June 27, 2024

Item No. 6.3.

Disaster Calculation Option

Sponsor: Mary Ellen Leonard, Director of Fiscal Services

Reviewed By CBC: City Council
Agenda Caption: Presentation, discussion, and possible action regarding a resolution directing the
Brazos County Tax Office to calculate the FY25 voter-approved rate in the manner provided for a
special taxing unit affected by a disaster declaration. The Proposed FY26 Budget will not be
prepared and presented to the City Council until July 2025.
Relationship to Strategic Goals:
Good Governance
Financial Sustainability
Sustainable City
Recommendation(s): Staff recommends the City Council approve the resolution directing the
Brazos County Tax Office to calculate the voter-approved rate in the manner provided for a special
taxing unit because the City of College Station is affected by a disaster declaration for tax year 2025.
Summary: On May 7, 2024, the Governor of the State of Texas declared a state of disaster pursuant
to Texas Government Code based on severe storms and flooding that began on April 26, 2024 and
included heavy rainfall, flash flooding, river flooding, large hail and hazardous wind gusts causing
widespread and severe property damage, injury or loss of life or property throughout the State of
Texas, including Brazos County, and such declaration is effective to date. Pursuant to Section
26.042 of the Texas Tax Code, the governing body of a taxing unit located in an area declared to be
a disaster area by the Governor or by the President of the United States may direct the designated
tax officer to calculate the voter-approval tax rate in the manner provided for a special taxing unit (8
percent).
Budget & Financial Summary: Staff will continually evaluate the known and projected impacts of
the severe weather event on the FY25 proposed budget as well as the strategic five-year financial
plan through FY29. The Proposed FY26 Budget, which would include a recommendation for the tax
year 2025 tax rate, will not be prepared and presented to the Council until July 2025.
Attachments:
1. Resolution Voter Approved Tax Rate Disaster Calculation

Page 22 of 439
 RESOLUTION NO. _______

A RESOLUTION AUTHORIZING THE BRAZOS COUNTY TAX OFFICE TO

CALCULATE THE VOTER-APPROVAL TAX RATE IN THE MANNER PROVIDED
FOR A SPECIAL TAXING UNIT (8 PERCENT) AS THE CITY OF COLLEGE STATION
IS LOCATED IN AN AREA DECLARED A DISASTER AREA PURSUANT TO TEXAS
TAX CODE § 26.042.

WHEREAS, on May 7, 2024, the Governor of the State of Texas declared a state of disaster
pursuant to Texas Government Code based on severe storms and flooding that began on April 26,
2024 and included heavy rainfall, flash flooding, river flooding, large hail and hazardous wind
gusts causing widespread and severe property damage, injury or loss of life or property throughout
the State of Texas, including Brazos County, and such declaration is effective to date as attached
in Exhibit “A”; and

WHEREAS, within the City of College Station the severe weather conditions posing an imminent
threat of widespread or severe damage, injury or loss of life or property exist; and

WHEREAS, Texas Tax Code § 26.042 provides the governing body of a taxing unit located in an
area declared to be a disaster area by the Governor or by the President of the United States may
direct the designated officer of the City to calculate the voter-approval tax rate in the manner
provided for a special taxing unit (8 percent); and

WHEREAS, the Brazos County Tax Office is the designated officer of the City of College Station.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF

COLLEGE STATION, TEXAS:

PART 1: That the City of College Station requests according to Texas Tax Code § 26.042
that the Brazos County Tax Office calculate the voter-approval tax rate for tax year
2025 in the manner provided for a special taxing unit at 8 percent.

PART 2: That this Resolution shall become effective immediately from and after its passage.

ADOPTED THIS 27TH DAY OF JUNE, 2024.

ATTEST: APPROVED:

City Secretary Mayor

APPROVED:

City Attorney

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