2023 Tax Rate Calculation Worksheet Taxing Units Other Than School Districts or Water Districts  Form 50-856  City ofTolar Taxing Unit Name 8712 WI Hwy 377 Tolar, Tx 76476 Taxing Units Address, City, State, ZIP Code  254-835-4390 Phone (area code andi number) cityoftolar.com Taxingl Unit's Website Address  GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer ore employee designated! by the governing! body to calculate ther no-new-revenue (NNR)t tax rate and voter-approval taxi rate fort the taxing unit. Theset taxr rates are expressed in dollars per $100 oft taxable value calculated. The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal rolla and the estimated values ofp properties under protest. The designated officer ore employee shall certifyt that the officeror employee has accurately calculatedt thet tax rates and used valuess shownt for thec certified appraisal roll or certified estimate. The officer or employee submitst the rates tot the School districts dor not uset thist form, buti instead use Comptroller Form: 50-859 Tax Rate Calculation Worksheet, School District without Chapter. 313A Agreements or Comptroller Form Water districts as defined under Water Code Section 49.001(1) dor not use this form, buti instead use Comptroller Form 50-8581 Water District Voter-Approval Tax Rate Worksheet for The Comptroller's office providest this worksheet to assistt taxing unitsi inc determining taxr rates. Thei information providedi int this worksheeti is offered ast technical assistance andi not The NNRI tax rate enablest the publict toe evaluate the relationship between taxes fort the prior year and for the current year based ona atax ratet that would produce thes same amount oft taxes (nor new taxes) ifa applied to thes same properties that aret taxed in bothy years. When appraisal values increase, the NNR taxr rate should decrease. While uncommon, itis possible fora taxing unit top provide ane exemption for onlyr maintenance and operations taxes. Int this case, the taxing unit will need to calculate the NNR tax  governing body by Aug. 7or ass soon thereafter as practicable. 50-8847 Tax Rate Calculation! Worksheet, SchoolDistrict with Chapter 313A Agreements.  Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet. legala advice. Taxingu units should consult! legal counsel fori interpretations ofl law regarding taxi rate preparation and adoption.  SECTION :No-New-Revenue Taxi Rate  Thel NNRI tax rate fora a county is the sum oft the NNRt tax rates calculated for each type oft tax the countyl levies. rate separately for ther maintenance and operations tax and the debt tax, then add the two components together.  Line  No-New-Revenue Tax Rate Worksheet  Amount/Rate  1. 2022 total taxable value. Enter the: amount of2 20221 taxable value ont the: 20221 taxi rollt today. Include any adjustments sincel last years certification; excludel Tax Code Section 25.25(d) one-f fourth and one- third over- -appraisal corrections fromt these adjustments. Exclude any property) values subject toan appeal under Chapter 42a as ofJ July 25 (willa addi undisputed" valuei inl Line 6).1 Thist totali includes thet taxabley value ofh homesteads with tax ceil- ings (will deduct inl Line 2) and the captured value fort taxi increment financing (adjustment is made by deductingl TIF taxes, as reflected inl Line 17), 80,415,689 2. 2022 tax ceilings. Counties, cities andj junior college districts. Enter 2022 total taxable value of homesteads with tax ceilings. Thesei includet the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. Ify your taxing unit adoptedt thet tax ceiling provisioni in: 2022  ora prior year for homeowners age 65 ord older or disabled, use this step.? 3. Preliminary! 2022 adjusted taxable value. Subtract Line: 21 from! Line 1.  0 80,415,689 0.357441 /$100  2022 total adopted tax rate. A. Original 2022 ARB values:. B. 2022 values resulting from final court decisions:.. C. 2022 valuel loss. SubtractBf from A2 A. 2022 ARB certified value: B. 2022 disputed value:.. 2022 undisputed value. Subtract B from A.* 7. 2022 Chapter 42 related adjusted values. Addi Line 5Ca and Line 6C.  5. 2022 taxable value lost! because court appeals of ARB decisions reduced 2022 appraised value.  6. 2022 taxable value subject to ana appeal under Chapter 42, as of July25.  o  'Tex. Tax Code 526.012/14) *Tex. Tax Code 526.012/14) 'Tex.T Tax Code! 526.012(13) *Tex Tax Code 526.012(13)  Form developed! by: Texas Comptroller: ofPublic Accounts, Property Tax Assistancel Division  Fora additional copies, visit: comptrolertexasgovixespropertytax  50-856+6-23/10    2023TaxR Rate Calculation' Worksheet- -Taxing Units Other Than School Districtsor) Water Districts  Form50-856 Amount/Rate 80,415,689 0  Line  No-New-Revenue Tax Rate Worksheet  8. 20221 taxable value, adjusted for actual and potential court-ordered adjustments. Addl Line 3a andl Line7.  9. 20221 taxable value of property int territory the taxing unit deannexed after Jan. 1,2022. Enter the 2022 value ofp property in deannexed 10. 2022 taxable value lost because property first qualified for ane exemption inz 2023.1 Ifthe taxing unit increaseda an original exemption, use the difference between the original exempted amount and thei increased exempted amount. Dor noti include value lost due tof freeport, goods- in-transit, temporary disaster exemptions. Note thatl lowering the amount orp percentage ofa an existing exemption inz 2023 does not create anew  territory.  exemption orr reducet taxable value. A. Absolute exemptions. Use 2022 market value:. times 2022 value:.. Value loss. Add/ Aa andB. ties that qualifiedi in2 2022. A. 2022 market value:.. B. 2023 productivity or special appraised value:.. Value loss. Subtract B from A.7 12. Total adjustments forl lost value. Addl Lines 9, 10Ca and1 11C.  375,800 430,340  B. Partial exemptions. 2023 exemption amount or2 2023 percentage exemption  806,140  11. 2022 taxable value lost because property first qualified for agricultural appraisal/1-dor 1-d-1),t timber appraisal, recreationaliscenic appraisal orp publica access airport special appraisali inz 2023. Use only properties that qualified inz 2023 for the first time; do not use proper-  1  0 806,140 0 79,609,549 284,557 1,458 286,015  13. 2022 captured value of propertyi inal TIF. Enter thet total value of 2022 captured appraised value ofp property taxable bya taxing unit inatax increment financingz zone for which 20221 taxes were depositedi into thet taxi increment fund. lft thet taxing unit has no captured appraised value  inli line 18D, enter 0.  14. 2022 total value. Subtract Line 12 andl Line 13f from Line 8. 15. Adjusted: 2022 total levy. Multiplyl Line 4byl Line 142 and divide! by $100.  16. Taxes refunded for years preceding tax year 2022. Enter the amount oft taxes refunded by the taxing unit fort tax) years preceding tax) year 2022. Types ofr refundsi include court decisions, Tax Code Section: 25.25(b) and (C) corrections and Tax Code Section 31.11 paymente errors. Dor not  includer refunds fort tax) year 2022. This line applies only to tax) years preceding tax year 2022." 17. Adjusted: 2022 levy with refunds and TIF adjustment. Add Lines 15a and 16. o  18. Total: 2023 taxable value on the 2023 certified appraisal roll today. This value includes only certified values or certified estimate ofv values andi includes the totalt taxable value ofh homesteads with tax ceilings (will deduct inl Line 20).1 These homesteads include! homeowners: age 65or  older or disabled.' 1 A. Certified values:..  103,582,230  Counties:! Include railroad rolling stock values certifiedt byt the Comptroller's office: Pollution control and energy storages system exemption: Deduct the value ofp property exempted fort the current tax) year fort thef first time as pollution control ore energy storage system property:.. D. Taxi increment financing: Deductt the 2023 captured appraised value ofp property taxable byat taxing unit inat taxi increment financing: zone fory whicht the 2023t taxes will be deposited into the taxi increment fund. Dor noti include any newp property value that will bei included inl Line 23 below.' 12.  Total 2023 value. AddA Aa and B, then: subtract CandD D.  103,582,230  'Tex. TaxC Codes 526.012(15) "Tex. Tax Codes 526.012(15) 'Tex. Tax Code $26.012(15) *Tex. Tax Code! 526.03(c) 'Tex.1 Tax Code $26.012(13) Tex. Tax Code 526.012(13) "Tex Tax Codes $26.012, 26.04(c-2) "Tex. Tax Code 526.03ld)  For: additional copies, visit: comptroleriexas.govtaxesproperlytax  Page2    2023Tax Rate Calculation! Worksheet- -Taxing Units Other Thans Schooll Districtso or Water Districts 19. Total value of properties under protest orn noti included on certified appraisal roll. 13  Form 50-856 Amount/Rate  Line  No-New-Revenue Tax Ratel Worksheet  A. 2023 taxablev value ofp properties under protest. The chief appraiser certifiesali list ofp properties still under ARB, protest. Thel lists shows thea appraisal district's valuea andt thet taxpayer's claimed value, ifany, ora ane estimated oft the valuei ifthet taxpayerv wins. Fore each oft thep properties under protest, uset the lowest 2023 value ofp properties not under protest ori included onc certified appraisal roll. The chief appraiserg gives taxingu units all list ofthoset taxable properties thatt the chiefa appraiser knows about but aren noti includedi int thea appraisalr roll certification. These properties also are noto ont thel list ofp properties thata ares still underp protest. Ont this listo of properties, the chiefa appraiseri includes ther market value, appraised value ande exemptions for thep preceding) yeara andar reasonable estimate oft the markety value, appraisedy value ande exemptionsf for the currenty year. Uset thel lower market, appraised ort taxable value (asa appropriate). Enter thet total value ofp propertyr noto ont the certifiedr roll.' 15. Totalv value under protest orn noto certified. AddA Aa andB. priory yearf for homeowners: age 650 ord older or disabled, uset this step.s 21. 2023 total taxable value. Addl Lines 18E and 19C. Subtract Line 20."7  oft thesev values. Entert thet totalv value underp protest.' "..  3,811,950  +s0  3,811,950 0  14 107,394,180 0  20. 2023 tax ceilings. Counties, cities andj juniord collegese enter: 20231 total taxable value ofhomesteads witht tax ceilings. These includet the home- steadso of homeowners: age 650 or oldero ord disabled. Othert taxingu unitse enter O.Ifyourt taxingu unit adopted thet tax ceiling provisioni in2 2022ora  22. Total: 20231 taxable value ofp propertiesi int territory annexeda after Jan. 1,2022. Include both reala andp personal property. Enter thez 2023 23. Total 2023 taxable value ofnewi improvements. andi new personal propertyl locatedi ini newi improvements. New means thei item was not ont thea appraisal rolli in: 2022. Ani improvementi isab building, structure, fixture orf fence erectedo on ora affixedt tol land. New additions toe exist- ingi improvements may! bei includedi ifthe appraised value can bec determined. Newp personal propertyi inar newi improvement must have been broughti into thet taxingu unita after Jan. 1,2022 and bel locatedi inar newi improvement. Newi improvements doi include property onv whicha atax  value ofp propertyi int territory annexed. 18  abatement: agreement hase expiredf for 2023." 19 24. Totala adjustments tot the 20231 taxable value. Addl Lines 22a and: 23. 25. Adjusted 20231 taxable value. Subtract Line 24f from! Line: 21. 26. 2023 NNRt taxr rate. Dividel Line 175 byl Line 25 andr multiplyb by $100. 20  10,965,752 10,965,752 96,428,428 0.296608 /$100  27. COUNTIES ONLY.A Addt together the! NNR taxr rates fore each typec oft taxt thec countyl levies. The total ist the: 2023 county NNR tax rate. 21  /$100  SECTION oter-ApponalTaxfate into twos separater rates:  Thev voter-a approval taxr ratei ist the! highest taxr rate thata at taxing unit maya adopt without holdinga ane election tos seek voter approval oft ther rate.1 Thev voter-approval taxi rate iss split 1. Maintenance: and Operations (M&O)1 Tax Rate: Thel M&Op portioni is thet taxr ratet thati isr needed to raiset thes same amount oft taxest that thet taxingu unit levied int the priory year 2. Debt Rate: The debtr ratei includes thec debts servicer necessaryt top pay the taxing unit's debt payments int the coming year. This rate accounts forp principal andi interest ont bonds They voter-a -approval taxr ratef fora countyi is thes sum oft they voter- approval taxr rates calculatedf fore eacht type oft taxt the countyl levies. In most cases they voter-approval tax rate exceeds ther no-new-r revenue taxr rate, but occasionally decreasesi inat taxingu unit's debt servicey willo cause the! NNRt taxr rate tot be! higher than the voter-approval taxr rate.  plust the applicable percentage: allowed by! law.1 This rate accounts fors such things ass salaries, utilities ando day-to-day operations.  ando other debts securedb by propertyt taxr revenue.  Line  Voter-Approvall Tax Rate. Worksheet  Amount/Rate 0.251047 /$100 80,415,689  28. 2022 M&Ot tax rate. Entert the 20221 M&O1 taxr rate.  29. 2022 taxable value, adjustedf for actuala andp potential court-ordered: adjustments. Enter thea amounti inl Line 80 oft the No-New-Revenue Tax  Ratel Worksheet. "Tex.T TaxC Code 526.01(C)a andld) "Tex.T Tax Codes 526.01(0) "Tex.T Tax Codes $26.01(d) "Tex.T Tax Codes 526.01216X(B) "Tex.T Tax Codes 526.012(6). Tex. Tax Codes 526.012(17) "Tex.T Tax Code 526.012(17) *TexT Tax Code 526.04l0) "Tex.T Tax Codes 526.04(d)  Fora additional copies, visiecompwoleteasgovtawespropertylux  Page3    2023Tax Rate Calculation! Worksheet: TaxingUnits Other Than SchoolD Districts or Water Districts  Form50-856 Amount/Rate 201,881  Line  Voter-Approval Tax Rate Worksheet  30. Total 2022 M&OI levy. Multiplyl Line 28b by! Line 292 ando divideb by $100 31. Adjusted 2022 levyf for calculating! NNRI M&Or rate.  A. M&O taxes refunded fory years preceding tax) year 2022. Enter the amount ofN M&O taxes refundedi int thep precedingy yeart fort taxes before thaty year. Types ofr refunds include court decisions, Tax Code Section: 25.25(b)a and (c) corrections: and7 Tax Code Section3 31.11 paymente errors. Dor not includer refundsf fort taxy year2 2022. This linea applies onlyt tot taxy years preceding taxy year 2022.. B. 20221 taxesi inT TIF. Enter thea amount oft taxes paidi into thet taxi incrementf fund fora a reinvestment zone asa agreedb byt the taxing unit. Ifthet taxingu unit! has no2 2023 captured appraised value in 20221 transferredi function. Ifo discontinuinga allo ofac department, function ora activity and transferringi ittoa another taxing unit byv written contract, enter the amounts spent byt thet taxing unit discontinuingt thef functioni int the 12n months precedingt ther month oft this calculation. Ifthe taxingu unit didr noto operate thisf function fort this 12-month period, uset the: amount spent int thel last fullf fiscaly yeari inv whicht thet taxing unit operated thef function. Thet taxingu unit discontinuing thet function wills subtract this amounti inD Dbelow.) Thet taxingu unit receiving thef function willa addt this amounti in 2022 M&OI levya adjustments. Subtract Bf fromA A.F For taxing unit with C, subtractif  1,023 +s. 0  Line 18D, enter 0..  Dbelow. Othert taxing units enter 0.. discontinuingt function anda addi ifreceivingf function.. E. Addl Line3 30to31D.  #s0 1,023  202,904 96,428,428 0.210419 /$100  32. Adjusted 20231 taxable value. Enter thea amount inl Line: 25oftheA No-New-Revenue: Tax Rate Worksheet. 33. 2023 NNRI M&O rate unadjusted). Dividel Line 31Eb by! Line 32a and multiply by $100. 34. Rate adjustment fors state criminal justice mandate. 23 Ifnota applicable or lesst thanz zero, enter 0.  A. 2023 state criminal justicer mandate. Enter the amount: spent byac countyi in thep previous 12r months providing fort ther maintenance: ando operation cost of keeping inmatesi in county-paidf facilities after they have beens sentenced. Dor noti include any state reimbursement received by the countyf fort thes same purpose. 2022 state criminalj justicer mandate. Enter thea amount spent bya ac countyi int the 12r months priort to thep previous 12r months providing for ther maintenance: ando operation cost ofk keepingi inmatesi in county-paidf facilitiesa aftert they! have! been: sentenced. Dor noti includea any: stater reimbursement received byt the countyf fort thes samep purpose. Enter zeroi ift thisi ist thef first time ther mandate applies.. SubtractBfi from/ A ando divide! by! Line 32a and multiply by $100.. Enter ther rate calculatedi in CIfnota applicable, enter 0. 35. Rate adjustment fori indigent health care expenditures. 24 Ifnota applicable orl less thanz zero, enter0.  /$100  /$100  A. 2023 indigent healtho care expenditures. Enter thea amount paidb byat taxingu unitp providingf fort the maintenance and operation cost ofp providingi indigent health care fort the period! beginningo on July 1,2022 ande endingo onJ June 30, 2023, less any state assistance receivedf for thes same purpose. 2022 indigent healtho care expenditures. Enter thea amount paidb byat taxingu unit providingf for ther maintenance: and operation cost ofp providingi indigent healtho caref fort thep period! beginning onJ July1 1,2021a ande ending onJ June 30, 2022, less any state assistance received SubtractE Bf from Aa and dividel byl Line 322 andr multiply by $100.. D. Enter ther rate calculatedi in C.Ifnota applicable, enter 0.  fort thes samep purpose...  /$100 0  /$100  Reservedf fore expansion! "Tex.T TaxC Codes 526.044 *Tex.T Tax Codes 526.0441  Fora additional copies, visit: comptrolerteaigovitaspropertytax  Page4    2023TaxRate Calculation Worksheet- -Taxing Units Other Thans School DistrictsorWater! Districts  Form50-856 Amount/Rate  Line  Voter-ApprovalTaxi Rate Worksheet  36. Rate adjustment for countyi indigent defense compensation." 25 Ifnota applicable orl less than zero, enter0.  A. 2023 indigent defense compensation expenditures. Enter the amount paidb byac county toy provide appointed counsel fori indigenti individuals and fund the operations ofa public defender's office under Articlez 26.044, Code of Criminal Procedure for thep period! beginning on July 1,2022 and ending on June 30, 2023, less any state grantsr received by the countyf fort the same purpose.. B. 2022 indigent defense compensation expenditures. Enter the amount paid byac county top provide appointed counsel fori indigent individuals and fund the operations ofa public defender's office under Article 26.044, Code ofCriminal Procedure for the period beginning on July1 1,2021 and ending on June 30, 2022, less any state grantsr received by the countyf for thes same purpose.. Subtract B1 from Aa and divide by Line 32 and multiply by $100.. . Multiply Bby 0.05 and divide byl Line 32a andi multiply by $100.. Enter the lesser ofCand D.I Ifnot applicable, enter 0. 37. Rate adjustment for county! hospital expenditures.* Ifnota applicable or less thanz zero, enter0. ending on June 30, 2023. ending onJ June 30, 2022.  /$100 /$100 0  /$100 5  2023 eligible county! hospital expenditures. Enter the amount paid byt the county or municipality tor maintain and operate ane eligible county hospitalf fort the period! beginning on July 1,2022and 2022 eligible county! hospital expenditures. Enter the amount paid by the county or municipality tor maintain ando operate ane eligible county! hospital for the period! beginning onJ July 1,2021and  Subtract Bf from A and divide! by Line 32 and multiply by $100.. Multiply Bby 0.08 and dividel by Line 32 andr multiply by $100... Enter thel lesser ofCa and D,i ifa fapplicable. Ifnota applicable, enter0.  /$100 /$100 0  /$100  38. Rate adjustment for defunding municipality. This adjustment only applies toar municipality thati is considered tob bea defunding municipal- ityf fort the current tax) year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies tor municipalities with ap population ofr more than 250,000 and includes a written determination! by the Office oft the Governor. Seel Tax Code Section: 26.0444 for more A. Amount appropriated for public safetyi in: 2022. Enter the amount of moneya appropriated for public safetyi int the budgeta adopted! by the municipality fort the preceding fiscal year. Expenditures for public safety in 2022. Enter the amount ofr money spent by ther municipality for public safety during the preceding fiscaly year.. Subtract B1 from/ A ando divide! by Line 32a and multiply by$100 Enter the rate calculated in C.Ifr not applicable, enter 0.  information.  /$100  /$100 0.210419 /$100  39. Adjusted: 2023 NNRI M&O rate. Addl Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D.  40. Adjustment for 2022 sales tax specifically tor reduce propertyt taxes. Cities, counties and! hospital districtst that collected and spent addi- tional: sales tax on! M&O expenses inz 2022: should complete this line.1 These entities will deductt thes sales tax gain ratef for 20231 ins Section! 3. Other  taxing units, enter: zero. ofs sales taxs spent. B. Dividel Line 40A by! Line 32a andi multiply! by $100. Add Line 40B1 tol Line 39.  A. Enter the amount ofa additional sales tax collected and spent on M&O expenses in2 2022, ifany. Counties must exclude any amount that was spent for economic development grants from the amount  /$100  0.210419 /$100 0.217783 /$100  41. 2023 voter- approval M&O rate. Enter ther rate as calculated byt the appropriate scenario below. Special Taxing Unit. Ifthet taxing unit qualifies asa special taxingu unit, multiply! Line 40CH by 1.08. Other Taxing! Unit. Ifthet taxing unit does not qualify: asas special taxing unit, multiplyl Line 40Cby1 1.035.  -or- Tex. TaxC Code $26.0442 *Tex. Tax Codes 526.0443  Fora additional copies, visit: comptrolertexasgowiexeyproperty-tax  Page5    2023TaxR Rate Calculation! Worksheet- -Taxing Units Other Thans School Districtsor) Water Districts  Form50-856 Amount/Rate  Line  Voter-ApprovalTaxi Rate Worksheet  D41. Disaster Line 41 (D41): 2023 voter-approvall M&O1 rate for taxing unit affected by disaster declaration. Ifthet taxing unit is located in an area declared ac disaster area and atl least one personi is granteda ane exemption under Tax Code Section1 11.35 for propertyl located in thet taxing unit, the governing body may direct the person calculatingt the voter-approvalt tax rate toc calculate int the manner providedf foras special taxing  unit. The taxingu unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of 1)thef firsty yeari inv which total taxable value ont the certified appraisal rolle exceeds thet total taxable value of  thet tax) yeari inv which the disaster occurred, or 2)t thet thirdt tax year after the taxy year iny whicht the disaster occurred Disaster Line 41 (Line D41). on debts that: (1) are paid by propertyt taxes, (2) are secured by property taxes,  Ifthe taxing unit qualifies undert this scenario, multiply Line 40C by1 1.08. 27 Ifthet taxing unit does not qualify, dor not complete 42. Total 2023 debt tob bey paid with property taxes and additional sales tax revenue. Debt means thei interest and principal that willl be paid  0  /$100  (3) ares scheduled forp payment over a periodl longer than oney year, and (4) arer not classified int thet taxing unit's budget as M&O expenses.  A. Debt alsoi includes contractual payments to other taxing units that have incurred debts ont behalf oft this taxing unit, ifthose debts meet the four conditions above. Include only amounts that willl be paidf from property tax revenue. Dor noti include appraisal district budget payments. Ifthe governing body ofat taxing unit authorized ora agreedt toa authorize abond, warrant, certificate of obligation, or other evidence of indebtedness ond or after Sept. 1,2021, verifyif ifit meets the amended definition ofc debt! beforei includingi it here. 28  518,164 0  Enter debt amount  B. Subtract unencumbered fund amount used tor reducet total debt. Subtract certifieda amount spentf from sales tax tor reduce debt (enter zeroi ifnone). D. Subtract amount paidf from other resources. Adjusted debt. Subtract B,Cand Df from A.  518,164 0 518,164  43. Certified: 2022 excess debt collections. Enter thea amount certified byt the collector.? 29  44. Adjusted 2023 debt. Subtract Line 43f from Line 42E. 45. 2023 anticipated collection rate.  97.21 97.77 98.82 97.21  A. Enter the 2023 anticipated collection rate certified! by the collector. 30  Enter the 2022 actual collection rate. Enter the: 2021 actual collection rate. Enter the 2020 actuald collection rate.  Ifthe anticipated collection rate in Aisl lower than actuald collection rates inB,Cand D, enter the lowest collection ratef from B,Ca and D.Ifthea anticipated rate in/ Ais higher than at least one oft the ratesi int the priort three years, enter ther rate from A. Note that ther rate can! be greater than 10096."  97.21 533,035 107,394,180 0.496335 /$100 0.714118 /$100  46. 2023 debt adjusted for collections. Divide Line 44 byl Line 45E. 48. 2023 debt rate. Dividel Line 46 by! Line 47a and multiply! by $100. 49. 2023 voter-approval tax rate. Add Lines 41 and 48.  47. 2023 totalt taxable value. Enter the amount onl Line 21 of the No-A New-Revenue Taxk Rate Worksheet.  D49. Disaster Line 49 (D49): 2023 voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line ifthet taxing  unit calculated the voter- -approvalt tax rate in ther manner providedf fora a special taxing unit onl Line D41.  Add Line D41 and 48. "Tex. Tax Code 526.042la) *Tex. Tax Codes 526.0120) "Tex. Tax Code $26.012/10)a and2 26.04(b) *Tex. TaxCode $26.04(b) Tex. Tax Code 5526.04h), (h-1)and(h-2)  /$100  Fora additional copies, visit: compltrolertewaisgowtaxesproperty-tax  Page6    2023TaxR Rate Calculation Worksheet- Taxing Units Other Thans School Districts or Water Districts  Form 50-856 Amount/Rate 0  Line taxr rate.  Voter-ApprovalTaxi Rate Worksheet  50. COUNTIES ONLY. Add together the voter-approval taxi rates fore each type oftax the county! levies. The totali is the: 2023 county voter-a -approval SECTION3-NNRTax Rate and Voter Approval Tax Rate Adjustments for Additional Sales Tax to! Reduce. PropertyTaxes: Cities, counties and hospital districts mayl levyas sales tax specifically tor reduce property taxes. Local voters by electionr must approve imposing or abolishing the additional sales This sections shouldo only be completed byac county, city ork hospital districtt thati is requiredt to adjusti its NNR tax rate and/or voter- approval tax rate becausei it adopted the 51. Taxable! Sales. For taxing units that adopted thes sales taxi in November 2022 or May2 2023, enter the Comptroller's estimate oftaxables sales for thep previousf four quarters." Estimates oft taxable sales may be obtained through the Comptroller's Allocation Historical Summary webpage. 52. Estimated sales tax revenue. Counties exclude any amount that isorv will bes spent fore economic development grants from the amount ofe esti- Taxing units thata adopted the sales taxi in November 2022 ori in May2 2023. Multiply the amount onl Line 51 by the sales taxi rate (.01, Taxing units that adopted the sales tax before November: 2022. Enter the sales taxr revenue for the previous four quarters. Dor not  /$100  tax.I Ifapproved, thet taxing unit must reduce its! NNR and voter- approval tax rates to offset the expected sales tax revenue.  additional sales tax. Line  Additional Sales and Usel Taxl Worksheet  Amount/Rate 0  Taxingu units thata adoptedt thes sales taxb before November 2022, enter 0.  mated salest taxr revenue. 33 -or- multiplyb by. .95.  .005 or. .0025, asa applicable) andi multiply ther result by. .95.-  0 107,394,180 0  53. 2023 totalt taxable value. Enter the amount from Line 21 oft the No-I New-Revenue Tax Rate Worksheet. 54. Sales tax adjustment rate. Dividel Line 52 by! Line 53a andr multiply by $100.  /$100  55. 2023 NNR taxi rate, unadjusted fors sales tax. Enter the rate from Line 260 or2 27, as applicable, on the No-New-Revenue Tax Rate Worksheet. 0.296608 /$100  56. 2023 NNR tax rate, adjusted for sales tax.  Taxing units that adopted the sales taxi in November: 2022 ori in! May 2023. Subtract Line 541 from Line 55. Skip tol Line 57ifyou 57. 2023 voter-approval taxi rate, unadjusted fors sales tax. Enter the ratef from Line 49, Line D49 (disaster) or Line 50 (counties) as applicable,  adoptedt thea additional sales taxi before November 2022. ofthe Voter-Approval Tax Rate Worksheet.    0.296608 /$100 0.714118 /$100 0.714118 /$100  58. 2023 voter-approval taxi rate, adjustedf for sales tax. Subtract Line 54f from! Line 57. SECTION 4Voter-Approvallaxi Rate Adjustment for PollutionControl:  Ataxing unit may raise itsr ratef for M&0 funds used top pay fora afacility, device orr method fort the control ofa air, water orl land pollution. This includes anyl land, structure; building, installation, excavation, machinery, equipment or device thati is used, constructed, acquired or installed wholly or partly tor meet ore exceed pollution control requirements. The taxingu unit's expensesa aret thoser necessary tor meet ther requirements ofa permit issued! byt thel Texas Commission onE Environmental Quality (TCEQ). The taxing unit must provide thet tax assessor withac copy oft thel TCEQI letter ofc determination that states the portion oft the cost oft thei installation forp pollution control. Thiss sections should onlyb bec completed! byataxingu unit that uses M&Of funds top pay fora af facility, device orr methodf for the control ofa air, water ork land pollution. 59. Certified expenses from thel Texas Commission on Environmental Quality (TCEQ). Enter thea amount certifiedi int thec determination letter  Line  Voter-Approval. Rate Adjustment for Pollution ControlF Requirements) Worksheet  Amount/Rate 0 107,394,180 $ 0  from TCEQ. Thet taxing unit shall provide itst tax assessor-collector witha a copy oft thel letter.' 38 60. 2023 totalt taxable value. Enter the amount from Line 21 oft the No-New-Revenue Taxi Rate Worksheet. 61. Additional ratef for pollution control. Divide Line 59 by! Line 60a andi multiply by $100. (disaster), Line 50 (counties) orl Line 58 (taxing units with the additional sales tax).  /$100 0.714118 /$100  62. 2023 voter-approval tax rate, adjusted for pollution control. Addl Line 61 to one oft the following! lines (as applicable): Line 49, Line D49  "Tex. Taxo Codes 526.041d) "Tex. Tax Codes 526.0410) *Tex.T TaxC Codes 526.041d) "Tex.1 Tax Code 526.04(0. *Tex.T Tax Code 526.0400 "Tex. Tax Code $26.045ld) "Tex. Tax Code 526.0450)  Fora additional copies, visit: comptrole.texasgovlexespropertytax  Page7    2023T TaxR Rate Calculation! Worksheet- T Taxing Units Other Thans School Districts or WaterD Districts SECTION 5.Voter-Approval Tax Rate Adjustment for Unused Increment Rate  Form50-856  Theu unusedi incrementr ratei ist ther rate equalt to the difference betweent the adoptedt taxr rate andy voter- approval tax rate adjustedt to removet the unusedi increment ratef fort the prior threey years. Inay yeary wherea taxingu unita adoptsa arateb bya applying: any portion ofti theu unusedi incrementi rate, thep portion oft the unusedi increment rater must beb backedo out ofthe  calculationf fort thaty year. ataxy year before 2020;  The difference! betweent thea adoptedt taxr ratea anda adjusted voter-approval taxr ratei is considered zeroi int thef followings scenarios: ataxy yeari inv whicht ther municipalityi isac defunding municipality, as defined byl Tax Code Section2 26.0501(a);"or Individual components canb ber negative, butt thec overallr rate wouldb bet theg greater ofz zero ort thec calculated rate. Thiss sections shouldo only bec completed! byataxingu unitt thato doest notr meett thec definition ofas special taxingu unit."  after) Jan. 1,2022,a ataxy yeari inv which the comptroller determines that thec countyi implementedab budgetr reduction orr reallocation described! by! Local Government Code  Section1 120.002(a) without ther required votera approval,  Line  Unused Increment Ratel Worksheet  Amount/Rate  63. Year 3 component.: Subtract thez 2022 actualt taxr rate andt the2 2022 unusedi increment ratef from the 2022 voter- approvalt tax rate.  Voter-approval taxr rate (Line 67).. Unused increment rate (Line 66).. Subtract Bf from A. Adoptedl Tax Rate.. Subtract Dfrom C.. A. Voter-approvalt taxr rate (Line 67).. Unusedi increment rate( (Line 66).. Subtract Bf from A. Adopted Tax Rate. Subtract Df from C.. A. Voter-approvalt taxr rate (Line 65).. Unused increment rate (Line 64).. Subtract B from A. Adopted TaxF Rate.. Subtract Dfrom C..  0.357441 /$100 0.000000 /$100 0.357441 /$100 0.357441 /$100 0.000000 /$100 $0.436662 /$100 0.000000 /$100 0.436662 /$100 0.436652 /$100 0.000010 /$100 0.452233 /$100 so /$100 0.452233 /$100 0.450000 /$100 0.002233 /$100  64. Year: 2 component.: Subtract the 2021 actual taxr rate andt the 2021 unused increment ratef from the: 2021 voter-approval taxr rate.  65. Year1 1component. Subtract thez 2020 actualt taxi ratea andt thez 2020 unused increment rate from the: 2020 voter-a approval taxr rate.  66. 2023 unused increment rate. Addl Lines 63E,6 64E ande 65E.  0.002243 /$100 0.716361 /$100  67. Total: 2023 voter-approval taxr rate, includingt the unusedi increment rate. Addl Line 66t toc one oft thef following! lines (as applicable): Line4 49, Line D49( (disaster), Line! 50( (counties), Line 58 (taxing units with thez additional sales tax) orl Line 62( (taxingu units with pollution control).  "Tex. Tax Codes 526.013(a) Tex.T Taxo Codes $26.013(0 "Tex. TaxCodes 5526.0501)andi Tex. LocalGovtCodes 5120.007(d), effective) Jan.1 1,2022 "Tex.T Tax Codes 526.063(a)1) "Tex.T TaxC Codes 526.012(8-a) "Tex.T Taxo Codes $26.063(a)1)  Fora additional copies, visit: comptrolertexasgowtewesproperty-tax  Pages    2023TaxR Rate Calculation Worksheet -Taxing! Units Other Than School Districtsor) Water Districts  Form50-856  SECTION'6: De Minimis Rate  Thec der minimis ratei isti ther rate equalt tot thes sum oft ther no-new-revenue maintenance and operations rate, ther rate that will raise $500,000, and the current debt rate fora ataxingu unit.* " Thiss section should onlyb bec completedb byataxing unit thati isar municipality ofl less than 30,0000 orataxingu unit that does not meet the definition ofas special taxingu unit. 45  Line  De Minimis Ratel Worksheet  Amount/Rate 0.210419 /$100 107,394,180 0.465574 /$100 0.496335 /$100 1.172328  68. Adjusted: 2023 NNR M&O taxi rate. Enter the rate from Line 39oft the Voter-Approval Tax Rate Worksheet 69. 2023 totalt taxable value. Enter thea amount onl Line 21 oft the No-New-Revenue: Tax Rate Worksheet. 70. Rate necessary toi impose $500,000 int taxes. Divide $500,000 by Line 69 and multiply by $100. 71. 2023 debtr rate. Enter ther rate from Line 480 ofthe Voter-Approval Tax Rate Worksheet.  72. Der minimis rate. Addl Lines 68, 70a and 71.  /$100  SECTION7:Voter. ApprovalTax Rate Adjustment for Emergency Revenue Rate  Int thet taxy year aftert thee end oft the disaster calculation time periodo detailedi inl Tax Code Section: 26.042(a), ataxing unit that calculated its voter-approval tax rate in the manner providedf foras special taxing unit duet toad disaster must calculate itse emergency revenue ratea and reduce its voter-a approval tax ratef fort that year.* Similarly,i ifat taxing unit adopteda at tax ratet thate exceededi its voter-approval taxr rate, calculated normally, without holding ane election tor respond toad disaster, asa allowed by Tax directedt the designated officer ore employee to calculate thev voter-approval taxi rate oft thet taxing unit int ther manner provided for special taxing unit int the priory year; and thec currenty yeari is thef firstt tax) yeari inv which thet total taxable value ofp property taxable! byt the taxingu unit as shown on the appraisal roll for thet taxing unit submitted by the assessor fort thet taxing unit tot theg governing body exceeds the total taxable value ofp property taxable! by the taxing unit on January 1oft the tax) year in which the disaster occurred or the disaster occurred four) years ago. Thiss sectiony will apply toat taxing uniti ina disaster area that adopteda at tax rate greater than its voter-approval tax rate Note: This section does nota apply ifat taxing unit is continuing to calculate its voter- approval tax ratei in ther manner provided for a special taxing unit! because itis stilly withint the disaster calculation time period detailedi inl Tax Code Section 26.042(a) because it has notr mett the conditions in Tax Code Section 26.042(a)(1)or (2).  Code Section 26.042(d), int the priory year, itr musta alsor reduce its voter-approval taxi rate for the current tax) year.""  Thiss sectiony willa applyt toa a taxing unit othert than a special taxing unit that:  without holdinga ane election int the priory year.  Line  Emergency Revenue Rate Worksheet  Amount/Rate 0.357441 /$100  73. 2022 adoptedt taxi rate. Enter ther ratei inl Line 4 oft the No- New- Revenue Tax Rate Worksheet.  74. Adjusted: 2022 voter-approval tax rate. Use thet taxing unit's Tax Rate Calculation! Worksheets from the prior) year(s) to complete thisl line. Ifa disaster occurredi in: 2022 and thet taxing unit calculated its 2022 voter-approval taxi rate using ar multiplier of 1.08 on Disaster Line 41 (D41) oft the 2022 worksheet due toa disaster, complete the applicable sections orl lines ofF Form 50-856-a, Adjusted Voter-Approval Tax Rate for Taxing Ifac disaster occurred prior to2 2022 for which thet taxing unit continued too calculate its voter- approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) in: 2022, complete the separate Adjusted Voter-Approval Tax Rate forl Taxing Units in Disaster Area Calculation Worksheet to recalculate the voter-a approvalt tax rate the taxing unity would! have calculatedi in 2022 ifith had generatedr revenue based ona ana adopted tax rate usinga a multiplier of1 1.035 int they year(s) following the disaster.* "Enter the final adjusted 2022 voter-approvalt tax ratef from the worksheet. Ifthe taxing unita adopteda at tax rate above the 2022 voter-approval taxi rate without calculatingad disaster tax rate or holding ane election due to  Units in! Disaster Area Calculation! Worksheet.  -or- -or-  /$100  adisaster, nor recalculationi isn necessary. Enter thev voter-approval tax rate from the prior year's worksheet. 76. Adjusted 2022 taxable value. Enter the amounti inl Line 140 oft thel No-New-Revenuei Tax Rate Worksheet. 78. Adjusted: 2023 taxable value. Enter thea amounti inl Line 25 ofthe No-I -New- Revenue Tax Rate Worksheet. 79. Emergency revenue rate. Divide Line 77by Line 78a and multiply by $100. 49  75. Increase in2 2022 taxi rate due to disaster. Subtract Line 74f from Line 73. 77. Emergency revenue. Multiplyl Line 75 by Line 762 and divide! by $100.  so 79,609,549 o 96,428,428 0  /$100  /$100  "Tex. Tax Code 526.042/b) "Tex. Tax Codes 526.0424f) Tex.T Tax Codes 526.042lc "Tex. Taxo Codes 526.042/b)  Fora additional copies; visit: comptrolerlexasgovtaxespropertytax  Page9    20231 Tax Rate Calculation! Worksheet Taxing! Units Other Thans Schooll DistrictsorWater! Districts  Form50-856 Amount/Rate 0.716361 /$100  Line  Emergency Revenue Ratel Worksheet  80. 2023 voter-approvalt tax rate, adjustedf for emergency revenue. Subtract Line 79f from one oft thef followingl lines (as applicable): Line 49, Linel D49 (disaster), Line 50 (counties), Line! 58 (taxing units witht thea additional sales tax), Line6 62 (taxingu units with pollution control) orL Line6 67  (taxing unitsy with theu unusedi increment rate). SECTION 8:Totall Tax Rate Indicate the applicablet total taxr rates as calculated above. No-new-revenue tax rate.. Indicate thel liner number used: 26 Voter-approval taxi rate.. Indicate thel liner number used: 67 Der minimis rate..  0.296608 /$100 0.716361 /$100 1.172328  Asa applicable, enter the 20231 NNRt taxr ratef from: Line 26, Line 27 (counties), orl Line 56( (adjustedf fors sales tax).  Asa applicable, enter the 2023 voter- approval taxi rate from: Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (adjustedf fors salest tax), Line 62( (adjustedf forp pollution control), Line 67 (adjusted for unused increment), orl Line 80( (adjustedf fore emergency revenue).  /$100  Ifapplicable, enter the: 2023 der minimis ratef from! Line7 72. SECTIONS 9:Taxing Unit Representative Name and Signature estimate oft taxable value, ina accordancer with requirements int thel Tax Code. so  Enter ther name oft thep personp preparing thet tax rate as authorized! byt the governing! body oft thet taxing unit. Bys signing! below; you certify thaty you aret the designated officeror employee oft thet taxingu unita and! have accurately calculated thet taxr rates usingy values thata aret thes same ast thev valuess shown int thet taxingy unit's certifieda appraisal roll or certified  print, here' Richard Petree here'  PrintedN Name ofTaxingu UnitR Representative sign Richerd Taxing Unit Representative  Bteee  916/3  Date  Tex.T TaxCode 55260462)and(62)  Fora additional copies, visit: comptroleriesasgovtexespropertytax  Page 10