FY 2023-24 Adopted Budget Book

OPERATING BUDGET

ADOPTED FY20 2 3 -20 2 4 PLANNING FY20 2 4 -202 5

City of DeSoto Fiscal Year 2023-2024 Budget Cover Page

This budget will raise more revenue from property taxes than last year's budget by an amount of $6,418,078, which is a 15.04 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $1,464,447.

The members of the governing body voted on the budget as follows:

FOR: Proctor, Hughes, Chism, Marks, Byrd, Raphiel, Parker

AGAINST: None

PRESENT and not voting: None ABSENT: None

Property Tax Rate Comparison

2023-2024

2022-2023

Property Tax Rate:

$0.685092/100 $0.609887/100

$0.691554/100 $0.611779/100

No-New-Revenue Tax Rate:

No-New-Revenue Maintenance & Operations Tax Rate:

$0.483176/100 $0.685092/100 $0.181607/100

$0.505176/100 $0.718738/100 $0.147305/100

Voter-Approval Tax Rate:

Debt Rate:

Total debt obligation for City of DeSoto secured by property taxes: $13,196,733.

TABLE OF CONTENT

Note: Clicking on a page number will take the reader to the designated page. Each page has a “ToC” button that will return the reader to the Table of Contents.

INTRODUCTION .............................................................................................................................. 7 GFOA Budget Achievement Award 2023 ………………………………………………………………………..………8 Readers Guide………………………………………………………………………………………………………………..…….10 City Officials…………………………………………………………………………………………………………………..……..13 Organizational Chart………………………………………………………………………………………………..…………..14 Location & History of DeSoto…………………………………………………………………………………..…………..15 Community Profile…………………………………………………………………………………………………..…………..17 BUSINESS PLAN …………………………………………………………………………………………………………..…….……25 Business Plan Process………………………………………………………………………………………………..…………26 Business Plan…………………………………………………………………………………………………………..…………..27 BUDGET MESSAGE......................................................................................................................43 Transmittal Letter…………………………………………………………………………………………………….…….……44 BUDGET POLICIES ………………………………………………………………………………………………………..………..49 Calendar…………………………………………………………………………………………………………………….….……51 City Charter Requirements………………………………………………………………………………………….….…..52 Budget Policies…………………………………………………………………………………………………………….….….55 Basis of Budgeting and Accounting……………………………………………………………………………….….…57 Financial Policies……………………………………………………………………………………………………………..….58 Debt Management Policy………………………………………………………………………………………………..….62 FINANCIAL ANALYSIS …………………………………………………………………………………………………….……..79 Fund Structure…………………………………………………………………………………………………………….……..80 Fund Structure Overview………………………………………………………………………………………….…….….81 Changes in Budgeted Positions………………………………………………………………………………….….……83 Adopted Budget Summary By Category…………………………………………………………………….…….…86 Explanation of Major Changes in Fund Balance……………………………………………………………..…..88 Combined Fund Statements…………………………………………………………………………………………..…..94 Revenue Summary by Major Type-All Funds………………………………………………………………..…….98 Three Year Comparision of Major Revenues – All Funds………………………………………………..…102 Expenditure Summary by Function…………………………………………………………………………….….… 107 Expenditure Summary by Fund……………………………………………………………………………………………..………108 5-Year Financial Forecast 2022-2026……………………………………………………………………………………..……..109

GENERAL FUND ………………………………………………………………………………………………………….………..121 Budget Summary-General Fund 101-102………………………………………………………………………………………..122 Property Tax Rate History Chart……………………………………………………………………………………………………..123 Sales Tax History Chart……………………………………………………………………………………………………………………124 Revenue by Category……………………………………………………………………………………………………………………..126 Expenditures by Department Summary………………………………………………………………………………………….129 Administration…………………………………………………………………………………………………………………………….131 Financial Services…………………………………………………………………………………………………………………………140 Development Services…………………………………………………………………………………………………………………144 Parks & Recreation………………………………………………………………………………………………………………………151 Public Safety (Police)……………………………………………………………………………………………………………………157 Public Safety (Fire)……………………………………………………………………………………………………………………….164 Municipal Court……………………………………………………………………………………………………………………………167 Library………………………………………………………………………………………………………………………………………….170 Information Technology……………………………………………………………………………………………………………….173 Human Resources………………………………………………………………………………………………………………………..177 Non-Departmental……………………………………………………………………………………………………………………….181 Peg Fund…………………………………………………………………………………………………………………………………………182 Liability Insurance Fund………………………………………………………………………………………………………………….184 Budget Stabilization Fund……………………………………………………………………………………………………………….186 COOPERATIVE EFFORTS ……………………………………………………………………………………………………………………189 Southwest Regional Communications Center (SWRCC)………………………………………………………………….190 Jail Operations……………………………………………………………………………………………………………………………….196 SALES TAX CORPORATIONS ………………………………………………………………………………………………..199 DeSoto Economic Development Corporation Budget……………………………………………………….201 PUBLIC UTILITY FUND …………………………………………………………………………………………………………207 Public Utilities Fund Department Charts……… ... …………………………………………………………………..21 0 Budget Summary-Fund 502………………………………………………………………………………………………212 Meter Replacement Fund 503………………………………………………………………………………………….216 Equipment Replacement Fund -504………………………………………………………………………………...217 Utility Building Construction-Fund 505…………………………………………………………………………….218 Water Improvement-Impact Fees-Fund 506…………………………………………………………………….219 Sewer Improvement-Impact Fees-Fund 507…………………………………………………………………….220 Water & Sewer CIP-Fund 508…………………………………………………………………………………………..221 STORM DRAINAGE UTILITY FUND …………………………………………………………………….……………….223 Revenue & Expenditure Chart………………………………………………………………………….……………..226 Budget Summary-Fund 522……………………………………………………………………………….…………227 Equipment Replacement-Fund 524……………………………………………………………………….………..228 Drainage CIP-Fund 528………………………………………………………………………………………….………..229

SANITATION ENTERPRISE FUND …………………………………………………………………………………………231 Revenue & Expenditure Chart………………………………………………………………………………………….233 Budget Summary-Fund 552……………………………………………………………………………………………………….….234 HOTEL OCCUPANCY TAX FUND ……………………………………………………………………………………………………….237 Hotel Occupancy Tax Revenue History Chart…………………………………………………………………………………239 Budget Summary-Fund 220…………………………………………………………………………………………………………..240 Budget Summary-Fund 221…………………………………………………………………………………………………………..241 DEBT SERVICE FUND ………………………………………………………………………………………………………………………..243 Overview…………………………………………………………………………………………………………………………………….…244 Expenditures by Category……………………………………………………………………………………………………………..245 Budget Summary-Fund 305…………………………………………………………………………………………………………..246 Computation of Legal Debt Margin……………………………………………………………………………………………….247 Per Capita Outstanding Debt…………………………………………………………………………………………………………248 Annual Debt Service Requirement until Maturity Chart…………………………………………………………………249 Debt Issues Detail………………………………………………………………………………………………………………………….251 Purposes of Outstanding Debt Issues…………………………………………………………………………………………….290 SPECIAL REVENUE FUNDS …………………………………………………………………………………………………….…………293 Special Revenue Funds Overview Chart……………………………………………………………………………….……….294 Fund Budgets………………………………………………………………………………………………………………………….…….295 ALL OTHER FUNDS ................................................................................................................................321 Maintenance and Equipment Replacement Funds Overview…………………………………………………..…….322 Fund Budgets……………………………………………………………………………………………………………………………..….323 Maintenance and Capital Project Funds Overview………………………………………………………………………...334 Fund Budgets…………………………………………………………………………………………………………………………………335 CAPITAL IMPROVEMENT PROGRAM ………………………………………………………………………………………………..343 Capital Improvement Plan Overview………………………………………………………………………………………………344 Capital Improvement Program Anticipated Bonded Projects…………………………………… ... ………………….34 6 Capital Improvement Program: Facilities………………………………………………………………………………………..350 Capital Improvement Program: Parks …………………………………………………………………………………………….352 Capital Improvement Plan: Streets…………………………………………………………………………………………………354 Capital Improvement Plan: Storm Drainage……………………………………………………………………………………356 Capital Improvement Plan: Water/Wastewater……………………………………………………………………………358 APPENDIX ...............................................................................................................................................363 Budget Glossary-List of Acronyms…………………………………………………………………………………….…………….365 Budget Glossary………………………………………………………………………………………………………………….…………..366 Budget Ordinance……………………………………………………………………………………………………………….…………..376 Budget Tax Ordinance………………………………………………………………………………………………………….………….378 Bond Ratings and Investment Policy Summary…………………………………………………………………….………….381 Top Ten Taxpayers……………………………………………………………………………………………………………….………….382

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INTRODUCTION

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The Government Finance Officers Association of the United States and Canada

presents this CERTIFICATE OF RECOGNITION FOR BUDGET PREPARATION to

Finance Department City of DeSoto, Texas

The Certificate of Recognition for Budget Preparation is presented by the Government Finance Officers Association to those individuals who have been instrumental in their government unit achieving a Distinguished Budget Presentation Award. The Distinguished Budget Presentation Award, which is the highest award in governmental budgeting, is presented to those government units whose budgets are judged to adhere to program standards

Executive Director

March 24, 2023

Date:

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GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award

PRESENTED TO

City of DeSoto Texas

For the Fiscal Year Beginning October 01, 2022

Executive Director

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City of DeSoto Reader ’ s Guide FY 202 3 -202 4 Budget The purpose of this section of the budget document is to assist the reader in his or her efforts to understand the City’s program of services for the upcoming fiscal year. Introduction This section contains a listing of the key city officials of the City – the City Council, City Executives and Managing Directors. There is a state map of Texas on which the location of the City of DeSoto is identified. Additional historic and demographic information about the City is contained in this section. Business Plan and Vision Statement The section contains the City Council ’s Vision Statement, an expression of the ideal DeSoto envisioned by the Council members. The Statement of Goals and Objectives also includes the Business Plan, which lists the action steps planned by City staff to accomplish the twelve goals developed by City Council in conjunction with the Vision Statement. The Vision Statement and Goals were developed by City Council in a Council work session. City management and the Managing Directors developed the action steps listed under each of the twelve goals. Budget Message This document, developed by the City Manager ' s Office, highlights the proposed budget and objectives to be accomplished during the upcoming FY in the City’s major funds. Policies This section highlights the policies underlying the development of the adopted budget :

Budget Calendar

   

City Charter Requirements

City Budget Policies

Basis of Budget and Accounting

 Financial Policies Financial Analysis This section contains a comprehensive overview of the City’s financial position  Fund Structure – this document illustrates and explains the fund type and account groups utilized by the City of DeSoto. A companion document compares the measurement focus with the budgetary basis/basis of accounting employed by the City’s fund types and account groups.  Revenue Summary by Major Type – All Funds  Revenue Summary by Fund  Budgeted Expenditures Summary by Function  Three Year Comparison of Major Expenditures – graphically illustrates changes in expenditures by major fund type.  Expenditure Summary by Fund  Expenditure Summary by Function – All Funds

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General Fund This section of the budget contains the following:  Budget Summary – an expanded view of financial data presented in the Budget Summary by Fund Type in the Financial Analysis section.  Revenues by Category – provides additional detail of fund revenue by source.  Expenditure Summary by Department – provides additional detail of departmental expenditures.  Property Tax Rate History – graphic illustration of property tax rates over several years.  Sales Tax History – a graphic illustration of sales tax revenue over several years. The remainder of this section provides an illustration of department functions and a program summary for each General Fund department and division. Departments are traditionally the highest level organizational units of municipal government operations. Examples of departments are Police, Fire and Development Services. The division/program is the most basic unit of organization structure. A program identifies a grouping of similar, related work activities. Examples of divisions include Street Maintenance (Development Services) and Senior Center (Parks and Recreation). Cooperative Efforts This section provides the following information for the City’s regional initiativ es:  Budget Update  Program Summaries Regional Communications provides police, fire, medical aid and emergency service communications to DeSoto and several neighboring cities. Jail Operations provides incarceration services to DeSoto and neighboring cities. Sales Tax Corporations This section provides budgetary information on the DeSoto evelopment Corporation and the DeSoto Park Development Corporation. A portion of local sales taxes primarily funds these entities. Public Utility Fund This section of the budget contains the following:  an expanded view of financial data presented in the Budget Summary by Fund Type in the Financial Analysis section.  Public Utility Fund Major Revenue Sources - a graphic illustration of water and sewer revenue over several years. The remainder of this section provides an illustration of department functions, and a program summary for each Public Utility Fund department. Storm Drainage Utility and Sanitation Enterprise Funds These sections provide budgetary dat a for the City’s drainage and sanitation enterprise funds. This data consists of a Budget Summary – an expanded view of financial data presented in the Budget Summary by Fund Type in the Financial Analysis section and a program summary.

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Hotel Occupancy Fund This section of the budget contains the following:  Budget Summary – an expanded view of financial data presented in the Budget Summary by Fund Type in the Financial Analysis section.  Hotel Occupancy Tax - a graphic illustration of hotel occupancy revenue over several years. Debt Service Fund This section provides the following information for the Debt Service fund:  Budget Summary – an expanded view of financial data presented in the Budget Summary by Fund Type in the Financial Analysis section.  Annual Debt Service Requirements for all City debt issues. Special Revenue and All Other Funds This section provides financial summaries for the remaining City funds. These funds are governmental Special Revenue funds, Capital Project and Equipment Replacement funds. Capital Improvement Plan This section provides an overview of the CIP program and a summary of planned CIP expenditures for the next five years in the following categories:  Water and Sewer CIP  Street Improvements  Park Improvements  Drainage Improvements  Public Facilities Appendix Contains the following documents  Budget acronyms and glossary  Bond ratings, investment and debt policies Please contact the City's Financial Services Department for questions related to the adopted b udget or this d ocument at 972-230-9678. A summarized version of budget information ("Budget in Brief") can be found at: https://desototexas.gov/departments/financial_services/financial_transparency.php

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City Officials City Council Rachel L. Proctor Mayor Place One

Pierette Parker Place Two

Nicole Raphiel Place Three Dinah Marks Place Five Letitia Hughes Mayour Pro-Tem Place Seven

Andre’ Byrd Place Four

Crystal Chism Place Six

Joe Gorfida City Attorney

City Management Isom Cameron Interim City Manager

Vacant Isom Cameron Deputy City Manager

Brandon Lacy Managing Director Public Utilities Vacant Deputy City Manager

Tamara Bell Managing Director Southwest Regional Communication Center (SWRCC)

Bryan Southard Fire Chief Fire and EMS Department

Joseph Costa Police Chief Police Department

Tom Figert Managing Director Information Technology C harles Brewer Managing Director Development Services Scott Kurth Judge DeSoto Municipal Court

Chris Glover Managing Director Parks & Recreation Tracy L. Cormier Managing Director Financial Services Heather McEntee Managing Director Library Services Denae Greenly Managing Director Human Resources

Alicia Thomas City Secretary

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Citizens of DeSoto

Mayor & City Council

City Secretary

City Management Communi cations & Marketing Action Center Environmental Health

Office of the City Manager

Cash/Investments Accounting & Reporting Payroll Debt Management Budget Purchasing Services

Aquatics Park Maintenance Recreation & Civic Ctr Senior Center Seasonal Programs

Financial Services

Parks & Recreation

Police Services & Admin Community Policing & Training Code Enforcement Animal Control Regional Jail Mental Health Unit

Building Inspection Facility Mgmnt Services

Engineering & Construction

Equipment Services Planning & Zoning Street Maintenance

Police Department

Development Services

Fire Rescue & Emergency Management Fire Prevention

Fire & Emergency Medical Training

Fire Department

Human Resources

Information Technology

Library Services

Municipal Court

So uthwest Regional Communication Center

Utility Billing & Meter Reading Water/Wastewater Field Operations

Public Utilities

DeSoto Development Corporation

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DeSoto is one of the oldest settlements in North Texas. It was in 1847, just eleven years after Texas won its independence from Mexico, that families first settled in the area that is now DeSoto. Curtis Parks, one of the first settlers in the DeSoto area, built his home in 1847. He came from Indiana with his wife Amelia. A few of the other early settler families to the area were Thomas Chesier, Zebedee Heath, Otway B. Nance, Allen Q. Nance, F. M. Hamilton, and John P. Voorhies. Around the year 1848, T. J. Johnson, fresh from Tennessee, built a tiny general merchandise store near the "crossroads." This crossroads was located where one road (just a wagon trail in those days) went from Dallas to the Shiloh community in Ellis County. Another trail crossed the road, running east and west, from Lancaster to Cedar Hill. This crossroads is now known as Belt Line and Hampton. In 1881, a post office was established and the settlement was given the name of DeSoto in honor of Dr. Thomas Hernando DeSoto Stewart, a beloved doctor dedicated to the community. During those early years DeSoto remained a farming community and not much changed until the 1940s. After World War II the area began to grow, as did all of the towns and cities in Dallas County. Because of growth that the community was experiencing, the people felt the need to incorporate in order to improve an inadequate water distribution system. On February 17, 1949, a petition signed by 42 eligible voters was presented to Dallas County Judge W. L. Sterrett requesting an election for incorporation. The election was held on March 2, 1949, with 50 votes in favor of incorporation and 2 opposed. On March 3, 1949, the results of the election were entered into the records of the Commissioners Court of Dallas County, thereby creating the City of DeSoto. On March 15, 1949, a City Officers election was held. Wayne A. Chowning was elected mayor, and T.O. Hash, Malcolm Hamm, S.I. Vaughn, Roy E. Spurgin and A. P. Bagby were elected councilmen (aldermen at that time.) The first called City Council meeting was held at the schoolhouse on E. Belt Line Road on March 17, 1949 with C. H. Estes appointed as City Secretary. It was determined that the City of DeSoto had a population of approximately 400. Thus, DeSoto became the nineteenth organized municipality in Dallas County. Since its incorporation, 2 2 mayors have served DeSoto including:

W. A. Chowning J. B. Wadlington

E. G. Anderson L. C. Moseley

H. H. Chandler Charles Harwell Ernest Roberts Michael Hurtt Bobby Waddle Carl Sherman Curtistene McCow Rachel Proctor

L. C. Zeiger

Dr. Robert Nunneley

Roy Orr

Willis Russell Richard Rozier Floyd Huffstutler John Campbell

Durward Davis David Doyle Willis Dawson

The City of DeSoto celebrated the 50 th anniversary of its incorporation on March 3, 1999.

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COMMUNITY PROFILE

DeSoto Development Corpor ation

Updated Dec. 20 2 3

Location The City of DeSoto, TX, is located in the Central Time Zone in southern Dallas County. DeSoto is part of the Dallas/Fort Worth Metroplex, which consists of twelve counties and over 200 cities and towns, including Dallas and Fort Worth. The DFW Metroplex is home to over 7 million people and covers 9,2 86 square miles. Its economy is one of the healthiest in the country due to its central location, DFW International Airport and other transportation resources, 23 Fortune 500 company headquarters, and an extremely diversified economic base.

Access

Highways DeSoto is strategically positioned to all major highway and Interstate connections in the DFW Metroplex.

East-West

IH 20, located less than a mile north of DeSoto, provides direct access to Tyler and Shreveport, east of the Metroplex and Fort Worth to the west. IH 30, accessible via IH 20 & IH 635, provides direct access to Little Rock. Loop 9 construction is being plated and will connect highways 75, 35, and 67 just south of DeSoto's city limits.

North-South

DeSoto offers 4 miles of frontage along the west side of Interstate 35E (NAFTA). IH 35E extends southward to Austin and San Antonio and northward to Oklahoma City and Kansas City. U.S. Highway 67 intersects DeSoto on the west at Wheatland Road and IH 35E to the north in Dallas. IH45, accessible via IH20 provides direct access to Houston.

Air Service

DFW International Airport

Dallas/Fort Worth International is ranked as the f if teenth busiest airport in the world and serves more than 6 9 million passengers with nearly 2,0 00 flights per day. DFW provides nonstop service to 63 international and 1 90 domestic destinations. Flying times to any major North American city takes less than four hours.

Dallas Love Field

by three

Dallas airlines (Southwest , Delta & Alaska Airlines ) offering passenger service to U.S. locations. Love Field is served

Travel Times All locations in DeSoto can be reached within 15 minutes. DeSoto is also easily accessible from all parts of the Dallas-Fort Worth Metroplex via nearby major highways.

Dallas Executive Airport

Dallas Executive Airport is a public commercial airport serving local businesses. Facilities include a 6,451 ft. concrete/asphalt runway, fixed base operations and instrument landing system.

Destination

Miles

Travel Time

DFW International Airport

31 miles

35 minutes

Dallas Love Field Airport

18 miles

22 minutes

DeSoto Heliport

Dallas Executive Airport

5 miles

8 minutes

The DeSoto Heliport includes 35,000 SF of terminal/hangar space, accommodations for both large and small helicopters, Jet-A and 100LL available 24 hours at self-serve fuel island. DeSoto Heliport is 12 miles southeast of downtown Dallas and has easy access to all DFW business centers.

Downtown Dallas

12 miles

15 minutes

Downtown Fort Worth

32 miles

35 minutes

DeSoto Community Profile - Page 1

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Regional Population

DeSoto Population

Year

Population

Dallas County DFW MSA

Year

53,128

2 01 6

2,620,425

7,337,707

2017

20 1 7

53,568

2,629,764

7,457,586

20 1 8

201 8

54,042

2,635,603 2,610,957

7,574,390

2020 201 9

201 9

58,483

7,662,325

20 20 202 1 202 2

56,145 55,729 57,565 57,583

2,586,050

20 21

7,759,615

2, 662,619

2 02 2

7,989,365 8,225,914

202 3 (est.)

2 02 3 (est). 2 ,646,702

S ource: U.S Census Bureau , QuickFacts July 202 2

Source: U.S Census Bureau, July 2022, St. Louis Fed Pop . Data, March 2022

DeSoto Age & Education

DeSoto Household Growth

Annual Percentage

Total Households in DeSoto

Age Range

Percent of Total Population

3 1 . 4 % 2 6.4 % 1 2 .8 % 2 9 . 4 %

Year

Households

00 to 24 years old

Increase

20 1 5 20 1 8

19,160 20,256 20,287 20,293 20,215 20,622

- - - . 1 5 %

25 to 44 years old

45 to 54 years old

201 9

55 to 65+ years old

20 20 20 2 1

Total

100.00 %

.03 %

Source: Demographic Now

20 2 3

3 8. 9 0 years

-.38 %

Average Age

37.09 years

Source: U S Census Bureau , North Central Texas Council of Governments , USA.com, INc Sep. 2014 , Texas Wide Open for Business & Texas Economic Development Corporation

Median Age

Population Age 25+ High School Degree or Higher : 90.6 % Population Age 25+ Associates Degree or Higher: 40.5 %

$ 8 5, 443 $ 31 , 33 1 $ 71, 12 4

20 2 2 Average Household Income 20 2 2 Median Household Income 20 2 2 Per Capita Income

Source: Texas Wide Open for Business , U . S . Census Bureau , U . S . Bureau of Labor Statistics , & Texas Economic Development Corporation

Source: Texas Wide Open for Business, Demographics Now , Texas Economic Development Corporation , ESRI

DeSoto Community Profile - Page 2

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Property Tax Rates 20 2 2 Ad Valorem Tax Rates (Per $100 Assessed Value)

Sales Tax Rates

State Sales Tax

6.25 %

City of DeSoto

1.00 %

Property in DeSoto Independent School District

0. 69 16

City of DeSoto

Parks

.125 %

1. 2582

DeSoto ISD

Property Tax Relief

.50 %

0.2 1 79

Dallas County

Economic Development

.375 %

0.1 159

Dallas Comm. College

Total

8.250 %

Parkland 0.2 358 Dallas County School Equalization 0.0100

Source: Texas Comptroller of Public Accounts

2. 5294

Total

Property in Dallas Independent School District

0. 69 16

City of DeSoto

1. 0778

Dallas ISD

0.2 1 79

Dallas County

0.1 159

Dallas Comm. College

Parkland 0.2 358 Dallas County School Equalization 0. 0100

Total 2. 3490 The City of DeSoto includes property in three school districts. Only a very limited area is in the Duncanville Independent School District. District.

The State of Texas does not assess an ad valorem property tax at this time. Property Tax Exemptions Residence homestead exemptions for 20 22 are listed below. Applications for the exemptions are required to be filed in a timely manner.

Corporate Franchise Tax

A corporate franchise tax is levied in Texas in place of a corporate income tax. The tax is levied on businesses organized in the corporate form in Texas. Above a certain threshold, c orporations are taxed at the rate of the greater of $2.50 per $1,000 of net taxable capital or 4.5% of net taxable earned surplus.

City of DeSoto

DeSoto ISD

$ 2 5,000

Homestead

None

$3 5 ,000

Over 65

$25,000

Disabled Person

$25,000

Source: Dallas County Appraisal District

Income Tax

Hotel/Motel Occupancy Tax In the State of Texas, the hotel/motel occupancy tax is 6% with individual cities having the option to add up to 7% tax. The total hotel/motel tax in the City of DeSoto is 13%.

The State of Texas does not impose a personal or corporate income tax.

Source: Texas Comptroller of Public Accounts

DeSoto Community Profile - Page 3

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DeSoto Workforce

DFW MSA Workforce

DeSoto Civilian Labor Force Estimate

Dallas/FW/Arlington MSA Civilian Labor Force

32,382 1 , 781 5 . 5 %

4,466,400

Civilian Employed

186,800

Civilian Unemployed Unemployment Rate

Civilian Unemployed

4 .2 %

Unemployment Rate

S ource: Bureau of Labor Statistics, March 202 2

Source: U.S Bureau of Labor Statistics, Apr . 20 2 2

The DFW Metroplex labor force brings diversified skills to the marketplace. 20 20 non-farm employment in the DFW MSA totals 4 , 097 , 4 00 in various NAICS Sectors.

Top Employers in DeSoto The largest employers in DeSoto include retailers, manufacturers, health care providers, a n d governmental organizations.

Industry

Employment Estimate

2 33 , 3 00

Natural Res., Mining & Construction

2 9 6 , 5 00 8 8 1, 7 00 85 , 9 00 3 64 , 50 0 747 , 7 00

Name

Business

Employment

Manufacturing

1,1004

DeSoto ISD

Public Education

Trade, Transportation & Public Utilities

800

Kohl’s e -Commerce

Distributor

Information

468

City of DeSoto

Government

Financial, Insurance & RE

350 350

Solar Turbines, Inc.

Manufacturer

Professional & Business Services

Williamsburg Village

Healthcare

-Education & Health Services

300

GlasFloss Industries

Manufacturer/HQ

-Leisure & Hospitality

Marten Transport

Distributor/Logistics

250

-Other Services

Distributor

2 5 0 250 1 6 8 1 5 0 15 0 1 25

4 5 2 , 5 00

Wal-Mart Distribution

Government

4 , 097 , 4 0 0

Healthcare

Hickory Trail Hospital Vibra Hospital s D W Distribution Inc.

Total Non-Agricultural

Healthcare

Distributor

Cintas Park Man or

Healthcare

Grocery Grocery

112

Kroger

100

Tom Thumb

Source: DeSoto EDC, October 2 02 3

Source: U .S. Bureau of Labor Statistics 20 2 2

DeSoto Community Profile - Page 4

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Utilities

Community Services

Electric Power

Oncor Electric Delivery

Health Care

Transmission Voltage:

Hospitals

Beds

281

69 KV 138 KV 345 KV

Service Voltage:

Psychiatric Hospitals

Beds

127

120/208 120/240 240/480 277/480 99.9 62959

Reliability:

Nursing Homes

Beds

571

The City of DeSoto is in an area of Texas designated by the Public Utility Commission of Texas as ‘open to competition’. While Oncor Electric Delivery provides the transmission & distribution services, each customer can choose a preferred Retail Electric Provider. See www.powertochoose.com for more information.

Senior Living Centers

Units

769

Newspapers

Focus Daily News

Published twice weekly

The Dallas Morning News

Published daily

Banks

Hotels/Motels

Natural Gas

Atmos Energy

Bank of America

America’s Best Value Inn

Distribution: 30 in. transmission lines, 720 psi pressure

Bank of DeSoto

Holiday Inn Express

Distribution Pressure: 55 MAOP

BBVA Compass

La Quinta Inn

BTU content per cubic foot: 1,050

Chase

Magnuson Grand Hotel

Comerica

TownePlace Suites by Marriott

Water

City of DeSoto

First Convenience Bank

Days Inn & Suites

Source: Contract with Dallas Water Utilities

Plains Capital Bank

GLo by Best Western

Maximum System Capacity (Daily): 21 .0 M gallons Maximum Use To Date (Daily): 13.0 M gallons Pressure on Mains: 45-105 psi

Guaranty Federal

Home 2 Suites by Hilton

Inwood Bank

Hampton Inn & Suites

Texas Federal Credit Union

Size of Mains: 6 in., 8 in., 12 in., 16 in., 24 in., 30 in.

Storage Capacity: 18.0 M gallons

Freight Carriers

Fire Insurance Rating

Over 50 motor freight carriers

Sewer

City of DeSoto

and 5 parcel service providers

ISO Rating:

Source: Contract with Trinity River Authority

serve the City of DeSoto. City Government

Maximum System Capacity (Daily): 24 M gallons

Type Government:

Council/Manager Home Rule Charter 7 130 67

Maximum Use To Date (Daily): 10 M gallons

Number on City Council:

Telephone

AT&T & others AT&T and Spectrum

Police Personnel:

Cable TV

Fire Personnel:

1949

Incorporated:

Republic Servi ce s Spectrum , AT&T

Trash Collection

4 3 0 $ 1 72,619,913

Total City Employees:

Broadband

Total Annual Budget * :

Land Area (square miles): 2 3 * FY 20 2 4 budget revenue all Funds excludes transfers

Source: City of DeSoto

DeSoto Community Profile - Page 5

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Education

DeSoto Independent School District Located 15 miles south of downtown Dallas and serving the communities of DeSoto, Glenn Heights, and Ovilla, DeSoto ISD is home to 6,400 scholars who experience a well-rounded and high- quality education in a PK-12th grade public education setting with deep community and parental engagement, support, and investment. With taxpayer support for upgraded facilities, technology, and instruction, every school provides viable and relevant high-quality learning experiences supported by pyramids of intervention, enrichment, and advancement. Serving students from early childhood through graduation, DeSoto ISD’s mission is to ensure students, without exception, learn and grow at their highest level. The District’s 2021 Be The Future Strategic Plan focuses on equity, access, and excellence in an effort to provide a holistic and well-rounded educational experience. ACADEMICS | ARTS | ATHLETICS ACADEMICS: DeSoto ISD scholars have access to quality PK3 through collegiate academic experiences. Within the district, students have access to a viable core curriculum enhanced by STEM, growing tech infrastructure and resources, and frequent and multi-layered professional development and coaching for teachers and instructional staff in every content area. ARTS: DeSoto ISD Fine Arts offers a competitive and expansive creative experience for students in visual and performing arts including an internationally-traveled and highly-decorated choir led by a Grammy award-nominated instructor. DeSoto ISD Arts also have a jazz and performance band pipeline that has positioned students to pursue music at the collegiate level and a number of dance ensembles that regularly compete at the state and national level. ATHLETICS: DeSoto ISD Athletics is home to powerhouse football and basketball programs as well as competitive volleyball, tennis, baseball, and soccer programs. Eagles’ athletics programs boast 20 state championships including the 2021 and 2022 girls basketball, 2021 girls track, and 2016 boys football 6A state championships.

Campuses 20 2 1 -202 2 Pre-K-2nd Grade Early Learning Schools: ● Cockrell Hill Elementary ● Woodridge Elementary 3rd-5th Grade Elementary Schools: ● Frank D. Moates Elementary ● The Meadows Elementary 6th-8th Grade Middle Schools: ● Curtistene S. McCowan Middle School ● DeSoto West Middle School 9th-12th Grade High School: ● DeSoto High School ● Alternative Education Program Specialized Campuses

● Katherine Johnson Technology Magnet Academy ● Ruby Young Personalized STEAM Academy

Private Schools Brook Hollow Christian Canterbury Episcopal Community Christian Academy Cross of Christ Lutheran Crossroads Academy DeSoto Adventist Christian School DeSoto Children’s Academy DeSoto Private School Faith Family Academy Kingdom Collegiate Academies Learning Adventure Children’s Center Clara Muhammad Academy Park Ridge Academy Smithfield Learning Center Turning Point Christian Academy Charter Schools Golden Rule – Desoto IL Texas Lancaster-DeSoto High School Uplift Gradus Prep (K-5)

Infrastructure

Lane Miles of Streets

491

Miles of Alleys

Number of Fire Stations

Number of Police Stations

2 2

Number of Parks

Number of Libraries

Public Swimming Pools

Source: City of DeSoto

DeSoto Community Profile - Page 6

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DeSoto Incentives Economic development incentives are used to encourage industrial and commercial retail/office business growth and development in DeSoto.

DeSoto Advantages DeSoto offers a competitive advantage for new, relocating, and expanding businesses. The combination of quality of life amenities and economic benefits produces an environment conducive to personal fulfillment and business prosperity.

Tax Abatement

Developed Industrial Park

Up to 90% Tax abatement may be available for 10 years on new real property improvements, machinery, and/or equip- ment for qualifying businesses. Minimum requirements are: An investment of $1.0 million for new construction or development, or an investment of $1.0 million for expansion of an existing facility or investment in machinery and/or equipment and at least 25 new jobs. Application for abatement is required prior to the commencement of construction or purchase of business personal property.

More than 400 acres of land are available for industrial and commercial development within the DeSoto Eagle Industrial and Business Park. Hillwood’s Crossroads Trade Center in the Industrial Park offers 1.2 million square feet of build-to- suit distribution or light industrial space for lease at Centre Park Blvd and IH-35E.

Low Cost Land Prices

Commercial and industrial sites are 'shovel-ready' for about $1.00 - $1.75 per sf. Retail and office sites along Interstate 35E are $8 - $12.00 per sf, and similar sites with frontage along major thoroughfares within the city are $10 - $14.00 per sf.

Triple Freeport Equivalency

Under Section 380 of the Local Texas Government Code, the City may grant cash rebates to a business to equal up to 100% of the value of the taxed freeport inventory. Inventory must first qualify for freeport through the Dallas Central Appraisal District and the Dallas ISD.

Convenient Interstate and Highway Access

DeSoto has 4 miles of frontage on Interstate 35E (NAFTA) and is less than 1 mile south of Interstate 20 and 1 mile east of US Hwy 67. Texas FM 1382 (Belt Line Road) runs east & west through DeSoto, connecting U.S. Hwy 67 to IH-35E. DeSoto also has quick access to U.S. Hwy 175 , IH45 and IH-30 via connections to IH-20 and IH-635. The Dallas Central Business District can be reached in 15 minutes and DFW International Airport is only 35 minutes away. Dynamic and Growing Local Economy DeSoto’s population - per the 20 2 0 U.S Census - is 5 9, 159 , a 13 % growth rate since 20 15 , with an increase of 6 % in the number of households during that same time. The number of building permits issued has steadily risen and permit valuation totalled over $9 1.3 million for FY 20 20 - 20 2 1 .

Infrastructure Participation

The DeSoto EDC will consider offering full or partial financial assistance to build and/or improve roads, install utilities, and upgrade infrastructure to encourage business growth and development in DeSoto.

Sales Tax Rebates

The City of DeSoto will consider refunding a portion of the sales tax applicable to sales made by desired retail establish- ments in designated neighborhood empowerment zones.

Economic Development Cash Grants

Infrastructure grants may be available to new, expanding, and relocating companies which are planning to make a new investment in DeSoto. Grants are screened by the incentive application submitted and a return on investment analysis. These grants may be used to renovate existing facilities, pay any associated construction fees, buy down the price of land, prepare the site, conduct engineering studies, or pay for any other activity necessary for a new, expanding, or relocating business.

Plentiful Labor Supply

The Dallas/Fort Worth Metroplex (MSA) employs a labor force of more than 4 , 09 7 , 0 00 workers. DeSoto draws from the skilled labor force, and over thirty five universities and colleges in the Dallas/Fort Worth Metroplex.

Aggressive and Flexible Incentives

The DeSoto Economic Development Corporation is committed to supporting new and expanding companies by creatively customizing incentive packages based on individual business needs.

Contact

Phone: Fax:

DeSoto Development Corporation 211 E. Pleasant Run Road DeSoto, TX 75115

972-230-9611 972-230-9670 www.dedc.org

Website:

DeSoto Community Profile - Page 7

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BUSINESS

PLAN

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Development of the Annual Business Plan

The annual Business Plan is developed using the previous year’s Business Plan as a starting point. At the City Council’s winter retreat, which is open to the public, Council members propose and discuss updates based on their own observations and feedback from constituents. After further staff review and research, the top contenders are brought back to Council again at the summer retreat, which is also open to the public. After further discussion, Council Members rank their top choices and ranking/voting results are displayed. Based on priorities thus identified, the Business Plan is limited to a maximum of ten items. It is then prepared for publication.

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The City of DeSoto is guiding its future and development with a Strategic Plan consisting of seven strategic priority areas and objectives based on input from the City Council, City staff, and DeSoto residents and businesses. As part of the City’s annual budget process, key objectives and initiatives to be achieved over the next one to two years are identified and included in the City’s Business Plan for that year. Systematic attention to the long-term Strategic Plan and the immediate action Business Plan allows the City to dedicate time and resources to important community initiatives and drive advancement in the areas that matter most. FY 2024 Business Plan

DeSoto’s Strategic Priorities

Building Trust Image Thriving Economy Learning Environment Engaged & Vibrant Community Safe & Healthy Community Beautiful City 1.

2. 3. 4.

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Provide regular videos with message from the Mayor on issues of high community interest

GOAL #1 Develop regular video messages to provide ongoing operational updates to the community.

Department Work Plan

1. Coordinate with the Mayor each month to brainstorm operational topics to present to the community include topics from Council Members | City Manager's Office | START FY 2024 Q2 | COMPLETE FY 2024 Q2 2. Create a video schedule that includes regularly recording of operational topics to help provide education and awareness in the DeSoto community | City Manager's Office | START FY 2024 Q2 | COMPLETE FY 2024 Q2 3. Record regular video messages to the community and broadcast on the City’s social media and video sites | City Manager's Office | START FY 2024 Q3 | COMPLETE FY 2024 Q4

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Offer Spanish captions for City Council Meetings with agendas in Spanish language

GOAL #2 Develop options for Spanish

Department Work Plan

language captions on City-recorded meetings as well as options for Spanish translation of agendas

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Develop Hampton Road corridor as a unique gathering point (central hub) for community life, arts, culture and entertainment

GOAL #3

Department Work Plan

1. Monitor the Tax Increment Reinvestment Zone (TIRZ) to ensure tax increment funds are available as needed | Economic Development Department | START FY 2024 Q1 | ONGOING 2. Develop recommendations for DeSoto Development Corporation and City Council review related to City owned or controlled properties on Hampton Road to introduce to the private market for development proposals | Economic Development Department | START FY 2024 Q1 | COMPLETE FY 2024 Q3 3. Develop requests for proposals from the private development market for City-owned parcels and potential assemblages throughout the corridor to spur interest and provide a range of development options | Economic Development Department | START FY 2024 Q2 | COMPLETE FY 2024 Q4 4. Evaluate individual project submissions to assess fit and value proposition and review appropriate incentive tools | Economic Development Department | START FY 2024 Q3 | COMPLETE FY 2024 Q4

Develop incentive programs and options to attract anchor developments on Hampton Road

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Value and educate community on DeSoto’s history / Convert Nance Farm into a higher value community asset

GOAL #4

Department Work Plan

1. Revise Nance Farm Master | City Manager's Office | START FY 2024 Q1 | COMPLETE FY 2024 Q2

Convert Nance Farm into a Higher Value Community

Asset Including a Home for the Arts

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Initiate next phase of the McCowan Park Master Plan to construct a natatorium/recreation center

GOAL #5

Department Work Plan

1. Develop construction documents | Parks & Recreation Department | START FY 2023 Q4 | COMPLETE FY 2024 Q2 2. Establish Guaranteed Maximum Price (GMP) and present to Council for approval | Parks & Recreation Department | START FY 2024 Q2 | COMPLETE FY 2024 Q2 3. Explore philanthropy and other private-sector naming right opportunities to contribute funding to the project | Parks & Recreation Department | START FY 2024 Q1 | COMPLETE FY 2024 Q4 4. Start construction for the McCowan Park Aquatic and Recreation Center | Parks & Recreation Department | START FY 2024 Q3 | COMPLETE FY 2026 Q1

Construct a high- quality aquatic and recreation center consistent with the McCowan Park Master Plan

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Rebrand and market Boards & Commissions to a new generation of residents

GOAL #6

Department Work Plan

1. Review current practices and identify areas of strength and opportunities for growth | City Manager’s Office | START FY 2024 Q1 | COMPLETE FY 2024 Q2 2. Utilize the Boards & Commissions Ad Hoc Committee to review and revise the Guide for DeSoto Public Officials | City Manager’s Office | START FY 2024 Q1 | COMPLETE FY 2024 Q2 3. Research neighboring cities and their Boards & Commissions onboarding processes, then identify strengths from their program to implement in DeSoto | City Manager’s Office | START FY 2024 Q1 | COMPLETE FY 2024 Q2 4. Develop a draft City of DeSoto Boards & Commissions Onboarding process aligning with the Guide for DeSoto Public Officials | City Manager’s Office | START FY 2024 Q2 | COMPLETE FY 2024 Q3

Develop a formal education process for Board & Commission members

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