Ord 49-2026 - FY27 Total Tax Rate 09/15/2026 Ordinance No. 49-2026
Ordinance levying a total Ad Valorem Tax Rate of $0.677900 per $100.00 of
taxable value for the use and support of the Municipal Government of the
City of Wichita Falls for Fiscal Year 2027 and for the payment of principal
and interest on the City's debt obligations; providing for assessment and
collection; providing for a record vote; and providing an effective date
WHEREAS, the City Council of the City of Wichita Falls, Texas, has adopted the
annual budget for Fiscal Year 2027 in accordance with applicable law; and,
WHEREAS, the Wichita County Appraisal District has provided the certified
appraisal roll and taxable values applicable to the City of Wichita Falls for Tax Year 2026;
and,
WHEREAS, the officer or employee designated by the City has calculated and
certified the no-new-revenue tax rate, voter-approval tax rate, maintenance and
operations rate, and debt rate in accordance with Chapter 26 of the Texas Tax Code; and,
WHEREAS, the no-new-revenue tax rate calculated for Tax Year 2026 is
$0.666037 per $100 of taxable value; and,
WHEREAS, the City Council has determined that a total ad valorem tax rate of
$0.677900 per$100.00 of taxable value, consisting of a Maintenance and Operations rate
of $0.652925 and an Interest and Sinking Fund rate of $0.024975, is necessary to fund
the adopted Fiscal Year 2027 Budget and provide for the payment of principal and interest
on the City's lawful debt obligations; and,
WHEREAS, the City Council has complied with all applicable notice, hearing,
posting, and other procedural requirements imposed by the Texas Tax Code and other
applicable law for the adoption of the tax rate set forth herein.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF WICHITA FALLS, TEXAS, THAT:
1 . The findings and recitals contained in the preamble of this Ordinance are hereby
found to be true and correct and are incorporated herein for all purposes.
2. The City Council separately approved a Maintenance and Operations tax rate of
$0.652925 per $100 of taxable value for Tax Year 2026.
The Maintenance and Operations component shall be used for the maintenance and
operations of the City of Wichita Falls, including the general governmental operating
expenses of the City and other lawful municipal purposes.
THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND
OPERATIONS THAN LAST YEAR'S TAX RATE.
THE TAX RATE WILL EFFECTIVELY BE RAISED BY 3.45 PERCENT
AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON
A $100,000 HOME BY APPROXIMATELY $22.61 .
3. The City Council separately approved an Interest and Sinking Fund tax rate of
$0.024975 per $100 of taxable value for Tax Year 2026.
The Interest and Sinking Fund component shall be used for the payment of
principal and interest on bonds and other indebtedness lawfully issued or incurred
by the City and payable from ad valorem taxes.
4. Having separately approved the Maintenance and Operations and Interest and
Sinking Fund components as required by law, the City Council hereby adopts,
assesses, and levies for Tax Year 2026 upon each $100.00 of taxable value of all
taxable property situated within the corporate limits of the City of Wichita Falls,
Texas, and subject to taxation by the City, a TOTAL AD VALOREM TAX RATE OF
$0.677900 PER $100.00 OF TAXABLE VALUE, calculated as follows:
Tax Rate Component Rate per $100.00 Taxable Value
Maintenance and Operations $0.652925
Interest and Sinking Fund $0.024975
TOTAL TAX RATE $0.677900
The total tax of $0.677900 per $100.00 of taxable value is hereby levied against
all taxable property within the City of Wichita Falls for Tax Year 2026.
5. The taxes levied by this Ordinance shall be assessed and collected in the
manner provided by law.
The appropriate tax assessor-collector is hereby authorized and directed to
assess and collect the taxes imposed by this Ordinance based upon the certified
appraisal roll and any supplements or corrections thereto as permitted by law.
All taxes collected shall be allocated between the Maintenance and Operations
purposes and the Interest and Sinking Fund purposes in accordance with the
rates established by this Ordinance.
6. Because the total tax rate adopted by this Ordinance exceeds the no-new-
revenue tax rate, the motion to adopt this Ordinance was made in substantially
the following form as required by Texas Tax Code §26.05:
"I move that the property tax rate be increased by the adoption of a tax rate of
$0.677900 per $100.00 valuation, which is effectively a 1.78 percent increase in
the tax rate."
7. The vote on this Ordinance shall be separate from the vote adopting the Fiscal
Year 2027 Budget and shall be taken and recorded as a record vote in
accordance with Texas Tax Code §26.05.
The vote on final adoption of this Ordinance 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
The City Council finds that at least sixty percent (60%) of the members of the
governing body voted in favor of this Ordinance, as required by Texas Tax Code
§26.05 for adoption of a tax rate exceeding the no-new-revenue tax rate.
8. There is also levied an occupation tax on every person, firm or corporation
pursuing any of the occupations named in the Charter, ordinances and general
laws of Texas as being subject to such a tax by cities, which shall be paid in
advance; said occupation tax shall be one-half (1/2) of the state tax for similar
occupations to the extent permitted by the Constitution and laws of the State of
Texas.
9. 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.
PASSED AND APPROVED this the 15th day of September, 2026.
MAYOR
ATTEST:
City Clerk
APPROVED AS TO FORM:
J J
City Attorney