| Line | Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet | Amount/Rate |
|---|
| 63. | 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). | 0.908488/$100 |
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.42 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.43
The difference between the adopted tax rate and adjusted voter-approval tax rate is considered zero in the following scenarios:
a tax year in which a taxing unit affected by a disaster declaration calculates the tax rate under Tax Code Section 26.042;44
a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 45 or
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.46
This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 47
| Line | Unused Increment Rate Worksheet | Amount/Rate |
|---|
| 64. | 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................................................. | $ 0.932166 /$100\n$ 0.052912 /$100\n$ 0.879254 /$100\n$ 0.794629 /$100\n$ 0.084625 /$100\n1,729,977,940n 1,463,993 |
| 65. | 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................................................. | $ 0.898755 /$100\n$ 0.077162 /$100\n$ 0.821593 /$100\n$ 0.794629 /$100\n$ 0.026964 /$100\n1,555,870,912n 419,525 |
| 66. | 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................................................. | $ 0.871791 /$100\n$ 0.066129 /$100\n$ 0.805662 /$100\n$ 0.794629 /$100\n$ 0.011033 /$100\n1,445,111,789n 159,439 |
| 67. | Total Foregone Revenue Amount. Add Lines 64G, 65G and 66G
2025 Unused Increment Rate. Divide Line 67 by Line 22 of the No-New-Revenue Rate Worksheet. Multiply the result by 100 | $ 2,042,957 /$100 |
| 68. | 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) | $ 0.110373 /$100 |
| 69. | 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) | $ 1.018861 /$100 |