Kennedale Senior Tax Freeze Missing
Senior Tax Freeze Missing
Back in June of 2023 the city council approved a senior tax freeze. The three-page ordinance can be found at: https://kennedaletx.portal.civicclerk.com/event/3288/files/attachment/11739 .These would be applicable for the city portion of property taxes where properties have a homestead, and the owner is 65 or older. The KISD, the county, and Tarrant County College also have senior tax freezes.
Apparently, this did not happen for Kennedale residents. So, what happened or did not happen? Based on what the city manager and city attorney said at 48:12 of the November 2024 city council meeting [ https://www.youtube.com/watch?v=uFR_rKkFyg8&t=3116s ] the tax freeze is happening, as planned, based on the very clear ordinance [written by the city attorney? – does this make his response a little biased?].
I have sent e-mails to the five members of the June 2023 council asking about their intent regarding the start date for the tax freeze [Exhibit A and Exhibit B]. The majority of that council and the public felt that the tax freeze should have started a year earlier than the current process implements it. (Current council member Michels and Nevarez refused to respond.)
I sent an e-mail to [Exhibit C] and have received an e-mail response from the TAD chief appraiser, Mr. Bobbitt [Exhibit D]. State law is very clear there are only certain things that TAD can issue reductions for, and this does NOT meet the criteria, so there will be no changes on TAD's end. He also stated that his attorney contacted the Kennedale attorney and stated that, “the way the law reads the first year of the exemption establishes the ceiling amount, which then limits the tax in future years. I can see where the intent was; however, it states that tax year 2024 is the first year and the effective date is January 1st, 2024.”
I have sent an e-mail to the city manager, Mr. Hull [Exhibit E]. I asked two questions:
1. Why are you and the city attorney stating that it is happening as written by the ordinance? It does not appear so to me. Please explain why my version is wrong.
2. If the expectations of the public and the majority of that city council was that there would be no increase on the October 2024 statements, Why was the ordinance not written to reflect that? Should not the attorneys associated with that writing of the ordinance be fired for such an unprofessional job?
His response [Exhibit F]:
Question #1.
The city attorney and I explained the ordinance. I understand you may not agree or have another opinion, but I don’t believe I need to explain it again.
Question #2.
The ordinance was written and approved by the city council during the June 2023 meeting. Since they approved the ordinance, I can only assume the council's expectations were met.
[Commentary: I have read Texas Tax Code Sections 11.26 and 11.261 and have found NOTHING that suggests the use of the word “start” has to be a year earlier, which is the focal point of the official shoveling going on today. I also found nothing that would have prevented the city attorney from using that earlier year as part of the ordinance, to match the expectations of the majority of the June 2023 council, even with the “start” definition being peddled today. The citizens and the majority of that council hear “the tax freeze will start 2024” and, with good reason, believe the discount to seniors starts then.
The three-page ordinance can be found at: https://kennedaletx.portal.civicclerk.com/event/3288/files/attachment/11739 . At the bottom of page 1 it states, "Effective with tax year 2024, the total amount of ad valorem taxes imposed on the residence homestead of a person who is disabled or sixty-five (65) years of age or older shall not be increased while it remains the residence homestead of that person.".
The removing of the noise/busy words leaves, ["Effective with tax year 2024, the total amount of ad valorem taxes imposed", ... "shall not be increased" …]. That certainly appears that the tax paying senior citizens should not have seen an increase [over the 2023 year] with the statements generated in October 2024. In my opinion, yes, it is extremely clear.
It does NOT say effective with tax year 2024 we will establish a ceiling. It clearly states that the amount of ad valorem taxes imposed SHALL NOT BE INCREASED.
If you watch the meeting where it was approved, staff gave no indication that it would be a year later than public expectations. The June 20, 2023, meeting can be viewed at: https://www.youtube.com/watch?v=jTm2LdTa_YI&t=303s . There is NO concern among staff of this hurting the city's financing, and no mention of delaying this a year later than the expectations of the public and the majority of that city council. The discussion starts at about 2:43:35. The mayor even states it starts on January 1, 2024.
The taxes on January 1, 2024 are the 2023 taxes [due by January 31, 2024 to avoid any penalty and interest] and by ordinance, effective with tax year 2024 [the October 2024 statements] the total amount of ad valorem taxes imposed SHALL NOT BE INCREASED!!!. Yet, the October 2024 statements DID show an increase.]
Exhibit A – E-mail to the June 2023 voting council members (private e-mail addresses have been redacted):
From: Kennedale Observer <kennedaleobserver@yahoo.com>
To: bhorton@cityofkennedale.com <bhorton@cityofkennedale.com>; Ken Michels <kmichels@cityofkennedale.com>; jnevarez@cityofkennedale.com <jnevarez@cityofkennedale.com>
Bcc: Rockie Gilley @ ; Austin Degenhart @
Sent: Wednesday, November 20, 2024 at 08:56:57 AM CST
Subject: Senior Tax Freeze
Dear June 2023 City Council Members:
I have rewatched the appropriate portion of the June 20, 2023 council meeting, as suggested by the city manager last night.
My first question to each of you, as the citizens want to know, Do you believe the senior tax freeze you approved at that meeting is happening at the correct speed? When you approved the item did you think that tax paying citizens would not see a tax reduction [by the freeze being active] until October 2025 tax statements?
Thank you for your help with this issue.
Sincerely,
Richard Weber
Exhibit B – Second e-mail to the June 2023 voting council members that had not responded to the first e-mail (private e-mail addresses have been redacted):
From: Kennedale Observer <kennedaleobserver@yahoo.com>
To: Ken Michels <kmichels@cityofkennedale.com>; jnevarez@cityofkennedale.com <jnevarez@cityofkennedale.com>
Sent: Thursday, November 21, 2024 at 12:23:34 PM CST
Subject: Senior Tax Freeze
Dear June 2023 City Council Members:
I have rewatched the appropriate portion of the June 20, 2023 council meeting, as suggested by the city manager last night.
My first question to each of you, as the citizens want to know, Do you believe the senior tax freeze you approved at that meeting is happening at the correct speed? When you approved the item did you think that tax paying citizens would not see a tax reduction [by the freeze being active] until October 2025 tax statements?
Thank you for your help with this issue.
Sincerely,
Richard Weber
Exhibit C – E-mail to the TAD (Tarrant Appraisal District) Chief Appraiser:
From: Kennedale Observer <kennedaleobserver@yahoo.com>
To: chiefappraiser@tad.org <chiefappraiser@tad.org>
Sent: Wednesday, November 20, 2024 at 11:04:08 AM CST
Subject: Kennedale Senior Tax Freeze
Dear Sir:
At the Kennedale City Council meeting last night the city manager stated the ordinance is on the website and is very clear. This seemed to get the blessing of the attorney.
I attach a copy of that three-page ordinance to this e-mail. This was approved by the Kennedale City Council on June 20, 2023.
At the bottom of page 1 it states, "Effective with tax year 2024, the total amount of ad valorem taxes imposed on the residence homestead of a person who is disabled or sixty-five (65) years of age or older shall not be increased while it remains the residence homestead of that person.".
My interpretation of that ["Effective with tax year 2024", ... "shall not be increased"] is the tax paying senior citizens should not have seen an increase [over the 2023 year] with the statements generated in October 2024.
Evidently, the city manager's interpretation, backed by the attorney, is tax year 2024 is only setting the ceiling and the October 2024 statements will see an increase.
I have seen an e-mail claiming you (plural, you) did not receive notification until earlier this month.
Question 1: Is this true, were you not notified until earlier this month?
Question 2: If you were notified earlier, would my interpretation of the bottom of page 1 of the ordinance been achievable?
Question 3: Is there anything you can add that I might find useful?
Thank you for your help on this matter.
Sincerely,
Richard Weber
Exhibit D – E-mail from the TAD (Tarrant Appraisal District) Chief Appraiser:
From: Chief Appraiser <chiefappraiser@tad.org>
To: Kennedale Observer <kennedaleobserver@yahoo.com>
Sent: Sunday, December 1, 2024 at 05:30:20 PM CST
Subject: RE: Kennedale Senior Tax Freeze
Sorry, I had reached out to my attorney to see if he had spoken with the city’s attorney and failed to follow up with you.
My interpretation agrees with the city staff and attorney, the way the law reads the first year of the exemption establishes the ceiling amount, which then limits the tax in future years. I can see where the intent was, however it states that tax year 2024 is the first year and the effective date is January 1st, 2024.
I have only been in my position since February, so I cannot fully speak to whether TAD was notified prior to my arrival. However, we have searched email records of the previous chief appraiser and other staff that deal with tax entities and no records were found from the city of Kennedale, nor a copy of the ordinance in our document imaging system.
Question 1: Is this true, were you not notified until earlier this month? November 5th was the first instance I can find regarding the exemption.
Question 2: If you were notified earlier, would my interpretation of the bottom of page 1 of the ordinance been achievable? I don’t think that it’s possible, or even would have been possible if my office had record of it in 2023 due to the years stated. My attorney originally stated there isn’t a cure for this in the tax code for prior years as 25.25 of the tax code states the roll may not be changed except for reasons listed, which do not include issues like this.
Question 3: Is there anything you can add that I might find useful? I personally don’t see the problem with allowing it if that’s what the city wants, however my opinions do not give me the authority to override the laws even if everyone agrees it would be better. If there is a legal way to do it I would have no problem.
I’ll be at a conference Monday-Wednesday, but I’ll still be checking my emails if you have follow up questions.
| Joe Don Bobbitt, RPA Chief Appraiser | Executive Administrator Tarrant Appraisal District
817-595-6001 | jdbobbitt@tad.org 2500 Handley-Ederville Road | Fort Worth, TX 76118 |
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Exhibit E – E-mail to the city manager (private e-mail addresses have been redacted):
From: Richard A. Weber @
To: Darrell Hull <dhull@cityofkennedale.com>
Cc: Brad Horton <bhorton@cityofkennedale.com>; dglover@cityofkennedale.com <dglover@cityofkennedale.com>; tkobeck@cityofkennedale.com <tkobeck@cityofkennedale.com>; Ken Michels <kmichels@cityofkennedale.com>; cgary1@cityofkennedale.com <cgary1@cityofkennedale.com>; jnevarez@cityofkennedale.com <jnevarez@cityofkennedale.com>
Sent: Wednesday, December 4, 2024 at 03:19:35 PM CST
Subject: Senior Tax Freeze
Mr. Hull,
I have two questions at the bottom.
The three-page ordinance can be found at: https://kennedaletx.portal.civicclerk.com/event/3288/files/attachment/11739 . At the bottom of page 1 it states, "Effective with tax year 2024, the total amount of ad valorem taxes imposed on the residence homestead of a person who is disabled or sixty-five (65) years of age or older shall not be increased while it remains the residence homestead of that person.".
The removing of the noise/busy words leaves, ["Effective with tax year 2024, the total amount of ad valorem taxes imposed", ... "shall not be increased" …]. That certainly appears that the tax paying senior citizens should not have seen an increase [over the 2023 year] with the statements generated in October 2024. In my opinion, yes, it is extremely clear.
It does NOT say effective with tax year 2024 we will establish a ceiling. It clearly states that the amount of valorem taxes imposed SHALL NOT BE INCREASED.
If you watch the meeting where it is approved, staff gave no indication that it would be a year later than public expectations. The June 20, 2023 meeting can be viewed at: 2023.06.20 City Council Meeting . There is NO concern by staff of this hurting the city's financing, no mention of delaying this a year later and the expectations of the public and the majority of that city council. The discussion starts about 2:43:35. The mayor even states it starts on January 1, 2024.
The taxes on January 1, 2024 are the 2023 taxes and by ordinance, effective with tax year 2024 [the October 2024 statements] the total amount of ad valorem taxes imposed SHALL NOT BE INCREASED!!!. Yet, the October 2024 statements DID show an increase.
Mr. Hull, can you please explain to me, or have someone explain to me, in writing:
1. Why are you and the city attorney stating that it is happening as written by the ordinance? It does not appear so to me. Please explain why my version is wrong.
2. If the expectations of the public and the majority of that city council was that there would be no increase on the October 2024 statements, Why was the ordinance not written to reflect that? Should not the attorneys associated with that writing of the ordinance be fired for such an unprofessional job?
Sincerely,
Richard Weber
Exhibit F – E-mail from the city manager (private e-mail addresses have been redacted):
From: Darrell Hull <dhull@cityofkennedale.com>
To: Richard A. Weber @
Cc: Brad Horton <bhorton@cityofkennedale.com>; Thelma Kobeck <tkobeck@cityofkennedale.com>; Kenneth Michels <kmichels@cityofkennedale.com>
Sent: Wednesday, December 4, 2024 at 06:46:11 PM CST
Subject: RE: Senior Tax Freeze
Mr. Weber, thank you for your email and your concerns for the city of Kennedale.
Question #1.
The city attorney and I explained the ordinance. I understand you may not agree or have another opinion, but I don’t believe I need to explain it again.
Question #2.
The ordinance was written and approved by the city council during the June 2023 meeting. Since they approved the ordinance, I can only assume the council's expectations were met.