Summary: While the City is celebrating its proposed real estate property tax rate decrease of $.14, don't get out your party hats, quite yet. The citizens of Willow Park will have a new, additional tax of $.10 levied by the Emergency Service District 1. And there's more buzzkill.
Latest Update: Friday, 25 August 2023 added Public Comments during 22 August council, The Community News council review; Friday, 11 August 2023, added The Community News article, Public Notices of Public Hearing; Thursday, 10 August, 2023
Willow Park Property Tax for 2023 and the Devil in the Details
Update: 25 August 2023: 22 August 2023 Council Meeting, Public Hearing, Agenda Item 4, "public hearing on the City of Willow Park Proposed Ad Valorem Tax Rate for Tax Year 2023." See Youtube Video at 12:15 for public comments and .pdf .
While the City is celebrating it's proposed real estate property tax rate decrease of $.14, the citizens of Willow Park will have a new, additional tax of $.10 levied by the Emergency Service District 1, ESD1, who is now providing fire and rescue services to Willow Park. And senior Willow Park citizens will see an even larger tax bill for fire and rescue services, since ESD1 does not offer the senior exemptions and caps that the City does.
So don't get out your party hats and confetti, quite yet. Instead, plan to attend the City Council's public hearing on the proposed tax rate and budget, held 22 August 2023, 6P, at the new El Chico City Hall. (WPC will add the two public notices when they are posted.)
In addition, Willow Park Civics will be adding to the details as we find them.
The Details:
During the 08 August 2023 Council Meeting, (agenda item 3, video at 21:10), the Willow Park Council approved a real estate property tax rate (ad valorem tax rate*) of $0.397597 per $100 of appraised value, for the new city budget, period beginning October 1, 2023 through September 30, 2024.
Here are the proposed tax rate calculations.
Current Tax Rate: $0.538450
Proposed Tax Rate: $0.397597
Maintenance and Operations (M/O)*: $0.208872
Interest and Sinking (I/S)*: $0.188725
No New Revenue Rate*: $0.444640
Voter Approved Rate*: $0.430651
According to the City, the proposed rate of $0.397597 is a $.14 or 26% decrease from last year's tax rate of $0.538450.
However, while the City real estate property tax rate may be decreasing $.14, the citizens of Willow Park will have a new tax of $.10 levied by the Emergency Service District 1, ESD1. (See details below.)
A accurate comparison of tax rates must include the same services in both years.
Proposed CITY Tax Rate: $0.397597
ESD1 Tax Rate: $0.10
Total Tax Rate for Willow Park: $0.497597
Current Tax Rate: $0.538450
The Total Tax Rate for like services is just $.04, less than 8% lower than the current tax rate.
And with the increase of real estate property values of much more than 8%, Willow Park citizens should expect an increase in real estate property tax payments over past year, for the same City and ESD1 services.
The Devil in the Details:
• Sale of the Willow Park Fire (WPFR) and Rescue Department to Emergency (EDS1)
Last November, the citizens of Willow Park and ETJ voted (actually fewer than 25% of the registered voters voted) to sell the Willow Park Fire and Rescue Department to ESD1. The transfer was completed this Spring, which means ESD1 is now providing the fire and rescue services and levying a $.10 real estate property tax rate for those fire and rescue services provided to Willow Park citizens.
As an aside, the sale of the WPFR to ESD1 was a budget reduction of $1M and not the $1.4M indicated during the sales discussion and presentations by the City last November.
Last year during the sale of the WPFR to ESD1, the city indicated the total reduction of expenses for the WPFR services would be $1.4M (budget line item $1,407,965). This year's proposed budget retains $384,788 for the new Willow Park Fire Marshal’s office of two (2) fire marshals and associated expenses. In addition to WPFR fire and rescue services, the top two salaried employees in the WPFR were also our Willow Park Fire Marshals. ESD1 did NOT assume the fire marshal responsibilities. So the sale of the WPFR only reduced Willow Park fire and rescue expenses by 79%.
For a more discussion on the sale of the WPFR, study these Willow Park Civics resources.
• Willow Park Civics > Issues > Fire Department and ESD1
• Willow Park Civics Blog > Goodbye Willow Park Fire and Rescue, 14 March 2023
• Willow Park Civics Blog > Voter Ed: Selling the WP Fire Dept. Props A&B, 04 November 2023
• City and county budgets and tax rates must be set by September 2023. In preparation, the elected officials and administration of Willow Park have been preparing and discussing the 2022 - 2023 budget and tax rates.
3. Discussion/Action: to consider and act on approving a proposed ad valorem tax rate for the period beginning October 1, 2023 through September 30, 2024.
• Background: State statute requires that Council take a roll call vote on the proposed tax rate for the upcoming budget for FY 23 - 24. This is part of the rate setting process. As we have discussed at previous workshops the tax rate for your consideration is as follows:
Maintenance and Operations (M/O): $0.208872
Interest and Sinking (I/S): $0.188725
Total Tax Rate: $0.397597
Current Tax Rate: $0.538450
No New Revenue Rate: $0.444640
Voter Approved Rate: $0.430651
For your review, please find the tax rate calculations from the Parker County Appraisal District and the staff worksheet that has been previously discussed.
• Exhibits: • PCAD 2022 Tax Rate Calculation Worksheet • Final 2023 - 2024 Budget
4. Discussion/Action: to consider and act on setting the date, time and place for a public hearing on a proposed ad valorem tax rate and budget for the period beginning October 1, 2023 through September 30, 2024. #Finance
• Background: State statute requires that Council set the date, time, and location for the single Public Hearing to discuss the budget for FY 23 - 24, beginning on October 1, 2023 and ending September 30, 2024. Upon the passage of this motion, staff will place an ad with The Community News per state statute. Proposed August 22, 2022 at 6:00 PM
• Exhibits:
• Notice of Meeting to Vote on Tax Rate "A tax rate of $0.397597 per $100 valuation has been proposed by the governing body of CITY OF WILLOW PARK.
• Notice Of Public Hearing On Proposed 2023-2024 Fiscal Year Budget For The City Of Willow Park "This budget will raise more total property taxes than last year’s budget by $167,369 or 11.08% and of that amount $167,369 is tax revenue from new property added to the tax roll this year."
• Notice of Public Hearing/Public Meeting on Proposed Tax Rate and Budget, Willow Park website, 04 August 2023,
Willow Park Website > Fiscal Year 2023-24 Proposed Budget > .pdf
09 May 2023 Council Meeting, Informational, estimated property tax base
13 June 2023 Council Meeting, Budget Calendar
27 June 2023 Council Meeting, Budget Workshop
18 July 2023 Special Council Meeting, Budget Workshop
Additional Resources and *Definitions
• * Willow Park Civics > Resources > Glossary > Finance, Budgeting, Taxes
• Willow Park Civics > City Documents > Finances - Budget, Taxes Debt
• Willow Park Civics > Issues > Property Tax
• Willow Park Civics > City Government > Public Notices
• Willow Park Civics Blog > Video about WP budget and tax rate, 24 September 2022
• Willow Park Civics > Budget and Taxes: Public Hearings 13 September 2022
• Residents get look at much lower tax rate, The Community News, 11 August 2023