The Brown County Commissioners approved a resolution Monday calling for a public vote to consider allowing a tax freeze on property values for senior citizens 65+ and disabled citizens of Brown County. The matter will be added to the ballot of the next general election which will be held in the fall of this year.
The Texas House Joint Resolution 16 (HJR 16) was passed in 2003, allowing county and city governments to consider this freeze on the property values of homestead properties for seniors 65 and over along with disabled citizens. This freeze would apply to their current values, which would be adjusted if the homeowner built an addition or made any other improvement on their property according to Silver Haired Legislator representative Nancy Byler.
According to the resolution, governmental bodies have the authority to approve this tax freeze or to put it to a vote of their constituents. If the matter is rejected by a governmental body, citizens could get a petition signed to put this freeze on the ballot. This petition would have to contain signatures of 5% of the registered voters in the county where it is being considered.
Byler stated that of the 254 Texas counties, 71 have already passed the measures to freeze taxes for these seniors and disabled citizens and many others are in the process of consideration.Brown County Appraisal District’s Chief Appraiser Brett McKibben provided the court with approximate figures of how this tax freeze would affect the remainder of the taxpayers who will not receive the freeze, but will rather have to make up the difference in the shortage that the freeze would cause to the county’s budget.
According to McKibben, there were 3595 homesteads which received the 65 exemption on their school taxes in 2013. The baseline value representing the total market value of these properties in 2013 was $409,869,723.
According to BCAD, the average value of all homestead residences in Brown County was $84,636 in 2013. The average value of a home receiving the over 65 exemption in 2013 was $114,011.
Given the variables of property value increases per year, which averages about 4% and property tax rate increases of approximately 6% each year, the county would be losing a significant amount of assessments each year if this new freeze is imposed.
In the first year, that lost revenue of assessments is estimated at $207,461; however, it would jump to an amount of nearly $2 million in the seventh year after the new freeze is implemented if approved by Brown County voters.
According to Judge Ray West, the voters of the county would have to decide in the next general election if they were willing to make up this difference.
None of the commissioners or County Judge Ray West were willing to impose the freeze by their vote alone.
“If we go ahead and just grant the exemption or put it on the ballot by ourselves, it’s five members of this court putting our will on the rest of the voters of the county. I don’t want to say that it’s not needed or I’m not for it, but I don’t believe it’s my job to force my will upon the rest of the taxpayers of the county,” said Commissioner Gary Worley. “If it’s on a ballot, then they have voiced their opinion, the taxpayers have said that yes they will assume that $207,000 in the first year ($2 million in the seventh year), that way I think we need a petition brought up that enough tax payers, 5% want it on the ballot, then I would be for it. That $207,000 has to be taken up by the rest of the tax payers in the county.”
Commissioner Joel Kelton stated that he felt putting the matter on the ballot for voters to decide was the only fair way to address the decision.
“We should put this on the next general election in the fall so that voters can be educated and be well informed to make a decision,” said Commissioner Kelton.
Judge West stated that this decision given to the court by the Texas Legislature was a burden, not a right.
“Rather than give the commissioners court the right to take this action, they gave the commissioners court the burden, that the legislature was not willing to assume,” said West. “It places upon us, the commissioners court, rather than a right, but it also gives commissioners courts throughout the state options rather than to impose the will of the commissioners court on all taxpayers. It also takes a more reasonable democratic approach and allows for an election. I believe that the province of imposing a tax proration on the taxpayers of the county is a matter for the tax payers to decide, not for the commissioners court to capriciously state that we assume this and we assume that.”
For Brown County, consideration of the freeze on the homestead values of properties for seniors over 65 and disabled will be on the ballot in the November 2014 general election.
The Silver Haired Legislature has also asked the cities of Brownwood and Early to consider the same tax freeze, and neither city has made a decision on this matter but will take it up in their upcoming respective council meetings.
In other matters of the court:
*The burn ban remains in effect for Brown County as commissioners took no action on the matter.
*Commissioner Precinct 4 Larry Traweek opened the one bid received by the county for blasting and crushing of materials. This material is contracted from a property south of Bangs in a separate agreement which is to be renewed according to Traweek. The bid for 1.5 inch road base at $8.25 was accepted from Black Jack Enterprises.
*Commissioner Worley received approval for repair and replacement of air conditioning equipment at the Oaks facility of the Brown County Juvenile Detention Center. The 30 year old HVAC units are in need of repair/replacement and not functioning properly according to Judge West. Bids were received from Roberts & Petty and Heart of Texas Mechanical for $46,250 and $24,995 respectively. Bids were not an apples to apples comparison, as the Roberts & Petty bid was solicited by tenant G4S (with hopes of replacement of units) and the Heart of Texas Mechanical bid was solicited by Brown County officials. Commissioners considered both and voted to approve the lower bid from Heart of Texas Mechanical for two 5 ton units and two 7.5 ton units, which also includes gas furnaces for the complex. According to Judge West the bid was requested asking for repairs or something that would make the HVAC systems operational long-term.
*Commissioners unanimously approved to cooperate in a legislative service agreement with Bob Turner and to pay a fee for services of $7600 for an approximately 1.5 year term of representation which includes months prior to and including the next legislative session and implementation period following such.
*Commissioner Worley received approval of Indigent Health Care Assessment by Anita Dunlap of Indigent Inmate Medical Management Services in an amount of $500 for consultation.
*Commissioners approved replacement of Amy Hamrick who resigned as the indigent healthcare coordinator for Brown County by Tianna McClure.
