O-2022-283 - 9/8/2022 ORDINANCE NO. 0-2022-283
AN ORDINANCE LEVYING TAXES FOR THE MAINTENANCEAND
OPERATION THE MUNICIPAL GOVERNMENT OF THE CITY O
ROUNDOC , TEXAS, AND PROVIDING FOR THE INTEREST AND
SINKING FUND FOR THE TAX YEAR 2022.
BE IT ORDAINED CITY COUNCIL OF THE CITY OF ROUNDROCK,
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, in
accordance with sections 26.04(d-1, d-2, 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 in the
taxing unit's certified appraisal roll in performing the calculations for tax year 2022, 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-1) of the Texas Tax Code, a written certification
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 in the tax rate calculations for tax year 2022, a copy
of said certification being attached hereto as Exhibit"B"; and
H.
That there is hereby levied and there shall be collected for the maintenance and operation
of the municipal government of the City of Round Rock, Texas, for the year 2022 upon all
property, real, personal and mixed, within the corporate limits of said City subject to taxation, a
tax of 22.4400 cents on each One Hundred Dollars ($100.00) valuation of property.
That there is hereby levied and there shall be collected for the City of Round Rock,
Texas, to provide for Interest and Sinking Funds for the year 2022 upon all property, real,
personal and mixed, within the corporate limits of said City subject to taxation, a tax of 11.7600
cents on each One Hundred Dollars ($100.00) valuation of property.
SUMMARY
Maintenance and operation
of the Municipal Government 22.4400 cents
Interest and Sinking 11.7600 cents
Total Tax per$100.00 of valuation 34.2000 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 2.9 PERCENT AND WILL RAISE TAXES FOR
MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
APPROXIMATELY $6.43.
All monies collected under this ordinance for the specific items herein named, be and the
same are hereby appropriated and set apart for the specific purpose indicated in 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
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
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.
AD and APPROVED on first reading this the .n day of
2022.
AD, APPROVED and ADOPTED on second reading this theday of
1
2022.
„M .......,.,.. .
CRAIG OR , Mayor
City of Round' ock, Texas
ATTEST:
M°AGAN S ;KS, -ity Clerk
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. W,
WILLIAmsoN
COUNTY
EXHIBIT
Larry Gaddes PCAC, CTA
Tax Assessor/Collector
City of Round Rock
PROPERTY TAX CODE, SECTION 26.04
SUBMISSION OF TAX RATES
1, 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 2022.
NO-INEW-REVENUE TAX RATE: $0.3264081$100
VOTER-APPROVAL TAX RATE: $0.3632"1$100
CALCULATED DEBT RATE: $0.1176001$100
8/5/2022
................_.m...... .....................................
Larry Gaddes PCAC, CTA Date
Williamson County
Tax Assessor/Collector
Main Office: Annsa
904 South Main Street 1801 E Old Settlers Blvd,Ste. 115 350 Discovery Blvd,Ste 101 412 Vance St,Ste R
Georgetown,TX 78626 Round Rock,TX 78664 Cedar Park, TX 78613 Taylor,TX 76.574
Motor Vehicle Telephone:512.943.1601 Telephone:512..2.44„8644 Telephone:.512..260,4290 Telephone:.512.352.,4140
Property Tax Telephone 512.943.1601
wwwwilco.org/tax
2022 Tax Rate Calculation Worksheet
Taxing Units Other Than School Districts or Water Districts
City of Round Rock (512)341-3300
Taxing Unit Name Phone(area code and number)
221E Main Street, Round Rock,TX,78664-5299 hftps://www.roundrocktexas.gov
Taxing Units Address,City,State,ZIP Code Taxing UnIfs Will 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 cialculatel 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 cel that the officer or
employee has accurately calculated the tax Yates 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 313 Agreements or Comptroller Form
50-884 Tax Rate Calculation Worksheet School District with Chapter 313 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 worlisheet iso red as technical assistance and not
legal advice.Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption.
IN
113
The NNR lax 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(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 tai 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,
2021 total taxable value.Enter the amount of 2021 taxable value on the 2021 tax roll today.Include any adjustments since last year's
cerfificatiomexclude Tax Code Section 25.25(d)one-fourth and one-third over-appraisal coffecdons from these adjustments.Exclude any property
value subject to an appeal under Chapter 42 as ofJuly 25(will add undisputed value in Line 6).This total includes the taxable value of homesteads
with tax cel(will deduct in Line 2)and the captured value for tax increment financing(adjustment is made by deducting TIF tam as reflected
S 15,860,452,978
in Line 17)2
2. 2021 tax celfings.Counties,cities and junior college districts.Enter 2021 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 2021
or a prior year for homeowners age 65 or older or disabled,use this si 5
3. Preliminary 2021 adjusted tiomble value.Subtract Line 2 from Line 1.
15,860,452,978
4. 2021 total adopted tax rate.
S. 2021 taxable value lost because court appeals of ARB decisions reduced 2021 appraised value.
A. Original 2021ARB values:............................................................................ s
B. 2021 valises resutdng horn final court decisions:..................................................... S
C. 2021 value loss.Subtract 8 from A.'
6. 2021 taxable value subject to an appeal under Chaptial as;ofJuly 25.
A. 2021 ARB ardified value:............................................................................ 51,827,616,758
0. 2021 disputed value..............................................................................
C. 2021 undisputed value.Subtract a from A'
7. 2021 Chapter 42 related adjusted values.Add Line 5C and Line i s_j,5§41Q 7,6117,17
Tex.Tax Code?26.0121M)
Vex rax Clxk q 26.012114)
TexTax Code q 26.0120.3)
fex.Tax Code q 26.011113)
Form developed br Texas Comptroller of PubIlic Accounts,PropertyTax Assistance Dirivision For additional copies,visit!com ptroller.texas.gov/taxes/property-tax
50 856.S,21l
jJI�I21022 Tax Rate Calculation Worksheet—Taxing Units Other{IThaInlSchoµ�ofl lJDistricts or Water Districts
U,HN77JYIilI�Ui i�G l(lil till llVl ......... �.SII;U VYIV�H ,� �I � �li 11�WAI41VlIiI�1W�Yll^I<+f�Y l��nlM^(I(INiwl✓AIIVI�Y 1l�M)11}N/11 i��ur�YGY�A�!)11 11J1N�N}I�
l) IIIIIIYdIi �� ��� �'71dIBRl1,IForm 50� - 6
Jfyy µ111111 Y1@
�IY!11 IwNI. ������IIkkYY
B. 2021 value,adjusted for actual and potential court-ordored adjustments.Add Line 3 and Line 7. s 17,444,550,655
4. 2021 taxilible value of property in territory the taxing unit deannexed after Jan.1,2021.Enter the 2021 value of property in deannexed
territory.s s
10. 2021 taxable value lost bemuse propertyfirst qualified for an exemption In 2022.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 2022 does not create a new
exemption or reduce taxable value.
A. AbWuto exemptions.Use 2021 market value:............... ............. $ 4,r155„r652
B. Partial exemptions.2022 exemption amount or 2022 percentage exemption times 2021 value:........ +$110,440,174
C. Value less-Aad A and B.E 14,E 95„826
11. 2021 taxable value lost because property first qualified for agricultural appraisal(1-d or 1-d-1),timber appraisal,recreational/scenic
appraisal or public accam airport special appraisal In 2022.Use only properties that qualified in 2022 for the first time,do not use proper-
ties that qualified in 2021.
A. 2021 market value:................................................................................... $ 10
B. 2022 productivity or special appraised value:........................................................ .$ ... tt...
C. Value loss.Subtract B from A' S
12. Total adjustments for lost value.Add Lines 9,1oC and I IC. ,14595 82fi
13. 2021 captured value of property in a TIF.Enter the total value of 2021 captured appraised value of property taxable by a taxing unit in a tax
increment Financing zone for which 2021 taxes were deposited into the tax increment fund.'If the taxing unit has no captured appraised value
in line 181),enter 0. $ 0
14. ”2021 total value.Subtract Line 12 and Line 13 from Line 8.. g 17,429,954,829
15. Adjusted2021 toltal levy.Multiply Line 4 by Line 14 and divide by 5100.. 5 69,196,92®
16. Taxes reftorided for years preceding tax year 2021.Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year
2021.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 2021.This line apples only to tax years preceding tax year 2021. 231,797
17. Adjusted 2021 levy with refunds and TIF adjustment.Add Lrnes 15 and 16. S fi91428717
18. Total 2022 taxable value an the 2022 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."'
A. Certified values:....a .w .... ..r........................................ S 21,397,887,585
B. Counties:Include railroad rolling stock values certified by the Comptrollers officer,.. ,..,...... +S
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;.,.., ,,,, -5,,
D. Tax Increment financing:Deduct the 2022 captured appraised value of property taxable by a taxing unit
in a tax increment financing zone for which the 2022 taxes wilt be deposited into the tax increment fund.
Do not include any new property value that will be included in Line 23 below."'.......
E. Total 2022 value.Add A and B,then subtract C and De S 21,397,887,585
'Tex.Tax C �2a.012i15�
Vex.rax Code 5 24xOMI51
rex Tax Cade q 26.01 M 15)
"Tm Taos Code r 24.0314
Tex'rax Code§26.01 b I N..
Y°Tex Tax Code 26.01V 11
1p T rx.We Cwe 26.012,2409a.,211
rima rax CDde r¢26.0110
For additional copies,vlsiu co troller,t xas,gov(taxesl ro ert ®tax page 2
2022 Tax Rate Calculation Worksheet—Taxing Units OtherThan School Districts or Water DIstricts Form 504856
��Y7YMIII�I�YiIN �������1 �'llfl'(lx���������� i ����ri ilU!!'UY�Bi!Y�Ib�AGY�"�d1,��001YP1!fl��iwPMNfI1�4YlnIV,IIIA));II��V� ��NkiWU�UIY�N�1W//Jil!?�lM�1i�'„M�!��f��l�lll �����lll,����'OYI���
������!JJ,�IWAIU11111����������IIIN���l�7,i� VWM��1r�llN�h'R�11��VIII��1���11111J1 If�l IIIIII�III
19. Total value of properties under protestor not Included on certified appraisal roll."
A. 2022 taxable value of properties under protest.The chief appraiser certifies a list of properties still
under ARB protest The list shows the appraisal districts 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 of
these values.Enter the total value under protest'•.................................................... s 295_J,3, 8,.,878_
B. 2022 value of properties not under protest or Included an certlified appraisal roll.The chiefappraiser
gives taxing units a list of those taxable properties that the chief appraiser knows about butare 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.11.............................. +S
C. Total value under protest or not certified.Add A and B. s 295,138,878
20. 2022 tax ceilings.Counties,cities and junior colleges enter 2022 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 ceiling provision in 2021 or a
prior year for homeowners age 65 or older or disabled,use this step." s
21. 2022 total taxable value.Add Lines 18E and 19C.Subtract Line 20." $21,693,026,463
.......
22. Total 2022 taxable value of properties in territory annexed after Jan.1,2021.Include both real and personal property.Enter the 2022
value of property in territory annexed.'° g 9,699,246
23. Total 2022 taxable value of new improvements and new personal property located in new improvements.New means the Item was
not on the appraisal roll in 2021.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 unit after Jan.1,2021 and be located in a new improvement.New Improvements do include property on which a tax
abatement agreement has expired for 2022.14 s 41 ,831,U 892
24. Total adjustments to the 2022 taxable value.Add Lines 22 and 23. s 422,5311.138
25. Adjusted 2022 taxable value.Subtract Line 24 from Line 21. $21,270,495,325
26. 2022 NNR tax rote.Divide Line 17 by Line 25 and multiply by$100.20 s 0.326408fswo
27. COUNTIES ONLY.Add together the NNR tax rates for each type of tax the county levies.The total is the 2022 county NNR tax rate.Z' s 0.0®0000 51100
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 rate.The voter-approval tax rate is split
into two separate rates:
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 y law.This rate accounts for such things as salaries,utilities and day-to-day operations.
2. DebtRate:The debt rate includes the debt service necessary to pay the taxing unit'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 ter-approval tax rate for a county is the sum of the voterapproval 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 taxiing unit's debt service will cause the NNR tax rate to be higher than the voter-approval tax rate.
?IfYICf( p I 1it'�jlR�y(1�'?147! >lliiI'uau,tl�1, (flil'�p'1�111i"�G ra1�11r�iuY I 8'ir UUI�(lil f,'�',1,14111d�7�
28. 2021 M&O tax rate.Enter the 2021 M&O tax rate. s 0.264862tstoa
29. 2021 taxable value,adjusted for actual and potential court-ordered adjustments.Enter the amount in Line 8 of the No-New-Revenue Tau
Rate Worksheet. s 17,444,550,655
as Tex,Tan Cade q 26.01lc)and td)
Tex Taw Code 4e 26.01tc)
Tex.Tea Cade t 26,014d)
'"'rea.T°xC �26.r�9;4i6Ydr)
'ATex.Tax Code S 26,WK)
rex.Taa Co&626vv(2 n
1b'rex,Tara Code 6 16.812i 14
Tm Taff Code i 26.1K(c)
Few.Fa. Code�26A4(d)
For additional copies,viut,comptroller.texas.gov/taxes/property-tax Page°i1
2022 Tax Rate Calculation Warks t—Taxing UnIts0ther Than School Districts or Water Districts Form 50-856
1!!, I I W�kdIlU1 Ul7ull ,1� Illl�ll , 11 ��� illldW ,1 I I ! II 1 1 /b p�pll!llll!!Ul)1J �� l /
30. Total 2021 MW levy.Multiply Line 28 by Line 29 and divide by$100 s 46,203,985
31. Adjusted 2021 lavy for calculating NNR M&O rate.
A. M&O tans refunded for years preceding tax year 2021.Enter the amount of M&0 taxes refunded in the preceding year for taxes
before that year.Types of refunds include court decisions,Tax Code Section 25.25(b)and((:)corrections and Tax Code Section 31.11
payment errors.Do not
include refunds for tax year 2021.This line applies only to tax years preceding tax year 2021............... +5 . 158,514,
B. 2021 taxes In TIF Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit N
the taxing unit has no 2022 captured appraised value in
Line181),enter ....................................................................................... —s 0
C. 2021 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
D below.Other taxing units enter ..................................................................... +! 5
D. 2021 IM&O levy adjustments.Subtract B from A.For taxing unit with C,subtract if
discontinuing function and add if receiving function..................................................... S 158.514
E. Add Line 30 to 31 D. s 46,302,499
32. Adjusted 2022 taxable value.Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet. s 21,270,495,325
33. 2022 NNR M&O rate(unadjusted).Divide Line 31 E by Line 32 and multiply by$100. s 0.217966 osio0
34. Rate adjustment for state criminal justice mandate.
A. 2022 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 .... _
B. 2021 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
b the countyp
for the same purpose,
se,Enter zero if this is the first time the mandate applies............. ... S........ .. '..
C. Subtract B from A and divide by Line 32 and multiply by$100.... .... S a.000aa /S1oo
D. Enter the rate calculated in G if not applicable,enter 0. $0.000000 a'S loo
35. Rate adjustment for indigent healthcare expenditures.
A. 2022 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 1,2021 and ending on lune 30,202Z less any state assistance received for the same purpose. . 5 D.
B. 2021 Indigent health care expenditures.Enter the amount paid by a taxing unit providing forthe
maintenance and operation cost of providing Indigent health care for the period beginning
on July 1,2020 and ending on June 36,2021,less any state assistance received
for the same purpose_.. .� .�",:.� "�... �,".. ,,,, . , .1�... ..,1, .-11.1 ..,..... —S _.._.
C. Subtract B from A and d'iwade by Line 32 and multiply by$100, ,. ...... 0.0000001sloo
D. Enter the rate calculated in C.if not applicable,enter 0, s 0.000000,rsl.00
rx tBms�cvawS Prae erpamclearol..........,
Tm Tu Code I Me"
8'eu Nx Caode$MAW
Foradditionalcopies,vi,t:comptroller.texas.gov/taxes/property-tax Page
2022Tax RateCalculatlon Worksheet—Taxing Units OtherThan School Districts or Water Districts Form 50.656
36. Raw adjustment for county indigent defense compensation.a
A. 2022 Indigent defense compensation mcpandituraL Enter the amount paid by a county to provide
appointed counsel for indigent individuals for the period beginning on July 1,2021 and
ending on June 30,2022,less any state grants received by the county for the same purpose................ S .
16., 2021 Incilgiont defense compensation expenditures.Enter the amount paid by a county toprovide
appointed counsel for Indigent individuals for the period beginning on July 1,2020 and
ending on June 30,2021,less any state grants received bythe county for the same purpose,.............. $
C. Subtract B from A and divide by Line 32 and multiply byS10D............................................ S-Q-000000tsi0o
D. Multiply B by 0.05 and divide by Line 32 and multiply by$100................. .......................... s 0.000000i'S too
E. Enter the lesser of C and 0.If not applicable,enter 0. S 0-000000,1s"o
37. Rate adjustment for county hospital expenditures.xi
A. 2022 e11191ble 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 1,2021 and
endingon June 30,2022............................................................................... $,
B. 2021 eligible county hospital ellpenclItUTOL Enter the amount paid 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..............................................................................• 5.
C. Subtract8 from A and divide by Line 32 and multiply by 5100................................. .........:. S 0.0011 001051oo
D. Multipty B by 0.08 and divide by line 32 and multiply by$100...................m........................ 5 Q•00000015100
E. Enter the lesser of C and D,if applicable.if not applicable,enter 0. $0.000000 15100
38. 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 26.0444 for more information.
A. Amount appropriated for public safety in 2021.Enter the amount of money appropriated for public
safety in the budget adopted by the municipality for the preceding fiscal year.. ..................... S
B. itures for public safety In 2021.Enter the amount of money spent by the municipality for public
safety during the preceding fiscal year........................ .w ,�.......
w..,.
C. Subtract B from A and divide by Lone 32 and multiply by 5104 ................. s 0•D000001sloo
D. Enter the rate calculated in C,11 not appkable,enter 0. S O.000000 Al
39. AdjusW 2022 NNR M&D rate.Add Lines 33,34D,35D,36E.and 37L Subtract iLint 38D. 179 6�St,00
40. Adjustment for 2021 sales tax specifically to reduce property taXQL Cities,counties and hospital districts that collected and spent addi-
tional sales tax on M&O expenses in 2021 should complete this line..These entities will deduct the sales tax gain rate for 2022 in Section 3.Other
"taxing units,enter zero,
A. Enter the amount of additional sales tax collected and spent on M&O expenses in 2021,if any.
Coo uuntiiesx must exclude any amount that was spent for economic development grants from the amount S 24A 278,FJ rJ3
ales
B. Divide Line 40A by Vine 32 and m0ply by$100. s 0.114141,moo
C. Add line 40B to Line 39, s 0.33210715l oo
41. 2022 voter-approval M&D rate.Enter the rate as calculated by the appropriate scenario below. S 0.343730 tsio0
Special Taxing Unit.If the taxiing unit qualifies as a special taxing unit,multiply Line 40C by 1.08.
_orµ
OtherTaxing Unit.Ifthe taxing unit does not qualify as a special taxing unite,multiply Dine 40C by 1,035.
Tex.Ty r. 126.0442
Tex'rax Core 1 RroOM3
For additional copies®visit:co oller.texas, ov/taxesl ro er x Page 5
20227ax Rate Calculation Worksheet—Taxing Units OtherThan School Districts or WaterDlstricts Form 50-856
D41. DfsasterLfne 41(041):2022 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 in the manner provided for a special taxing
unit.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
if the taxing unit qualifies under this scenario,multiply Line 4DC by 1.08.D If the taxing unit does not qualify,do not complete
Disaster Line 41(Line D41).
a.000aoofl;^
42. Total 2022 debt to be paid with property taxes and addldonal 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.1,2022,verify if it meets the amended definition of debt before including it here.r®
Enter debt amount.................................................................................... s 31.17241027
B. Subtract unencumbered fund amount used to reduce total debt....................................... $ 0
C. Subtract certified amount spent from safes tax to reduce debt(enter zero if none).................... —S .... ..
D. Subtract amountd from other resources........................................................ — 6 Z 12 417
pal .... s .... m � ...
E. Adjusted debt.Subtract B,C and D from A. s 25,511",210,
43. Certified 2021 excess debt collections.Enter the amount certified by the collector. S 0
44. Adjusted 2022 debt.Subtract Line 43 from Line 42E s 25 1511,210
45. 2022 anticipated collection rate.
A. Enter the 2022 anticipated collection rate certified by the collector.'*.................................... 100.00,16
B. Enter the 2021 actual collection rate. .....................I......,........... .......... 99.70
C. Enter the 2020 actual collection rate. . .......... ......... ......................................... 90.55,x,,
D. Enter the 2019 actual collection rate.e,,,.,, ............... ...... 99.50,Kk
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 Use
prior three years,enter the rate from A.Note that the rate can be greater than 100%. 100 0096
46. 2022 debt adjusted for collections.Divide Line 44 by Line 45E, S 25,1,51 1 210
47. 2022 total tuable value.Enter the amount on Line 21 of the No-New-Revenue Tax Rote Worksheet $2i 693,026,463
48. 2022 debt rate.Divide Line 46 by Line 47 and multiply by$100. 5 ®.1 1760® stoo
49. 2022 voter-approval tax rote.Add Lines 41 and 48. S Q 461330
1349.",Disaster Une 49(D49):2022 voter-approval tax raft for taudag unit affected by disaster declaration.Complete this line 9 the taxing
unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41,
Add Line D4 I,'and 48.
S o,o00000n1 ,
O Tex'Tax Co der�26.41421ay
rere'Tax Code 5 26.012M
'To.K."rax Code S 26.012{111)and 26.04(b)
Tex Tax Code 5 26.04(b)
Vm Tax Cau a$$26.4741rek 0h Vi and th-2p
For additional copies,.visd:comptroller.texas.gov/taxes/property-tax ,rge6
20227ax Rate Calculation Worksheet—Taxing UMts OtherThan School Districts or Water Districts Form 50.856
r���lY'1JJ�lY j I i v Ji r i�r�ffU t'I�It�i,Ukldpll�k�'�!I a+i1181N1 ,illi,il�ijVrfllll�4//�kU��ll;�pll1 I r � 1I II + 11J11lfUUl xrri'1G?'�II '
'
50. COUNTIES ONLY.Add together the voter-approval tax rates for each type of tax the county levies.The total Is the 2022 county voter-approval
tax rate.
$ lS100
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.
"��^'Ml1�lJJJ'r't Yj� I i YyQ��! � J/��d+%°��iir�;Y���i��I�71k,l�dJr/1:iiir��u11I�Y�r'I1�1'�'���gk"J}y�"'�PP'klUr+rrw!iiiup�4�)�'�N'�1,i@U�Ilkl!I�.r � , jjj,,,,
r ���jNp�(y(j{ 1 i, �� 1 I r"�'f111�1IJ1JJJylkyyk'{r '��IIdG'l�Jlf�ll 11pp
51. Taxable Sales.For taxing units that adopted the sales tax In November 2021 or May 2022,enter the Comptroller's estimate of taxable sales for
the previous four quarters.12 Estimates of taxable sales may be obtained through the Comptroller's Allocation Historical Summary webpage.
Taxing units that adopted the sales tax before November 2021,enter 0. S 0
52. Estimated sales tax revenue.Counties exclude any amount that is or will be spent for economic development grants from the amount of esti.,
mated sates tax revenue.rs
Taxing units that adopted the sates tax lin November 2021 or In May 2022.Multiply the amount on Line 51 by the sales tax rate(.01,
.005 or.0025,as applicable)and multiply the result by.95."
-or-
Taxing units that adopted the sates tax before November 2021.Enter the sales tax revenue for the previous four quarters.Do not
multiply by.95.
$27,,739 05
53. 2022 total taxable value.Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet $21,693,026,463
54. Sales tax adjustment rate.Divide Line 52 by Line 53 and multiply by$100. S O.1 27872 ®St®a
55. 2022 NNR tax rate,unadjusted for sales til Enter the rate from Line 26 or 27,as applicable,on the No-New-Revenue Tar Rate Worksheet, s O 326408 fstoo
56. 2022 NNR tax rate,adjusted for sales tax.
Taxing units that adopted the sales tax In November 2021 or in May 2022.Subtract Line 54 from Line 55.Skip to Line 57 ff you
adopted the additional safes tax before November 2021, $0.000000
57. 2022 voter-approval tax rata,unadjusted for sates tax."Enter the rate from Line 49r Line D49(disaster)or Line 50(counties)as applicable,
of the Voter-Approval Tar Rate Worksheet. s 0.46 1 330 istoo
56. 2022 voter-approval tax rate,adjusted for sales tax.Subtract Line 54 from Line 57. 4333454 85 ioo
WIN
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 i-nstaked wholly or partly to meet or exceed pollution control requirements.The
taxing uni@°s expenses are those necessary to meet the requirements of a permit issued the Texas Commission on Environmental Quality(TCE ),The taxing unit must provide
the tax assessor with a copy of the TCEQ letter of determination that states the portion ofthe 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 faci'tiity,device or method for the control of air,water or land pollution.
Iw��'? d (Ikl �1r'»»�J�JJIr ,� „i�. UVklrk�k Ikl , k k1rr,11 �rrrl�lkl�,1 IiBJa�J111�l� Ill�ili >�xll rl k f11 rr rw a
111 , I I 1
1
59. "Certified expenses from the Texas Commission on Environmental Quality(TCE ).Enter the amount certified in the determination letter
fram'i`CEQ.11 The taxing unit shallprovide its tax assessor-collector with a copy of the letter. S0
60. 2022 total taxable value.Enter the amount from Line 21 of the No New-Revenue Tax Rate Worksheet S 0
61. Additional rate for pollution control.Divide lane 59 by Line 60 and rr ipry by$100. $0.000000 isyop
62. 2022 votor-approni tax rate,adjusted Il control.Add Line 61 to one of the following lines(as applicable).Line 49,Line D49
(disaster),Line 50(counties)or Line 58(taxing units with the additional sales tax). 5® 000®OO 5100
ar Tex raw cWk 126.041 id)
"Tea.Tax c•&126.041 W
'Tex.Tax Cok 5 26.14418d)
Tm Fa Cok 5 26.a 4k)
1 TMTax c•&5 26.04k)
wk'Tea.TaxC 526,1445fd)
�Tft Tax CO&126.045 10
For additional copies,visit comptrollet.texas.gov/taxesiproperty-tax Forage 8
2022 Tax Rate Calculation Worksheet—Taxing Units Other Than School Districts or Water Districts Form 50-856
The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate before the unused increrrml rate for the prior three years."In
a year where a taxing unit adopts a rate by applying any portion 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 aero 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 26.0501(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 Govemment Code
Section 120.002(a)without the required voter approval,u
This section should only be completed bya taxing unit that does not meet the definition of a special taxing unl
63. 2021 unused increment rate.Subtract the 2021 actual tax rate and the 2021 unused increment rate from the 2021 voter-approval tax rate.If
the number is less than zero,enter zero.
64. 2020 unused Increment rate.Subtract the 2020 actual tax rate and the 2020 unused Increment rate from the 2020 voter-approval tax rate.If
the number is less than zero,enter zero.If the year is prior to 2021,enter zero. S 0,021650lsi
oo
65. 2019 unused increment rate.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 prior to 2021,enter zero. $0.000000 65100
66. 2022 unused increment rate.Add Lines 63,64 and 65.
$0.0297866s1o1
67. 2022 voter-approval tax rate,adjusted for unused Increment rate.Add Line 66 to one of the following lines(as applicable):Line 49,Line
D49(disaster),Line 50(counties),Line 58(taxing units with the additional sales tax)or Line 62(taxing units with pollution control). s 0.353244 6s,ora
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 tal unit"
This sectlon should only be completed by a taxing unit that is a municipality of less than 30,0DO or a taxing unit that does not meet the definition of a special taxing unit
I��U�, r ,,, irdilllU a!!IIID rye al�rili JiigJJl M'I`/,IUiJ U1C11 a I�i� � i, ,�1111PU'11�J 1C U 1 '
rrrrrlrll+frrii������������/11J1l�III�����1N111Ill'lY�lllllll�l�����1����i��� ��rl��������������������'11'Nl�ftilllll�DlllllJ������ur�mu�"riNUrrr6altil,�ihi6�mm"44i,Nva:,I�Ylm�rlirl�uu�ru��,U,l
iu;���r��i��)I��rlP�ll II� � � 1 �i � ��� � ��f 1.
6S. Adjusted 2022 NNR MSA tax rate.Enter the rate from line 39 of the Voter Approval Tax Rate Worksheet S 0.000000 65100
69. 2022 total tiumble value.Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet S
70. Rate necessary to impose$500,000 in taxes.Divide$500,000 by line 69 and multiply by$100. s 0.000000 6sloo
71. 2022 debt rate.Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet S 0.0000001st oo
72. De minimis rate.Add Lines 68,70 and 71,
S 0.0000001s,00
In the tax Me 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."
Similarly,if a taking unit adopted a tax rate that exceeded its voter-approval tax rate,calculated norni 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."
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 prop"taxable by the taxing unit on January 1 of the tax year in which the disaster
occurred or the disaster occurred four years ago.
ST&L TM Code 32U13(a)
-TmTaxco&s 13(c)
•°T Tax %2 1(a)and let
wTftLOMIGWACwkgl2CLODY(dl,effklkwlan.1,2023
°TmInix Code 1261
�TTax Codes2"12(")
®T .Tap s 2 (aH11
-TMUN SM342(b)
®T<incol
For additional copies,visit,comptroller,texas, ov/taxes/property®tax bPag«a3
2022 Tax Rate Calculation Worksheet—Taxing UnItsOtherThanSchool Districts or Water Districts Form
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 not met the conditions in Tax Code Section 26.042(a)(1)or(2).
73. 2021 adopted tax rate.Enter the rate in Line 4ofthe No-New-RevenueTaxRoteWoddheet. $ 0.0000001sloo
74. Adjusted 2021 voter-appraval tax rate.Use the taxing units Tax Rate Calculation Worksheets from the prior years)to complete this line.
If a disaster occurred in 2021 and the taxing unit calculated its 2021 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41(1341)
of the 2021 worksheet due to a disaster,enter the 2021 voter-approval tax rate as calculated using a multiplier of 1.035 from Line 49.
-or-
If a disaster occurred prior to 2021 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on s 0.0000006 i
Disaster Line 41(1341)in 2021,complete the separate 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 2021 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 2021 voter-approval tax rate from the worksheet
or
If the taxing unit adopted a tax rate above the 2021 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 years worksheet.
75. Increase In 2021 tax rate due to disaster.Subtract Line 74 from Line 73. s O.flOOOOO,flsm op
76. Adjusted 2021 taxable value.Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet. s
77. Emergency revenue.Multiply Line 75 by Line 76 and divide by$100. $ 0
78. Adjusted 2022 taxable value.Enter the amount in Line 25 of the No-New-RevenueTax Rate Worksheet. s 0
79. Emergency revenue rote.Divide Line 77 by Line 78 and multiply by$100." s 0.0000001$lo0
00. 2022 voter-approval tax rate,adjusted for emergency revenue.Subtract Line 79 from one of the following lines(as applicable):Line 49,
Line D49(disaster),Line SO(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). $0.0®000Q1st0o
Indicate the applicable total tax rates as calculated above.
Nannue tax rate........................................ ......................,...........,...,.................................. 50.32640 1 ioo
As applicable,enter the 2022 NNR tax rate from:Line 26,Line 27(counties),or Line 56(adjusted for sales tax),Indicate the line number used: 26
Vater-approval tax rate.................................................................................................................... s 0.3632441$100
As applicable,enter the 2022 voter-approval tax rate from:Line 49,Lime D49(disaster),Line 50(counties),Line 58(adjusted for sales tax),Line 62(adjusted for pollution
control),Line 67(adjusted for unused increment),or Line 80(adjusted for emergency nue).
Indicate the line number used. 15,11.
Do rrrinlmisrate......................................................... 0.000000
................................................................... S ,r"sloo
If applicable,enter the 2022 de mini mis rate from Line 72,
® s s •
Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit.8y signing below,you certify that you are the designated officer or
employee of the taxing unit and have accurately calcuoated the tax rates using values that are the same as the values shown in the taxing units certified appraisal roll or certified
estimate of taxable value,in accordance with requirements In Tax CocI
rint
are Larry Gaddes PICAC,CTA
Printed Name of Taxing Unit Representative
sign
here �s �0 8/03/2022
ram,rwp1IPt� kReprewIIAafive Date
Tem.'ru Cade im-oQa
T@K Tax coo J1..042ib)
rm ratt Cofk ss 26,"C-21 and 1d-2)
For additional copies,visit,comptroller.texas.gov/taxes/property-tax pa t l
EXHIBIT
Certification of Additional Sales
and Use Tax to Pay Debt Services
THE STATE OFT AS,
County of Williamson
Chief Financial Officer or Auditor: Susan MoganCPA
For the taxing unit: City of Round Rock
Hereby certifies that the amount of additional sales and use tax revenue collected to pay debt service has been deducted from the total amount described
by Tax Code Section 26.05(e-1).26.04(e)(3)(C)and 26,05(a)(1).
This certification is submitted to the governing body of City of Round Rock on 8/8122
Signature withheld for security purposes
Signature of Financial Officer or Auditor
Fornii develb.:ed lby,rexa%1romjj::rtrd11er Of PL911Dfic.Acc'ounks,Property"ax Armstance DivNion For additional copies,visita
comptroller.texas.gov/taxes/property-tax