CITY OF KENNEDALE, TEXAS ORDINANCE NO. 788 AN ORDINANCE OF THE CITY OF KENNEDALE, TEXAS AFFIXING AND LEVYING MUNICIPAL AD VALOREM TAXES ON ALL TAXABLE PROPERTY WITHIN THE CORPORATE LIMITS OF THE CITY OF KENNEDALE, TEXAS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025, AND ENDING SEPTEMBER 30, 2026 AND FOR EACH YEAR THEREAFTER UNTIL OTHERWISE PROVIDED, AT THE RATE OF $0.696190 PER ONE HUNDRED DOLLARS ($100.00), AND FOR DIRECTING THE ASSESSMENT THEREOF; PROVIDING FOR A DATE ON WHICH SUCH TAXES BECOME DUE AND DELINQUENT TOGETHER WITH PENALTIES AND INTEREST THEREON; PROVIDING FOR PLACE OF PAYMENT; PROVIDING FOR APPROVAL OF THE TAX ROLLS PRESENTED TO THE CITY COUNCIL; PROVIDING FOR REPEALING, SAVINGS, AND SEVERABILITY CLAUSES; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City of Kennedale, Texas ("City") is a home rule city acting under its charter adopted by the electorate pursuant to Article XI, Section 5 of the Texas Constitution and Chapter 9 of the Local Government Code; and WHEREAS, the City Council of the City hereby finds that the tax for the fiscal year beginning October 1, 2025, and ending September 30, 2026, levied for current expenses of the City and the general improvements of the City and its property must be levied to provide the revenue requirements of the budget for the ensuing year; and WHEREAS, the City Council further finds that taxes for the year 2025-2026, hereinafter levied therefore are necessary to pay interest and to provide the required sinking fund on outstanding bonds of the City issued for City purposes, and on bonds proposed to be issued for such purposes during the ensuing year; and WHEREAS, the City Council approved on August 27, 2025, a separate budget ordinance for the fiscal year beginning October 1, 2025, and ending September 30, 2026; and WHEREAS, the City Council provided notice of the effective tax rate as required by law; and WHEREAS, pursuant to Section 26.05 of the Texas Tax Code, the City Council held a public hearing on the proposed tax rate on August 27, 2025 during a special called City Council Meeting at 5:30 p.m., held in the Kennedale City Hall Council Chambers, located at 405 Municipal Drive, Kennedale, Texas, and took action on the proposed rate at the close of the public hearing; and WHEREAS, all statutory and constitutional requirements concerning the levying and assessing of ad valorem taxes have been complied with; and WHEREAS, the City Council has, by record vote, approved separately each of the two components of the tax rate set forth. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF KENNEDALE, TEXAS THAT: SECTION 1. All of the above premises are found to be true and correct and are incorporated into the body of this Ordinance as if copied in their entirety. SECTION 2. The real and personal property tax appraisal rolls as certified by the Chief Appraiser of the Tarrant County Appraisal District to the City Council for the 2025-2026 tax year are hereby accepted. SECTION 3. There is hereby levied and ordered to be assessed and collected for the fiscal year beginning October 1, 2025, and ending September 30, 2026, and for each fiscal year thereafter until it be otherwise provided and ordained, on all taxable property, real, personal and mixed, situated within the corporate limits of the City of Kennedale, Texas, and not exempt from taxation by the constitution of the State of Texas and valid state laws, an ad valorem tax rate of $0.696190 on each One Hundred Dollars ($100.00) assessed value of taxable property, which tax rate is apportioned and distributed as follows: A. For the purpose of defraying the current maintenance and operation expenses of the City (General Fund), a tax of $0.483073 on each One Hundred Dollars ($100.00) assessed value of all taxable property. B. For the purpose of creating a Debt Service Fund to pay the interest and principle on all outstanding indebtedness, a tax of $0.213117 on each One Hundred Dollars ($100.00) assessed value of all taxable property within the City which shall be applied to the payment of such interest and maturities of all outstanding bonded indebtedness. Total tax rate: $0.696190. 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 1.22%PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $-27.90. SECTION 4. All monies collected and hereby appropriated are set apart for the specific purposes indicated, and the funds shall be accounted for in such a manner as to readily show balances at any time. SECTION 5. All ad valorem taxes herein levied shall become due and payable on October 1, 2025, and all ad valorem taxes for the year shall become delinquent after January 31, 2026. There shall be no discount for payment of taxes prior to said January 31, 2026. Payment of such taxes shall be due in one full installment except as otherwise required by law. A delinquent tax shall incur all penalties and interest authorized by state law, Section 33.01 of the Tax Code. SECTION 6. Taxes herein levied and uncollected as of January 31, 2026, shall be a first and prior lien against the property, which lien shall be superior and prior to all other liens. SECTION 7. Pursuant to the authority granted by Section 33.07 of the Texas Tax Code, in the event that the taxes become delinquent on or after February 1, 2026 but not later than May 1, 2026 and that remain delinquent on July 1, 2026, and in the event such delinquent taxes are referred to an attorney for collection, an additional amount of twenty percent (20%) of the total amount of tax, penalty and interest then due shall be added as collection costs to be paid by the taxpayer SECTION 8. Pursuant to the authority granted by Section 33.08 of the Texas Tax Code, the City further provides that all taxes that become delinquent on or after June 1, 2026, shall, in order to defray the costs of collection, incur an additional penalty in the amount of 20% of the delinquent tax, penalty, and interest. SECTION 9. Taxes are payable at the offices of the County Tax Assessor-Collector. The City shall have available all rights and remedies provided by law for the enforcement of the collection of taxes levied under this Ordinance. SECTION 10. All provisions of any ordinance in conflict with this Ordinance are hereby repealed; but such repeal shall not abate any pending prosecution for violation of the repealed ordinance, nor shall the repeal prevent prosecution from being commenced for any violation if occurring prior to the repeal of the ordinance. Any remaining portions of conflicting ordinances shall remain in full force and effect. SECTION 11. It is hereby declared to be the intention of the City Council that if any of the phrases, clauses, sentences, paragraphs, and sections of this Ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs, and sections of this Ordinance since the same would have been enacted by the City Council without the incorporation in this Ordinance of any such unconstitutional phrase, clauses, sentence, paragraph, or section. SECTION 12. All rights or remedies of the City under previous ordinances are expressly saved as to penalties for liabilities for any delinquencies and penalties for prior years and under prior ordinances of the City, and such delinquencies and penalties owed shall not be affected by this Ordinance, but may be collected through any remedy available under law. SECTION 13. This Ordinance shall be in full force and effect from and after its passage, and it is so ordained. PASSED AND APPROVED ON THIS THE 27 DAY OF AUGUST 2025, BY A VOTE OF 4 AYES, 0 NAYS, AND 0 ABSTENTIONS AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF KENNEDALE, TEXAS. Aye Nay Abstention David Glover, Place 1 x Thelma Kobeck, Place 2 x Kenneth Michels, Place 3 x Chris Gary, Place 4 Jeff Nevarez, Place 5 x APPROVED: /s/ Brad Horton, Mayor ATTEST: /s/ Barbara Dahl, City Secretary IPL0269045 Sep 3 2025