2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts
| Line | No-New-Revenue Tax Rate Worksheet | Amount/Rate |
|---|
| 19. | Total value of properties under protest or not included on certified appraisal roll.13\nA. Current year taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the appraisal district's value and the taxpayer's claimed value, if any, or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value under protest.14\nB. Current year value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but are not included in the appraisal roll certification. These properties also are not on the list of properties that 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 the total value of property not on the certified roll.15 + 0\nC. Total value under protest or not certified. Add A and B. | 69,786,308
69,786,308 |
| 20. | Current year tax ceilings. Counties, cities and junior colleges enter current 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. If your taxing unit adopted the tax ceiling provision in the prior year or a previous year for homeowners age 65 or older or disabled, use this step.16 | 0 |
| 21. | Anticipated contested value. Affected taxing units enter the contested taxable value for all property that is subject to anticipated substantial litigation.17 An affected taxing unit is wholly or partly located in a county that has a population of less than 500,000 and is located on the Gulf of Mexico.18 If completing this section, the taxing unit must include supporting documentation in Section 9.19 Taxing units that are not affected, enter 0. | 0 |
| 22. | Current year total taxable value. Add Lines 18E and 19C, then subtract Lines 20 and 21.20 | 1,850,941,511 |
| 23. | 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 property in territory annexed.21 | 0 |
| 24. | Total current year taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in the prior year. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the taxing unit after Jan. 1, of the prior year and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for the current year.22 | 38,635,541 |
| 25. | Total adjustments to the current year taxable value. Add Lines 23 and 24. | 38,635,541 |
| 26. | Adjusted current year taxable value. Subtract Line 25 from Line 22. | 1,812,305,970 |
| 27. | Current year NNR tax rate. Divide Line 17 by Line 26 and multiply by 100.23 | 0.737013 /100 |
| 28. | COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the current year county NNR tax rate.24 | 0/100 |
The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax rate is split into two separate rates:
Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the 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.
Debt Rate: The debt rate includes the debt service necessary to pay the 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 tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit's debt service will cause the NNR tax rate to be higher than the voter-approval tax rate.
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