O-2021-229 - 9/9/2021ORDINANCE NO. 0=2021=229
AN ORDINANCE LEVYING TAX -ES FOR THE MAINTENANCE AND
OPERATION OF THE MUNICIPAL GOVERNMENT OF THE CITY OF
ROUND ROCK, TEXAS, AND PROVIDING FOR THE INTEREST AND
SINKING FUND FOR THE TAX YEAR 2021.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ROUND ROCK,
TEXAS:
I.
That the Tax Assessor -Collector for Williamson County, Texas acting as the designated
officer for the City of Round Rock, Texas as defined by state law has heretofore certified, i*n
accordance with sections 26.04(d-1, d-29 d-3) of the Texas Tax Code, that he has accurately
calculated the tax rates and has used the values that are the same as the values shown i*n the
taxing unit's certified appraisal roll in performing the calculations for tax year 2021, a copy of
said certification being attached hereto as Exhibit "A"; and
That the Chief Financial Officer of the City of Round Rock, Texas, has heretofore
submitted, in accordance with section 26.05(e-l) of the Texas Tax Code, a written certificationon
that the amount of additional sales and use tax revenue that will be used to pay debt service has
been deducted from the total amount of debt i*n the tax rate calculations for tax year 2021, a copy
of said certification being attached hereto as Exhibit "B"; and
II.
That there i*s hereby levied and there shall be collected for the maintenance and operation
40
of the municipal government of the City of Round Rock, Texas, for the year 2021 upon all
property, real, personal and mixed, within the corporate limits of said City subject to taxation, a
tax of 26.4862 cents on each One Hundred Dollars ($100.00) valuation of property.
0112.20212; 00479805
That there i*s hereby levied and there shall be collected for the City of Round Rock,
Texas, to provide for Interest and Sinking Funds for the year 2021 upon all property, real,
personal and mixed, within the corporate limits of said City subject to taxation, a tax of 13.2138
cents on each One Hundred Dollars ($100.00) valuation of property,,
SUMMARY
Maintenance and operation
of the Municipal Government
Interest and Sinking
Total Tax per $100.00 of valuation
26.4862 cents
13.2 13 8 cents
39.7000 cents
THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND
OPERATIONS THAN LAST YEAR'S TAX RATE. THE.. TAX RATE WILL
EFFECTIVELY BE RAISED BY 2,.1 PERCENT AND WILL RAISE TAXES FOR
MAINTENANCE AND
APPROXIMATELY $5.50.
OPERATIONS ON A
$1009000 HOME BY
All monies collected under this ordinance for the specific items herein named, be w.Ld the
same are hereby appropriated and set apart for the specific purpose indicated i*n each item and
that the Assessor and Collector of Taxes, and the City Chief Financial Officer shall keep these
accounts so as to readily and distinctly show the amount collected, the amounts expended and the
'D amount on hand at any time, belonging to such funds. All receipts for the City not specifically
apportioned by this ordinance are hereby made payable to the General Fund of the City,.
The City Council hereby finds and declares that written notice of the date, hour, place
and subject of the meeting at which this Ordinance was adopted was posted and that such
40 meeting was open to the public as required by law at all times during which this Ordinance and
2
the subject matter hereof were discussed, considered and formally acted upon, all as required by
the Open Meetings Act, Chapter 551, Texas Government Code, as amended.
READ and APPROVED on first reading this the 2�� day ofMZ4St- ,
2021.
READ, APPROVED and ADOPTED on second reading this the q 1*11 day of
ATTEST:
SARA L. WHITE, City Clerk
CRAIG MOR AN, yor
City of Roun Rock, xas
3
MISSION STATEMENT
Our dedicated team is committed to providing innovative and exceptional
customer service in the assessment, collection, and distribution of taxes and fees.
EXHIBIT
CRR - City of Round Rock
PROPERTY TAX CODE, SECTION 26.04
SUBMISSION OF TAX RATES
IT
WILLIAMSON
COUNTY_
l ii48
Larry Gaddes PCAC, CTA
Tax Assessor/Collector
I, Larry Gaddes, Tax Assessor/Collector for Williamson County, do hereby submit to the
governing body of your taxing jurisdiction the No -New -Revenue and Voter -Approval rate.
The rates as reflected below are calculated by my office per Chapter 26 of the Texas Property
Tax Code for tax year 2021.
NO -NEW -REVENUE TAX RATE:
VOTER APPROVAL TAX RATE:
CALCULATED DEBT RATE:
'CAC, CTA
my
Tax Assessor/Collector
$0.3874411$100
$0.4267861$100
$0.132138 / $100
-- 5-/—�io
Dake
Main Office: Annex Locations
904 South Main Street 1801 L' Old Settlers Blvd, "tic 115 350 DiscoN cry Blvd, Ste 101 412 VanKe St, Sic 1
Georgetown, TX 78626 Round Ruck, TX 78664 Cedar Park, TX 78b13 Tavlot. TX 96574
Motor Vehicle Telephone : 512.943.1601 Telephone - 512 244 8644 Telcphunc : 312 260,4290 Telephone 512 352.4140
Property Tax Telephone . 512.943.1601
www.wi1W oxg/tax
2021 Tax Rate Calculation Worksheet
Taxing Units Other Than School Districts or Water Districts
City of Round Rock
Tm" unn Name
(512) 341-3300 _
Phone (amomdaand rxmeberj
221 E Main Street, Round Rock, TX, 78664-5299 https:l www.rouridmcktexas.gov
Tmdnq UI Addreu, Cft): Stag ZIP Code Terhrg Mrs webslte Address
GENERAL INFOIiIIIATH)U Tax Code Section 26J14(c) requhm an officer oremployee designated by the governing body to calculate the no -new -revenue (NNR1 tax rate and
voter -approval tax rate for the taxing unit These tax rates are expressed In dollars per $100 of taxable value calcubted.The cakulatlon process starts after the dhtef appraiser
dellyws 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 orcert)fied estimate. The offlceror employee submits the rates to the
governing body by Aug. 7 or as soon thereafter as practicable.
Schaal districts do not use this form, but Instead use Comptroller Form 50.859 TaxRM Cakulailon Wbrfbheg SchadDistrkt without dropW 373Agreements or Comptroller Form
50-M TaxA"Colculat;iun Wauirshe4 Schaaf Distrktwith Chapter313Agreernerris.
water districts as defined under water Cade Section 49X1(1) do not use this form, but Instead use Comptroller Form 50458 WaterDlstrTcf Voter -Approval Tax Rate Worksheet far
Low Tax Rate mid Developing Dfstrkn orComptrotler Form 50-MDewkpedWaterOWctVoter6AAarovolTax RareWarhshmt
The Comptrollerls dike provides this worksheet to assist taxhtg units in determ'ning tax rates, The Information provided In this workshed is offered as technical assistance and not
Legal advice. Taxing units should consult legal counsel for Interpretations of law ueganllng tax rate preparation and adoption.
The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the currentyear 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 omit to provide an exemption for only maintenance and operations taxes. In this case, the ta)dng unit will need to calculate the NNR tax
rate separately far the maintenance and operations tax and the debt tax, then add the two components together.
1. 2020 total twoble vabse. Enter the amount of 2020 taxable value on the 2020 tax roll today. Include any adjustments since last yeah certification
exckudeTax Code Section 25.25(d) one-fourth and one-third over-appralsattomectlons from these ad)ustments.Exchrde anyproperty value subject
to an appeal under Chapter 42 as of July 2S (wIH add a ndlsputed value In lime 6). This total Includes the taxablevalue of homesteads with tax cell
ings (will deduct to Ura 2) and the captured value for tax Increment financing (adjustment Is made by deducting TIF taxes, as reflected In lime 17).' $ 13,676,260,743
2. 2020 tax ulRags, Counties, does and junior college districts. Enter 2020 total taxable value of homesteads with tax ceilings. These Indude the
homesteads of homeowners age 65 or alder or disabled. Other taxing units enter 0, If your taxing unlit adopted the tax ceiling provision In 2020
or a prior year for homeowners age 65 or older ordbabled, use this step? $0
Preliminary 2020 adjusted tw able value. Subtract line 2 from Line 1. g 13,676,260,743
4. 2020 total adopted tax rate.
5 0•-- 3gQQaJswo
S. 2020 taxable value lost because court appeals of ARB decisions reduced 2020 appraised value.
A. Odglnd2020ARB values: ........................................................................ $181,13.535
B. 2020 values resulting from firsal court decisions : ....... . .... . ..... . .... . .. . ......................... . s 176,104,288
C. 2020 value less. Subtract B from A.' s 5, 509.247
C i 2020 taxable value subject to an appeal under Chapter 42, as of July 25.
A. 2020 ARB certified value: ...... ........... . ........... . . . . . .................................... $1.840,638,984
6. 2020 disputed value :................................. . ..... . .... .................................... - s 267,642,423
C. 2020 undisputed value. Subtract B from A'
s 1,572,996,561
7. 2020 Chapter 42 related adjusted values. Add line SC and Line 6C.
s 1,578,505,808
1 TaT=Cade 5 2"1A14)
' Ta.TaxCak 5 26.017t14)
3Tm.Taue0de 5 M&2()%)
Ta.T%a C%d%5 MM2i13)
Formdevekrped by: Texas Comptroller of Public Accounts, Property Tax Assistance Division Foradditional copies, visit: oomptroderlexm.govAaues/property-ax
504156. 7-21/8
S. 2020 taxable vahm adjusted for actualarld potential oaurterdared adjustments. Add Une 3 and Line 7.
9. 2020 taxable value of property, In territory the taxing unit deammed after Atn.1, 2020. biter the 2020 value of property in dearxlexed
territory.s
fo. 2020taxable value lost barause property first qualified for an exemption In 2021. If the taxing unit increased an original exemption, use
the difference between the original exempted amount and the increased exempted amount. Do root hldude value lost due to freeport, goods -
In transit temporary disaster exemptions, Note that lowering the amount or percentage of an existing exemption In 2021 does not create a new
exemption or reduce taxable value.
A. Absolute exemptions. use 2020 market value:......................................................... s 896,465
IL Partial esremptiens.2021 exemption amount or 2021 percentage exemption
times2020value; ...................................................................................... +$10,849,582
C. Value less, Add A and B.
11. 2020taxable value loss because property flat qualified for agriadtural appraisal (1-0 or timber appra" racraWoneVaenic
appraise! or public access ahportspa bi appraisal In 2021. Use only properties that qualified In 2021 for the first time, do not use proper-
ties that quallfled In 2020.
A. 2020 mmket valve:................................................................................... $ . 0
B. 2021 productivityorspa"appralsadvalve:........................................................ -S0
C. Value lass. Subtract B from A.'
IL Total adjustments far lost value. Add Lines 9,10C and 11 C. --
$15,254,766,551
S 0
s 11,746.047
$ 0
s 11,74$ 047
13. 12020 captured value of property in aT1F. Enter the total value of 2020 captured appraised value of property taxable by a taxing unit In a tax
Increment financing zone for which 2020 taxes were deposited Into the tax increment fund, a Ifthe taxing unit has no captured appraised value
In line 181),enter0, s 0
2020 total value. Subtract Line 12 and Line 13 from Line 8.
15. I Adjusted 2020 total leery. Multiply Line 4 by Line 14and divide by $10o.
16. Taxes refunded for years preceding tax year 2020. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year
2020. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not
Include refunds for tax year 2020, This One applies only to tax years preceding tax year 2020. s
17. Adjusted 2020 levy with refunds and TIF adjustment. Add Lines IS and 1& 10
1& Total 2021 taxable value on the 2021 oertdfiad appraisal roll today. This value Includes only certified values or certified estimate of values
and Includes the total taxable value of homesteads with tax ceilings (will deduct'n Line 20).These homesteads Include homeowners age6S or
older or disabled. "
A. certified values:........ • . • ............................ • .............................. • .............. S 17.555r323,411
B. Counties: Include rAlroad rolling stock values certified by the Comptroller's office: ....................... +$ 0
C. Pollution control and energy storage system exemptions 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 Incramentfinancing: Deduct the 2021 captured appraised value of property taxable by a taxing
unit In a tax increment financing zone for which the 2021 taxes will be deposited Into the tax increment
fund. Do not Include any new property value that will be included Ln Une 23 below. 11.................... . s
E. Total 2021 value. Add A and a then subtract C and D.
' TeXTax code 52LD 2151
' TIXTudeCn4 26Al2(IS)
Te3LTux Cade 3 26A1205)
' Tex.Tac Code S 26AAd
'Tel Tax Code 3 26Ar2(13)
+'Tm1axCede 526Al2t12)
" Tex.TaxCode i 2601Z 2aa/(C-0
3
T¢TaxCode42&M(4
s 15,243,020,504
: ss.s� s.ssa
s? 1 .8
s 66,988 725
$17,555,323.411
For additional copies, visa:comptrollertem govttaxes/property-tax Page 2
�:,.„�: � r � ;la 7 E _ter �a����a=i�� ' =�,i•, r���_.�= t:. , _s,� =— - _ _ _ — — , -
it.
TOW value of properties under protest or riot included on certiflod appraisal roll.''
A. 2021 taxable value of properties under proteat.The chief appraiser certifies a list of properties soil
underARB protest. The list shows the appraisal dlstrkCs value and the taxpayerY claimed value, If any,
or an estimate of the value if the taxpayer wins. Foreach of the properties under protest, use the lowest
of these values. Enter the total value under protest.".................................................... 5 115,400,385
L 2021 value of properties not under protest or Included on certified appraisal roll. The chlef
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 forthe preceding year and a reasonable estimate of the market value,
appraised value and exemptions for the current year. Use the krwer market. appra used or taxable value
(as appropriate). Enter the total value of property not on the certified roll. 'i ...... . ............... . ... . + $
G Total value under protest at not carOW, Add A and B.
s 115,400,385
20.
2021 tax eWMgs. Counties, cities and Junior colleges enter 2021 total taxable value of homesteads with tax ceilings. These Include the home-
steads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax calling provision In 2020 or a
prior year for homeowners age 65 or older or disabled use this step.'r
2021 total tanble value. Add Lines ME and M Subtract Line 20.'r
Total 2021 taxable value of properties In territory annexed after Jan.1, 2020. Include both real and personal property. Enter the 2021
$ 0
21.
s 17,670,723,796
21
value of property k1 terrtbory annexed. "
s 7,$35,160
23.
T*W Ml texablevalue of now Improvements and new personal property located In new lmprovements. New means the Item was
not on the appraisal Cop In 2020. An Improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to exist-
Ing 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 unitafter Jan.1, 2020 and be located in a new improvement New improvements do Include property on which a tax
abatement agreement has expired for 2021.10
Totalo4astmants to the 2021 taxable value. Add Lines 22 and 23,
Adjusted 2021 taxable value. Subtract Line 24 from line 21.
2021 NNR true rate.Oirlde Line 17 by Line 25 and multiply by $100. 70
1372,886,696
24.
s 38U 77211.856
2S.
S 17,290,001,940
26.
g Q,38�441 rsloo
s 0-000000 100
27.
ODUNTIES ONLY Add together the NNR tax rates for each type of tax the county levies. The total Is the 2021 county NNR tax rate.11
The voter -approval tax rate Is the htghest 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
Irltotwo separate rates:
1. Maintenance and OpwAons OW) Tax Ratty The MW portion Is the tax rate that is needed to raise the some 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 -today operations.
2. Debt Rate: The debt rate Includes the debt service necessary to pay the taxing unh'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. Inmost cases the voter -approval tax rate
exceeds the nogww-relrenue tax rate, but occadonafiy decreases Ina taxing unit"' debt service will cause the NNR tax rate to be higher than the voter-approvat tax rate.
"7e>GTa Cede S Z6.a1(c}and td1
"kxTUCadeSXMW
NTe�.Tn Code S 20A14d)
" Ter.Tan Cede S 2b.012WM
.TexT@XCade S 2&01M
* TvLTw Code ; 26.m2(17)
^7extYa code 5 26.612t}71
"Texisr Cade S 2"W
"TewT&Code$26 M
For additional copies, visit: comptmltw texas.gov/taxes/pmperty-tax page 3
30. Total 2020 MAD iavy. Multiply Line 28 by Une 29 and divide by $100
31.. Adjusted 2020 levy for calculating NNR MllO rate. !
A. MAO tetras refunded for years praoedJag tax year MO. Enter the amount of MBA 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 2020. This line applies only to tax years preceding tax year 2020.......
34.
{ S. 2020 texas In Tit; Enterthe amount of taxes paid Imo the tax Increment fund for a reinvestment
Elj zone as agreed by the taxing unit. If the to ft unit has no 2021 captured appraised value in
Une18D, enter 0...............................................................................
........ + $ 50,L28
-- $ 0
C. 2020 trandierred function. If discontinuing all of a department function or acrivity 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 precerng the month of this calculation. 0 the
taxing unit did notoperate this function for this 12-month period, use the amount spent in the last
full A" year In which thetaxing unit operated the funttim.The taxing unit discontinuing the function i
will subtract this amount In D below. The taxing unit recelving the function will add this amounn In 0
Dbelow. Other taxing units enter 0. ............................................ .......................
D. 2020 AM levy adjustments, Subtract 0 from A. For taxing unit with C. subtract If
discontinuing function and add If receiving function ..................................................... S 50.328
C. naairneISUToslu.
Adjusted 2021 taxable value. Enter the amount In Line 25 of the No -New -Revenue Tax Rate Workshert '
2021 NNR MAD raft (rr milhisted). Divide Line 31E by Line 32 and multiply by S100.
Rate m* mdnentfor date criminal juttioa mandate."
A. 2021 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.
s 45,201 AM
$45.251.421
$17,2W,001,940
s 0.261720,sloo
s_ 0
B. 2020 state C*Wnal 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-pald facilities after they have been sentenced. Do not include any state reimbursement received
by the counlyforthe some purpose. Enter zero If this Is the first time the mandate applies ................. - $ _ O
C. Subtract 0 from A and divide by Line 32 and multiply by$100............................................ $ ,290000410o
D. Enter the rate calculated in C. If not appllcable, enter 0.
35. Rate adjustment for Indigent health care expenditur*&" A. 2021 Indigelrthedth cars expenditures. Enter the amount paid by a taxing unit providing for the
maintenance and operation cost of providing Indigent health rare for the period beginning on
July 1, 2020 and ending on June 30, 2021, less any state assistance received for the same purpose.........
L 2020 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, 2019 and ending on June 30, 2020, less any state assistance received
forthe same purpose..................................................................................
C. Subtract 8 from A and divide by Line 32 and multiply by$100............................
D. Enter the rate calculated In C. If not applicable, enter 0.
"ilWervedraexp,ndm] _.
n TeXlA, Cod1ee S MM4
■1,r, rode S X.0441
W1111,
/111
01
s Q 000000isroo
s 0.000OOOn10o
For additional copies, visit comptroller.texas,govAaxes/property-tax page 4
--
r
Rah adjustment for county indigent dehnse compensation. B
A. 2021 huutiperutdefense compensation expenditures. Enter the amount paid by a county to
provide appointed counsel for indigent Individuals for the period beginning on July 1, 2020 and
ending on June 30, 2021, less any state grants received by the county for the same purpose .............. $ 0
L 2020 indtpent debase compensation arpemlRures. Enter the amount paid by a county to
Provide appointed counsel for Indlgent individuals forthe period beginning on July 1, 2019 and
ending on June 30, 2020, less "state grants received by the county for the same purpose ...............
C. Subtract B from A and divide by Line 32 and multiply by S10D............................................
D. Multlply B by 0.05 and divide by line 32 and multiply by$100........................................... .
E Enter the lesser of C and 0. If not applicable, enter 0.
37. Rote acipA mentforcountyh*VI aIWwo ditures.10
I A. 2021000lble eouuty hospleat txp mdkures. Enter the amount pall by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, 2020 and
endingon June 30, 2021...............................................................................
38.
$0
s.0,000000rs100
$.0.000OOOnlao
S 0.000000600
$0
L 2020eUgibie Mullin hospital expenditures. Enter the amount paid by the county or munkipaiity
to maintain and operate an eligible county hospital for the period beginning on July 1, 2019 and 0
endingon June 30, 2020............................................................................... $
C. Subtract B from A and divide by line 32 and multiply by $100............................................ $ 0.000WO,Stoo
M Multiply B by 0.08 and divide by line 32 and muW* by$100............................................ s 0.000000,s1OD
E Enter the lesser of C and a If appkable. If not applicable, enter 0. s 0.000000 $,D0
Rage adJashwntfor defartding munkipaflty. This adjustment only apples to a municipality that Is considered to be a defunding municipality
for the currenttax 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. SeeTax Code 2001 for more information.
A. Amount appropWated for pubtic safety In 2020. Enter the amount of money appropriated for public
safety in the budget adopted by the municipality ror the preceding fiscal year ........................... S 0
B. Expenditrresfor public safety in 2020. Enter the amount of money spent by the municipality forpublk
safetyduring the preceding fiscal year ...................................... . ........... I.............. I $ 0
C. Subtract B from A and divide by Line 32 and multiply by $100 0,000000108
V. Enter the rate calculated in C. If not applkablt enter 0.
39. A*usted 2021 NNR M&O rate. Add Unes 33,344 350, 36f, and 37E. Subtract Line 381),
40, Adjustment for 2020 sales tax specifically to reduce property values. Cttles, counties and hospital districts that collected and spent addl-
tional sales tax on M&O expenses in 2020 should complete this nne. These entities will deduct the sales tax gain rate for 2021 In Section 3. Other
taxing units, enter zero.
A. Enter the amount of additional sales tax collected and spent on M&D expenses In 2020, 9 any.
Counties must exclude any amount that was spent for eeonomk development grants from the amount
ofsales tax spent..................................................................................... s 22,087,839 i
& Divide tine 40A by line 32 and multiply by $100......................................................... s 0.127749nioo
C. Add Line 40B to Line 39.
41. ; 2021 voter -approval M&O rate. Enter the rate as calculated by the appropriate scenario below,
SpodelTaxing Urft If the taxing unit qualifies as a special taxing unit multiply Une 40C by 1.08.
.es_
OtherTaxlug UniL If the taxing unit does not qualify as a special taking unit multiply Line 40C by 1035.
Tra.Tix cock f 36AW
• TMTAXC0* § 2&W3
: 0.00000o1S1oo
FjL0261720js1W
s 0.389469g,00
310-MINURM
For additional copies,visK: compttrollertexm.gov/tazswlpromperty-tax page 5
D41.1 D(sasterLIM 41 (D41): 2021 voter -approval 1M&O rate for taxing unit affected by disaster declsratloa. If the taxing unit is located In an
area declared a disaster area and at least one person Is granted an exemption underTax Code Section 11,35 for property located in the taxing
unit the governing body may direct the person calculating the voter approval tan rate to c"late In the manner provided for a special taxing
unit. The taxing unit shag 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 mortified 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
If the taxing unit qualifies under this scenario, multiply Line 40C by 1,08. n If the taxing unit does not qualify, do not complete
Disaster Line 41 (Line D41).
42, Total 2021 debt to be paid with property taxes and additiond sales tax revenue. Debt means the Interest and principal that will be paid
an debts that
(1) are paid by property taxes,
(2) are secured by prop" taxes
i(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&0 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 fourconditions 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 taring unit authorised oragreed to authorlm a bond, warrant certificate of obilgation, or
other evidence of Indebtedness on or after Sept 1, 2021, verify 9 It meets the amended definition of debt before Including it here a
Enterdebt amount.................................................................................... $ 27,174, 605
It. Subtract ummcumbered fund amount used to reduce total debt ...................................... —s 0
C. Subtract a wditd anmrit spent from sale tax to , 6— debt (enter zero If none) .................... — 6 0
D. subtract arrroantpaid from other resources ............................................................ —s 3,824,833
E. Adjured debt Subtract B, Cud D from A.
43.1 Cerdfled 2020 excess debt WIOW*ns Enter the amount certified by the collector. "
44. Ad)usWd 2021 debt, Subtract line 43 from Line 42E.
45. 2021 anticipated collectfon rate.
A. Enter the 2021 anticipated collection rate certified by the collector 30
IL Enter the 2020 actual collection rate .............. . ...... . . . ...................... . . . . ....... . .. . .......
C. Enter the 2019 actual collection rate . . ................... . . . .. . ............................. . . ......... .
D. Enter the 2018 actual coliectlon rate ..... . ................. . ......................... . ..... . ........... .
100%
99.,6
99'A
99,r,
s 23,349,772
t 0
s 23,349,772
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 antdpated rate in A is higher then at least one of the rates in the
prior three years enter the rate from A. We that the rate can be greater than 100%. 100%
46. 2021 debt adjusted for cogectlom. Divide Line 44 byLlne 45E, $ 23,349,772
47. 2021 total taxable value. Enter the amount on Line 21 of the No-M*Revenue Tax Rate Worfaheet S 17,670,723,796
48. 2021 debt rate, Divide Une 46 by Line 47 and multiply by $100. g 0.132138,s,00
49. 2021 voter -approval tax rate Add Lines 41 and 48. s 0.535238K,�
f49. Disaster Lfne49 (049): 2021 votwappraval tax rate for tax* unitaffected by disaster declaration. Complete this line If the taxing
unit calculated the voter -approval tax rate In the manner provided for a special taxing unit on Une D41.
Add Line D41 and 48. S ,-0 100
"TOLTAX06 i 2"Qui
• 1cLTaxcadr i xm2M
N WTaxCo& i 26AI2101 and 26Da(b}
■ ToLTUCM i 26M)
n ern. Taff Cade ii 26A4rhp. try.11 and (h.2)
For additional copies, visit, comptrofler texas.gov/taxes/property-tax Pages
COUNTIES ONLY. Add together the voter-npproval tax rates for each type of tax the county levies. The total Is the 2021 countyvoter-approval
tax rate.
Cktes, counties and hospital districts may levy a sales tax speclfiwllyto 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
51. 1T subk Saba. For taxing units that adopted the sales tax in November 2020 or May 202 enter the Comptroile6 estimate of taxable sales for
the previous four quartem u Estimates of taxable sales may be obtained through the Comptrollerts Allocation Historical Summary webpage.
Taxing units that adopted the sales tax before November 2020, enter 0.
52. d Esthnded sobs tax revenue. Countles exclude any amount that Is or will be spent for economic development grants from the amount of esti-
mated sales tax revenue."
Taking uni" that adapted the sobs tax In November I=or in May 2021. MuMply the amount on Line 51 by the sales tax rate (.01,
.WS or.0025, as applicable) and multiply the result by .95, e'
-a-
Taxing miss that adopted tie sales tax before November 2020. Enter the sales tax revenue for the previous four quarters, Do not
mulHplyl2y.95. — - -- - — 1$22,990,003
sa. 2021 Dotal taxable value. Enter the amount from Line 21 of the No -New -Revenue Tax Rate Worksheet S 17,67D,723,796
54, Saks tax adjusUrmotrata. Divide Line 5IbyLine 53and multiply by$100. $0.130102 rS100
Ss. 2021 NNR tax rates, rmadjustedfat sales tax." Enter the rate from Line 26 or 27, as applicable, on theWNevv-Revenue Tom Rote Worksheet. s0,387441 boo
I SC 2021 NNR tax raft a4mted for sales tax.
Taxing units that adopted the Saks tax in November 2020 or In May 2021. Subtract tine 54 from Lhne 55. Skip to line 57 if you
adopted the additional sales tax before November 207,0.
$ r5100
57. 2021 voter -approval tax rate, unadjusted for safe tax." Enter the rate from Line 49, Line D49 (disaster) or Linne50 (countles) as applicable,
of the Voter -Approval Tax Rate Worksheet. s0.535238J ,00
2021 voter -approval tax fate, adjusted for sales fax. Subtract Line 54 from Line 57.
s0.405136n,00
A taxing unit may raise its rate for M&O funds used to pay for a fadlity, device or method for the control of air, water or land pollution. This includes any land, structure, building,
Installatlan excavatloTn, machinery, equipment or device that Is used, constructed, acquired or Installed wholly or partly to meet orexceed pollution control requirements. The
taxing unit's expenses are those necessary to meet the requirements of a permit issued by the Tangs 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 MW funds to pay for a faclbty, device or method for the control of air, water or land pollution.
' 59. CwtMied expenses tram the Tests Commisslonr on Environmental Qusllty (1 CEQ). Enter the amount certNfed in the determination letter
from TCEQ "The taxing unit shall provide its tax assessor-mRector with a copy of the latter." S Q
60. 2021 total taumble valln. Enter the amount from Llne 21 of the No -New -Revenue TamRate Worksheet $17,670, 723,796
61. Additional no for pollution control Divide Line 59 by Une 60 and multiply by $100. 5 O.000�00 8100
62.11 2021 vater•appreval tax rate; adjusted for pollution corool. Add Line 61 to one of the following Unes (as applicable} Line 49, Line D49
(disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax). g 0.405136 n,00
'TaTax Carlo S 26A41(di
' Tmla%Code S 26.011(p
* Tex. Tex Code 426MIJO
' T4XTU Code S 26A/(Q
'Ten-TUCode! 26.W4�
' TM`nx coda S 26AIS(xq
'TMTh code S 26a4SM
For additonal copies, vlsft: oomptrolier texas.govAaxes/property-tax page 7
The unused Increment rate is the rate equal to theciftenm between the adopted tax rate and voter approval tax rate before the unused increment rate for the prior three years. ■ In
a yearwhere a taxing unitadopts a rate by applying anyportion of the unused Increment rate, the unused Increment rate for that year would be zero.
The difference between the adopted tax rate and voter -approval tax rate Is considered zero in the following scenarios:
• a tax year before 2020; "
• a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0sol (a);"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, a
Ibis section should only be completed by a taxing unit that does not meet the de8rdtion of a special taxing unit"
2020 unused bacroment rate. Subtract the 2o2o actual tax rate and the 2020 unused Inarmerlt late from the 2020 voter -approval tax rate. If
I.
the number b less than zero, enterzero.
s 4.021650 ntoo j
64.
2019 unused inorameet rob. Subtract the 2019 actual tax rate and the 2019 unused Increment rate from the 2019 voter -approval tax rate. If
the number is less than zero, enter zero. If the year Is priori° 2020, enter zero.
$ 0.000000 �1b
65.
, 2018 WWsad InQament rate. Subtract the 2.018 actual tax rate and the 2018 unused increment rate from the 2018 voterapproval tax rate. If
the number is less than zero, enter zero if the year Is prior to 2020, enter zero.
s 0.000000 rs D
66.
2021 unused Increment rete. Add Lh)es 63, 64 and 65.
s 0.02 650Sloo ,
67.
2021 Nebo- naval tax rate, ad* tad for unused incremmlt rota. Add Line 66 to one of the following lines (as applkableY Line 49, Lune
049 (disaster), Line 5o (countles), Line 58 (taxing units with the additional sales tax) or Line 62 (taxing units with pollution control).
s 0.4267$6 ntoo
The de minimis rate Is the rate equal to the sum of the no-ne%Revenue maintenance and operations rate, the rate that wlp raise MAW, and the current debt rate for a taxing uldt"
This section should only be completed by a taxing unit that is a municipality of less than 30AM or a taxing unit that does not meet the definition of a special taring unit. 45
"�9 z021 NUR Mats tax rate. Enter the rate from Line 39 of the Voter Approval Tax Rote Warksheet $ 0.2617204100
69. 2021 total taxable valae. Enter ilia amount on Line 21 of the Nv4eswRevenue Tax Rate iYaksheet. $17,67i),723,796
70. Rate necessary to lmpw& $500,000In taros. Divide SSOOAob by Line 69 and multiply by $100. s 0.002829 ntoo
71. 2021 debt rate. Enter the rate from Lire 48 of the Voter -Approval TaxRate Worktheet S 0.13 1ao '
72, De mfnlmis rate. Add ones 68, 70 and 71. $ 0.3966$7 n100
In the tax year after the end of the disaster calculation time period detailed In ax 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 lax rate for that year."
Similarly, If a taxing unit adopted a tax rate that exceeded Its voter -approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Tax
Code Section 26.042(d), In the prior year, it must also reduce its voter -approval tax rate for the current tax year.',
NOTE: This section will notapply to any trudng units In 2021. It is added to Implement Senate 8911438 (87th Regular Session) and does not apply to a taxing unit that
calculated Its voter -approval tax rate in the manner provided for a special taxing unit due to a declared disaster In 2020, as provided for in the recently repealed Tax Code Sections
26.04(c-1) and 26.041(c-1).
In future tax years, this section will apply to a taxing unit other than a special taxing unit that:
directed the designated officer or employee to calculate the voteT-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 tarring unit to the goveming 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 dlaasteroccurred four years ago.
TeLTex Code a 26A11(e)
•�Tmirox Code $ 26A13(r)
•I TmxUx Cade §1 26.AT01(ai Uri kl
4 TeL loon rare fade 1 I ARad7(dl, eeeaive lie. 1, 2022
u TeX Ter, Code 9 ]a.os3WI' 1
«Text Tax Code 12012(a41
*Ta.TuCode 42&%6 Nlri
• Te). Tut Cade 5"2(b)
° TexT&x Code 426W eat
•• � vo�a�rae.�
f-oraddrdonal coples,vlstt: comptrollertexas.gov/taxes/property--tax page8
2021 Tax Rate Calculation Worksheet -taxing Units Other Than 3cflool Districts or water Districts
Form 50-856
In future tax years, this section will also apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter -approval tax rate without holding an election in the
prior year.
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 riot met the conditions in Tax Code Section 26.042(a)(1) or 121.
Emergency Revenue Rate Worksheet
73. � 2020 adopted tax rate. Enter the rate in Une 4 of the No-New•Revenue Tax Rae Worksheet.
74.
i Adjusted 2020 voter -approval tax rate. Use the taxing unit's Tax Rate Calculation Worksheets from the prior year(s) to complete this line.
If a disaster occurred in 2020 and the taxing unit calculated its 2020 voter -approval tax rate us ng a multiplier of 1.08 on Disaster Line 41 (D41)
of the 2020 worksheet due to a disaster, enter the 2020 voter -approval tax rate as calculated using a multiplier of 1.035 From line 49.
-or-
If a disaster occurred prior to 2020 for wh€ch the taxing unit continued to calculate its voter -approval tax rate using a multiplier of 1.08 on
Disaster Line 4i IN 1) in 2020, complete the separate Adjusted Voter -Approval Fox Rate for Taxing Units in Disaster Area Calculation Worksheet to
recalculate the voter -approval tax rate the taxing unit would have Calculated in 2020 if it had generated revenue based on an adopted tax rate
using a multiplier of 1-035 in the year(s) following the disaster. " Enter the final adjusted 2020 voter -approval tax rate from the worksheet.
-or-
If the taxing unit adopted a tax rate above the 2020 voter -approval tax rate without calculating a disaster tax rate or holding an election due to
a disaster, no recalculation is necessary. Enter the voter- approval tax rate from the prior year's worksheet.
75. Increase in 2020 tax rate due to disaster. Subtract Line 74 from Line 73.
Adjusted 2020 taxable value. Enter the amount in Line 14 of the No -New -Revenue Tax Rate Warksheet.
77. 1 Emergency revenue. Multiply Line 75 by Line 76 and divide by S too.
78. Adjusted 2021 taxable value. Enter the amount in Line 25 of the No -New -Revenue Tax Rate ftrksheet.
79. 1 Emergency revenue rate. Divide Line 77 by tine 78 and multiply by $100 '*
S l51Do
5 l$100
j S /sloo
t
80. 2021 voter -approval tax rate, adjusted for emergency revenue. Subtract Line 79 from one of the following lines (as applicable): Une 49, i
Line 049 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control) or Line 67
{taxing units with the unused increment rate).
S /Sioo
SECTION.8: Total Tax Rate
Indicate the applicable total tax rates as calculated above.
No -new -revenue tax rate ............................................ ........ .. . .... .......................... S 0.3$744/sio0
As applicable, enter the 2021 NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales tax).
Indicate the line number used: 26
Voter -approval tax rate ...... ...... ....................... . s 0.42678'stoo
................................................. ........................
As applicable, enter the 2021 voter -approval tax rate from: Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (adjusted for sales tax),
L€ne 62 {adjusted for pollution control), Line 67 (adjusted for unused increment), or Line 80 (adjusted for emergency revenue).
Indicate the Une number used: 67
Deminimis rate........................................................................................................................... $ 8100
If applicable, enter the 2021 de minimis rate from Line 72.
SECTION
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 unii's certified appraisal roll or certified
estimate of taxable value, in accordance with requirements in Tax Code.'0
Print /
here P-Pelf 6e.
Printed Name of-TaxingUgl 1twesentiiitive
sign
here
Unit
"TaJax Code SM0421d
"Tex. Tea Cade 4M o4201
fiex. Tao Code " 26.KE-2) and 04)
Date
;or add tional copies, visit, comptroller.texas.gov/taxes/property-tax page 9