SUBJECT
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Submission of the 2025 Certified Appraisal Roll from the Webb County Appraisal District for the development of the City's tax roll; acceptance of the Tax Rate Calculation Worksheets for the No-New-Revenue Tax Rate and Voter-Approval Tax Rate for Tax Year 2025; recommend to propose a tax rate of $0.506090 per $100 of value; setting a date for a Special City Council Meeting for the Public Hearing and Introductory Ordinance of the proposed tax rate. The meeting must be held on September 9, 10, 11, or 12 of 2025.
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VIVA LAREDO PLAN ALIGNMENT
Alignment Rating:
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PREVIOUS COUNCIL ACTION
Every year, City Council approves the appraisal roll from the Webb County Appraisal District for the development of the City's tax roll; accepts the No-New-Revenue Tax Rate and Voter-Approval Tax Rate Calculations; proposes the tax rate; and sets the public hearing dates as required by the Texas Property Tax Code.
BACKGROUND
Each year, the Webb County Appraisal District certifies the appraisal roll to be used as a base for our tax levy.
The 2025 Certified Appraisal Roll was provided by the Webb County Appraisal District on
July 22, 2025, and the certified values are as follows:
Approved Value Under Total
Value Protest Value
Appraised Value $ 33,366,159,339 $ 605,248,139 $ 33,971,407,478
Net Appraised/Assessed Value $ 32,637,779,613 $ 591,691,829 $ 33,229,471,442
Net Taxable Value $ 26,562,349,874 $ 583,596,017 $ 27,145,945,891
Total Number of Accounts 98,200
Of the above totals, new value and annexations are as follows:
Market Taxable
Total New Value $ 820,291,137 $ 794,318,953
Total New Annexations $ 48,940,262 $ 887,339
Calculated tax rates in accordance with Truth-in-Taxation (TNT) Guidelines are as follows:
2025 No-New-Revenue Tax Rate - NNR $0.462402 per $100 of Value
2025 Voter-Approval Tax Rate - VAR $0.506090 per $100 of Value
2025 Certified Appraisal Roll and NNR and VAR Tax Rate Calculation Worksheets are attached.
COMMITTEE RECOMMENDATION
Not Applicable.
STAFF RECOMMENDATION
recommendation
Acceptance of the 2025 Certified Appraisal Roll and Tax Rate Calculation Worksheets for the No-New-Revenue Tax Rate and Voter-Approval Tax Rate for Tax Year 2025; propose a tax rate of $0.506090 per $100 of value; set a date for a Special City Council Meeting on September 9, 10, 11, or 12 of 2025 for the Public Hearing and Introductory Ordinance of the proposed tax rate.
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Fiscal Impact
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Change Order: Exceeds 25% Y/N: Click or tap here to enter text.
FINANCIAL IMPACT:
Tax levy will generate revenue for General Fund Maintenance and Operations and Tax Supported Debt for fiscal year 2025-2026.