| Line | Voter-Approval Tax Rate Worksheet | Amount/Rate |
|---|---|---|
| 51. | COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the current year county voter-approval tax rate. | $ 0.000000 /$100 |
Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales tax tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue. This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the additional sales tax.
| Line | Additional Sales and Use Tax Worksheet | Amount/Rate |
|---|---|---|
| 52. | Taxable Sales. For taxing units that adopted the sales tax in November of the prior tax year or May of the current tax year, enter the Comptroller's estimate of taxable sales for the previous four quarters.35 Estimates of taxable sales may be obtained through the Comptroller's Allocation Historical Summary webpage.\nTaxing units that adopted the sales tax before November of the prior year, enter 0. | 0 |
| 53. | Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of estimated sales tax revenue.36\nTaxing units that adopted the sales tax in November of the prior tax year or in May of the current tax year. Multiply the amount on Line 52 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95.37\n- or -\nTaxing units that adopted the sales tax before November of the prior year. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95. | 1,495,673 |
| 54. | Current year total taxable value. Enter the amount from Line 22 of the No-New-Revenue Tax Rate Worksheet. | 1,850,941,511 |
| 55. | Sales tax adjustment rate. Divide Line 53 by Line 54 and multiply by 100. | 0.080806 /100 |
| 56. | Current year NNR tax rate, unadjusted for sales tax.38 Enter the rate from Line 27 or 28, as applicable, on the No-New-Revenue Tax Rate Worksheet. | 0.737013 /100 |
| 57. | Current year NNR tax rate, adjusted for sales tax. Taxing units that adopted the sales tax in November the prior tax year or in May of the current tax year. Subtract Line 55 from Line 56. Skip to Line 58 if you adopted the additional sales tax before November of the prior tax year. | 0.737013 /100 |
| 58. | Current year voter-approval tax rate, unadjusted for sales tax.39 Enter the rate from Line 50, Line D50 (disaster) or Line 51 (counties) as applicable, of the Voter-Approval Tax Rate Worksheet. | 0.989294 /100 |
| 59. | Current year voter-approval tax rate, adjusted for sales tax. Subtract Line 55 from Line 58. | 0.908488 /100 |
A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building, installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The taxing unit's expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control.
This section should only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution.
| Line | Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet | Amount/Rate |
|---|---|---|
| 60. | Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter from TCEQ.40 The taxing unit shall provide its tax assessor-collector with a copy of the letter.41 | 0 |
| 61. | Current year total taxable value. Enter the amount from Line 22 of the No-New-Revenue Tax Rate Worksheet. | 1,850,941,511 |
| 62. | Additional rate for pollution control. Divide Line 60 by Line 61 and multiply by 100. | 0.000000 /100 |
35 Tex. Tax Code §26.041(d)
37 Tex. Tax Code §26.041(d)
38 Tex. Tax Code 26.04(c)
39 Tex. Tax Code 26.04(c)
40 Tex. Tax Code 26.045(d)
41 Tex. Tax Code 526.045(i)