Financial Reports

The City of Seabrook is dedicated to serving the community in a fiscally responsible manner. The city posts several financial reports including the Annual Budget, the Annual Financial Report (CAFR) and monthly check registers and quarterly performance reports.

More Information on Financial Transparency can be found at Texas Transparency website.

Budget

The budget year is October 1 through September 30. In the spring, the city begins the annual budget process to determine the needs of the city. Public hearings regarding the budget are held in August/September of each year. Below you will find the overall city budget for this fiscal year and previous years. Each budget includes all funds including the General Fund, Enterprise Fund, Hotel Occupancy Tax, Seabrook Economic Development Corporation, Crime District and Investments.

Comprehensive Annual Reports (CAFR)

The City of Seabrook each year publishes a complete set of financial statements that consists of management's representations concerning the finances of the city. All city financials are audited by licensed public accountants each year. You may review the Comprehensive Annual Reports below.

TAX INFORMATION

Seabrook's Fiscal Year 2023-2024 Proposed Tax Rates

NOTICE OF ADOPTED 2023 TAX RATE

THE CITY OF SEABROOK ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE.

THE TAX RATE WILL EFFECTIVELY BE RAISED BY 2.50 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $-4.38.



Notice of About 2023 Property Tax Rates in the City of Seabrook

This notice concerns the 2023 property tax rates for the City of Seabrook. This notice provides information about two tax rates used in adopting the current tax year's tax rate. The no-new-revenue tax rate would Impose the same amount of taxes as last year if you compare properties taxed in both years. In most cases, the voter-approval tax rate is the highest tax rate a taxing unit can adopt without holding an election. In each case, these rates are calculated by dividing the total amount of taxes by the current taxable value with adjustments as required by state law. The rates are given per $100 of property value.


This year's no-new-revenue tax rate.......................$0.450649/$100

This year's voter-approval tax rate..........................$0.472168/$100

To see the full calculations, please visit www.seabrook.gov for a copy of the Tax Rate Calculation Worksheet.


Unencumbered Fund Balance

The following estimated balances will be left in the taxing unit's accounts at the end of the fiscal year. These balances are not encumbered by corresponding debt obligation.

Type of Fund       Balance

Debt Service Fund        2,042,601 


Current Year Debt Service

The following amounts are for long-term debts that are secured by property taxes. These amounts will be paid from upcoming property tax revenues (or additional sales tax revenues, if applicable).


Description of Debt    

Description of DebtPrincipal Payments  to be Paid from Property TaxesInterest to be Paid from Property TaxesOther Amounts to be Paid Total Payment
GO BONDS  2003
 370,000
33,220  
  1,375
404,595
CO SERIES 2010
70,000
10,016
  1,375
 81,391
GO REFUND 2013 
645,000
24,180
  1,375
 670,555
GO BOND  2015
275,000
194,962 
  1,375
471,337
CO SERIES 2016  
165,000
 30,459
  1,375
196,834 
CO SERIES 2016A 
 195,000
191,650
  1,375
 388,025 
GO SERIES 2017 
 385,000
69,482  
  1,375
455,857
SIB  
 172,735
99,599
         0
 272,334 
GO SERIES 2020 
45,000
355,300 
  1,375
401,675

 


Total required for 2023 debt service$3,342,603
Amount (if any) paid from funds listed in unencumbered funds$68,000
Amount (if any) paid for other resources$1,292,748
Excess collections last year$217,616
Amount added in anticipation that the unit will collect only 99.20% of its taxes in 2023$14,227
Total debt levy$1,778,466


This notice contains a summary of actual no-new-revenue and voter-approval calculations as certified by Michael Gibbs, Director of Finance on 08/31/2023.


Visit Texas.gov/PropertyTaxes to find a link to your local property tax database on which you can easily access information regarding your property taxes, including information about proposed tax rates and scheduled public hearings of each entity that taxes your property.


The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit the rate of growth of property taxes in the state.


Seabrook Ad Valorem Tax History

Tax Year Operation and Maintenance Interest & Sinking Fund Total Tax Rate
2023 $0.352187 $0.105568 $0.457755
2022 $0.356572 $0.119954 $0.476526
2021 $0.390106 $0.134338 $0.524444
2020 $0.399851 $0.143762 $0.543613
2019 $0.403139 $0.148844 $0.551983
2018 $0.403139 $0.148844 $0.551983
2017 $0.419405 $0.155506 $0.574911

Overlapping Tax Rates

In addition to City taxes, property within Seabrook is subject to taxation by the following jurisdictions:

Estimated Taxes on Average $277,481.20 Net Taxable Value

Taxing Jurisdiction 2022 Adopted Tax Rate
 Taxes Due 
City of Seabrook              $0.476526
$1,322.27
Clear Creek ISD $1.2659 TBD
$3,235.54
Harris County $0.39116 TBD
$999.77
Harris County Flood Control $0.03142 TBD
$80.31
Port of Houston Authority $0.00991 TBD
$25.33
Harris County Hospital District $0.16671 TBD
$426.10
Harris County Education Department $0.004993 TBD
$12.76

HOTEL OCCUPANCY TAX

The City of Seabrook passed Ordinance No. 2012-21 on November 6, 2012 which increased the hotel occupancy tax rate to 7% beginning April 1, 2013.

The City requires the following hotel occupancy report be submitted with payment: City of Seabrook Hotel Occupancy Report Form.

Hoteliers may follow these links to ensure they are in compliance with the State of Texas and Harris County.

Hotel Occupancy Tax Rate

City of Seabrook                  7%

State of Texas                      6%

Harris County                       2%

Sports Authority                   2%


Celebration Seabrook Terms and Conditions   

Monthly Performance Reports

Each month/quarter the City of Seabrook posts monthly performance reports that details the city's total revenues, sales tax, property tax and expenditures. (items that are not blue and underlined have not been published).

Check Registers

Each month the City of Seabrook posts their check register to date. This information will allow taxpayers to view how the city is disbursing money (items that are not blue and underlined have not been published).

UTILITY USAGE REPORTS

The City of Seabrook complies with the requirements of HB 3693 (Government Code §2265.001) by compiling and posting the following information annually: The total metered amount of electricity, water and natural gas used by the City for its services. The total amount paid for electricity, water and natural gas. The total annual cost paid for each of the three utility services appears below for calendar year 2020, 2021, 2022 and our current calendar year 2023 in the following tables:

Natural Gas - Centerpoint

Calendar
Year
2020
Year
2021
 Year
2022
Year
2023
Month
CCF
Billed
CCF
Billed
CCF
Billed
CCF
Billed
January
731
$ 630.64
1,336
$ 1,086.95
1,627
$ 1,626.88
1,036
$ 890.28
February
797
$ 668.24
5,157
$  545.00
1,472
$ 1,496.20
0
$ 0.00
March
185
$328.02
698
$ 315.44
472
$ 652.62
0
$ 0.00
April
234
$ 345.79
217
$ 322.32
155
$ 371.30
0
$ 0.00
May
217
$336.00
182
$ 417.08
174
$ 387.56
0
$ 0.00
June
251
$ 365.91
265
$ 340.39
180
$ 415.27
0
$ 0.00
July
477
$493.31
177
$ 327.15
190
$ 504.59
0
$ 0.00
August
218
$ 346.11
183
$ 273.42
179
$ 488.59
0
$ 0.00
September
193
$ 331.89
1,133
$ 384.01
200
$ 515.32
0
$ 0.00
October 
217
$ 345.56
1,276
$ 395.75
187
$ 498.89
0
$ 0.00
November
763
$ 655.91
740
$ 1,128.66
1,067
$ 1,616.96
0
$ 0.00
December
1,168
$ 886.27
827
$ 1,046.50
1,351
$ 1,982.61
-
-
Total
5,451
$ 5,733.65
12,191
$10,704.23
7,252
$ 10,556.79
1,036
$ 890.28

Electric - CONSTELLATION NEW ENERGY

Calendar
Year 
2020
Year
2021
Year
2022
Year 2023
Month
KWH
 Billed
KWH
Billed
KWH
 Billed
KWH Billed
January
267.5
 $31,631
233.8
 $29,047
285,33
 $30,579
276.8 $31,438
February
274.7
 $30,602
268.3
 $23,910
259.3
 $28,653
0 $0.00
March
270.6
 $30,884
257.7
 $31,173
255.0
 $27,431
0 $0.00
April
285.9
 $29,349
272.2
 $29,192
274.9
 $30,837
0 $0.00
May
298.6
 $30,085
304.2
 $31,623
308.9
 $31,469
0 $0.00
June
326.1
 $30,0640
313.1
 $32,255
312.7
 $32,855
0 $0.00
July
314.3
 $31,449
308.9
 $32,548
305.6
$31,602
0 $0.00
August
307.1
 $30,285
295.4
 $30,598
310.2
$32,745
0 $0.00
September
318.6
 $30,377
305.5
 $31,825
283.4
$31,878
0 $0.00
October
275.7
 $28,760

273.5
 $28,691
262.4
$31,240
0 $0.00
November
278.7
 $28,133
283.3
 $29,283
293.8
$32,379
0 $0.00
December
296.3
 $30,489
288.0
 $29,989
308.7
$34,155
0 $0.00
Total
3,514.7
 $362,686
3,404.5
 $360,132
3,460.8
 $375,826
0 $31,438

Water - City of Seabrook

Calendar
Year 
2017
Year
2018
Year
2019
Month
Gallons Consumed
Billed
Gallons Consumed
Billed
Gallons Consumed
Billed
January
101,000
 $1,991.68
334,000
 $4,514.66
422,000
 $5,254.44
February
147,000
 $2,198.96
363,000
 $4,600.70
338,000
 $4,731.64
March
147,000
 $2,205.43
324,000
 $4,450.40
263,000
 $4,264.69
April
188,000
 $2,372.16
487,000
 $5,281.28
540,000
 $5,907.93
May
446,000
 $3,850.64
595,000
 $5,913.26
537,000
 $5,866.85
June
808,000
 $6,365.75
684,000
 $6,437.66
653,000
 $6,617.02
July
738,000
 $6,586.37
662,000
 $6,327.68
550,000
 $5,985.62
August
609,000
 $5,837.51
699,000
 $6,515.84
647,000
 $6,625.02
September  
768,000
 $6,727.45
472,000
 $5,259.38
605,000
 $6,338.25
October
488,000
 $5,390.11
542,000
 $5,983.54
460,000
     $5,468.31
November
530,000
 $5,606.18
500,000
 $5,707.52
439,000
     $5,353.49
December
485,000
 $5,372.48
418,000
 $5,205.44
668,000
     $6,701.87
Total
5,455,000
 $54,504.72
6,080,000
 $66,197.36
6,122,000
 $69,115.13 
Aggregate Total

2017
 
$473,296.44

2018
 
$515,256.17

2019
 
$280,456.01