{ "document_id": 16876, "page": 187, "width_pt": 612, "height_pt": 795, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16987, "item_count": 57, "counts_by_type": { "footer": 2, "footnote": 6, "formula": 1, "header": 2, "heading": 1, "list": 1, "list_item": 2, "table": 2, "table_cell": 27, "text": 13 }, "build_ms": 32, "items": [ { "id": "p187.1", "order": 1, "type": "header", "bbox": { "l": 39.6, "t": 760.6852, "r": 340.56, "b": 749.4069 }, "text": "2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p187.2", "order": 2, "type": "header", "bbox": { "l": 522.48, "t": 757.5657, "r": 564.48, "b": 748.447 }, "text": "Form 50-856", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p187.3", "order": 3, "type": "table", "bbox": { "l": 36.96, "t": 741.0081, "r": 567.84, "b": 695.895 }, "text": "", "attrs": { "block_label": "table", "n_rows": 2, "n_cols": 3, "integrity": { "cells_checked": 6, "cells_flagged": 1, "flags": [ { "row": 1, "col": 2, "coverage": 0, "text": "0.908488/$100" } ] } }, "children": [ { "id": "p187.3.1", "order": 4, "type": "table_cell", "bbox": { "l": 40.17, "t": 738.99709, "r": 53.122884, "b": 730.731179 }, "text": "Line", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.3.2", "order": 5, "type": "table_cell", "bbox": { "l": 213.92, "t": 741.0081, "r": 390.88, "b": 718.4515 }, "text": "Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1 } }, { "id": "p187.3.3", "order": 6, "type": "table_cell", "bbox": { "l": 507.36, "t": 736.59709, "r": 548.677154, "b": 728.331179 }, "text": "Amount/Rate", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.3.4", "order": 7, "type": "table_cell", "bbox": { "l": 41.67, "t": 720.7570900000001, "r": 51.206736, "b": 712.491179 }, "text": "63.", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.3.5", "order": 8, "type": "table_cell", "bbox": { "l": 59.18, "t": 719.797091, "r": 480.315304, "b": 711.531179 }, "text": "Current year voter-approval tax rate, adjusted for pollution control. Add Line 62 to one of the following lines (as applicable): Line 50, Line D50 (disaster), Line 51 (counties) or Line 59 (taxing units with the additional sales tax).", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.3.6", "order": 9, "type": "table_cell", "bbox": { "l": 390.88, "t": 718.4515, "r": 567.84, "b": 695.895 }, "text": "0.908488/$100", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 } } ] }, { "id": "p187.4", "order": 10, "type": "heading", "bbox": { "l": 38.16, "t": 683.1769, "r": 343.44, "b": 671.4187 }, "text": "SECTION 5: Voter Approval Tax Rate Adjustment for Unused Increment Rate", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p187.5", "order": 11, "type": "text", "bbox": { "l": 35.04, "t": 667.8192, "r": 566.4, "b": 639.5035 }, "text": "The unused increment rate is the rate equal to the sum of the prior 3 years Foregone Revenue Amounts divided by the current taxable value.[p187.5.1] The Foregone Revenue Amount for each year is equal to that year's adopted tax rate subtracted from that year's voter-approval tax rate adjusted to remove the unused increment rate multiplied by that year's current total value. [p187.5.2]", "children": [ { "id": "p187.5.1", "order": 12, "type": "text", "bbox": { "l": 35.04, "t": 667.8192, "r": 566.4, "b": 639.5035 }, "text": "⁴²", "attrs": { "inline": true, "text_offset": 138, "text_span": 10, "bbox_estimated": true } }, { "id": "p187.5.2", "order": 13, "type": "text", "bbox": { "l": 35.04, "t": 667.8192, "r": 566.4, "b": 639.5035 }, "text": "⁴³", "attrs": { "inline": true, "text_offset": 376, "text_span": 10, "bbox_estimated": true } } ] }, { "id": "p187.6", "order": 14, "type": "text", "bbox": { "l": 35.52, "t": 635.6641, "r": 405.12, "b": 625.8255 }, "text": "The difference between the adopted tax rate and adjusted voter-approval tax rate is considered zero in the following scenarios:" }, { "id": "p187.7", "order": 15, "type": "list", "bbox": { "l": 42.96, "t": 621.5062, "r": 420.48, "b": 597.7498 }, "text": "", "attrs": { "item_count": 2 }, "children": [ { "id": "p187.7.1", "order": 16, "type": "list_item", "bbox": { "l": 42.96, "t": 621.5062, "r": 420.48, "b": 611.4277 }, "text": "a tax year in which a taxing unit affected by a disaster declaration calculates the tax rate under Tax Code Section 26.042; [p187.7.1.1]", "marker": "-", "children": [ { "id": "p187.7.1.1", "order": 17, "type": "text", "bbox": { "l": 42.96, "t": 621.5062, "r": 420.48, "b": 611.4277 }, "text": "⁴⁴", "attrs": { "inline": true, "text_offset": 124, "text_span": 12, "bbox_estimated": true } } ] }, { "id": "p187.7.2", "order": 18, "type": "list_item", "bbox": { "l": 43.2, "t": 607.8283, "r": 390.96, "b": 597.7498 }, "text": "a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); o[p187.7.2.1]r", "marker": "-", "children": [ { "id": "p187.7.2.1", "order": 19, "type": "text", "bbox": { "l": 43.2, "t": 607.8283, "r": 390.96, "b": 597.7498 }, "text": "⁴⁵", "attrs": { "inline": true, "text_offset": 110, "text_span": 12, "bbox_estimated": true } } ] } ] }, { "id": "p187.8", "order": 20, "type": "text", "bbox": { "l": 43.92, "t": 593.9104, "r": 556.32, "b": 575.1932 }, "text": "after Jan. 1, 2022, a 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 the required voter approval. [p187.8.1]", "children": [ { "id": "p187.8.1", "order": 21, "type": "formula", "bbox": { "l": 43.92, "t": 593.9104, "r": 556.32, "b": 575.1932 }, "text": "⁴⁶", "attrs": { "latex": "^{46}", "inline": true, "text_offset": 221, "text_span": 10, "bbox_estimated": true, "alt": "to the power of 46", "mathml": "46" } } ] }, { "id": "p187.9", "order": 22, "type": "text", "bbox": { "l": 36, "t": 571.8337, "r": 368.16, "b": 561.7552 }, "text": "This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 47" }, { "id": "p187.10", "order": 23, "type": "table", "bbox": { "l": 36.96, "t": 557.1959, "r": 565.44, "b": 168.9345 }, "text": "", "attrs": { "block_label": "table", "n_rows": 7, "n_cols": 3, "integrity": { "cells_checked": 21, "cells_flagged": 3, "flags": [ { "row": 4, "col": 2, "coverage": 0.5, "text": "$ 2,042,957 /$100" }, { "row": 5, "col": 2, "coverage": 0.5, "text": "$ 0.110373 /$100" }, { "row": 6, "col": 1, "coverage": 0.56, "text": "Total 2025 Voter-approval tax rate, including the unused in…" } ] } }, "children": [ { "id": "p187.10.1", "order": 24, "type": "table_cell", "bbox": { "l": 39.69, "t": 554.20709, "r": 52.504753, "b": 545.941179 }, "text": "Line", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p187.10.2", "order": 25, "type": "table_cell", "bbox": { "l": 218.5, "t": 553.72709, "r": 324.512534, "b": 545.461179 }, "text": "Unused Increment Rate Worksheet", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p187.10.3", "order": 26, "type": "table_cell", "bbox": { "l": 506.89, "t": 553.72709, "r": 547.966989, "b": 545.461179 }, "text": "Amount/Rate", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p187.10.4", "order": 27, "type": "table_cell", "bbox": { "l": 41.19, "t": 535.967091, "r": 50.726736, "b": 527.701179 }, "text": "64.", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.10.5", "order": 28, "type": "table_cell", "bbox": { "l": 58.53, "t": 535.967091, "r": 476.464441, "b": 450.538379 }, "text": "Year 3 Foregone Revenue Amount. Subtract the 2024 unused increment rate and 2024 actual tax rate from the 2024 voter-approval tax rate. Multiply the result by the 2024 current total value\\nA. Voter-approval tax rate (Line 68)\\nB. Unused increment rate (Line 67)\\nC. Subtract B from A\\nD. Adopted Tax Rate\\nE. Subtract D from C\\nF. 2024 Total Taxable Value (Line 60)\\nG. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero.................................................", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.10.6", "order": 29, "type": "table_cell", "bbox": { "l": 498.88, "t": 516.6940910000001, "r": 559.99992, "b": 450.068379 }, "text": "$ 0.932166 /$100\\n$ 0.052912 /$100\\n$ 0.879254 /$100\\n$ 0.794629 /$100\\n$ 0.084625 /$100\\n$ 1,729,977,940\\n$ 1,463,993", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.10.7", "order": 30, "type": "table_cell", "bbox": { "l": 41.19, "t": 435.63709, "r": 50.726736, "b": 427.371179 }, "text": "65.", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.10.8", "order": 31, "type": "table_cell", "bbox": { "l": 58.29, "t": 435.63709, "r": 476.464608, "b": 252.78837899999996 }, "text": "Year 2 Foregone Revenue Amount. Subtract the 2023 unused increment rate and 2023 actual tax rate from the 2023 voter-approval tax rate. Multiply the result by the 2023 current total value\\nA. Voter-approval tax rate (Line 67)\\nB. Unused increment rate (Line 66)\\nC. Subtract B from A\\nD. Adopted Tax Rate\\nE. Subtract D from C\\nF. 2023 Total Taxable Value (Line 60)\\nG. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero.................................................", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.10.9", "order": 32, "type": "table_cell", "bbox": { "l": 498.7, "t": 418.05409, "r": 559.99992, "b": 353.578379 }, "text": "$ 0.898755 /$100\\n$ 0.077162 /$100\\n$ 0.821593 /$100\\n$ 0.794629 /$100\\n$ 0.026964 /$100\\n$ 1,555,870,912\\n$ 419,525", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.10.10", "order": 33, "type": "table_cell", "bbox": { "l": 41.19, "t": 336.27709, "r": 50.726736, "b": 328.011179 }, "text": "66.", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.10.11", "order": 34, "type": "table_cell", "bbox": { "l": 58.29, "t": 359.494091, "r": 476.464441, "b": 261.9688 }, "text": "Year 1 Foregone Revenue Amount. Subtract the 2022 unused increment rate and 2022 actual tax rate from the 2022 voter-approval tax rate. Multiply the result by the 2022 current total value\\nA. Voter-approval tax rate (Line 67)\\nB. Unused increment rate (Line 66)\\nC. Subtract B from A\\nD. Adopted Tax Rate\\nE. Subtract D from C\\nF. 2022 Total Taxable Value (Line 60)\\nG. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero.................................................", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.10.12", "order": 35, "type": "table_cell", "bbox": { "l": 498.88, "t": 317.494091, "r": 559.99882, "b": 254.45837900000004 }, "text": "$ 0.871791 /$100\\n$ 0.066129 /$100\\n$ 0.805662 /$100\\n$ 0.794629 /$100\\n$ 0.011033 /$100\\n$ 1,445,111,789\\n$ 159,439", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.10.13", "order": 36, "type": "table_cell", "bbox": { "l": 40.95, "t": 237.63708999999994, "r": 50.731452, "b": 229.37117899999998 }, "text": "67.", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.10.14", "order": 37, "type": "table_cell", "bbox": { "l": 58.281034, "t": 237.63708999999994, "r": 430.92113, "b": 206.559979 }, "text": "Total Foregone Revenue Amount. Add Lines 64G, 65G and 66G\\n2025 Unused Increment Rate. Divide Line 67 by Line 22 of the No-New-Revenue Rate Worksheet. Multiply the result by 100", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.10.15", "order": 38, "type": "table_cell", "bbox": { "l": 389.28, "t": 335.3322, "r": 565.44, "b": 279.8663 }, "text": "$ 2,042,957 /$100", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1 } }, { "id": "p187.10.16", "order": 39, "type": "table_cell", "bbox": { "l": 41.19, "t": 214.84708999999998, "r": 50.726736, "b": 206.58117900000002 }, "text": "68.", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.10.17", "order": 40, "type": "table_cell", "bbox": { "l": 58.28, "t": 192.03709000000003, "r": 481.526536, "b": 174.53837899999996 }, "text": "Total 2025 voter-approval tax rate, including the unused increment rate. Add Line 68 to one of the following lines (as applicable): Line 50, Line 51 (counties), Line 59 (taxing units with additional sales tax) or Line 63 (taxing units with pollution)", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.10.18", "order": 41, "type": "table_cell", "bbox": { "l": 389.28, "t": 279.8663, "r": 565.44, "b": 224.4004 }, "text": "$ 0.110373 /$100", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1 } }, { "id": "p187.10.19", "order": 42, "type": "table_cell", "bbox": { "l": 41.19, "t": 192.03709000000003, "r": 50.726736, "b": 183.77117899999996 }, "text": "69.", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p187.10.20", "order": 43, "type": "table_cell", "bbox": { "l": 213.12, "t": 224.4004, "r": 389.28, "b": 168.9345 }, "text": "Total 2025 Voter-approval tax rate, including the unused increment rate. Add Line 68 to one of the following lines (as applicable): Line 50, Line 51 (counties), Line 59 (taxing units with additional sales tax) or Line 63 (taxing units with pollution)", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1 } }, { "id": "p187.10.21", "order": 44, "type": "table_cell", "bbox": { "l": 500.66, "t": 182.134091, "r": 561.3379, "b": 171.66420000000005 }, "text": "$ 1.018861 /$100", "attrs": { "row": 6, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } } ] }, { "id": "p187.11", "order": 45, "type": "footnote", "bbox": { "l": 34.8, "t": 95.5056, "r": 98.88, "b": 87.8267 }, "text": "[p187.11.1] Tex. Tax Code §26.013(b)", "attrs": { "block_label": "footnote" }, "children": [ { "id": "p187.11.1", "order": 46, "type": "text", "bbox": { "l": 34.8, "t": 95.5056, "r": 98.88, "b": 87.8267 }, "text": "⁴²", "attrs": { "inline": true, "text_offset": 0, "text_span": 11, "bbox_estimated": true } } ] }, { "id": "p187.12", "order": 47, "type": "footnote", "bbox": { "l": 34.8, "t": 88.0667, "r": 141.12, "b": 80.3879 }, "text": "[p187.12.1] Tex. Tax Code §§26.013(a)(1-a), (1-b), and (2)", "attrs": { "block_label": "footnote" }, "children": [ { "id": "p187.12.1", "order": 48, "type": "text", "bbox": { "l": 34.8, "t": 88.0667, "r": 141.12, "b": 80.3879 }, "text": "⁴³", "attrs": { "inline": true, "text_offset": 0, "text_span": 11, "bbox_estimated": true } } ] }, { "id": "p187.13", "order": 49, "type": "footnote", "bbox": { "l": 35.28, "t": 80.3879, "r": 141.12, "b": 72.709 }, "text": "[p187.13.1] Tex. Tax Code §§26.04(c)(2)(A) and 26.042(a)", "attrs": { "block_label": "footnote" }, "children": [ { "id": "p187.13.1", "order": 50, "type": "text", "bbox": { "l": 35.28, "t": 80.3879, "r": 141.12, "b": 72.709 }, "text": "⁴⁴", "attrs": { "inline": true, "text_offset": 0, "text_span": 11, "bbox_estimated": true } } ] }, { "id": "p187.14", "order": 51, "type": "footnote", "bbox": { "l": 35.28, "t": 75.1087, "r": 119.28, "b": 67.6698 }, "text": "[p187.14.1] Tex. Tax Code §526.0501(a) and (c)", "attrs": { "block_label": "footnote" }, "children": [ { "id": "p187.14.1", "order": 52, "type": "text", "bbox": { "l": 35.28, "t": 75.1087, "r": 119.28, "b": 67.6698 }, "text": "⁴⁵", "attrs": { "inline": true, "text_offset": 0, "text_span": 11, "bbox_estimated": true } } ] }, { "id": "p187.15", "order": 53, "type": "footnote", "bbox": { "l": 35.28, "t": 67.6698, "r": 118.8, "b": 60.7108 }, "text": "[p187.15.1] Tex. Local Gov't Code §120.007(d)", "attrs": { "block_label": "footnote" }, "children": [ { "id": "p187.15.1", "order": 54, "type": "text", "bbox": { "l": 35.28, "t": 67.6698, "r": 118.8, "b": 60.7108 }, "text": "⁴⁶", "attrs": { "inline": true, "text_offset": 0, "text_span": 11, "bbox_estimated": true } } ] }, { "id": "p187.16", "order": 55, "type": "footnote", "bbox": { "l": 35.52, "t": 60.2309, "r": 123.84, "b": 52.0721 }, "text": "47 Tex. Local Gov't Code §26.04(c)(2)(B)", "attrs": { "block_label": "footnote" } }, { "id": "p187.17", "order": 56, "type": "footer", "bbox": { "l": 189.84, "t": 39.594, "r": 417.12, "b": 30.2354 }, "text": "For additional copies, visit: comptroller.texas.gov/taxes/property-tax", "attrs": { "block_label": "footer" } }, { "id": "p187.18", "order": 57, "type": "footer", "bbox": { "l": 543.84, "t": 40.3139, "r": 567.36, "b": 30.2354 }, "text": "Page 8", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }