RE 2003-04-22.3A RESOLUTION OF THE CITY OF COPPELL, TEXAS
RESOLUTION NO. 2003-0422.3
A RESOLUTION OF THE CITY OF COPPELL, TEXAS,
EXPRESSING SATISFACTION WITH THE CURRENT CENTRAL
APPRAISAL DISTRICT SYSTEM AND DISSATISFACTION WITH
HOUSE BILL 2120 OF THE 78TM TEXAS LEGISLATURE; AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, more than 20 years ago the Texas Legislature adopted the Peveto Bill that
established the central appraisal district system for the appraisal of property and the administration
of exemptions for property taxation for local taxing units; and
WHEREAS, the Texas Legislature established the central appraisal district system to create
fairness and equity in local property taxation by cities, schools, counties and other local taxing units
through the elimination of assessment ratios and by requiring a single county-wide appraisal for
property taxation; and
WHEREAS, the Texas Legislature de-politicized the local property taxation system
through the transfer of the appraisal function and the administration of exemptions from local taxing
units of a separate political subdivision created for each county known as the central appraisal
district; and
WHEREAS, each county central appraisal district is governed by a local board of directors
appointed by the participating taxing units including the commissioners court and the governing
bodies of the cities, schools and other taxing units in the country; and
WHEREAS, the central appraisal district is funded by the participating taxing units through
a budget approved by the board of directors that is accountable and responsive to the governing
bodies of the local participating taxing units; and
WHEREAS, the participating taxing units have the right to veto the budget of the central
appraisal district; and any unexpended funds are returned to the participating taxing units each fiscal
year; and
WHEREAS, the budget, the operations, the personnel and policies of each central appraisal
district vary from county to county; and
WHEREAS, the board of directors of each central appraisal district appoints a chief
appraiser to administer the appraisal office that appraises property for local property taxation and
administers exemptions; and
WHEREAS, House Bill 2120 undermines the local property taxation process that has
worked so efficiently and effectively through: (1) the removal of the local control of the operation
and costs of the central appraisal district; (2) the elimination of central appraisal districts; (3) the
elimination of the board of directors of the central appraisal districts; (4) the establishment of an
appraisal office for each county to be operated by the comptroller; (5) the appointment of chief
appraisers by the comptroller to administer the appraisal office; (6) the appointment of appraisal
review board members by the chief appraisers; and (7) the transfer of all assets of the central
appraisal districts, that have been paid for by the local participating taxing units, to the comptroller;
and
WHEREAS, House Bill 2120 eliminates local control over the costs associated with the
appraisal of property and the administration of exemptions for property taxation which is a matter of
local concern and not the proper province of the state; and
WHEREAS, House Bill 2120 will politicize the local property taxation process through
state controlled and operated appraisal offices, state appointed chief appraisers and appraisal review
boards appointed by the state appointed chief appraisers; and
WHEREAS, House Bill 2120 will require the county, the cities, the school districts and
other participating taxing units in each county to finance a state controlled budget for the appraisal
office without having any authority concerning policies or administration; and
WHEREAS, House Bill 2120 will arbitrarily expropriate the property, assets and
investments of local government without due compensation to those governments; and
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF COPPELL, TEXAS:
SECTION 1. That the preambles and recitals set forth above are incorporated herein, and
found and determined to be true and correct.
SECTION 2. That the city of Coppell does hereby express its support and satisfaction with
the current central appraisal district system.
SECTION3. That the city of Coppell does hereby express its opposition and
dissatisfaction with House Bill 2120; and any attempt to: (1) remove local control of the operation
and costs of the appraisal office; (2) eliminate the central appraisal districts; (3) eliminate the board
of directors of the central appraisal districts; (4) the establishment of an appraisal office for each
county to be operated by the comptroller; (5) the appointment of chief appraisers by the comptroller
to administer the appraisal office; (6) the appointment of appraisal review board members by the
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comptroller to be funded by the participating taxing units without the power of veto or input by the
participating taxing units; and (8) the transfer of all assets of the central appraisal districts, that have
been paid for by the local participating taxing units, to the comptroller.
SECTION 4. That the transfer of the assets of the Dallas Central Appraisal District, which
includes but is not limited to a $4 million office building, millions of dollars of personal property,
information systems, and high technology equipment that has been paid for by the participating
taxing units and the taxpayers of Dallas County, to the comptroller is contrary to public policy and
unacceptable.
SECTION 5. That a copy of this Resolution shall be delivered to all local state elected
officials and to the Ways and Means Committee of the Texas House of Representatives.
SECTION 6. That this Resolution shall take effect upon its passage.
DULY PASSED by the City Council of the city of Coppell, Texas, this the ~_~'_._"~__ day of
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ATTEST:
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