Legislation Details

File #: 26-0580    Name: RES - Ad Valorem Tax Collecting
Type: Resolution Status: Consent Item
In control: City Council Regular Meeting
On agenda: 6/16/2026 Final action:
Title: Consider/Discuss/Act on a Resolution Authorizing the City Manager to execute an Interlocal Cooperation Agreement with Collin County for Collin County's duly elected Tax Assessor-Collector to Act as the City's Tax Collector and Provide for Billing and Collection of the City's Ad Valorem Taxes
Attachments: 1. Resolution, 2. Tax Assessment and Collection Interlocal Contract - Collin County and City of McKinney
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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Title

Consider/Discuss/Act on a Resolution Authorizing the City Manager to execute an Interlocal Cooperation Agreement with Collin County for Collin County’s duly elected Tax Assessor-Collector to Act as the City’s Tax Collector and Provide for Billing and Collection of the City’s Ad Valorem Taxes

 

Summary

 

COUNCIL GOAL:                     Financially Sound Government

 

MEETING DATE:                     June 16, 2026

 

DEPARTMENT:                      Finance Department

 

CONTACT:                       Mark Holloway, Chief Financial Officer

 

 

RECOMMENDED CITY COUNCIL ACTION:                     

                     Approve the resolution

 

ITEM SUMMARY: 

  • Collin County’s duly elected Tax Assessor-Collector currently serves as Tax Assessor-Collector for the City of McKinney for ad valorem taxes, including penalties and interest.
  • The purpose of this interlocal agreement is to increase the fees for providing the tax assessor-collector services from seventy-five ($0.75) cents per parcel and/or account to one dollar ($1.00) per parcel and/or account within Collin County and one dollar and ten cents ($1.10) per parcel and/or account outside of Collin County.

                     The City agrees to contract with an attorney to collect City delinquent taxes.

                     The County agrees to cooperate with any attorney selected by the City.

                     This agreement consolidates the tax collection efforts of both the City and the County and achieves cost savings for both entities.

 

BACKGROUND INFORMATION: 

                     Collin County has served as the City’s tax collector since 1998, as allowed by Chapter 6 of the Texas Tax Code.

                     The current interlocal agreement between the City and Collin County for tax collection services renews automatically on an annual basis.

 

FINANCIAL SUMMARY: 

                     The estimated cost for the annual service will be about $80,000 and is budgeted in account 001-2101-413-8516.

 

BOARD OR COMMISSION RECOMMENDATION:

                     N/A