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Res 043-2007 3/20/2007 RESOLUTION NO. �7"�" d� RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WICHITA FALLS, TEXAS, EXPRESSING OPPOSITION TO LEGISLATIVE EFFORTS TO AMEND CURRENT LAWS AND REGULATIONS GOVERNING APPRAISAL AND REVENUE CAPS; FINDING AND DETERMINING THAT THE MEETING AT WHICH THIS RESOLUTION WAS PASSED WAS OPEN TO THE PUBLIC AS REQUIRED BY LAW. WHEREAS, cities in Texas receive very little state funding when compared to other states in the nation; and WHEREAS, Texas cities rely increasingly upon property taxes as a major component of their revenue required to cover the cost of providing required municipal services; and WHEREAS, appraisal caps have been proven in other states where implemented to: (1) ignore the cost of City services, (2) unfairly shift the tax burden from wealthy to less wealthy homeowners because caps most benefit properties that are rapidly increasing in value, (3) unfairly shift the tax burden from residential to business taxpayers where they apply only to residential property, (4) create inequities between neighbors, (5) depress real estate markets, and (6) hinder economic development by preventing property value increases impacting property tax abatement arrangements ultimately resulting in lost revenue opportunities for cities; and WHEREAS, revenue caps: (1) ignore the cost of city services, (2) ignore the differing growth rates in different areas of the state, (3) stifle economic development by imposing arbitrary limits on revenues that might be realized from the addition of new business and residential development, (4) do not account for unfunded mandates, and (5) may be harmful to city bond ratings due to the imposition of limits on the ability of cities to repay debt. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF WICHITA FALLS, TEXAS, THAT: SECTION 1. The City of Wichita Falls opposes any legislation that seeks to amend and reduce the currently applicable appraisal cap below its current level of ten percent, or seeks to establish local revenue caps. SECTION 2. It is hereby officially found and determined that the meeting at which this resolution was passed was open to the public as required by law. PASSED AND APPROVED this the 20th day of March, 2007. L �� MAYOR ATTEST: ty C erk