HomeMy WebLinkAboutORD 2026-52 - Levy Tax Rate for Tax Year 2026ORDINANCE NO. oZOaC 5 2
AN ORDINANCE LEVYING A TAX RATE FOR THE CITY OF
GEORGETOWN, TEXAS, FOR THE TAX YEAR 2026; REPEALING
CONFLICTING ORDINANCES AND RESOLUTIONS; INCLUDING A
SEVERABILITY CLAUSE; AND ESTABLISHING AN EFFECTIVE
DATE.
WHEREAS, the City of Georgetown, Texas is an incorporated Home Rule municipality
dependent upon taxes to provide its citizens with services; and
and
WHEREAS, the City of Georgetown, Texas published the required notices; and
WHEREAS, the City of Georgetown, Texas held a public hearing on August 25, 2026;
WHEREAS, all notification and public hearing requirements have been satisfied; and
WHEREAS, the City Council finds it necessary to levy taxes for the 2027 fiscal year for
the City of Georgetown, Texas; and
WHEREAS, this tax rate will raise more taxes for maintenance
and operations than last year's tax rate; and
WHEREAS, the tax rate will effectively be raised by positive
4.32 percent and will raise taxes for maintenance and operations
on a $100,000 home by approximately positive $4.66;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF GEORGETOWN, TEXAS, THAT:
SECTION 1. The meeting at which this ordinance was approved was conducted in
compliance with the Texas Open Meetings Act, Texas Government Code, Chapter 551.
SECTION 2. The facts and recitations contained in the preamble of this ordinance are
hereby found and declared to be true and correct and are incorporated by reference herein and
expressly made a part hereof, as if copied verbatim.
SECTION 3. The City Council of the City of Georgetown (the "City Council") hereby
finds that all of the prerequisites to the levying of a tax rate for this City for the tax year 2026,
(including, without limitation, certifications, notices, submittals, and public hearings) as required
by law have been complied with.
Ordinance No. d qv G , SI Page 1 of 2
Description: Levy Tax Rate for Tax Year 2026
Date Approved: August 25, 2026
SECTION 4. The City Council does hereby levy and adopt the tax rate on $100 valuation
for the tax year 2026 as follows:
$0.112630 for the purpose of maintenance and operation
$0.250537 for the principal and interest on debt of this city
$0.363167 total tax rate
SECTION 5. All ordinances or resolutions that conflict with the provisions of this
ordinance are hereby repealed, and all other ordinances or resolutions of the City not in conflict
with the provisions of this ordinance shall remain in full force and effect.
SECTION 6. If any provision of this ordinance, or application thereof, to any person or
circumstance, shall be held invalid, such invalidity shall not affect the other provisions, or
application thereof, of this ordinance, which can be given effect without the invalid provision or
application, and to this end the provisions of this ordinance are hereby declared to be severable.
SECTION 7. The Mayor is hereby authorized to sign this ordinance and the City
Secretary to attest. This Ordinance shall become effective and be in full force and effect in
accordance with the provisions of the City Charter of the City of Georgetown.
PASSED AND APPROVED on First Reading on the 251h day of August, 2026.
PASSED AND APPROVED on Second Reading on the 8°may of September, 2026.
ATTEST:
Robyn Dens orc
City Secretary
APPROVED AS TO FORM:
Skye Masson
City Attorney
THE JtITY 04� GEORGETOWN:
Josh Schroeder
M or
Ordinance No. �-52- Page 2 of 2
Description: Levy Tax Rate for Tax Year 2026
Date Approved: August 25, 2026
50-212
Notice About 2026 Tax Rates
Property Tax Rates in City of Georgetown.
This notice concerns the 2026 property tax rates for City of Georgetown.
This notice provides information about two tax rates used in adopting the current tax year's tax rate. The no -new -revenue tax rate
would Impose the same amount of taxes as last year if you compare properties taxed in both years. In most cases, the voter -approval
tax rate is the highest tax rate a taxing unit can adopt without holding an election. In each case, these rates are calculated by
dividing the total amount of taxes by the current taxable value with adjustments as required by state law. The rates are given per
$100 of property value.
This year's no -new -revenue tax rate .............................................. $0.362168/$100.
This year's voter -approval tax rate ................................................ $0.363167/$100.
To see the full calculations, please visit https://wiIcotx.gov/propertytax for a copy of the Tax Rate Calculation Worksheet.
Unencumbered Fund Balances.
The following estimated balances will be left in the taxing unit's accounts at the end of the fiscal year. These balances are not
encumbered by corresponding debt obligation.
Type of Fund
Balance
M&O Funds
$0
I&S Funds
$0
Current Year Debt Service.
The following amounts are for long-term debts that are secured by property taxes. These amounts will be paid from upcoming
property tax revenues (or additional sales tax revenues, if applicable).
Principal or Contract Payment
Interest to be Paid
Other
Total
Description of Debt
To be Paid From Property
From Property
Amounts To
Payment
Taxes
Taxes
be Paid
Other City Facilities
$6,213,811
$3,988,922
$10,202,733
Parks and Recreation
$2,283,150
$1,488,756
$3,771,906
Public Safety
$6,947,250
$3,433,394
$10,380,644
1$21,338,013
Streets and Transportation
$11,802,100
$9,535,913
Total required for 2026 debt service $ 45,693,296
- Amount (if any) paid from funds listed in unencumbered funds $ 7,212,686
- Amount (if any) paid from other resources $ 1,250,000
- Excess collections last year $ 0
= Total to be paid from taxes in 2026 $ 37,230,610
+ Amount added in anticipation that the taxing unit will collect
only 100.000000% of its taxes in 2026 $ 0
= Total Debt Levy $ 37,230,610
This notice contains a summary of the no -new -revenue and voter -approval calculations as certified by Catherine Totty, Williamson
County Tax Assessor/Collector, 07/31/2026.
Visit Texas.gav/PropertyTaxes to find a link to your local property tax database on which you can easily access information regarding
your property taxes, including information about proposed tax rates and scheduled public hearings of each entity that taxes your
property.
The 86th Texas Legislature modified the manner in which the voter -approval tax rate is calculated to limit the rate of growth of
property taxes in the state.
2026 Tax Rate Calculation Worksheet
Taxing Units Other Than School Districts or Water Districts
City of Georgetown
Taxing Unit Name
510 W 9th Street, Georgetown, TX, 78626
Taxing Unit's Address, City, State, ZIP Code
(512) 930-3652
Phone (area code and number)
https://georgetowntexas.gov
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 tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser
delivers to the 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 the tax rates and used 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 this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 373 and JETI Agreements or
Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 and JETI Agreements.
Water districts as defined under Water Code Section 49.001(1) do 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 units in determining tax rates. The information provided in this worksheet is offered as technical assistance
and not legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption.
Taxing units must include a hyperlink to a document that evidences the accuracy of each entry in the worksheet other than an entry making a mathematical calculation.' Source
materials must contain data for all worksheets used, including supplemental worksheets.
Insert hyperlink:
https://www.wilcotx.gov/DocumentGenterNiew/20671 /City -of -Georgetown
•N 1: No -New -Revenue Tax Rate
The NNR tax rate enables the public to evaluate the relationship between taxes forth e prior year and for the current year based on a tax rate that would produce the same amount
of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease.
The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies.
While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax
rate separately for the maintenance and operations tax and the debt tax, then add the two components together.
Amount/Rate
71a,t
r total taxable value. Enter the amount of the prior year taxable value on the prior year tax roll today. Include any adjustments since
certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over -appraisal corrections from these adjustments. Exclude
rty value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value
of homesteads with tax ceilings (will deduct in Line 2) and the captured value for tax increment financing (adjustment is made by deducting TIF
taxes, as reflected in Line 17)? $ 19,762,602,479
2. Prior year tax ceilings. Counties, cities and 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. If your taxing unit adopted the tax
ceiling provision last year or a prior year for homeowners age 65 or older or disabled, use this step' $ 5,128,814,596
3. Preliminary prior year adjusted taxable value. Subtract Line 2 from Line 1. $ 14,633,787,883
4. Prior year total adopted tax rate. I s 0 353000
5. Prior year taxable value lost because court appeals of ARB decisions reduced the prior year's appraised value.
A. Original prior year ARB values; ....................................................................... $ 1,549,090,000
B. Prior year values resulting from final court decisions: .................................. ............. _$ 1,431,485,747
C. Prior year value loss. Subtract B from A.' $ 117,604,253
' Tex. Tax Code §§5.07(g)(4) and 26.04(d-1)
'Tex. Tax Code §26Al2(14)
' Tex.Tax Code §26.012(14)
`Tex.Tax Code §26.012(13)
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax
50-856 - 5-26/15
2026 Tax Rate Calculation Worksheet— Taxing Units Other Than School Districts or Water Districts Form 50-856
Line No -New -Revenue Tax Rate Worksheet Amount/Rate
6. Prior year taxable value subject to an appeal under Chapter 42r as of July 25.
A. Prior year ARB certified value: ........ $ 598,113,774
................ ..............
B. Prior year disputed value:.... ... ...... - $ 41,867,964
C. Prior year undisputed value. Subtract B from A.' $ 556,245,810
7. Prior year Chapter 42 related adjusted values. Add Line 5C and Line 6C. $ 673,850,063
8. Prior year taxable value, adjusted for actual and potential court -ordered adjustments. Add Line 3 and Line 7. $ 15,307,637,946
9. Prior year taxable value of property in territory the taxing unit deannexed after Jan.1 of the prior year. Enter the prior year value
of property in deannexed territory. 6 $ 0
10. Prior year taxable value lost because property first qualified for an exemption in the current year. If the 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. Note that lowering the amount or 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:......... ... $ 4,730
B. Partial exemptions. Current year exemption amount or current year percentage exemption
times prior year value: .............+ $ 173,882,026
................................................................
C. Value loss. Add A and B.' $ 173,886,756
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 public access airport special appraisal in the current year. Use only properties that qualified for the first time in the
current year; do not use properties that qualified in the prior year.
A. Prior year market value: . ................................................................... .. $ 0
B. Current year productivity or special appraised value:...... ...................................... ... -$ 0
C. Value loss. Subtract B from A. a $ 0
12. Total adjustments for lost value. Add Lines 9, 10C and 11 C. $ 173,886,756
13. Prior year captured value of property in a TIF. Enter the total value of the prior year captured appraised value of property taxable by a
taxing unit in a tax increment financing zone for which the prior year taxes were deposited into the tax increment fund. 'if the taxing unit
has no captured appraised value in line 18D, enter 0. $ 574,241,622
14. Prior year total value. Subtract Line 12 and Line 13 from Line 8. $ 14,559,509,568
15. Adjusted prior year total levy. Multiply Line 4 by Line 14 and divide by $100. $ 51,395,068
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 for the prior tax year. This line applies only to tax years preceding the prior tax year. '0 $ 540,101
17. Adjusted prior year levy with refunds. Add Lines 15 and 16. " - - - - - I $ 51,935,169
s Tex.Tax Code §26.012(13)
'Tex. Tax Code §26.012(15)
'Tex, Tax Code §26.012(15)
'Tex. Tax Code §26.012(15)
'Tex. Tax Code §26.03(c)
10 Tex. Tax Code §26.012(13)
"Tex. Tax Code §26.012(13) and (15)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
2026 Tax Rate Calculation Worksheet—Taxing Units Other Than School Districts or Water Districts Form 50-856
Line ew evenue Tax Ka e or s ee Amount/Rate
18. Total current year taxable value on the current year certified appraisal roll today, This value includes only certified values or certified
estimate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include
homeowners age 65 or older or disabled. 12
A. Certified values: ...................................................................................... 5 20,024,990,223
B. Counties: Include railroad rolling stock values certified by the Comptroller's office:. ...................... + $ 0
C. Pollution control and energy storage system exemption: Deduct the value of property exempted
for the current tax year for the first time as pollution control or energy storage system property:........... -S 0
D. Tax increment financing: Deduct the current year captured appraised value of property taxable
by a taxing unit in a tax increment reinvestment zone for which the current year taxes will be deposited
into the tax increment fund, Do not include any new property value that will be included in Line 24 below."
Adjustments to the taxable value must be calculated separately for each reinvestment zone using
Form 50-110.14 Enterthetotalfrom Form 50-110.......................... 582 008,990
E, Total current year value. Add A and B, then subtract C and D. $ 19,442,981,233
19. I Total value of properties under protest or not included on certified appraisal roll. 15
A. 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
ofthese values. Enter the total value under protest. 11...... S 404,515.678
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 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, 1' .............................. + 5 0
C. Total value under protest or not certified. Add A and B. 5 404,515,678
T _
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." S 4,987,198.129
21. Anticipated contested value. Affected taxing units enter the contested taxable value for all property that is subject to anticipated
substantial litigation.11 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.20 If completing this line, the taxing unit must include supporting documentation in Section 91'
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 21.11 $ 14,860,298,782
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. 23 $ 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. 14 S 520,247,012
"Tex.Tax Code §§26.012(6) and 26.04(c-2)
"Tex.Tax Code §26.03(c)
" Tex.Tax Code §26.03(e)
"Tex.Tax Code §26.01(c) and (d)
'F Tex.Tax Cade §26,01(c)
"Tex.Tax Code §26,01(d)
'a Tex.Tax Code §26.012(6)(B)
'9 Tex.Tax Code §§26,012(6)(C) and 26.012(1-b)
10 Tex.Tax Code §26.012(1-a)
2' Tex.Tax Code §26,04(d-3)
"Tex.Tax Code §26.012(6)
Tex.Tax Code §26.012(17)
"Tex.Tax Code §26.012(17)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3
2026 Tax Rate Calculation Worksheet— Taxing Units Other Than School Districts or Water Districts Form 50-856
Line No -New -Revenue Tax Rate Worksheet Amount/Rate
25. Total adjustments to the current year taxable value. Add Lines 23 and 24. $ 520,247,012
26. Adjusted current year taxable value. Subtract Line 25 from Line 22, $ 14,340,051,770
27. Current year NNR tax rate. Divide Line 17 by Line 26 and multiply by $100. 25 $ 0.362168 /$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. $ 0.000000 /$100 i
The voter -approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the tax rate. The type of taxing unit will
determine the rate components that apply to a taxing units' overall voter -approval tax rate.
The voter -approval tax rate for a county is the sum of the voter -approval tax rates calculated for each type of tax the county levies. In most cases the voter -approval tax rate
exceeds the no -new -revenue tax rate, but occasionally decreases in a taxing unit's debt service will cause the NNR tax rate to be higher than the voter -approval tax rate.
SECTION 2: Maintenance and Operations (M&O) and Debt Tax Rate Worksheet
This section calculates two components of the voter -approval tax rate:
1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year
plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations.
2. Debt Rate: The debt rate includes the minimum dollar amount required to be paid toward debt service for the current year." This rate accounts for principal and interest on
bonds and other debt secured by property tax revenue.
Line - M&O and Debt Tax Rate Worksheet
1 29. Prior year M&O tax rate. Enter the prior year M&O tax rate. s .0.113871 /$t00
30. Prior year taxable value, adjusted for actual and potential court -ordered adjustments. Enter the amount in Line 8 of the No -New -Revenue
Tax Rate Worksheet. S 15,307,637,946
31. Total prior year M&O levy. Multiply Line 29 by Line 30 and divide by $100. S 17,430.910
32. Adjusted prior year levy for calculating NNR M&O rate.
A. M&O taxes refunded for years preceding the prior tax year. Enter the amount of M&O 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 and Tax Code Section 31.11 payment errors. Do not
include refunds for tax year 2025. This line applies only to tax years preceding the prior tax year............
B. Prior year taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment
zone as agreed by the taxing unit. If the taxing unit has no current year captured appraised value in
Line 18D, enter 0....................................................................................... — $ 29
7
C. Prior year transferred function. If discontinuing all of a department, function or activity and
transferring it to another taxing unit by written contract, enter the amount spent by the taxing
unit discontinuing the function in the 12 months preceding the month of this calculation. If the
taxing unit did not operate this function for this 12-month period, use the amount spent in the last
full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function
will subtract this amount in D below. The taxing unit receiving the function will add this amount in
Dbelow. Other taxing units enter 0..................................................................... +/- $ 0
D. Prior year M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if
discontinuing function and add if receiving function.................. S.-1,849,450
E. Add Line 31 to 32D. S 15,581,510
33. Adjusted current year taxable value. Enter the amount in Line 26 of the No -New -Revenue Tax Rate Worksheet. $ 14,340,051,770
34. Current year NNR M&O rate (unadjusted). Divide Line 32E by Line 33 and multiply by $100. I $ 0.108657 /$too
21 Tex Tax Code §26.04(c)
zE Tex. Tax Code §26,04(d)
"Tex. Tax Code §26.012(3)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4
2026 Tax Rate Calculation Worksheet— Taxing Units Other Than School Districts or Water Districts
Form 50-856
Line M&O and Debt Tax Rate Worksheet Amount/Rate
35. Rate adjustment for state criminal justice mandate."
A. Current year state criminal justice mandate. Enter the amount spent by a county in the previous 12 months
providing for the maintenance and operation cost of keeping inmates in county -paid facilities after they
have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ _0
B. Prior year state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to
the previous 12 months providing for the maintenance and operation cost of keeping inmates in
county -paid facilities after they have been sentenced. Do not include any state reimbursement received i
by the county for the same purpose. Enter zero if this is the first time the mandate applies ................. —$ 0
C. Subtract B from A and divide by Line 33 and multiply by $100.............. $ 0_000000 /$100
D. Enter the rate calculated in C. If not applicable, enter 0.
36. Rate adjustment for indigent healthcare expenditures."
A. Current year indigent health care expenditures. Enter the amount paid by a taxing unit providing for the
maintenance and operation cost of providing indigent health care for the period beginning on
July 1, of the prior tax year and ending on June 30, of the current tax year, less any state assistance received
for the same purpose................................................................................... $ 0
B. Prior year indigent health care expenditures. Enter the amount paid by a taxing unit providing for
the maintenance and operation cost of providing indigent health care for the period beginning
on July 1, 2024 and ending on June 30, 2025, less any state assistance received
for the same purpose ............................ —S 0
C. Subtract B from A and divide by Line 33 and multiply by$100............................................ $ 0.000000 /5100
D. Enter the rate calculated in C. If not applicable, enter 0.
37. Rate adjustment for county indigent defense compensation. 30
A. Current year indigent defense compensation expenditures. Enter the amount paid by a county
to provide appointed counsel for indigent individuals and 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 prior
tax year and ending on June 30,of the current tax year, less any state grants received by the county
forthe same purpose...................................................................................
$0
B. Prior year indigent defense compensation expenditures. Enter the amount paid by a county to
provide appointed counsel for indigent individuals and fund the operations of a public defender's
office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2024 and
ending on June 30, 2025, less any state grants received by the county for the same purpose ............... $ 0
C. Subtract B from A and divide by Line 33 and multiply by$100............................................ $ O.O00000 /$100
D. Multiply B by 0.05 and divide by Line 33 and multiply by$100............................................ $ 0.000000 /$100
E. Enter the lesser of C and D. If not applicable, enter 0.
38. Rate adjustment for county hospital expenditures. 31
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,
of the prior tax year and ending on June 30, of the current tax year ................... 0
B. Prior 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, 2024 and
ending on June 30, 2025 ....................................... 0
C. Subtract B from A and divide by Line 33 and multiply by$100............................................ $ 0.000000 /$100
D. Multiply B by 0.08 and divide by Line 33 and multiply by$100............................................ $ 0.000000 /$100
E. Enter the lesser of C and D, if applicable. If not applicable, enter 0.
"Tex. Tax Code §26.044
" Tex. Tax Code §26.0441
3° Tex. Tax Code §26.0442
" Tex. Tax Code §26.0443
$ 0.000000 /$too
$ 0.000000 /$100
$ 0.000000 /$100
$ 0.000000 /$100
For additional copies, visit: comptroIIer.texas.gov/taxes/property-tax Page 5
2026 Tax Rate Calculation Worksheet- Taxing Units Other Than School Districts or Water Districts
Form 50-856
Line -_—, AdAw M&O and Debt Tax Rate Worksheet
39. Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding
municipality for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to
municipalities with a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code
Section 26.0444 for more information.
A. Amount appropriated for public safety in the prior year. Enter the amount of money appropriated for
public safety in the budget adopted by the municipality for the preceding fiscal year ...................... $ 0
B. Expenditures for public safety in the prior year. Enter the amount of money spent by the municipality
for public safety during the preceding fiscal year ............................. 0
C. Subtract B from A and divide by Line 33 and multiply by $100 ......................... $ 0_000000 /$100
D. Enter the rate calculated in C. If not applicable, enter 0.
40. Adjusted current year NNR M&O rate. Add Lines 34, 35D, 36D, 37E, and 38E. Subtract Line 39D.
41. 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&O expenses in the prior year should complete this line. These entities will deduct the sales tax
gain rate for the current year 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, if any.
Counties must exclude any amount that was spent for economic development grants from the amount
of sales tax spent...................... $ 3,518,820
B. Divide Line 41A by Line 33 and multiply by$100................................. .. . .... .. . ... $ 0.024538 /$100
C. Add Line 41 B to Line 40.
12. Current year voter -approval M&O rate. Enter the rate as calculated by the appropriate scenario below.
Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 41 C by 1.08.
-or-
Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 41 C by 1.035.
42. Disaster Line 42 (D42): Current year voter -approval M&O rate for taxing unit affected by disaster declaration. " If the taxing
unit is located in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for
property located in the taxing unit, the governing body may direct the person calculating the voter -approval tax rate to calculate a
rate equal to the lesser of:
A. The voter -approval tax rate calculated in the manner provided for a special taxing unit.
Multiply line 41C by 1.08 33............................................................................. $ 0.143850 /$100
-or-
B. The voter -approval M&O tax rate calculated in the manner provided for a taxing unit other than
a special taxing unit plus the disaster relief rate.'" Complete Section 5 through Line 68 to complete D42(B).
a. Enter the disaster relief cost....................................................................... $
b. Disaster relief rate. Divide Line D42(B)(a) by Line 26 and multiply by 100 ............................ $ 5100
c. Add Line D42(B)(b)to Line 42....................................................................... S /$1oo
d. Enter the current year unused increment rate from Line 68........................................ $ /$100
e Add Line D42(c)to Line D42(d)...................................................................... $ /$100
The taxing unit shall continue to calculate the voter -approval tax rate in this manner until the earlier of:
1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value
of the tax year in which the disaster occurred; or
2) the third tax year after the tax year in which the disaster occurred.
C. Enter Line D42(A) if less than Line D42(B)(e). If Line D42(B)(e) is less than line D42(A), enter Line D42(B)(c). 31
If the taxing unit does not qualify, do not complete Disaster Line 42 (Line D42).
" Tex. Tax Code §26.042
" Tex. Tax Code 426.042(a-2)(1)
Tex.Tax Code 4426.042(a-1) and 26.042(a-2)(2)
" Tex. Tax Code 426.042(a-2)
Amount/Rate
$ 0.000000 _ /Sloo
S 0.108657 /$100
$ 0.133195 /$100
$ 0.137856 /$100
$ /5100
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6
2026 Tax Rate Calculation Worksheet— Taxing Units Other Than School Districts or Water Districts
Line _AA M&O and Debt Tax Rate Worksheet
43. Total current year debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will
be paid on debts that:
(1) are paid by property taxes;
(2) are secured by property taxes;
(3) are scheduled for payment over a period longer than one year; and
(4) are not classified in the 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. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation,
or other evidence of indebtedness on or after Sept.1, 2021, verify if it meets the amended definition of debt before including it here. 36
Enter debt amount . $ 45,693,296
B. Subtract unencumbered fund amount used to reduce total debt ........................... ... — $ 7,212,686
C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .... . .... ........ —$ 0
D. Subtract amount paid from other resources ................................................. — $ 1,250,000
E. Adjusted debt. Subtract B, C and D from A.
44. Certified prior year excess debt collections. Enter the amount certified by the collector. 31
45. Adjusted current year debt. Subtract Line 44 from Line 43E.
46. Current year anticipated collection rate.
A. Enter the current year anticipated collection rate certified by the collector. as
B. Enter the prior year actual collection rate................................................................
C. Enter the 2024 actual collection rate....................................................................
D. Enter the 2023 actual collection rate....................................................................
E. If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest
collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the
prior three years, enter the rate from A. Note that the rate can be greater than 100%. 39
47. Current year debt adjusted for collections. Divide Line 45 by Line 46E.
48. Current year total taxable value. Enter the amount on Line 22 of the No -New -Revenue Tax Rate Worksheet.
49. Current year debt rate. Divide Line 47 by Line 48 and multiply by $100.
50. Current year voter -approval M&O rate plus current year debt rate. Add Lines 42 and 49.
Form 50-856
Amount/Rate
37,230,610
$0
$ 37,230,610
100.00
%
98.83
%
98.16
98.96
100.00 %
D50. Disaster Line 50 (D50): Current year voter -approval M&O and debt tax rate for taxing unit affected by disaster declaration.
Complete this line if the taxing unit calculated the voter -approval M&O tax rate in the manner provided by Line D42,
Add Line D42(C) and 49.
$ 37,230,610
$ 14,860,298,782
s 0.250537 /$100
$ 0.388393 /$100
$ /$100
51. COUNTIES ONLY. Add together the voter -approval M&O and debt tax rates for each type of tax the county levies. The total is the current year
county voter -approval M&O and debt tax rate. $ 0.000000 /$100
" Tex. Tax Code §26 012(7)
"Tex. Tax Code §§26.012(10) and 26.04(b)
" Tex. Tax Code §26.04(b))
"Tex. Tax Code §26.04(h), (h-1) and (h-2)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 7
2026 Tax Rate Calculation Worksheet— Taxing Units Other Than School Districts or Water Districts
Form 50-856
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. 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.
52.
53.
54.
Additional Sales and Use Tax Worksheet
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.40 Estimates of taxable sales may be obtained through the
Comptroller's Allocation Historical Summary webpage.
Taxing units that adopted the sales tax before November of the prior year, enter 0. s 0
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. 1'
Taxing 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."
-or-
Taxing 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.
Current year total taxable value. Enter the amount from Line 22 of the No -New -Revenue Tax Rate Worksheet.
i 55. Sales tax adjustment rate. Divide Line 53 by Line 54 and multiply by $100.
56. Current year NNR tax rate, unadjusted for sales tax." Enter the rate from Line 27 or 28, as applicable, on the No -New -Revenue Tax
Rate Worksheet,
$3,748.724
$ 14,880,298,782
$ 0.025226 /$100
$ 0.362168 /$too
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. $ /$100
58. 1Current year voter -approval tax rate, unadjusted for sales taxi Enter the rate from Line 50, Line D50 (disaster) or Line 51 (counties)
as applicable, of the M&O and Debt Tax Rate Worksheet $ 0.388393 4100
59. Current year voter -approval tax rate, adjusted for sales tax. Subtract Line 55 from Line 58,
$ 0.363187 �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.
Lin Adjustment for Pollution Control Requirements Worksheet
i
60. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter
from TCEQ. 95 The taxing unit shall provide its tax assessor -collector with a copy of the letter. 56 $
61. I Current year total taxable value. Enter the amount from Line 22 of the No -New -Revenue Tax Rate Worksheet. I s
62. Additional rate for pollution control. Divide Line 60 by Line 61 and multiply by $100. $ /$100
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). S %5100
u. Tex.Tax Code §26.041(d)
" Tex.Tax Code §26.041(i)
" Tex.Tax Cade §26-041(d)
" Tex.Tax Code §26.04(c)
"Tex.Tax Code §26.04(c)
Tex.Tax Code §26.045(d)
Tex.Tax Code §26.045(i)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8
2026 Tax Rate Calculation Worksheet- Taxing Units Other Than School Districts or Water Districts Form 50-856
SECTION-• Increment Rate
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. "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. 48
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;'y
a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26,0501(a); 50 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. 51
This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. sz
764Y..,,
nused Increment Rate Worksheet Amount/Rate
3 Foregone Revenue Amount. Subtract the 2025 unused increment rate and 2025 actual tax rate from the 2025 voter -approval
tax rate. Multiply the result by the 2025 current total value
A. Voter -approval tax rate (Line 69)...................................... .............................................................
B. Unused increment rate (Line 68)...........
C.Subtract B from A...................................................................................................................
D. Adopted Tax Rate...................................................................................................................
E. Subtract D from C. .
F. 2025 Total Taxable Value (Line 61)....................................................................................................
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero ................................................
65. Year 2 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
A. Voter -approval tax rate (Line 68).....................................................................................................
B. Unused increment rate (Line 67).....................................................................................................
C.Subtract B from A...................................................................................................................
D. Adopted Tax Rate...................................................................................................................
E. Subtract D from C......................................................,............................................................
F. 2024 Total Taxable Value (Line 60).......................................................................... .. ......................
G. Multiply E by F and divide the results by $100, If the number is less than zero, enter zero.... ..... ........... .. .. ........... ..
1
66. Year 1 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
A. Voter -approval tax rate (Line 67)..... . ......... .... ............... ..... .... . . ..
B. Unused increment rate (Line 66)....... ............................................................................................
C.Subtract B from A......................................... ......... . .... ..................... ........ .. .. .. .. ... ..
D. Adopted Tax Rate ........................................... ......................................... ............................
E.Subtract D from C...................................................................................................................
F. 2023 Total Taxable Value (Line 60)..........................................................
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero ................................. ..... .....
67. Total Foregone Revenue Amount. Add Lines 54G, 65G and 66G
2026 Unused Increment Rate. Divide Line 67 by Line 22 of the No -New -Revenue Rate Worksheet. Multiply the result by 100
Total 2026 voter -approval tax rate. Add Line 68 to one of the following lines (as applicable): Line 50, Line D50 (only if Line D42(B)
was used), Line 51 (counties), Line 59 (taxing units with additional sales tax) or Line 63 (taxing units with pollution)
"Tex.Tax Code §26.013(b)
'Tex. Tax Code §26.013(a)(1-a), (1-b), and (2)
"Tex. Tax Code §§26.04(c)(2)(A) and 26.042(a)
'0 Tex. Tax Code §26.0501(a) and (c)
" Tex. Local Gov't Code §120.007(d)
" Tex. Local Gov't Code §26.04(c)(2)M
S 0.353152 /S100
S 0.000345 15100
S 0.352807 /S100
S 0.353000 /S100
S-0.000193 /5100
S 15,132,143,197
$0
S 0.364820 /5100
S 0.000523 /5100
S 0.364297 /S100
S 0.364700 /5100
S-0.000403 /5100
$ 13r419.113;943
50
S 0.374698 /S100
S 0.000762 /Slop
S 0.373936 /5100
S 0.374000 /5100
s-0.000064 /5100
S 12,270,406,860
$0
5 0.000000
S 0.000000 /5100
$0.363167 /5100
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 9
2026Tax Rate Calculation Worksheet—Taxing Units Other Than School Districts or Water Districts
Form 50-856
The de minimis rate is the rate equal to the sum of the no -new -revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit. 53
This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 54
Line
De M nfmisRateWorksheet
70. Adjusted current year NNR M&O tax rate. Enter the rate from Line 40 of the M&O and Debt Tax Rate Worksheet.
71. Current year total taxable value. Enter the amount on Line 22 of the No -New -Revenue Tax Rate Worksheet.
72. Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 71 and multiply by $100.
73. Current year debt rate. Enter the rate from Line 49 of the M&O and Debt Tax Rate Worksheet.
74. De minimis rate. Add Lines 70,72 and 73.
Amount/Rate
15100
5 /Stoo
In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter -approval tax rate in the manner
provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter -approval tax rate for that year. ss
This section will apply to a taxing unit other than a special taxing unit that:
• directed the designated officer or employee to calculate the voter -approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and
• the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the
assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster
occurred or the disaster occurred four years ago.
Note: This section does not apply if a taxing unit is continuing to calculate its voter -approval tax rate in the manner provided for a special taxing unit because it is still within the
disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2).
Line _ Emer9p0,cy Re1/enue Rateftikshaet- Amount/Rate
75. 2025 adopted tax rate. Enter the rate in Line 4 of the No -New -Revenue Tax Rate Worksheet. $ /$100
76. Adjusted 2025 voter -approval tax rate. Use the taxing unit's Tax Rate Calculation Worksheets from the prior year(s) to complete this line. 56
If a disaster occurred in 2025 and the taxing unit calculated its 2025 voter -approval tax rate using a multiplier of 1.08 on Disaster Line 42 (D42)
of the 2025 worksheet due to a disaster, complete the applicable sections or lines of Form 50-856-a, Adjusted Voter -Approval Tax Rate for Taxing
Units in Disaster Area Calculation Worksheet.
-or-
If a disaster occurred prior to 2025 for which the taxing unit continued to calculate its voter -approval tax rate using a multiplier of 1.08 on
Disaster Line 42 (042) in 2025, complete form 50-856-a, Adjusted Voter -Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to
recalculate the voter -approval tax rate the taxing unit would have calculated in 2025 if it had generated revenue based on an adopted tax rate
using a multiplier of 1.035 in the years following the disaster. 57 Enter the final adjusted 2025 voter -approval tax rate from the worksheet. $ /Stoo
77. Increase in 2025 tax rate due to disaster. Subtract Line 76 from Line 75. $ /$100
78. Adjusted 2025 taxable value. Enter the amount in Line 14 of the No -New -Revenue Tax Rate Worksheet.
79. Emergency revenue. Multiply Line 77 by Line 78 and divide by $100.
80. Adjusted current year taxable value. Enter the amount in Line 26 of the No -New -Revenue Tax Rate Worksheet.
81. Emergency revenue rate. Divide Line 79 by Line 80 and multiply by $100. se
82. Current year voter -approval tax rate, adjusted for emergency revenue. Subtract Line 81 from one of the following lines (as applicable):
Line 50, Line D50 (disaster), Line 51 (counties), Line 59 (taxing units with the additional sales tax), Line 63 (taxing units with pollution control) or
Line 69 (taxing units with the unused increment rate).
'Tex Tax Code §26.012(8-a)
s' Tex Tax Code §26 063(a)(1)
ss Tex. Tax Code §26.042(b)
5° Tex. Tax Code §26.042(c)
" Tex. Tax Code §26.042(b)
se Tex Tax Code §26.042(b)
/S1oo
WN
For additional copies, visit: comptroller.texas.gov/taxes/property-tax
Page 10
2026 Tax Rate Calculation Worksheet— Taxing Units Other Than School Districts or Water Districts
SECTION• Rate
Indicate the applicable total tax rates as calculated above.
Form 50-856
No -new -revenue tax rate ................. $ 0.362168 /$100
....................................................................... ..... ...........
As applicable, enter the current year NNR tax rate from: Line 27, Line 28 (counties), or Line 57 (adjusted for sales tax).
Indicate the line number used: 27
Voter -approval tax rate .................................. ...................... $ 0.363167
.........................................................
As applicable, enter the current year voter -approval tax rate from: Line 50, Line D50 (disaster), Line 51 (counties), Line 59 (adjusted for sales tax),
Line 63 (adjusted for pollution control), Line 69 (adjusted for unused increment), or Line 82 (adjusted for emergency revenue).
Indicate the line number used: 69
De minimis rate ................................ ...... ...................... ........................... . $100
If applicable, enter the current year de minimis rate from Line 74,
SECTION 9: Addendum
An affected taxing unit that enters an amount described by Tax Code Section 26.012(6)(C) in line 21 must include the following as an addendum:
1. Documentation that supports the exclusion of value underTax Code Section 26.012(6)(C); and
2. Each statement submitted to the designated officer or employee by the property owner or entity as required by Tax Code Section 41.48(c)(2) for that tax year.
Insert hyperlinks to supporting documentation:
SECTION1 • Unit Re presentative Name and Signature
Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or
employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit's certified appraisal roll or certified
estimate of taxable value, in accordance with requirements in the Tax Code. 59
print
here $ Catherine Totty
Printed Name of Taxing Unit Representative
here �' r�
Taxing Unit Representative
59 Tex. Tax Code §26.04(c-2) and (d-2)
07/24/2026
Date
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 11