2024 Tax Rate Calculation Worksheet Form 50-856 Taxing Units Other Than School Districts or Water Districts SUNRAY CITY 806-948-0050 Taxing Unit Name Phone (areac code andi number) 415 MAIN ST, SUNRAY, TX, 79086 CITYHALL.CITYOFSUNRAY.COM Taxing Unit's Address, City, State, ZIP Code Taxing Unit's Website Address GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no-new-revenue (NNR) tax rate and voter-approval taxi ratei for the taxing unit. These tax rates are expressedi in dollars per $100 oft taxable value calculated. The calculation process starts after the chiefa appraiser delivers tot thet taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or employee has accurately calculated thet taxi rates and usedy values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the governing body by Aug. 7 or as soon' thereafter as practicable. School districts do not use thisi form, buti instead use Comptroller Form! 50-859 Tax Rate Calculation Worksheet, School District without Chapter. 313 Agreements or Comptroller Form 50-884 Tax Rate Calculation Worksheet, Schooll District with Chapter 313 Agreements. Water districts as defined under Water Code Section 49.001(1) dor not use this form, but instead use Comptroller Form 50-858 Water District Voter- -Approval Tax Rate Worksheet for Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet. The Comptroller's office provides this worksheet to assist taxing unitsi inc determining tax rates. The information provided int this worksheet is offered as technical assistance andi not legal advice. Taxingu units should consult legal counsel for interpretations of law regarding taxr rate preparation and adoption. SECTION =No-New-Revenue' Tax Rate The NNR taxi rate enables the publict to evaluate the relationship between taxes fori the prior year andi fort the current) year based on a tax rate that would produce the: same amount oftaxes (no new taxes) if applied to the: same properties that are taxed in bothy years. When appraisal values increase, the NNR tax rate should decrease. The NNR taxr ratei for a county is thes sum oft the NNR tax rates calculated for each type oft tax the county levies. While uncommon, itisp possible for a taxing unit to provide ane exemption for only maintenance and operations taxes. In this case, thet taxing unit will need to calculate thel NNR1 tax. rate separately for ther maintenance. and operations tax and the debt tax, then addi thet two components together. Line No-New-Revenuel Tax Rate! Worksheet Amount/Rate 1. Prior year total taxable value. Enter the amount of the prior year taxable value on the prior year taxr roll today. Include any adjustments since last year's certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude any property value subject to an appeal under Chapter 42 as of July 25 (willa add undisputed value in Line 6)." This total includes thet taxable value of homesteads with tax ceilings (will deducti inl Line 2) and the capturedy value for taxi increment financing (adjustment is made by deducting" TIF taxes, asr reflected in Line 17). $97,179,405 2. Prior year tax ceilings. Counties, cities andj junior college districts. Enter the prior year total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. Ify your taxing unit adopted thet tax ceiling provision lasty year or ap prior yearf for homeowners: age 65 or older or disabled, use this step.2 5. 0 3. Preliminary prior year adjusted taxable value. Subtract Line 21 from Line 1. $ 97,179,405 4. Priory year total adopted taxr rate. $ 0.291528 /$100 5. Priory year taxable value lost because court appeals of ARB decisions reduced the prior year's appraised value. A. Original prior year ARB values:.. $. 0 B. Priory year values resulting from final court decisions:. -$ 0 C. Priory year value loss. Subtract B1 from A3 $. 6. Prior year taxable value subject to an appeal under Chapter 42, as of July: 25. A. Prior year ARB certified value: $0 B. Priory year disputed value:.. S C. Prior year undisputed value. Subtract Bf from A. * s0 7. Prior year Chapter 42 related adjusted values. Add Line 5Ca and Line 6C. 0 $ 'Tex. Tax Code 526.012(14) Tex. Tax Codes 526.012(14) 'Tex. TaxC Codes 526.012(13) *Tex. TaxCode $26.012(13) Form developed by: Texas Comptroller ofF Public Accounts, Property Tax Assistance Division For additional copies, visit: comptrolle.texasgovlaxespropertytax 50-856-6-24/11 2024 Tax Rate Calculation Worksheet - Taxing Units Other Than Schooll Districts or Water Districts Form 50-856 Line No-New-Revenuel Tax Ratel Worksheet Amount/Rate 8. Prior year taxable value, adjustedi for actual and potential court-ordered. adjustments. Add Line 3 and Line 7. 97,179,405 $ 9. Prior year taxable value of property in territory the taxing unit deannexed after. Jan. 1, 2024. Enter the prior year value of property in deannexed territory. 5 $. 12,430 10. Prior year taxable value lost because property first qualified for an exemption in the current year. If thet taxing unit increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport, goods-in-transit, temporary disaster exemptions. Notet that lowering the amount orp percentage of an existing exemption in the current year does not create a new exemption or reduce taxable value. A. Absolute exemptions. Use prior year market value: $. 48,395 B. Partial exemptions. Current year exemption amount or current) year percentage exemption times priory year value: + $. 71,846 Value loss. Add Aa and B. 6 $ 120,241 11. Prior year taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational scenic appraisal or publica access airports special appraisal ini the current year. Use only properties that qualified for the firsti time in the current year; dor not use properties that qualified ini the prior year. A. Priory year market value:.. $0 B. Current year productivity or special appraised value:. $ 0 Value loss. Subtract B1 from A. 7 $0 12. Total adjustments for lost value. Add Lines 9, 10C and 11C. $ 132,671 13. Prior year captured value of propertyi ina a' TIF. Enter thet total value of the prior year captured appraised value of property taxable bya at tax- ing unit in at tax increment financing: zone for which the prior year taxes were deposited into thet taxi increment fund. Slft the taxing unit has no captured appraised valuei in line 18D, enter 0. 0 $ 14. Prior year total value. Subtract Line 12 and Line 131 from Line 8. $ 97,046,734 15. Adjusted priory year total levy. Multiply Line 4b by Line 14 and divide by $100. $. 282,918 16. Taxes refunded for years preceding the prior tax year. Enter the amount of taxes refunded by the taxing unit for tax years preceding the prior tax year. Types of refunds include court decisions, Tax Code: Section 25.25(b) and (c) corrections and Tax Code Section. 31.11 payment errors. Do not include refunds fori the prior tax year. This line applies only to tax years preceding the prior tax year." $. 800 17. Adjusted prior year levy with refunds and' TIF adjustment. Add Lines 15 and 16. 10 $ 283,718 18. Total current year taxable value on the currenty year certified appraisal roll today. This value includes only certified values or certified esti- mate of values and includes thet total taxable value of homesteads with tax ceilings (will deducti in Line 20). These homesteads include home- owners age 65 or older or disabled. 1 A. Certified values:. $. 103,806,607 B. Counties: Include railroad rolling stock values certified by the Comptroller's office: + S C. Pollution control and energy storage: system exemption: Deduct the value of property exempted fort the current tax year for thet first time as pollution control or energy storage systemp property:. S. D. Taxi increment financing: Deduct the current year captured appraised value of property taxable bya a taxing unit ina at tax increment financing zone for which the current) year taxes will be depositedi intot the taxi increment fund. Do noti include anyr new property value that will be included in Line 23 below.' 12 -$. E. Total current year value. Add Aa and B,t then subtract Ca and D. $ 103,806,607 "Tex.T Taxo Codes $26.012(15) Tex. Tax Codes $26.012(15) 'Tex. TaxCodes $26.012(15) Tex. Tax Code 526.03(c) 'Tex. Tax Code 526.012(13) "Tex. Tax Code! 526.012(13) 17 Tex. Tax Codes $26.012,2 26.04(c-2) 121 Tex. Tax Code 526.03(c) For additional copies, visit: comptrolertexasgovtexespropertytax Page 2 2024 Tax Rate Calculation Worksheet Taxing Units Other Than SchoolDistricts orv Water Districts Form 50-856 Line No-New-Revenue' Taxl Ratel Worksheet Amount/Rate 19. Total value of properties under protest or not included on certified appraisal roll. 13 A. Current year taxable value of properties under protest. The chief appraiser certifies al list of properties still under ARB protest. Thel list shows the appraisal district's value and1 thet taxpayer's claimed value, if any, ora an estimate of the valuei ift the taxpayer wins. For each oft the properties under protest, use the lowest ofthese values. Enter the total value under protest. 14. $ 0 B. Current year value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxabley properties that the chief appraiser knows about but are noti included int the appraisal roll certification. These properties also are not on the list of properties thata are: still under protest. On this list of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding) year and a reasonable estimate of the market value, appraised value and exemptions for the current year. Use the lower market, appraised or taxable value (as appropriate). Enter thet total value of property not on the certified roll. 15. +: $ 0 C. Total value under protest or not certified. Add A and B. $0 20. Current year tax ceilings. Counties, cities andj junior colleges enter current year total taxable value ofh homesteads with tax ceilings. These include the homesteads ofhomeowners: age 65 or older or disabled. Other taxing units enter 0. Ify your taxing unita adopted thei tax ceiling pro- vision in thej priory year or a previous year for homeowners: age 65 or older or disabled, use this step.' 16 0 $ 21. Current year total taxable value. Add Lines 18E and 19C. Subtract Line 20. 17 $ 103,806,607 22. Total current year taxable value of properties in territory annexed after Jan. 1, of the prior year. Include both real and personal property. Enter the current year value of propertyi in territory annexed. 18 0 $ 23. Total current year taxable value of new improvements: and new personal property located in new improvements. New means the item was not on1 the appraisal roll int the prior year. Ani improvement isa a building, structure, fixture ort fence erected on or affixedt to land. New additions toe existing improvements mayl bei included ifthe appraised value can be determined. New personal property in a new improvement must have been brought into thei taxing unit after. Jan. 1, oft the prior year and be located in a new improvement. New improvements do include property on which ai tax abatement agreement has expired fort the current year. 19 $. 1,683,620 24. Total adjustments to the current year taxable value. Add Lines 22 and 23. $ 1,683,620 25. Adjusted current year taxable value. Subtract Line 241 from Line 21. $ 102,122,987 26. Current year NNR taxr rate. Divide Line 17 by Line 25 andi multiply by $100. 20 $ 0.277819 /$100 27. COUNTIES ONLY. Add together the NNR taxi rates for each type of tax the county levies. Thet total is the current year county NNR taxr rate. 21 $ 0.000000 /$100 SECTION2.Voter-Approval Tax Rate The voter-approval taxi rate is the highest taxi rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax ratei is split intoi two separate rates: 1. Maintenance: and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed tor raise the: same amount of taxes that thet taxing unit levied in the prior year plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations. 2. Debt Rate: The debt rate includes the debt service necessary to pay thet taxing unit's debt payments in the coming year. This rate accounts for principal and interest on bonds and other debt secured by property tax revenue. The voter-approval taxr rate for a countyi is the sum of the voter-approval taxi rates calculatedi for each type of tax the countyl levies. In most cases the voter-approval tax rate exceeds the no-new-revenue tax rate, but occasionally decreases in at taxing unit's debt service will cause the NNR tax ratet tol bel higher than the voter-approval tax rate. Line Voter-Approvall Taxi Rate Worksheet Amount/Rate 28. Prior yearl M&0 taxi rate. Enter the prior year M&O tax rate. $ 0.206228 /$100 29. Prior yeart taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 oft thel No-New-Revenue Taxl Rate Worksheet. $ 97,179,405 "Tex. Tax Code 526.01() and (d) 4 Tex. Tax Code $26.01l0) "Tex. Tax Code! 526.01(d) "Tex. Tax Code 526.012(6)B) "Tex. Tax Codes 526.012(6) T Tex.7 Tax Code! 526.012(17) "Tex.T Tax Code! 526.012(17) 2°Tex. Tax Code! 526.04(c) 21 Tex.T Tax Code 526.04(d) For additional copies, visit: comptrolertexasgovlexesfpropertytax Page 3 2024 Tax Rate Calculation Worksheet - Taxing Units Other Than Schooll Districts orWater Districts Form 50-856 Line Voter-Approvall Tax Ratel Worksheet Amount/Rate 30. Total prior year! M&0 levy. Multiply Line 28 by Line 29 and divide by $100 $ 200,411 31. Adjusted prior year levy for calculating NNRI M&O rate. A. M&0 taxes refunded for years preceding the prior tax year. Enter the amount of M&O1 taxes refunded in the preceding year for taxes before that year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections andl Tax Code Section 31.11 payment errors. Do not includer refunds for tax) year 2023. This line applies only tot tax years preceding the prior tax year.. + $ 554 B. Prior) year taxes in TIF. Enter the amount oft taxes paid into thet tax increment fund for a reinvestment zone as agreed byt thet taxing unit. Ift thet taxing unit! has no current year captured appraised value in Line 18D, enter 0.. $ Prior year transferred function. Ifo discontinuing all ofa a department, function or activity and transferringi it to anothert taxing unit by written contract, enter the amount: spent by thet taxing unit discontinuingt the functioni ini the 121 months preceding the month oft this calculation. Ift the taxing unit did not operate this function for this 12-month period, use the amount spenti int the last fulli fiscal yeari in which thet taxing unit operated the function. The taxing unit discontinuing the function will: subtract this amounti in Dbelow. The taxing unit receiving thet function will add this amount in 0 Dbelow. Other taxing units enter 0. +/-$ D. Prior year M&O levy adjustments. Subtract B1 from A. Fort taxing unit with C, subtract if 554 discontinuing function and add ifr receiving function.. $ $ 200,965 E. Addl Line 30 to3 31D. 32. Adjusted current year taxable value. Enter the amounti in Line 25 of the No-New-Revenue Tax Rate Worksheet. $ 102,122,987 33. Current year NNR M&O rate (unadjusted). Divide Line 31EI by Line 32 and multiply! by $100. $ 0.196787 /$100 34. Rate adjustment for state criminal justice mandate. 23 A. Current year state criminal justice mandate. Enter the amount spent bya a countyi in the previous 12 months providing fort the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include anys state reimbursement received byt the countyf for the same purpose. $. 0 B. Prior year state criminal justice mandate. Enter the amount spent bya a county in the 12 months prior to the previous 12r months providing fori the maintenance: and operation cost of keeping inmates in county-paid facilities after they have been sentenced. Do not include anys state reimbursement received byt the county fort the: same purpose. Enter zero ift thisi is thet first time the mandate applies.. $. U C. Subtract Bi from A and divide by Line 32 and multiply by $100.. $. 0.000000 /$100 D. Enter the rate calculatedi in CI If not applicable, enter 0. 0.000000 $ /$100 35. Rate adjustment for indigent health care expenditures. 24 A. Current year indigent health care expenditures. Enter the amount paid bya a taxing unit providing fort the maintenance: and operation cost of providingi indigent health care for the period! beginning on July 1,oft the prior tax) year and ending on. June 30, oft the current taxy year, less any state assistance received for the same purpose. $. 0 B. Priory yeari indigent health care expenditures. Enteri the amount paid! bya a taxing unit providing for ther maintenance: and operation cost of providing indigent health care for the period! beginning onJ July 1, 2022 and ending on. June 30, 2023, less any state assistance received fort the: same purpose.. 0 C. Subtract Bi from A and divide by Line 32 andr multiply by $100.. $. 0.000000 /$100 D. Enter the rate calculatedi in C.I Ifr nota applicable, enter 0. 0.000000 $ /$100 2[ Reservedf for expansion) T Tex. Tax Code! 526.044 MT Tex.T Tax Code! 526.0441 Fora additional copies, visit: Mgye Page 4 2024 Tax Rate Calculation Worksheet - Taxing Units Other Than Schooll Districts orWater Districts Form 50-856 Line Voter-Approval Tax Ratel Worksheet Amount/Rate 36. Rate adjustment for countyi indigent defense compensation. 25 A. Currenty year indigent defense compensation expenditures. Entert the amount paid by a county to provide appointed counsel fori indigenti individuals andi fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure for the period beginning on. July 1, of the priort tax year and ending on June 30,oft the current taxy year, less any state grants received byt the county for the same purpose.. $. 0 B. Prior yeari indigent defense compensation expenditures. Enter the amount paid! by a county to provide appointed counsel fori indigenti individuals and fund the operations ofa ap public defender's office under Article 26.044, Code of Criminal Procedurei for the period! beginning on. July 1, 2022 and ending on June 30, 2023, less any state grants received byt the county for the: same purpose.. $0 Subtract Bf from A and divide by Line 32 and multiply by $100.. $. 0.000000 /$100 D. Multiply BI by 0.05 and divide by Line 32 and multiply by $100.. $ 0.000000 /$100 E. Entert the lesser ofCa and D.I Ifr not applicable, enter 0. 0.000000 $ /$100 37. Rate adjustment for county! hospital expenditures. 26 A. Current year eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county! hospital for the period! beginning on. July 1, oft the prior tax year and ending on. June 30, oft the current tax year.. s0 B. Priory yeare eligible countyl hospital expenditures. Enter the amount paid! by the county or municipality tor maintaina and operate an eligible county hospital fort the period! beginning onJ July 1, 2022 and ending on. June 30, 2023. s0 C. Subtract Bi from A and divide by Line 32 andr multiply by $100.. $ 0.000000 /$100 D. Multiply BI by 0.08 and dividel by Line 32 and multiply by $100.. $. 0.000000 /$100 E. Enter the lesser of Ca and D, if applicable. If not applicable, enter 0. $.0.000000 /$100 38. Rate adjustment for defunding municipality. This adjustment onlya applies toar municipality that is considered tol be a defunding municipal- ityf fort the current taxy year under Chapter 109, Local Government Code. Chapter 109,L Local Government Code onlya applies to municipalities with a population ofr more than 250,000 and includes a written determination byt the Office of the Governor. See Tax Code Section 26.04441 for more information. A. Amount appropriated for publics safety int the prior year. Enter the amount of money appropriated for public safety in thel budget adopted by the municipality fori the preceding fiscaly year. $ 0 B. Expenditures for public safetyi in the prior year. Enter the amount of money spent by the municipality for public safety during the precedingi fiscal year. $. 0 C. Subtract Bi from A and divide by Line 32 and multiply by $100 $. 0.000000 /$100 D. Enter the rate calculated in C.Ifr not applicable, enter 0. 0.000000 $ /$100 39. Adjusted current year NNRI M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D. 0.196787 $ /$100 40. Adjustment for prior year sales tax specifically to reduce property taxes. Cities, counties and hospital districts that collected and: spent additional sales tax on M&0 expenses ini the prior year should complete this line. These entities will deduct the sales tax gain rate for the current yeari in Section 3. Other taxing units, enter zero. A. Enter the amount of additional sales tax collected and spent on M&O expenses in the prior year,i if any. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax: spent. $. 99,900 B. Divide Line 40A by Line 32 and multiply by $100. $. 0.097823 /$100 C. Add Line 40B1 tol Line 39. $ 0.294610 /$100 41. Current year voter-approval M&O rate. Enter the rate as calculated by the appropriate scenariol below. $ 0.304921 /$100 Special Taxing Unit. Ift thet taxing unit qualifies as a: special taxing unit, multiply Line 40C by 1.08. -or- OtherT Taxing Unit. Ift thei taxing unit does not qualify as a special taxing unit, multiply Line 40C by 1.035. 257 Tex.T Tax Code! 526.0442 Tex. Tax Code $26.0443 For additional copies, visit: comptrolertesasgovtaxesproperty-tax Page 5 2024 Tax Rate Calculation Worksheet Taxing Units Other Than SchoolDistricts or Water Districts Form 50-856 Line Voter-Approval" ITaxRateV Worksheet Amount/Rate D41. Disaster Line 41 (D41): Current year voter-approval M&0 rate for taxing unit affected by disaster declaration. If thet taxing unit is locat- edi in an area declared a disaster area and atl least one person is granted an exemption under Tax Code Section 11.35 for property located ini the taxing unit, thes governing body may direct the person calculating the voter-approval tax rate to calculate int the manner provided for as special taxing unit. Thet taxing unit shall continuet to calculate the voter-approval tax ratei ini this manner until the earlier of 1)1 thet first yeari in which total taxable value ont the certified appraisal roll exceeds the total taxable value of thet taxy yeari in which the disaster occurred, or 2)t thet thirdt tax year after thet tax year in which the disaster occurred Ifthet taxing unit qualifies under this scenario, multiply Line 40C by 1.08. 27 Ifthe taxing unit does not qualify, do not complete Disaster Line 41 (Line D41). /$100 42. Total current year debt tol be paid with property taxes and additional sales tax revenue. Debt means S thei interest and principal that will bep paid on debts that: (1) are paid by property taxes, (2) ares secured by property taxes, (3) are: scheduled for payment over a periodl longer than one year, and (4) arer not classified in thet taxing unit's budget as M&O expenses. A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district budget payments. Ift the governing body of a taxing unit authorized ora agreed to authorize al bond, warrant, certificate of obligation, or other evidence ofi indebtedness on or after Sept. 1, 2021, verifyi ifitr meets the amended definition of debt before including ith here. 28 Enter debt amount $. 79,103 B. Subtract unencumbered fund amount usedt to reduce total debt. $0 Subtract certified amount spent from sales tax to reduce debt (enter zero if none) $. 0 D. Subtract amount paidi from other resources. 0 E. Adjusted debt. Subtract B, Cand D1 from A. $ 79,103 43. Certified priory year excess debt collections. Enter the amount certified byt the collector. 29 $0 44. Adjusted current year debt. Subtract Line 43 from Line 42E. $. 79,103 45. Current year anticipated collection rate. A. Enter the current yeara anticipated collection rate certified by the collector. 30. 94.68 % B. Enter1 the prior) year actual collection rate.. 95.08 % : Enter the: 2022 actual collection rate. 94.68 % D. Enter the: 2021 actual collection rate. 95.23 % E. Ifthe anticipated collection rate in Ai is lower than actual collection rates in B, Cand D, enter the lowest collection rate from B, Ca and D.Ift the anticipated rate in Ais! higher than at least one oft the rates in the prior three years, enter the ratei from A. Note that the rate can be greater than 100%. 31 94.68 % 46. Current year debt adjustedi for collections. Divide Line 44 by Line 45E. $ 83,547 47. Current year total taxable value. Enter thea amount on Line: 21 oft thel No-New-Revenue Tax Rate Worksheet. $ 103,806,607 48. Current year debt rate. Divide Line 465 by Line 47 and multiply by $100. $. 0.080483 /$100 49. Current year voter-approval tax rate. Add Lines 41 and 48. 0.385404 $. /$100 D49. Disaster Line 49 (D49): Current year voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line ift the taxing unit calculated the voter-approval tax rate int the manner provided for a special taxing unit on Line D41. Add Line D41 and 48. $. /$100 "Tex.T Tax Code 526.042(a) 28 Tex.T Tax Code 526.01207) 291 Tex.T Tax Code $26.012(10) and2 26.04(b) PT Tex. Tax Code 526.04(b) 1 Tex." Tax Code 5526.040h), (h-1)a and (h-2) For additional copies, visit: gpyew Page 6 2024 Tax Rate Calculation Worksheet - Taxing Units Other Than Schooll Districts or Water Districts Line Form 50-856 Voter-ApprovalT Tax Rate Worksheet 50. COUNTIES ONLY.A Addi together the Amount/Rate alt taxr rate. voter-approval tax rates for eachi type oft tax the countyl levies. The total is the current year county voter-approy- $. 0.000000 /$100 SECTION 3: NNRI Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Cities, counties and hospital districts Sales Taxt to Reduce tax. Ifa may levy a sales taxs specifically to Property Taxes approved, the taxing unit must reduce its NNR and reduce property taxes. Local voters by election must This section should voter-approval tax rates to offset the sales tax approvei imposing or abolishing the additional sales additional only be completed bya a county, city or hospital district that is expected revenue. sales tax. required to adjust its NNR taxi rate and/or voter-approvalt taxi rate because it adopted the Line Additional Salesa and Use TaxWorksheet 51. Taxable Sales. Fort taxing units that adopted the sales tax in November of Amount/Rate Comptroller's estimate oft taxable: sales for the previous four 32 the prior taxy year or May of the current tax year, enter the Allocation Historical Summary webpage. quarters. Estimates oft taxable sales may be obtained through the Comptroller's Taxing units that adopted the: sales tax before! November oft the priory year, enter 0. 52. $ U Estimated mated sales sales tax revenue. Counties exclude any amount that is or will be for tax revenue. 33 spent economic development grants from the amount of esti- Taxing units that adopted the sales taxi in November of the tax Line 51 byt the sales taxi rate (.01, .005 or .0025, as prior year or in Mayo of the current taxy year. Multiply the amount on or- applicable) andi multiplyt ther result by.95. 34 Taxing units that adopted the sales tax beforel November oft the Do not multiply by. .95. prior year.Enter the: sales taxi revenue for the previous four quarters. 53. Currenty year total taxable value. Entert the amount $ 79,888 from Line 21 of the No- New-Revenue Tax Rate Worksheet. 54. Sales tax adjustment rate. Divide Line 52 by Line! 53 and $_ 103,806,607 multiply by $100. 55. Current year NNR taxi rate, $ 0.076958 /$100 Worksheet. unadjusted for sales tax.5E Enter ther ratei from Line 26 or 27, as applicable, on the No-New-Revenue: Tax Rate 56. Current year NNR taxi rate, adjusted for sales $. 0.277819 /$100 tax. Taxing units that adopted the: sales taxi in November the tax 55. Skip to Line! 57i ifyou prior year or in May of the current tax year. Subtract Line 54 from Line adopted the additional sales tax before November of the prior tax) year. 57. Current year voter-approval taxi rate, $ /$100 applicable, oft the Voter-Approval Tax Rate unadjusted for sales tax. 36 Enter the rate from Line 49, Line D49 (disaster) or Line 50 Worksheet. (counties) as $. 58. 0.385404 Current year voter-approval tax rate, adjusted for sales tax, Subtract Line 541 from /$100 Line 57. $ 0.308446 /$100 SECTION 4: Voter-Approval Tax Rate Adjustment for Pollution Control At taxing unit may raise its rate for M&O funds used top pay for ai installation, excavation, machinery, equipment or device that is facility, used, device or method for the control ofa air, water or land pollution. Thisi includes any land, taxing unit's expenses are those necessaryt to meet the requirements constructed, acquired or installed wholly orp partly to meet or exceed control structure, building, thet tax assessor with a copy oft the TCEQI letter ofo determination ofa a permit issuedb by thel Texas Commission on Environmental Quality pollution (TCEQ). The requirements. The that: states thep portion oft the cost of the installation taxing unit must provide This section should only be completed by at taxing uniti that uses M&O funds to for pollution control. payf fora at facility, device or method fort the control ofa air, water or land Line pollution. Voter-Approval Rate Adjustment for Pollution Controll Requirements Worksheet 59. Certified expenses from the Texas Commission on Environmental Amount/Rate from TCEQ. 371 The taxing unit shall provide itst tax assessor-collector with Quality (TCEQ). Enter the amount certified in the determination letter a copy of the letter. 38 5 60. Current year total taxable value. Enter the amounti from Line 21 oft the No-New-Revenuei Tax Rate Worksheet. $. 61. Additional rate for pollution control. Divide Line. 59 by Line 60 andi multiply by $100. $. /$100 "Tex. Tax Code 526.041(d) a Tex. Tax Codes 526.0410) +T Tex.T Tax Code $26.041(d) s Tex. Tax Code 526.040c) 361 Tex.T Tax Code 526.04(c) "Tex.T Tax Code $26.045(d) "Tex. Tax Code 526.0450) For additional copies, visit: epyeN Page7 2024 Tax Rate Calculation Worksheet - Taxing Units Other Than SchoolDistricts orWater Districts Form 50-856 Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate 62. Current year voter-approval tax rate, adjusted for pollution control.Addi Line 61 to one of thet following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax). /$100 SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate The unused increment rate ist ther rate equal to the: sum oft the prior 3y years Foregone Revenue Amounts divided byt the current taxable value. 39The Foregone Revenue Amount for each yeari is equal tot that year's adoptedt taxi rate subtractedi from that year's voter-approval tax rate adjusted to remove the unused increment rate multiplied by that year's current total value. Inay year where a taxing unit adopts a ratel by applying any portion of the unusedi increment rate, the portion of the unusedi increment rate that was used must be backed out ofthe calculation fort thaty year. The difference between the adopted taxi rate and adjusted voter-approval tax rate is considered: zero ini the following scenarios: at taxy year in which ai taxing unit affected bya a disaster declaration calculates thet tax rate under Tax Code Section 26.042;* 41 at taxy year in which the municipality is a defunding municipality, as defined by Tax Code: Section 26.0501(a); 42 or after Jan. 1, 2022,at tax) year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government Code Section 120.002(a) without ther required voter approval. 43 Individual components can! ber negative, but the overall rate willl be the greater of zero ort thec calculatedi rate. This section: should only bec completed by at taxing unit that does not meet the definition ofa special taxing unit. 4 Line Unusedi Increment! Ratel Worksheet Amount/Rate 63. Year 3 Foregone Revenue Amount. Subtract the 2023 unused increment rate and 2023 actual tax rate from the 2023 voter-approval tax rate. Multiply the result byt the 2023 current total value A. Voter-approval tax rate (Line 67). $_ 0.291528 /$100 B. Unused increment rate (Line 66). $ 0.000000 /$100 C. Subtract B from A. $. 0.291528 /$100 D./ Adopted Tax Rate. $. 0.291528 /$100 E. Subtract D from C. $. 0.000000 /$100 F. 2023 Total Taxable Value (Line 60). $ 96,698,589 G.N Multiply EbyF F and divide the results by $100. $0 64. Vear 2 Foregone Revenue Amount. Subtract the 2022 unused increment rate and 2022 actual tax rate from the 2022 voter-approval taxi rate. Multiply the result by the 2022 current total value A. Voter-approval tax rate (Line 67). $. 0.312840 /$100 B. Unused increment rate (Line 66). $. 0.000000 /$100 C.S Subtract B from A. $ 0.312840 /$100 D. Adopted Tax Rate. $ 0.312840 /$100 E.S Subtract D from C. $ 0.000000 /$100 F. 2022 Total Taxable Value (Line 60). $ 87,762,835 G.I Multiply EbyF Fa and dividet the results by $100. $ 0 65. Year 1 Foregone Revenue Amount. Subtract the 2021 unused increment rate and 2021 actual tax rate from the 2021 voter-approval taxi rate. Multiply the result by the 2021 current total value A. Voter-approval tax rate (Line 67). $ 0.220104 /$100 B. Unused increment rate (Line 66). $. 0.000000 /$100 C. Subtract B from A. $ 0.220104 /$100 D. Adopted' Tax Rate. $ 0.220104 /$100 E. Subtract D from C. $. 0.000000 /$100 F. 2021 Total Taxable' Value (Line 60). $. 77,295,162 G.N Multiply Eb by Fa and dividet ther results by $100. $0 66. Total Foregone Revenue Amount. Add Lines 63G, 64G and 65G $ 0.000000 67. 2024 Unused Increment Rate. Divide Line 66 byl Line: 21 oft thel No-New-Revenue) Rate Worksheet. Multiply the result by 100 $. 0.000000 /$100 68. Total 2024 voter-approval tax rate, including the unused increment rate. Add Line 67 to one ofi thet following lines (as applicable): Line 49, Line 50 (counties), Line 58 (taxing units with additional sales tax) or Line 62 (taxing units with pollution) $ 0.308446 /$100 T Tex.T Tax Code 526.013(b) OT Tex.T Taxc Code 526.013(a)(1-a), (1-b),a and (2) T Tex.T Tax Code 5526.04(c/(2)A): andz 26.042(a) Tex.T Tax Code 5526.0501(a) and(c) 4T Tex.L Local Gov'to Code 5120.007ld) 41 Tex.L Local Gov'tCodes 5120.007(d) Fora additional copies, visit: comptrolertexasgovtexespropertytax Page 8 20241 Tax Rate Calculation Worksheet Taxing Units Other Than Schooll Districts or Water Districts SECTION 6: De Minimis Rate Form 50-856 The der minimis rate is ther rate equalt to the sum oft the no-new-revenue maintenance This section: shouldo onlyb bec and operations rate, ther rate that will raise $500,000, and thec current debt for a completed by at taxing unitt thati isar municipality of less than rate taxing unit. 44 30,000 or at taxing unit that does not meet the definition ofas 45 Line special taxing unit. Del Minimis Ratel Worksheet 69. Adjusted current year NNR M&O tax rate. Enter the rate from Line 39 of the Amount/Rate Voter-Approval Tax Rate Worksheet. 0.196787 70. Current year total taxable value. Enter the amount on Line 21 oft the No- New-Revenue Tax Rate Worksheet. $. 103,806,607 71. Rate necessary to impose $500,000 int taxes. Divide $500,000 by Line 70 and multiply by $100. $. 0.481664 72. Current year debt rate. Enter the rate from Line 48 oft the Tax /$100 Voter-Approval Rate Worksheet. $ 0.080483 73. De minimis rate. Add Lines 69, 71 and 72. /$100 $. 0.758934 /$100 SECTONPAlaterAporar Tax Rate Adjustment for Emergency Revenue Rate In thet tax year after the end oft the disaster calculation time period detailed in Tax Code provided for a special taxing unit due to a disasterr must calculate itse Section 26.042(a), a taxing unit that calculated its voter-approval tax rate ini the Similarly, ifat emergency revenue rate and reducei its voter-approval tax rate for thaty manner taxing unit adopted ai taxr rate that exceeded its year." Code Section 26.042(d), int the priory year, itr must also reduce its voter-approval tax rate, calculated normally, without holding an election to respond to a voter-approval tax rate for the current tax 49 disaster, as allowed by Tax This section will apply to a taxing unit other than a: special taxing unit that: year. directed the designated officer or employee to calculate the voter-approval taxi rate oft thet the current yeari is the first tax yeari in which the total taxing unit in the manner provided for a specialt taxing unit in the prior and assessor for the taxing unit to the governing exceeds taxable value of property taxable by the taxing unit as shown on the appraisal roll for the year; occurred or the disaster occurred four bodye thei totaltaxable value of property taxable byt thet taxing unit on. 1 of taxing units submitted by the without years ago.This section willa apply to a taxing unit ina a January thei taxy yeari in which the disaster holding an electioni ini the prior year. disaster area that adopted at tax rate greater than its voter-approvalt taxi rate Note: Thiss section does not apply ifat taxing unit is continuingt to calculate its disaster calculation time period detailedi in Tax Code Section 26.042(a) because voter-approval it has tax rate int the manner provided for a special taxing unit because iti is not met the conditions in Tax Code Section. 26.042(a)(1) or (2). still within the Line Emergency Revenue Rate Worksheet 74. 2023 adopted taxi rate. Enter the rate in Line 4 oft the No-New-Revenuel Tax Rate Amount/Rate Worksheet. 75. Adjusted 2023 $. /$100 voter-approval taxi rate. Use thet taxing unit's Tax Rate Calculation Worksheets from the Ifa disaster occurred in 2023 and the taxing unit calculated its 2023 prior year(s) to complete this line. ofthe 2023 worksheet due to voter-approval tax rate using a multiplier of 1.08 on Line a disaster, complete the applicable sections or lines of Form Disasterl 41 (D41) Units in Disaster Area Calculation Worksheet. 50-856-a, Adjusted Voter-Approval? Tax Rate for Taxing or- Ifac disaster occurred prior to: 2023 for which thei taxing unit continued to Disaster Line 41 (D41) in: 2023, complete form 50-856-a, calculatei its voter-approval tax rate using a multiplier of 1.08 on tor recalculate they voter-approval taxr ratet the taxing unit Adjusted would Voter-ApprovalTaxi Rate for Taxing Units in Disaster Area Calculation Worksheet $ /$100 rate using ar multiplier of 1.035 in they years following the disaster. have 50 calculatedi in 2023 ifith had generated revenue based on an adoptedt tax or- Enter thei finala adjusted 2023 voter-approval taxi rate from the worksheet. Ifthe taxing unit adopteda at tax rate above the 2023 voter-approval tax ratev a disaster, no recalculationi isr necessary. Enter the without calculating a disaster taxi rate or holding an election due voter-approval tax rate from the prior year's worksheet. to 76. Increase in 2023 taxi rate due to disaster. Subtract Line 75 from Line 74. $. 77. Adjusted 2023 taxable value. Enter the amount inl Line1 14 oft the No- New-Revenue! Tax /$100 Rate Worksheet. $. 78. Emergency revenue. Multiply Line 76 by! Line 77 and divide by $100. $. 79. Adjusted 2023 taxable value. Enter thea amount in Line 25 oft the No-New-Revenue Tax Rate Worksheet. $. 80. Emergency revenue rate. Dividel Line 781 by Line 79a and multiply by $100. 51 $. /$100 Tex. Tax Code $26.041012XB) Tex.T Tax Code! 526.012(8-a) Tex." Tax Code 526.063(a)(1) 8 Tex. Tax Code 526.042(b) "Tex. Tax Code 526.042(f) Tex.T Tax Code 5526.42(c) 517 Tex.T Tax Code 5526.42(b) For additional copies, visit: MwgyEw Page 9 2024 Tax Rate Calculation Worksheet - Taxing Units Other Than Schooll Districts orWater Districts Line Form 50-856 Emergency Revenue Rate Worksheet 81. Currenty year voter-approval taxi rate, adjusted for Amount/Rate Line 49, Line D49 (disaster), Line 50 (counties), Line 58 emergencyr (taxing units revenue. withi Subtract Line 80 from one of the following lines (as orL Line 68 (taxing units with the unusedi increment rate). the additional sales tax), Line 62 (taxing units with pollution applicable): control) $ /$100 SECTION 8: Total Tax Rate Indicatet the applicable total taxr rates as calculateda above. No-new-revenuet taxi rate. As applicable, enter the current year NNR taxi rate from: Line 26, Line Indicatei the line number used: 26 27 (counties), or Line 56 (adjusted for sales tax). $. 0.277819 /$100 Voter-approvalt tax rate. As Line applicable, 62 enter the currenty year voter-approvalt taxi rate from: Line 49, Line D49 $. (adjustedi for pollution control), Line 68 (adjusted for unused (disaster), Line 50 (counties), Line 58 (adjusted for sales 0.308446 /$100 Indicatet the line number used: 68 increment), or Line 81 (adjusted for emergency revenue). tax), Der minimis rate.. Ifapplicable, enter the currenty year de minimis rate from Line 73. $. 0.758934 /5100 SECTION 9: Taxing Unit Representative Name and Signature Entert the name oft the person preparing thet tax rate as authorized! by the employee of thet taxing unit and have accurately calculated the tax rates governing body oft thet taxing unit. By signing below,) you certify estimate of taxablev value, in accordance with using values that aret the. same as the values showni that you are the designated officer or requirements in the Tax Code. 52 in the taxing unit's certified appraisal roll or certified print, here CHRIS A RIVERA Printed Name ofTaxing Unit Representative sign here Taxing Unit Representative 07/24/2024 Date T Tex.T Tax Code 5526.04(c-2)a and (d-2) Date submitted: 07/24/02024 For additional copies, visit: wgPweyEw Page 10