HomeMy WebLinkAboutPO 7356: CITY OF PORT ARTHUR, ADOPTING A BUDGET FOR FY 10/1/2025 - 9/30/2026 P. O. No. 7356
9/8/2025 LYN
ORDINANCE NO.
AN APPROPRIATION ORDINANCE ADOPTING
A BUDGET FOR THE ENSUING FISCAL YEAR
BEGINNING OCTOBER 1, 2025 AND ENDING
SEPTEMBER 30, 2026, IN ACCORDANCE WITH
SECTION 7, ARTICLE XII OF THE CHARTER OF
THE CITY OF PORT ARTHUR.
WHEREAS, the City Council desires to adopt the Budget Fiscal Year 2025-2026;
and
WHEREAS, this Ordinance is necessary for municipal purposes as delineated
under Section 102.009 Local Government Code; and
WHEREAS, in accordance with Article XII, Section 5, of the City Charter, at least
thirty (30) days prior to October 1, 2025 the beginning of the 2025-2026 fiscal year, the
City Manager submitted to the City Council a proposed Budget for said fiscal year; and
WHEREAS, pursuant to Section 102.007 (c) of the Texas Local Government
Code, the City Council has moved for the adoption of the Budget for Fiscal Year 2025-
4
2026 as it will raise more revenue from property taxes than last year's budget by an
amount of$1,418,440, or 5.37%, and of that amount, $195,340 is tax revenue to be raised
from new property added to the tax roll this year as delineated in Exhibit "A"; and
WHEREAS, pursuant to Section 102.007 (c) of the Texas Local Government
Code, the City Council has complied by taking a separate vote to ratify the adoption of
said Budget for Fiscal Year 2025-2026 as it will raise total property tax revenue as
delineated in Exhibit "A"; and
I
WHEREAS, said vote on the increase in total property tax revenue, as prescribed
in Section 102.007 (c) of the Texas Local Government Code, was taken separate from
the vote to adopt the budget or a vote to set the tax rate required by Chapter 26 of the
Tax Code, or other law; and
WHEREAS, in accordance with Sections 102.006 and 102.065 of the Texas Local
Government Code, and Article XII, Section 6, of the City Charter, after notice was
published not more than 30 days nor less than 10 days prior to the Public Hearing, said
Public Hearing was held by the City Council on the proposed Budget on September 23,
2025, said Budget having been on file with the City Secretary more than 15 days before
the date of said hearing and more than 30 days before the City Council makes its tax levy
for said fiscal year, as required by Sections 102.006 and 102.005, respectively, of the
Local Government Code; now therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PORT ARTHUR,
TEXAS;
Section 1. That the facts and opinions in the preamble are true and correct.
Section 2. That the City Manager's Proposed Budget is hereby adopted and
approved.
Section 3. That the City Council has taken a separate ratification vote for the
adoption of the Budget for Fiscal Year 2025-2026, as it will raise more revenue from
property taxes than last year's budget by an amount of $1,418,440, or 5.37%, and of that
amount $195,350 is tax revenue to be raised from new property added to the tax roll this
year and the result of said Motion as delineated in Exhibit "A".
Section 4. That there be and is hereby appropriated the sum of Three Hundred
Ninety-Five Million, One Hundred Sixty-Nine Thousand, Nine Hundred Fifty-Seven
Dollars ($395,169,957) for the payment of the Operating Expenses, and necessary
Capital Outlay for the City Government as delineated by Fund in Exhibit "B".
READ, ADOPTED, AND APPROVED, this day of September, 2025, A.D., at a
Regular Meeting of the City Council of the City of Port Arthur, Texas by the following vote:
AYES: Mayor:
Council members:
NOES:
Charlotte M. Moses, Mayor
ATTEST:
Sherri Bellard, City Secretary
APPROVED AS TO FORM:
Roxann Pais Cotroneo, City Attorney
APPROVED FOR ADMINISTRATION:
Ron,or , ity Manager
APPROVED FOR AVAILABILITY OF FUNDS:
69-itair
Lynda :oswell, Finance Director
Exhibit A
It has been moved that the City of Port Arthur, Texas adopt and ratify the Budget for Fiscal
Year 2025-2026 as it will raise more revenue from property taxes than last year's budget
by an amount of$1,418,440, or 5.37%, and of that amount $195,340 is tax revenue to be
raised from new property added to the tax roll this year.
That said increase has been ratified by the following vote:
AYES: Mayor:
Council members:
NOES:
CITY OF PORT ARTHUR, TEXAS
Fiscal Year 2026
Annual Adopted Budget
October 1, 2025—September 30, 2026
Prepared by
The City Manager
and
The Finance Department
I. This budget will raise more revenue from property taxes than last year's budget by an
amount of $1,418,440 which is a 5.37 percent increase from last year's budget. The
property tax revenue to be raised from new property added to the tax roll this year is
$195,340.
II. The record vote adopting the FY2026 Budget:
For:
Against:
Absent:
III. Tax Rates:
2023 Tax Rates 2024 Tax Rates 2025 Tax Rates
Calculated Tax Rate per$100 per $100 per$100
No New Revenue Tax Rate 0.547795 0.585995 0.582863
Voter Approval Tax Rate 0.648641 0.626272 0.615724
No New Revenue M&O Rate 0.346844 0.363381 0.363381
Debt Rate 0.250173 0.250173 0.250173
Adopted Tax Rate
M&O Rate 0.398468 0.376099 0.365624
Debt Rate 0.250173 0.250173 0.250100
Total Tax Rate 0.648641 0.626272 0.615724
IV. Total Amount of City Debt Obligations Secured by Property Taxes: $11,307,152
The above information is provided pursuant to Texas Local Government Code §102.007 (d).
Exhibit B
THIS IS SUBJECT TO CHANGE UNTIL BUDGET ADOPTION
ALL FUNDS SUMMARY
FY 25-26
Adopted
Revenues Expenditures
GOVERNMENTAL FUNDS
General Fund $ 91,989,045 $ 91,989,045
Debt Service Fund 19,335,236 19,335,236
GOVERNMENTAL FUNDS 111,324,281 111,324,281
ENTERPRISE FUNDS
Water and Sewer Fund 44,412,470 44,412,470
Water and Sewer TWDB 27,000,000 27,000,000
Water and Sewer Capital Project 30,000,000 30,000,000
Solid Waste Fund 20,169,012 20,169,012
Pleasure Island Fund 6,484,000 6,484,000
ENTERPRISE FUNDS 128,065,482 128,065,482
INTERNAL SERVICE FUNDS
Hospitalization Insurance Fund 15,304,650 15,304,650
Worker's Compensation Fund 1,500,000 1,500,000
Other Employee Benefits Fund 166,900 166,900
General Liability Insurance Fund 4,095,508 4,095,508
INTERNAL SERVICE FUNDS 21,067,058 21,067,058
SPECIAL FUNDS
Municipal Court Technology&Building Fund 30,000 30,000
Home Grant 1,176,078 1,176,078
Housing Programs Fund 190,000 190,000
Community Development Block Grant 1,173,173 1,173,173
Hotel Occupancy Tax Fund 2,942,136 2,942,136
Regulatory Enforcement 567,677 567,677
Police Special Fund(Grants) 75,000 75,000
Police Special Fund 182,000 182,000
Commercial Traffic Enforcement 26,500 26,500
FEMA-Harvey 10,000 10,000
CDBG-Disaster Recovery 15,350,000 15,350,000
Hazard Mitigation 22,400,000 22,400,000
American Rescue Plan Fund 6,500,000 6,500,000
Health Grants 3,126,920 3,126,920
TX Treasury Opioid Trust Fund 137,000 137,000
Golf Course Fund 61,000 61,000
Transit Operating Fund 11,054,085 11,054,085
Tax Increment Reinvestment Zone 102,642 102,642
SPECIAL REVENUE FUNDS 65,104,211 65,104,211
CAPITAL FUNDS
Capital Improvement Fund 63,483,413 63,483,413
Capital Reserve Fund 6,125,512 6,125,512
CAPITAL FUNDS 69,608,925 69,608,925
SUBTOTAL ALL FUNDS MINUS EDC 395,169,957 395,169,957