[{"_1":2,"_110":-5,"_111":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,74,86,98],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":56,"_73":56},"mediaId",6519879,"mediaKeyId","5342573-ee4b25c826272b8b7791ebcdac2fb631","parentId",5342573,"title","TCAD: Pflugerville 2025 net taxable value estimated at $12.3 billion; litigation and House Bill 9 could change final rolls","audioSeconds",1506,"startMs",333000,"endMs",1839000,"viewUrl","/Search/View?dp=1&key=5342573-ee4b25c826272b8b7791ebcdac2fb631&start=333&end=1839","thumbnailUrl","https://assets.pipeline.soar.com/5342573-ee4b25c826272b8b7791ebcdac2fb631/thumbnail_333000.jpg","articleUrl","/articles/6519879/Pflugerville-City/Travis-County/Texas/TCAD-Pflugerville-2025-net-taxable-value-estimated-at-123-billion-litigation-and-House-Bill-9-could-change-final-rolls","mediaUrl","https://secure.pipeline.soar.com/6519879-870447ca13a32690202c526e4a9a3a06/orig.mp4?Expires=1775348562&Signature=PoBP~s9PboAgYiV~ZH9q3cg0YUItahODV64rUpgp3IKqwMaKGFF6M7L8YikGV2m02odbunp11lPMfcJftfdEgkcfMWI~xNgLwxz-LRCxS2TI2uAoCeJNdICFyVTxXlbDq2cO5KqQPrvSYsbfLaZHcM-dnA4yYi63XKArnvRgEhMb~4es6BJPyZMXZSamA3nCe9luTFkR87MZwJO0rA9ZMa2lvULaV4IKhR0K01F2zz0a-8tPpVR6~M0-Num-hgAYhhBT5TrU1ejrkyR00hsbQBm~aNh-r63KVhMUW7OM2z3bpIud5HociGD3Bo~02OFuqW2-kGOR0vnpD1D0LZh~EA__&Key-Pair-Id=KUT5TJCACFTXG","author","","date","2025-07-09T13:23:31Z","article","Travis Central Appraisal District Chief Appraiser Liana Mann told the Pflugerville City Council at a July 8 work session that TCAD currently estimates the City of Pflugerville\u0000's 2025 net taxable value at $12,300,000,000.

Mann said the estimate includes new value and noted that TCAD is still processing protests. \"We are only 76% complete with our protest,\" she said, and the office is continuing to track active litigation that can change final assessed values.

The appraisal update matters because changes to the certified roll affect tax-rate calculations and how much homeowners and businesses pay. Mann told council members that the residential average market value of an owner-occupied (homestead) property in Pflugerville is roughly $404,000 (a 4% decline from 2024) while taxable value for homesteads is about $383,000 because of the state homestead cap.

How TCAD produced the estimate

Mann said TCAD revised its approach this year, using a five-year trend to estimate value-loss during the protest season and increasing the value-loss trend in the model. She said that adjustment made the office\u0000's July certified estimate slightly lower than prior years but, in her judgement, more accurate.

Litigation and protests

Mann described a sharp rise in litigation: \"We have seen a significant increase in chapter 42 appeals. Over the last 10 years, we've seen a 570 increase in the volume of litigation we're handling,\" she said, describing the change observed in Travis County and across the state.

She explained the difference between the protest process and court litigation: a Chapter 41 protest begins with a notice of appraised value and a property owner can contest that through TCAD\u0000's administrative process; if unresolved, the owner may pursue Chapter 42 litigation in district court. Mann said the district resolves most cases by settlement: \"99% of them settle. We go to trial 2 or 3 times a year,\" she said, adding that the office has been successful in most trials.

Mann said commercial taxpayers file most of the litigation, which can shift the tax burden toward residential property owners if commercial values are reduced through appeals or litigation and those reductions are finalized.

Active litigation in Pflugerville, value loss assumptions

Mann told council that the district currently shows about $833,000,000 of Pflugerville value in active litigation. She said TCAD has measured a value loss of roughly 6.26% attributable to litigation historically, and that when preparing the certified estimates the office accounts for expected losses (she said TCAD used a 10% estimate last year when presenting certified numbers to the city).

State law changes and House Bill 9

Mann said House Bill 9, a personal-property exemption that takes effect in January 2026, will not affect the 2025 tax roll but will require major changes to appraisal systems and procedures this fall: \"It is going to be a complete rewrite of our appraisal systems, programming wise. So it's gonna be a very busy fall,\" she said.

Mann said TCAD participated in a statewide work group with attorneys and appraisal districts to clarify vague statutory terms in HB9 (for example, \"business enterprise\" and \"common business enterprise\"). She said guidance from the state controller\u0000's office is expected in September or October but that many interpretive questions remain. Mann told council staff she had provided preliminary estimates to the city and to staff but did not state a final Pflugerville-specific number in the meeting; she also said she had earlier shown staff an estimate that \"there was over a billion dollars in value that I believe would be exempted from the appraisal roll,\" but she did not confirm during the meeting whether that figure referred to Pflugerville specifically or to a broader area.

Homestead audits and outreach

Mann described the state\u0000's homestead-audit requirement created in special session (identified in discussion as the 88th Special Session). TCAD audited roughly 80,000 accounts in its first round; about 4% of audited accounts lost their exemptions after the audit and verification process. Mann said the audit effort uncovered both instances of ineligibility and households who qualify for homestead exemptions but had not filed: \"We estimate there are about 2,000 people within the City of Pflugerville that don't have a homestead exemption, but qualify,\" she said, noting the office has done outreach and will hold an exemption clinic on Aug. 2 from 10:30 a.m. to noon at the Pflugerville Public Library to help residents who may qualify.

Reporting error discovered and corrected

Mann also described an error in a subdistrict base-year report (the transcript labels it as a \"TIRS\" or similar reporting issue): a base-year value was initially reported incorrectly and was corrected in April 2024. She said TCAD completed a countywide audit of similar reporting and found the problem to be isolated to the Pflugerville subdistrict; staff set new monthly checks and procedures to prevent recurrence.

What happens next

Mann told council that TCAD expected to certify the county appraisal roll on July 18 and send letters to the city by July 23 with the certified values and supporting materials. She offered to provide additional, more detailed breakdowns on requests from council members.

Speakers quoted in this article are taken from the council work session transcript and are restricted to the list of speakers provided below.

Ending

Mann left TCAD\u0000's memo and supporting tables with staff; she said staff would follow up with additional requested breakdowns, historical comparisons, and guidance as state offices issue formal interpretation of HB9.","mediaType","Video","parentTitle","City Council 7-8-25","oneSentenceSummary","Travis Central Appraisal District Chief Appraiser Liana Mann told the Pflugerville City Council at a July 8 work session that TCAD currently estimates the city's 2025 net taxable value at $12,300,000,000 and described rising appeals, active litigation and a pending state personal-property exemption that could reduce taxable value for some property owners.","taxTitle","Pflugerville City, Travis County, Texas","taxId",12653,"location","headline","shortSummary",{"_33":75,"_35":36,"_37":38,"_39":76,"_41":77,"_43":78,"_45":79,"_47":80,"_49":81,"_51":82,"_53":83,"_55":56,"_57":58,"_59":84,"_61":62,"_63":64,"_65":85,"_67":68,"_69":70,"_71":68,"_72":56,"_73":56},6519864,"Council approves specific-use permit and trail-access improvements; consent agenda passes",125,6718000,6843000,"/Search/View?dp=1&key=5342573-ee4b25c826272b8b7791ebcdac2fb631&start=6718&end=6843","https://assets.pipeline.soar.com/5342573-ee4b25c826272b8b7791ebcdac2fb631/thumbnail_6718000.jpg","/articles/6519864/Pflugerville-City/Travis-County/Texas/Council-approves-specific-use-permit-and-trail-access-improvements-consent-agenda-passes","https://secure.pipeline.soar.com/6519864-53b87e98723b36e27ab72981975d8fee/orig.mp4?Expires=1775348562&Signature=MvAskpXoNC7Ut41tGVfbiWSwGvd82ZTqk1ChA6Q9yRD700brIYzqRKzmhZD~1cmAgYQ2003UVkCgTySjuXUOxN1SedUQL2lio3f3Dp8eGSJ9od3zr94lQ8SdcokQcTpFuZot4UwKjcMAlvKDC2i5NEdlfqdcA~PoS6BO7ASqaEi5l09ErpPK-7IbppxdnQvlebUlBL4MKnCuabwpBR1FMzKrBneHRTPfEwp13rCfzQaeMrO9~AhyBbPM7q9rFgY2t19gFgk7C4PcwzziXIUIl2JoJxQiRyRS2oc6-ESk5Gn3Kby7zXYeWxqxMNKdx4PWbOJUK7NLtnL-b0haXQ-WcA__&Key-Pair-Id=KUT5TJCACFTXG","The Pflugerville City Council took several formal votes during its July 8 meeting.

Specific-use permit: workup office/warehouse (Item 5b)
- Action: Adopted on second reading (ordinance captioned in the packet). The council voted to approve a specific-use permit for an office/warehouse use on approximately 5.835 acres in an urban center corridor Level 4 district (location: 19241 Wilkie Lane). The motion passed on the record; a name for the mover and seconder was not recorded in the public transcript.

Trail and accessibility improvements purchase (Item 5e)
- Action: Council approved the purchase of trail and accessibility improvements along Mountain Creek Trail (behind Ambrose Drive) from Fund and Bounce Inc. in the amount of $283,856 and authorized the city manager to execute the documents. The motion included direction that contractual provisions in the vendor\u0000's price estimate be removed (as requested by a council member) before final execution; the motion passed on the record.

Consent agenda
- Staff indicated that items on the consent agenda (with items 5b and 5e pulled for individual consideration) were approved in a single motion. The record shows a council motion to approve the remainder of the consent agenda and that the motion carried.

Speakers quoted in this article are limited to the council action text and the meeting transcript.","At the July 8 meeting the Pflugerville City Council approved an ordinance granting a specific-use permit for an office/warehouse use and authorized a purchase for trail and accessibility improvements. Several consent items were also approved in a single motion.",{"_33":87,"_35":36,"_37":38,"_39":88,"_41":89,"_43":90,"_45":91,"_47":92,"_49":93,"_51":94,"_53":95,"_55":56,"_57":58,"_59":96,"_61":62,"_63":64,"_65":97,"_67":68,"_69":70,"_71":68,"_72":56,"_73":56},6519869,"Pflugerville staff outline FY2026 utility rate assumptions, rising debt service and master-fee schedule changes",5389,5484000,10873000,"/Search/View?dp=1&key=5342573-ee4b25c826272b8b7791ebcdac2fb631&start=5484&end=10873","https://assets.pipeline.soar.com/5342573-ee4b25c826272b8b7791ebcdac2fb631/thumbnail_5484000.jpg","/articles/6519869/Pflugerville-City/Travis-County/Texas/Pflugerville-staff-outline-FY2026-utility-rate-assumptions-rising-debt-service-and-master-fee-schedule-changes","https://secure.pipeline.soar.com/6519869-1d629f5e95cce76f666b87953168e35d/orig.mp4?Expires=1775348562&Signature=Ix1hvD~f7XeC2gKVoEdzUjtL-nGyjgjFxhIa48qyIzzRmtI2zBZNkUZSysawgE03ntBBhVaHXZLuZ5V1tS3NJt1XKptMxwOuQSxKz89QJ3JaWwbfqr6MnmYX8tKUJ7ildZHv8FON9pmeLgYC949C942CHcNblOoCKhhsqHQPmtFs07izG-dbuZwb-k8VKXL3VLtOga5JRwP5Sdt8eBp7sBIv-DnO~7EqVR5QII0SOgfOZMUhJ8uXbhSqofIilpPFnHKkYRNbwHr46v6MYdWihe8xkJiIDIHL~gmX1K3nBGBynH3SVceF8ORX7sZ13z-ZgAe1FU3EsiuiJrrCVyhlGg__&Key-Pair-Id=KUT5TJCACFTXG","Pflugerville finance and utility staff presented the city\u0000's FY2026 utility fund assumptions, proposed rate updates and recommended changes to the master fee schedule at the July 8 work session and regular meeting.

Key takeaways

- Staff said the water and wastewater program
- has 14 new positions proposed for FY2026 (phased hires; some prorated); and
- faces sharply rising debt service related to planned capital and WIFIA/WTD financing. Finance staff said principal and interest for the water/wastewater program are about $22 million in the current year and will roughly double by 2027 and triple by 2029 under current borrowing plans.

- The city\u0000's utility-rate model now incorporates updated growth (units), updated annual debt payments and expected impact-fee receipts; staff said a higher-than-expected impact-fee inflow can help ease rate pressure.

- Staff emphasized limitations on using fund balance to avoid rate increases: while cash balances may be used to cash-fund capital purchases or pay down debt, fund balance cannot be counted in the calculation of required debt-coverage ratios when demonstrating capacity for loans.

- Staff noted an estimated ending combined fund balance for FY2026 near 29% of reserves; a portion must be set aside for bond covenants and bond reserves (staff reported a WIFIA/TWDB reserve near $6 million as an example), reducing the immediately usable fund balance. Staff said it would provide a precise usable-dollar figure on request.

Debt and timing

Finance staff presented a projected debt-service schedule showing a significant debt-service ramp tied to planned treatment-plant and system investments. The presentation showed the debt-service profile driving much of the model\u0000's rate projections and noted that cash funding projects now would reduce future borrowings and therefore lower future debt service.

Master fee schedule changes (high-level)

Staff and department leads described proposed updates across multiple fee categories. Highlights included:
- Planning and permitting: new or increased fees for zoning re-notification after postponement, certain site-disturbance permit tiers and administrative professional-service reimbursements. A new site-registration fee was proposed to simplify long-term food-truck permitting.
- Building and inspections: higher meter-installation charges for multiple meter sizes, higher residential trade/inspection charges and new, graduated commercial review tiers. Apartments were given a dedicated fee structure (example cited: a flat base fee plus per-unit charge for multifamily review).
- Temporary Certificate of Occupancy (TCO): staff proposed a stepped schedule to shorten long TCO use, with initial fees and higher renewal fees; after repeated renewals the fee escalates (the intent is to reduce projects lingering on TCO status).
- Parks and rentals: pavilion reservation windows were shortened to allow staff additional cleanup time before park curfew; several pavilion and event fees would increase to better reflect staffing and maintenance costs. Staff said some fees remain subsidized and the increases are not full cost recovery.
- Events and field use: new event-impact and field-prep fees, an excess-allocation fee for sports associations requesting more hours than their basic allocation, and a new lighting fee for night use of athletic fields.

Staff noted many fee changes are intended for cost recovery of staff time, third-party services, or additional maintenance resulting from heavy use.

Public questions and council follow-up

Council members asked for more detail on the unit-growth assumptions embedded in the rate projections (staff said model growth projections use unit counts rather than population growth and that the current model assumes roughly 400 new units per year). Councilmembers also asked for a clear dollar figure of the fund balance available after required reserves and bond covenants; staff said they would provide the exact number.

Timing

Staff said they will continue rate-model updates and will present budget workshops in August with adoption scheduled in September.

Speakers quoted in this article are limited to the speaker list below and drawn from the transcribed meeting.","Finance and utility staff told council on July 8 that water/wastewater debt service will rise sharply in coming years, that staff plans for base- and volumetric-rate updates, and that proposed changes to the master fee schedule would raise some building, permitting and park rental fees while adding or clarifying several charge categories.",{"_33":99,"_35":36,"_37":38,"_39":100,"_41":101,"_43":102,"_45":103,"_47":104,"_49":105,"_51":106,"_53":107,"_55":56,"_57":58,"_59":108,"_61":62,"_63":64,"_65":109,"_67":68,"_69":70,"_71":68,"_72":56,"_73":56},6519873,"Pflugerville adopts annexation fiscal tool for future requests; study highlights county roads and MUD debt as main cost drivers",3627,1846000,5473000,"/Search/View?dp=1&key=5342573-ee4b25c826272b8b7791ebcdac2fb631&start=1846&end=5473","https://assets.pipeline.soar.com/5342573-ee4b25c826272b8b7791ebcdac2fb631/thumbnail_1846000.jpg","/articles/6519873/Pflugerville-City/Travis-County/Texas/Pflugerville-adopts-annexation-fiscal-tool-for-future-requests-study-highlights-county-roads-and-MUD-debt-as-main-cost-drivers","https://secure.pipeline.soar.com/6519873-8d2df202d88041af8964168317517bf5/orig.mp4?Expires=1775348562&Signature=oZdqTeSvIGyBqJCXBlGyCEm2nlGkVdDcNd5datB8hvhf0L9miBs~r-2x1DA~KqnnwQWGMqNe0buuZgpMokbDWiLMg6998Tcslo8J1yaKguE2LUDh8n0xqufRw9TyBIFqUr2w5Q6Yincua3-nuFCT3UMNeRh7zCUMnEM5Y3iexQs2REJwz2nM3e9ozkJpC1~VOwzIMBvQUhjvjeR8xZHLKyFkNXbQxQ3WqwUwHVHsV2o53OJeBZFWDUryhmPm13Nlh-D377f3MxHLmmsgTnusx~5AQIjjMKvhdJNH7JCrsyG7-k4kuYjHzISay5NKMEi4OoWPLl6bqEeNlBQZu44~Dw__&Key-Pair-Id=KUT5TJCACFTXG","City staff and consultants presented an annexation study and a custom fiscal-impact model at the July 8 Pflugerville City Council work session and recommended using the tool to evaluate future annexation requests.

The presentation, led by Matthew Cross of Economic and Planning Systems (EPS), described a two-part model: an input page staff or applicants use to enter a proposed development\u0000's program (unit counts, commercial square footage, new and existing road lengths, dedication of parkland and other factors) and an output page that summarizes the net annual general-fund impact, capital implications and a 30-year net fiscal impact.

Why the tool was developed

City staff told council that recent legislative changes restrict unilateral annexation and make it more important to analyze the fiscal implications of any request. Staff noted that Pflugerville still has substantial vacant land within city limits (approximately 2,500\u0000'2,900 acres, staff said) that should be considered before extending services outward.

What the model measures

The EPS model uses the city\u0000's audited financials to derive nexus factors that tie new residents and jobs to service costs. It estimates:
- Ongoing annual general-fund impacts (revenue minus operating costs);
- Capital implications, notably the cost to upgrade and maintain county roads the city may take over; and
- A 30-year net fiscal impact that combines the two.

The tool compares capital costs to funding sources such as roadway impact fees and the interest-and-sinking (I&S) portion of the property tax and provides visual gauges showing relative fiscal impact.

Illustrative scenarios and findings

EPS presented prototype scenarios. One hypothetical produced about a $52,000 annual net positive impact to the general fund but a negative $13 million 30-year net fiscal impact because the capital cost of roadway upgrades and maintenance outweighed revenues from impact fees and I&S property tax over time.

The study\u0000's main findings were consistent across scenarios: the closer proposed development is to existing infrastructure and water/wastewater service areas, the lower the fiscal impact; taking over and upgrading county roads is often the largest capital driver; and outstanding MUD debt can make annexation financially unviable. EPS provided a rule of thumb: if annual MUD debt payments exceed the I&S property-tax revenue that annexation would generate, the MUD is likely a nonstarter without additional mitigation.

Use in city policy and next steps

Staff told council the model has a simplified user interface for routine evaluations and a user guide for maintenance and advanced inputs. The council asked staff to apply the tool to specific existing neighborhoods in the extraterritorial jurisdiction (ETJ) such as Village of Hidden Lakes and others to determine if, when and how annexation could become feasible. Council members and staff discussed how phased or incremental annexation could improve fiscal outcomes by creating intermediate development that shares roadway and infrastructure costs.

Staff and EPS recommended adopting the model as a standard part of annexation packets so council receives a consistent fiscal calculation together with zoning, comprehensive-plan and qualitative policy analysis. EPS said it would return with a final package in August.

Speakers quoted in this article are restricted to the list of speakers below and are drawn from the meeting transcript.","City staff and consultant Economic and Planning Systems presented an annexation study and a custom fiscal model July 8 to help the council evaluate annexation requests. The model estimates operating and capital impacts over 30 years and flags county-road upgrades and municipal utility district debt as common fiscal obstacles.","actionData","errors"]

Article not found

TCAD: Pflugerville 2025 net taxable value estimated at $12.3 billion; litigation and House Bill 9 could change final rolls

Council approves specific-use permit and trail-access improvements; consent agenda passes

Pflugerville staff outline FY2026 utility rate assumptions, rising debt service and master-fee schedule changes

Pflugerville adopts annexation fiscal tool for future requests; study highlights county roads and MUD debt as main cost drivers