Quicklinks
Texas Counties Deliver – learn how county government serves you
Truth-In-Taxation Worksheets

5-YEAR HISTORY

To visit the Tax Assessor-Collector's Main Information Page, please click here.

  • INTRODUCING A NEW TNT

    DE MINIMIS RATE

    Truth-in-taxation requires most taxing units to calculate two rates after receiving a certified appraisal roll from the chief appraiser — the no-new-revenue tax rate and the voter-approval tax rate. 1 The type of taxing unit determines which truth-in-taxation steps apply.

    No-New-Revenue Tax Rate

    The no-new-revenue tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year, based on a tax rate that would produce the same amount of taxes if applied to the same properties taxed in both years. 5

      Voter-Approval Tax Rate

    The voter-approval tax rate is a calculated maximum rate allowed by law without voter approval. The calculation splits the voter-approval tax rate into two separate components - a no-new-revenue maintenance and operations (M&O) rate and a debt service rate. 35 M&O includes such things as salaries, utilities and day-to-day operations. Debt service covers the interest and principal on bonds and other debt secured by property tax revenues. 36 The voter-approval tax rate is the sum of no-new-revenue M&O and debt service rates, plus the unused increment rate (if applicable). 37

    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 no-new-revenue tax rate to be higher than the voter-approval tax rate.

    Additional Sales Tax Rate

    Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. 61 In which case, the taxing unit reduces its no-new-revenue rate and voter-approval tax rates to offset the expected sales tax revenue. 62

    De Minimis Rate

    The de minimis rate is a new tax rate calculation designed to give smaller taxing units, including cities with a population of less than 30,000, some relief from the three and a half percent voter-approval rate. The de minimis rate is the sum of a taxing unit’s no-new-revenue maintenance and operations rate; the rate that, when applied to a taxing unit’s current total value, will impose an amount of taxes equal to $500,000; and a taxing unit’s current debt rate. 90

    Voters may petition to hold a tax approval election if the de minimis rate exceeds the voter-approval rate and the adopted rate is equal to or lower than the de minimis rate but higher thatn the voter-approval rate. 91 The voter-approval rate in this instance may be calculated in one of two ways, depending on the qualifications of the taxing unit. These voter-approval calculations are either:

    • (a) a three and half percent increase to maintenance and operations plus the unused increment plus debt or
    • (b) if a city were also a special taxing unit with an eight percent rate increase to maintenance and operations and debt.

Press the enter key or spacebar to expand or collapse the accordion

Press the enter key or spacebar to expand or collapse the accordion

Press the enter key or spacebar to expand or collapse the accordion

  • 2022

    2021

    2020

    2019

    2018

    2017

    2016

    2015

Press the enter key or spacebar to expand or collapse the accordion

  • 2022

    2021

    2020

    2019

    2018

    2017

    2016

    2015

Press the enter key or spacebar to expand or collapse the accordion

Press the enter key or spacebar to expand or collapse the accordion

  • 2022

    .2021

    2020

    2019

    2018

    2017

    2016

    2015

     

Press the enter key or spacebar to expand or collapse the accordion

Press the enter key or spacebar to expand or collapse the accordion

Press the enter key or spacebar to expand or collapse the accordion

Press the enter key or spacebar to expand or collapse the accordion

Press the enter key or spacebar to expand or collapse the accordion

Press the enter key or spacebar to expand or collapse the accordion

Press the enter key or spacebar to expand or collapse the accordion

Press the enter key or spacebar to expand or collapse the accordion

Press the enter key or spacebar to expand or collapse the accordion

Press the enter key or spacebar to expand or collapse the accordion

Press the enter key or spacebar to expand or collapse the accordion

  • 2022

    2021

    2020

    2019

    2018

    2017

    2016

    2015

     

Press the enter key or spacebar to expand or collapse the accordion

Press the enter key or spacebar to expand or collapse the accordion

  • 2022

    2021

    2020

    2019

    2018

    2017

    2016

    2015

Press the enter key or spacebar to expand or collapse the accordion

  • 2022

    2021

    2020

    2019

    2018

    2017

    2016

    2015

Press the enter key or spacebar to expand or collapse the accordion