Ord 47-2026 - Adopting M&O Tax Rate 09/15/2026 Ordinance No. 47-2026
Ordinance adopting the Maintenance and Operations (M&O) tax rate
for the 2026 tax year, as a separate component of the City's total Ad
Valorem Tax Rate, adopted by a separate record vote as required by
§26.05(a) of the Texas Tax Code, and establishing an effective date
WHEREAS, the City of Wichita Falls, Texas (the "City") is a home rule municipality
created and operating under Article XI, Section 5 of the Texas Constitution and the City's
Home Rule Charter, and is authorized by state law and the Charter to levy, assess, and
collect ad valorem taxes for the support of the City's general government operations; and,
WHEREAS, the City Council of the City of Wichita Falls (the "City Council") is
required by Chapter 26 of the Texas Tax Code to calculate, publish, and adopt ad valorem
tax rates in accordance with the procedures, notice requirements, and voting
requirements set forth in that chapter; and,
WHEREAS, Tax Code § 26.05(a) requires that the total ad valorem tax rate of a
taxing unit be composed of a maintenance and operations rate and, where applicable, a
debt service (interest and sinking fund) rate, and that where the adopted rate exceeds the
no-new-revenue tax rate, the governing body must adopt each component by a separate
motion and separate record vote before adopting the ordinance, levying the combined
rate; and,
WHEREAS, this Ordinance adopts, by separate motion and separate record vote,
only the Maintenance and Operations Tax Rate component of the City's total ad valorem
tax rate for the 2026 tax year, in compliance with the separate-vote requirement of Tax
Code § 26.05(a); and,
WHEREAS, the votes on this Ordinance and on the l&S Ordinance were each
taken prior to, and independently of, the vote on the Tax Levy Ordinance, in the sequence
required by Tax Code § 26.05(a); and,
WHEREAS, the officer or employee designated by the City has calculated and
submitted to the City Council the no-new-revenue tax rate and the voter-approval tax rate
for the 2026 tax year, and notice of such rates has been published in the form and manner
required by Tax Code §§ 26.06, 26.062, and 26.065; and,
WHEREAS, all notices, publications, hearings, and other procedural requirements
of Chapter 26 of the Texas Tax Code applicable to the adoption of this tax rate component
have been satisfied, as more particularly set forth in the findings below.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF WICHITA FALLS, TEXAS, THAT:
1 . In compliance with Tax Code § 26.05(a), the City Council, by separate motion and
separate record vote, hereby adopts a Maintenance and Operations Tax Rate of
$0.652925 per $100 of taxable assessed valuation for the 2026 tax year, to be
applied to fund the general maintenance and operations expenditures of the City for
the 2027 fiscal year beginning October 1 , 2026. This rate is a component rate only. It
does not, standing alone, constitute the City's total ad valorem tax rate and shall not
be levied, assessed, or collected independently of the combined total rate
established and levied by the Tax Levy Ordinance.
2. The notice of the meeting at which this Ordinance is considered was posted in
accordance with the Texas Open Meetings Act, Chapter 551 , Texas Government
Code.
3. The no-new-revenue tax rate and voter-approval tax rate were calculated and
published, as required by Tax Code §§ 26.04 and 26.05, and the notice required by
Tax Code § 26.06 was posted on the City's website and, where required, published
or provided in the manner prescribed by law.
4. This Ordinance adopts only the Maintenance and Operations Rate component.
5. A public hearing on the proposed combined tax rate was held on September 15,
2026, following notice published and posted on September 4, 2026, as required by
Tax Code § 26.06.
6. The immediate need to continue the normal operation of the business of the City
creates an emergency, and in order to protect the public health, welfare, and to
preserve the peace, this ordinance shall take effect immediately, and it is so
ordained.
The record vote of the City Council on the motion to adopt the Maintenance and
Operations Tax Rate was as follows:
Council Member Aye Nay Abstain Absent
Mayor Short X
Austin Cobb, Councilor At-
Large X
Whitney Flack, Councilor
District 1 X
Robert Brooks, Councilor
District 2 X
Jeff Browning, Councilor
District 3 X
Mike Battaglino, Mayor Pro
Tem/Councilor District 4 X
Tom Taylor, Councilor District
5 X
PASSED AND APPROVED this thel 5th day of September, 2026
MAYOR
ATTEST:
B
City Clerk
APPROVED AS TO FORM:
.4„,,:m4 441444
City Attorney