escrow Interest Income EPS Reimbursements Total Revenue

Expense TIRZ Expense Project Management/Misc Costs

City of Dripping Springs Approved FY21 Budget

August 11, 2020

Project Administration P3 Works Legal Fees EPS MAS HDR Misc Consulting Creation Cost Reimbursements TXF to GAP Escrow Total Expense Balance Forward

TIRZ2 Balance Forward Revenue Interest Income City AV County AV Total Revenue

Expense Creation Cost Reimbursements Total Expense Balance Forward

10of10

183,286.56

88,602.29 183,794.71 250,000.00

500.00 19,200.00

725,383.56

75,500.00 35,000.00 20,000.00 30,000.00 22,500.00

120,700.00 25,000.00

0.00 250,000.00 578,700.00 146,683.56

126,995.25

200.00 64,722.91

132,818.09 324,736.25

0.00 0.00

324,736.25


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CITY OF DRIPPING SPRINGS