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O-2023-256 - 9/14/2023 ORDINANCE NO.O-2023-256 AN ORDINANCE LEVYING TAXES 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 2023. 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, 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 2023, 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 2023, 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 2023 upon all property, real, personal and mixed, within the corporate limits of said City subject to taxation, a tax of 23.8520 cents on each One Hundred Dollars ($100.00) valuation of property. 0112.2023;48%-0188-9910 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 2023 upon all property, real, personal and mixed, within the corporate limits of said City subject to taxation, a tax of 10.3480 cents on each One Hundred Dollars ($100.00) valuation of property. SUMMARY Maintenance and operation of the Municipal Government 23.8520 cents Interest and Sinking 10.3480 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 14.8 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $30.79. III. 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. READ and APPROVED on first reading this the of , 2023. READ, APPROVED and ADOPTED on second reading this the day of A J3tEAkJpM 2023. PA M CRAI ORG , Mayor City of Round ck, Texas ATTEST: NYEAGAN S KS, ity Clerk 3 MISSION STATEMENT NVOur dedicated team is committed to providing innovative and exceptional customer service in the assessment,collection,and distribution of taxes and fees. WILCO EXHIBIT TEXAS �� Larry Gaddes PCAC, CTA ATax Assessor/Collector CITY OF ROUND ROCK PROPERTY TAX CODE, SECTION 26.04 SUBMISSION OF TAX RATES 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 2023. NO-NEW-REVENUE TAX RATE: $0.316334/ $100 VOTER-APPROVAL TAX RATE: $0.344659 / $100 8/3/2023 Larry Gaddes PCAC, CTA Date Williamson County Tax Assessor/Collector 412 Vance St,Ste 1 Taylor,TX 76574 Telephone:512.352.4140 Property Tax Telephone 512.943.1601 www.wilcotx.gov/tax 2023 Tax Rate Calculation Worksheet • Taxing Units Other Than School Districts or Water Districts City of Round Rock (512)218-5447 Taxing Unit Name Phone(area code and number) 221 E Main Street, Round Rock,TX,78664-5299 https://www.roundrocktexas.gov Taxing Unit's Address,City,State,ZIP Code Taxing Unit's Website Address GENERAL INFORMATION:Tax Code Section 26.04(c)requires an officer or employee designated by the governing body to calculate the no-new-revenue(NNR)tax rate and voter-approval tax rate for the taxing unit.These tax rates are expressed in dollars per$100 of taxable value calculated.The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest.The designated officer or employee shall certify that the officer or employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate.The officer or employee submits the rates to the governing body by Aug.7 or as soon thereafter as practicable. School districts do not use this form,but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet,School District without Chapter 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 worksheet is offered as technical assistance and not legal advice.Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption. SECTION • The NNR 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(no new taxes)if applied to the same properties that are taxed in both years.When appraisal values increase,the NNR tax rate should decrease. The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies. While uncommon,it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes.In this case,the taxing unit will need to calculate the NNR tax rate separately for the maintenance and operations tax and the debt tax,then add the two components together. 2022 total twmbk value.Enter the amount of 2022 taxable value on the 2022 tax roll today.Include any adjustments since last year'scertification; exclude Tax Code Section 25.25(d)one-fourth and one-third over-appraisal corrections from these adjustments.Exclude any property value subject to an appeal under Chapter 42 as of July 25(will add undisputed value in Line 6).This total includes the taxable value of homesteads with tax ceil-ings(will deduct in Line 2)and the captured value for tax increment financing(adjustment is made by deducting TIF taxes,as reflected in Line 19,054,016,703 17).' $ 2. 2022 tax ceilings.Counties,cities and junior college districts.Enter 2022 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 2022 or a prior year for homeowners age 65 or older or disabled,use this step.' $ 0 3. Preliminary 2022 adjusted taxable value.Subtract Line 2 from Line 1. $ 19,054,016,703 4. 2022 total adopted tax rate. s 0.3420007s1oo 5. 2022 Taxable Value lost because court appeals of ARB decisions reduced 2022 appraised Value. j A. Original 2022 ARB values:............................................................................ s 383,1 38,557 B. 2022 values resulting from final court decisions:..................................................... -s 350,6311085 C. 2022 value loss.Subtract B from A.' $ 32,507,472 6. 2022 taxable value subject to an appeal under Chapter 42,as of July 25. A. 2022 ARB certified value:............................................................................ s 2,696,81 5,035 B. 2022 disputed value:................................................................................. s 192,726,779 C. 2022 undisputed value.Subtract B from A.4 $ 2,504,088,256 7. 2022 Chapter 42 related adjusted values.Add Line 5C and Line 6C $ 2,536,595,728 'Tex.Tax Code 4 26.012(14) 'Tex.Tax Code 4 26.012(14) 'Tex.Tax Code 4 26.01203) 'Tex.Tax Code 4 26.01203) Form developed by:Texas Comptroller of Public Accounts,Property Tax Assistance Division For additional copies,visit:comptroller.texas.gov/taxes/property-tax 50-856•6-23/10 No-New-Revenue Tax Rate Workshtet Amount/Rate 8. 2022 taxable value,adjusted for actual and potential court-ordered adjustments.Add Line 3 and Line 7. $21,590,612,431 9. 2022 taxable value of property in territory the taxing unit deannexed after Jan.1,2022.Enter the 2022 value of property in deannexed territory.s s 0 10. 2022 taxable value lost because property first qualified for an exemption in 2023.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 2023 does not create a new exemption or reduce taxable value. A. Absolute exemptions.Use 2022 market value:......................................................... $ _ 432,506 B. Partial exemptions.2023 exemption amount or 2023 percentage exemption times 2022 value....... +$14,788,761 C. Value loss.Add A and B.' s 15,221,267 11. 2022 taxable value lost because property first qualified for agricultural appraisal(1-d or 1-d-1),timber appraisal,recreational/scenic appraisal or public access airport special appraisal in 2023.Use only properties that qualified in 2023 for the first time,do not use proper- ties that qualified in 2022. //�� A. 2022 market value:.................................................................................. $ 0 B. 2023 productivity or special appraised value:.................................................... -$ 0 C. Value loss.Subtract B from A. $ 0 12. Total adjustments for lost value.Add Lines 9,100 and 11C. $ 15,221,267 13. 2022 captured value of property in a TIF.Enter the total value of 2022 captured appraised value of property taxable by a taxing unit in a tax I increment financing zone for which 2022 taxes were deposited into the tax increment fund.a If the taxing unit has no captured appraised value in line 181),enter 0. $ 0 14. 2022 total value.Subtract Line 12 and Line 13 from Line 8. $21,575,391,164 15. Adjusted 2022 total levy.Multiply Line 4 by Line 14 and divide by$100. $ 16. Taxes refunded for years preceding tax year 2022.Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year ►� 2022.Types of refunds include court decisions,Tax Code Section 25.25(b)and(r)corrections and Tax Code Section 31.11 payment errors.Do not C include refunds for tax year 2022.This line applies only to tax years preceding tax year 2022.' $ 371,716 4A7d'u2022 levy with refunds andTIF adjustment Add Lines 15 and 16.10 $74,159,553 ota12023 taxable value on the 2023 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:................... ............................................................... $23,799,091,856 B. Counties:Include railroad rolling stock values certified by the Comptroller's office:....................... +$_ 0 C. Pollution control and energy storage system exemption:Deduct the value of property exempted 0 for the current tax year for the first time as pollution control or energy storage system property:........... -$ D. Tax increment financing:Deduct the 2023 captured appraised value of property taxable by a taxing unitin a tax increment financing zone for which the 2023 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 23 below.".................... -$ 0 E. Total 2023 value.Add A and B then subtract C and D. $23,799,091,856 'Tex.Tax Code 4 26.012(15) Tex Tax Code 4 26.012(15) 'Tex Tax Code 4 26.012(15) 'Tex Tax Code 5 26.030 'Tex Tax Code 4 26.012(13) 10 Tex Tax Code 5 26.012(13) "Tex Tax Code S 26.012,26.04(c-2) 'o Tex.Tax Code 5 26.030 For additional copies,visit comptroller.texas.gov/taxes/property-tax Page 2 -No-New-Revenue Tax Rate Worksheet Amount/Rate 19. Total value of properties under protest or not included on certified appraisal rolL" A. 2023 taxable value of properties under protest.The chief appraiser certifies a list of properties still under ARB protest.The list shows the appraisal district's value and the taxpayer's claimed value,if any,or an estimate of the value if the taxpayer wins.For each of the properties under protest use the lowest of these values.Enter the total value under protest11.................................................... s 252.963,809 B. 2023 value of properties not under protest or included on certified 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.'' ........ .. S _ 0 - C. Total value under protest or not certified.Add A and B. $252,963,809 20. 2023 tax ceilings.Counties,cities and junior colleges enter 2023 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 2022 or a prior year for homeowners age 65 or older or disabled,use this step." s 0 21. 2023 total taxable value.Add Lines 1 B and 19C.Subtract Line 20.11 $24,052,055,665 22. Total 2023 taxable value of properties in territory annexed after Jan.1,2022.Include both real and personal property.Enter the 2023 value of property in territory annexed.1° s 2,483,118 23. Total 2023 taxable value of new improvements and new personal property located in new improvements.New means the item was not on the appraisal roll in 2022.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.1,2022 and be located in a new improvement New improvements do include property on which a tax abatement agreement has expired for 2023.19 s 606,198,896 24. Total adjustments to the 2023 taxable value.Add Lines 22 and 23. s 608,682,014 25. Adjusted 2023 taxable value.Subtract Line 24 from Line 21. $23,443,373,651 6. 1023 NMR tax rate.Divide Line 17 by Line 25 and multiply by$100.'0 s 0.316334 isl oo 27. COUNTIES ONLY.Add together the NNR tax rates for each type of tax the county levies.The total is the 2023 county NNR tax rate.71 $0.0000001slo0 SECTION ° °• a 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&0)Tax Rate:The M&0 portion Is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year plus the applicable percentage allowed by law.This rate accounts for such things as salaries,utilities and day-to-day operations. 2. Debt Rate:The debt rate includes the 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 voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies.In most cases the voter-approval tax rate exceeds the no-new-revenue tax rate,but occasionally decreases in a taxing unit's debt service will cause the NNR tax rate to be higher than the voter-approval tax rate. Fr1r,III --- - - 28. 2022 M&O tax rate.Enter the 2022 M&O tax rate. s 0.2244001sl oo 29. 2022 taxable value,adjusted for actual and potential court-ordered adjustments.Enter the amount in Line 8 of the No-New-Revenue Tax Rate worksheet. $21,590,612,431 "Tex Tax Code S 26.01(c)and(d) "Tex Tax Code 4 26.01(c) "Tex.Tax Code 4 26.01(d) "Tex.Tax Code 4 26.012(6)(B) "Tex Tax Code 4 26.012(6) "Tex.Tax Code 126.012(1 T) "Tex Tax Code 126.0120 n n Tex Tax Code 4 26.04(c) "Tex Tax Code 4 26.04(d) For additional copies,visit comptroller.texas.gov/taxes/property-tax Page 3 Line Voter-Approval Tax Rate Worksheet Amount/Rate 30. ToW 2022 MW levy.Multiply Line 28 by line 29 and divide by$100 $48 ,449334 31. Adjusted 2022 levy for calculating NNR M&O rate. A. M&0 taxes refunded for years preceding tax year 2022.Enter the amount of M&0 taxes refunded in the preceding year for taxes before that year.Types of refunds include court decisions,Tax Code Section 25.25(b)and(c)corrections and Tax Code Section 31.11 payment errors.Do not include refunds for tax year 2022.This line applies only to tax years preceding tax year 2022............... +S 250,612 B. 2022 taxes in TIF.Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit.if the taxing unit has no 2023 captured appraised value in Line18D,enter 0....................................................................................... —S 0 C. 2022 transferred function.If discontinuing all of a department,function or activity and transferring it to another taxing unit by written contract enter the amount spent by the taxing unit discontinuing the function in the 12 months preceding the month of this calculation.If the taxing unit did not operate this function for this 12-month period,use the amount spent in the last full fiscal year in which the taxing unit operated the function.The taxing unit discontinuing the function will subtract this amount in D below.The taxing unit receiving the function will add this amount in D below.Other taxing units enter 0..................................................................... +/-$_ O D. 2022 M&0 Levy adjustments.Subtract B from A.For taxing unit with C,subtract if discontinuing function and add if receiving function..................................................... $ 250,612 E. Add Line 30 to 31 D. s 48,699 946_ 32. Adjusted 2023 taxable value.Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet $23,443,373,651 33. 2023 NNR M&O rate(unadjusted).Divide Line 31E by Line 32 and multiply by$100. $0.2077 aA . 100 34Rate adjustment for state crbninal Justin mandate.21 ' If not applicable or less than zero,enter 0. A. 2023 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 0 have been sentenced.Do not include any state reimbursement received by the county for the same purpose. $ B. 2022 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 0 by the county for the same purpose.Enter zero if this is the first time the mandate applies................. —$ C. Subtract B from A and divide by Line 32 and multiply by$100............................................ $0.000000/sloo D. Enter the rate calculated in C.If not applicable,enter 0. $0.0000M$100 Rate adjustment for indigent health care expenditures." 35. If not applicable or less than zero,enter 0. A. 2023 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 0 July 1,2022 and ending on June 30,2023,less any state assistance received for the same purpose.. .. $ 1 B. 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 June 30,2022,less any state assistance received 0 forthe same purpose................................................................................... —$ C. Subtract B from A and divide by Line 32 and multiply by$100............................................ $0.000000/slop D. Enter the rate calculated in C.If not applicable,enter 0. $0.000000/s1 oo "[Reserved for expansion] "Tex Tu Code 4 26.044 "Tex Tu Code 5 26.0441 For additional copies,visit comptroller.texas.gov/taxes/property-tax Page 4 2023 Tax Rate Calculation Worksheet-Taxing Units Other Than School Districts or Water Districts Form 50-856 36. Rate adjustment for county indigent defense compensation.s If not applicable or less than zero,enter 0. A. 2023 indigent defense compensation expenditures.Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044,Code of Criminal Procedure for the period beginning on July 1,2022 and ending on June 30,2023,less any state grants received by the county for the same purpose.......................... $ B. 2022 indigent defense compensation expenditures.Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044,Code of Criminal Procedure for the period beginning on July 1,2021 and ending on 0 June 30,2022,less any state grants received by the county for the same purpose....... .................. $ C. Subtract B from A and divide by Line 32 and multiply by$100............................................ $ 0.000000$100 D. Multiply B by 0.05 and divide by Line 32 and multiply by$100........................................... $ 0.000000/$100 E. Enter the lesser of C and D.If not applicable,enter 0. $ 0.000000/$100 37. Rate adjustment for county hospital expenditures.' If not applicable or less than zero,enter 0. A. 2023 eligible county hospital expenditures.Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1,2022 and 0 endingon June 30,2023......... ..................................................................... $ B. 2022 eligible county hospital expenditures.Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1,2021 and 0 ending on June 30,2022............................................................................... $ C. Subtract B from A and divide by Line 32 and multiply by$100............................................ $ 0'000000/$100 D. Multiply B b 0.08 and divide b Line 32 and multi b $100............................................ $ 0'000000 PY Y Y PN Y . .__/$100 E. Enter the lesser of C and D,if applicable.If not applicable,enter 0. $0.000000/$100 3& Rate adjustment for defunding municipality.This adjustment only applies to a municipality that is considered to be a defunding municipal- ity for the current tax year under Chapter 109,Local Government Code.Chapter 109,Local Government Code only applies to municipalities with a population of more than 250,000 and includes a written determination by the Office of the Governor.See Tax Code Section 26.0444 for more information. A. Amount appropriated for public safety in 2022.Enter the amount of money appropriated for public 0 safety in the budget adopted by the municipality for the preceding fiscal year............................ $_ _ B. Expenditures for public safety in 2022.Enter the amount of money spent by the municipality for public 0 safety during the preceding fiscal year.................................................................. $ C. Subtract B from A and divide by Line 32 and multiply by$100........................................... $ 0.000000/$100 D. Enter the rate calculated in C.If not applicable,enter 0. $0.000000/$loo 39. Adjusted 2023 NNR M&O rate.Add Lines 33,341),351),36E,and 37E.Subtract Line 38D. $0.2077341,$100 -I 40. Adjustment for 2022 sales tax specifically to reduce property taxes.Cities,counties and hospital districts that collected and spent addi- tional sales tax on M&:0 expenses in 2022 should complete this line.These entities will deduct the sales tax gain rate for 2023 in Section 3.Other taxing units,enter zero. A. Enter the amount of additional sales tax collected and spent on M&O expenses in 2022,if any. Counties must exclude any amount that was spent for economic development grants from the amount $29,036,909 ofsales tax spent................................................................................... B. Divide Line 40A by Line 32 and multiply by$100........................................................ S 0.123859/$100 C. Add Line 40B to Line 39. $0.3315931$100 41. 2023 voter-approval M&O rate.Enter the rate as calculated by the appropriate scenario below. $0.343198/Slop Special Taxing Unit.If the taxing unit qualifies as a special taxing unit,multiply Line 40C by 1.08. -or- Other Taxing Unit If the taxing unit does not qualify as a special taxing unit,multiply Line 40C by 1.035. "Tex.Tax Code 526.0442 "Tea Tax Code 426.0443 For additional copies,visit:comptroller.texas.gov/taxes/property-tax Page 5 D41. Disaster Line 41(041):2023 voterapproval M&0 nate 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 fi the taxing unit qualifies under this scenario,multiply Line 40C by 1.08.21 If the taxing unit does not qualify,do not complete Disaster Line 41(Line 1341). $ ntoo 42. Total 2023 debt to be paid with property taxes and additional Saks 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 units 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 four conditions above.Include only amounts that will be paid from property tax revenue Do not include appraisal district budget payments.If the governing body of a taxing unit authorized or agreed to authorize a bond warrant certificate of obligation,or other evidence of indebtedness on or after Sept 1,2021,verify if it meets the amended definition of debt before including it here.11 Enter debt amount...................................... ...................................... s 29,100,436 B. Subtract unencumbered fund amount used to reduce total debt...................................... —$ 0 C. Subtract certified amount spent from sales tax to reduce debt(enter zero if none).................... —$ 0 D. Subtract amount paid from other resources............................................................ —S 4,211,277 E. Adjusted debt Subtract B,C and D from A. s 24,889,159 43. Certified 2022 excess debt collections.Enter the amount certified by the collector.z9 $ 0 44. Adjusted 2023 debt.Subtract Line 43 from Line 42E. s 24,889,159 45. 2023 anticipated collection raft. A. Enter the 2023 anticipated collection rate certified by the collector.10.................................... 100.0096 B. Enter the 2022 actual collection rate.................................................................... 99.6496 C. Enter the 2021 actual collection rate.................................................................... 99.7096 D. Enter the 2020 actual collection rate.................................................................... 99.5596 E. If the anticipated collection rate in A is lower than actual collection rates in B,C and D,enter the lowest collection rate from B,C and D.If the anticipated rate in A is higher than at least one of the rates in the prior three years,enter the rate from A.Note that the rate can be greater than 100%.31 100.0( 46. 2023 debt adjusted for collections.Divide Line 44 by line 45L s 24,889,159 47. 2023 total taxable vabre.Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet. $24,052,055,665 48. 2023 debt rate.Divide Line 46 by Line 47 and multiply by$100. $0.103480,$1oo 49. 2023 voter-approval tax rate.Add Lines 41 and 48. s 0.446678,sloo 049. Master Line 49(D49).2023 voter-approval tax raft for taxing unit affected by disaster dedantion.Complete this line if the taxing unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41. Add Line D41 and 48. S /5100 u Tex Tax Code 4 26.042(a) ' TeL Tax Code 4 26.012M "Ten.Tax Code 4 26.012(10)and 26.04(b) o Tex.Tax Code 4 26.04(b) n Tex.Tax Code 44 26.04(h),(h-1)and(h-2) For additional copies,visit comptroller.texas.gov/taxes/property-tax Page 6 Line Voter-Approval Tax Rate Worksheet Amount/Rate SO. I COUN71ES ONLY.Add together the voter-approval tax rates for each type of tax the county levies.The total is the 2023 county voter-approval I tax rate. s 0.000000/5100 j SECTION 3:NNR Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes 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 PrI Additional Sales and UseTaxWorkshec� 517T.,bleSales. For taxing units that adopted the sales tax in November 2022 or May 2023,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 2022,enter 0. $ 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 sales tax revenue.33 Taxing units that adopted the sales tax in November 2022 or in May 2023.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 sales tax before November 2022.Enter the sales tax revenue for the previous four quarters.Do not multiply by.95. x29,647,592 53. 2023 total taxable value.Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet. $24,052,055,665 54. Sales tax adjustment rate.Divide Line 52 by Line S3 and multiply by$100. $0.123264/slop 55. 2023 NNR tax rate,unadjusted for sales tax."Enter the rate from Line 26 or 27,as applicable,on the No-New-Revenue Tax Rate Worksheet. s O,316334/stop 56. 2023 NNR tax rate,adjusted for sales tax. Taxing units that adopted the sales tax in November 2022 or in May 2023.Subtract Line 54 from Line 55.Skip to Line 57 if you adopted the additional sales tax before November 2022. 5 /$100 57?2023 voter-approval tax rate,unadjusted for sales tax.'Enter the rate from Line 49,Line D49(disaster)or Line 50(counties)as applicable, e Voter-Approval Tax Rate Worksheet. $0.446678,$,oo voter-approval tax rate,adjusted for sales tax.Subtract Line 54 from Line 57. s 0.323414/$loo SECTION 4:Voter-Approval Tax Rate Adjustment for Pollution Control Not Applicable A taxing unit may raise its rate for M&0 funds used to pay for a facility,device or method for the control of air,water or land pollution.This includes any land,structure,building, installation,excavation,machinery,equipment or device that is used,constructed,acquired or installed wholly or partly to meet or exceed pollution control requirements.The taxing units expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality(TCEQ).The taxing unit must provide the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control. This section should only be completed by a taxing unit that uses M&Q funds to pay for a facility,device or method for the control of air,water or land pollution. Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate 59. Certified expenses from the Texas Commission on Environmental Quality(TCEQ).Enter the amount certified in the determination letter from TCEQ"The taxing unit shall provide its tax assessor-collector with a copy of the letter.7° $ 6Q 2023 total taxable vab,e.Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet $ 51. Additional rate for pollution control.Divide Line 59 by Line 60 and multiply by$100. $ 62. 2023 voter-approval tax tate,adjusted for pollution control.Add Line 61 to one of the following lines(as applicable):Line 49,Line 049 (disaster),Line 50(counties)or Line 58(taxing units with the additional sales tax). $ K100 Tex Tax Code 4 26.041(d) n Tex Tax Code 4 26.0410 Tex Tax Code 4 26.041(d) u Tex Tax Code 4 26.04(c) "Tex Tax Code 4 26.04(c) "Tex Tax Code f 26.045(d) Tex Tax Code§26.04S(I) For additional copies,visit comptroller.texas.gov/taxes/property-tax Page 7 2023 Tax Rate Calculation Worksheet—Taxing Units Other Than School Districts or Water Districts Form 50-8S6 SECTION • •• • • for • Increment Rate The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate adjusted to remove the unused increment rate for the prior three years.11 In a year where a taxing unit adopts a rate by applying any portion of the unused increment rate,the portion of the unused increment rate must be backed out of the calculation for that year. The difference between the adopted tax rate and adjusted voter-approval tax rate is considered zero in the following scenarios: • a tax year before 2020;10 • a tax year in which the municipality is a defunding municipality,as defined by Tax Code Section 26.0501(a);11 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." Individual components can be negative,but the overall rate would be the greater of zero or the calculated rate. This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit" Unused Incrementt 63. i Year 3 component.Subtract the 2022 actual tax rate and the 2022 unused increment rate from the 2022 voter-approval tax rate. A. Voter-approval tax rate(Line 67)........................................................................ s 0.363244/sloo B. Unused increment rate(Line 66)........................................................................ s 0.029786/stoo C. Subtract Bfrom A, s 0.333458/sloo D. Adopted Tax Rate. 4 0.342000/s100 E. Subtract D from C...................................................................................... s—0.008541/$lop 64. Year 2 component.Subtract the 2021 actual tax rate and the 2021 unused increment rate from the 2021 voter-approval tax rate. A. Voter-approval tax rate(Line 67)........................................................................ $0.426786/4100 B. Unused increment rate(Line 66)........................................................................ s 0.021650/S1oo C. Subtract a from A. 4 0.405136/4100 D. Adopted Tax Rate............... .................... 4 0.39700015100 E. Subtract D from C...................................................................................... $0.008136/stao 65. Year 1 component.Subtract the 2020 actual tax rate and the 2020 unused increment rate from the 2020 voter-approval tax rate. A. Voter-approval tax rate(Line 65)........................................................................ s 0.460650/s1 oo B. Unused increment rate(Line 64)........................................................................ $ 0.000000/sloo C. Subtract B from A..................................................................................... s 0.460650/sl oo D. Adopted Tax Rate...................................................................................... s 0.439000 loo E. Subtract D from C...................................................................................... s 0.021650/sloo 66. 2023 unused increment rate.Add Lines 63E,64E and 65E s 0.021245/51oo 67. Total 2023 voter-approval tax rate,including the 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 0.344659/s10o "Tex.Tax Code 526.013(a) Tex.Tax Code 526.013(c) 11 Tex.Tax Code 6§26.0501(a)and(c) Tex Local Govt Code 5120.007(d),effective Jan.1,2022 "Tex Tax Code 526.063(a)(1) "Tex Tax Code 526.012(&a) e Tex Tax Code§26.063(a)(1) For additional copies,visit:comptroller.texas.gov/taxes/property-tax Page 8 2023 Tax Rate Calculation Worksheet—Taxing Units Other Than School Districts or Water Districts Form 50-856 SECTION •:De Mininnis Rate Not Applicable The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate,the rate that will raise$500,000,and the current debt rate for a taxing unit" This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit's Line De Minimis Rate Worksheet !r 68. Adjusted 2023 NNR M&O tax rate.Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet $ /5100 69. 1 2023 total taxable value.Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet. $ 70. Rate necessaryto irnpose;500,000 in taxes.Divide$500,000 by Line 69 and multiply by$100. $ /5100 71. 2023 debt rate.Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet. $ /5100 72. De minimis rate.Add Lines 68,70 and 71. $ /5100 Voter-ApprovalSECTION 7: . Not p .. In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a),a taxing unit that calculated its voter-approval tax rate in the manner provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year.'° 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." This section will apply to a taxing unit other than a special taxing unit that: directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year;and • the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster occurred or the disaster occurred four years ago.This section will 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). Line Emergency Revenue Rate Worksheet Amount/kate 73. 2022 adopted tax rate.Enter the rate in Line 4 of the No-New-Revenue Talc Rate Worksheet. $ /5100 74. Adjusted 2022 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 2022 and the taxing unit calculated its 2022 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41(D41) of the 2022 worksheet due to a disaster,complete the applicable sections or lines of Form 50-856-x,Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet -or- If a disaster occurred prior to 2022 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on $ /5100 Disaster Line 41(D41)in 2022,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 2022 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 2022 voter-approval tax rate from the worksheet -or- If the taxing unit adopted a tax rate above the 2022 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 2022 tax rate due to disaster.Subtract Line 74 from Line 73. $ /5100 76. Adjusted 2022 taxable value.Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet. $ 77. Emergency revenue.Multiply Line 75 by Line 76 and divide by$100. $ 78. Adjusted 2023 taxable value.Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet. $ 79. Emergency revenue rate.Divide Line 77 by Line 78 and multiply by$100.'9 $ /51fJ0 "Tex.Tax Code§26.042(b) "Tex.Tax Code§26.D42(f) "Tex Tax Code§26.042(c) •Tex Tax Code S26.042(b) For additional copies,visit:comptroller.texas.gov/taxes/property-tax Page 9 2023 Tax Rate Calculation Worksheet—Taxing Units Other Than School Districts or Water Districts Form 50-856 Emergency Revenue Rate Worksheet Amount/Rate 72r-approval tax rate,adjusted for emergency revenue.Subtract Line 79 from one of the following lines(as applicable):Line 49, disaster),Line 50(counties),I ine 58(taxing units with the additional sales tax),Line 62(taxing units with pollution control)or Line 67 ts with the unused increment rate), $ /sto0 ; TotalSECTION 8: Indicate the applicable total tax rates as calculated above. No-new-revenue tax rate................................................................................................................. s 0.316334/sloo As appl icable,enter the 2023 NNR ax to from:Line 26,Line 27(counties),or Line 56(adjusted for sales tax). Indicate the line number used: 26 Voter-approval tax rate................................................................................................................... s 0.344659/sloo As applicable,enter the 2023 voter-approval tax rate from:Line 49,Line 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 revenue). Indicate the line number used: 67 Deminimis rate.. . ................................................................................................................... s 1$100 If applicable,enter the 2023 de minimis rate from Line 72. SECTION •:Taxing Unit Representative Name and Signature Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit.By signing below,you certify that you are the designated officer or employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit's certified appraisal roll or certified estimate of taxable value,in accordance with requirements in the Tax Code.so print here Larry Gaddes PCAC,CTA _ Printed Name of Taxing Unit Representative he 24 .�" ' 7/31/2023 Taxing Unit Representative Date s Tex Tax Code 4426.04(c-2)and(d-2) For additional copies,visit:comptroller.texas.gov/taxes/property6tax Page 10 EXHIBIT "B" Certification of Additional Sales and Use Tax to Pay Debt Services THE STATE OF TEXAS, County of Williamson Chief Financial Officer or Auditor. Susan Morgan, CPA 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 8/7/23 Signature withheld for security purposes Signature of Financial Officer or Auditor Form developed by:Texas Comptroller of Public Accounts,Property Tax Assistance Division For additional copies,visit: comptroller.texas.gov/taxes/property-tax ELECTRONICALLY RECORDED 2023077849 Williamson County, Texas Total Pages: 17 THE STATE OF TEXAS COUNTY OF WILLIAMSON COUNTY OF TRAVIS CITY OF ROUND ROCK I, MEAGAN SPINKS, City Clerk of the City of Round Rock, Texas, do hereby certify that I am the custodian of the public records maintained by the City and that the attached is a true and correct copy of Ordinance No. 0-2023-256, which adopts the 2023 Tax Rate for the City of Round Rock. This ordinance was approved by the City Council at a regular meeting on the 24th day of August 2023, adopted on the 14th day of September 2023 and recorded in the official City Council Minute Book No. 64. CERTIFIED by my hand and seal of the City of Round Rock, Texas on this 14th day of September 2023. ft MEA AN SPINKS, C ty Clerk ovND R0 . � 2623677849 Page 2 of 17 ORDINANCE NO. 0-2023-256 AN ORDINANCE LEVYING TAXES 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 2023. 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, 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 2023, 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 2023, a copy of said certification being attached hereto as Exhibit "B"; and II. 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 2023 upon all property, real, personal and mixed, within the corporate limits of said City subject to taxation, a tax of 23.8520 cents on each One Hundred Dollars ($100.00) valuation of property. DO12.2023;-8996-01H8.9910 2623677849 Page 3 of 17 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 2023 upon all property, real, personal and mixed, within the corporate limits of said City subject to taxation, a tax of 10.3480 cents on each One Hundred Dollars ($100.00) valuation of property. SUMMARY Maintenance and operation of the Municipal Government 23.8520 cents Interest and Sinking 10.3480 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 14.8 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $30.79. III. 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 2623677849 Page 4 of 17 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+6day of JJ I z24d Ai- 2023. READ, APPROVED and ADOPTED on second reading this the day of 2023. CRAI i ; ORG. Mayor City of Round ck, Texas ATTEST: AGASS 4KS,J-ity Clerk 3 2623677849 Page 5 of 17 MISSION STATEMENT Our dedicated team is committed to providing innovative and exceptional IR customer service in the assessment,collection,and distribution of taxes and fees. EXHIBIT TEXAS WILCO Larry Gaddes PCAC, CTA A Tax Assessor/Collector CITY OF ROUND ROCK PROPERTY TAX CODE, SECTION 26.04 SUBMISSION OF TAX RATES 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 2023. NO-NEW-REVENUE TAX RATE: $0.316334/ $100 VOTER-APPROVAL TAX RATE: $0.344659/$100 8/3/2023 Ail- .®� Larry Gaddes PCAC, CTA Date Williamson County Tax Assessor/Collector 412 Vance 5t,Ste 1 Taylor,TX 76574 Telephone:512.352.4140 Property Tax Telephone 512.943.1601 www.wilcotx.gov/tax 2023077849 Page 6 of 17 2023 Tax Rate Calculation WorksheetForrn 50-856 Taxing Units Other Than School Districts or Water Districts City of Round Rock (512)218-5447 Taxing Unit Name Phone(area code and number) 221 E Main Street, Round Rock,TX,78664-5299 https://www.roundrocktexas.gov Taxing Unit's Address,Clty,State,ZIP Code 'taxing Unit's Website Address GENERAL INFORMATION:Tax Code Section 26.04(c)requires an officer or employee designated by the governing body to calculate the no-new-revenue(NNR)tax rate and voter-approval tax rate for the taxing unit These tax rates are expressed in dollars per$100 of taxable value calculated.The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest The designated officer or employee shall certify that the officer or employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate.The officer or employee submits the rates to the governing body by Aug.7 or as soon thereafter as practicable. School districts do not use this form,but Instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet School District without Chapter313 Agreements or Comptroller Form 50-884 Tax Rare Calculation Worksheet School District with Chapter313 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 Warksheet for Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet. The Comptroller's office provides this worksheet to assist taxing units in determining tax rates.The information provided in this worksheet is offered as technical assistance and not legal advice.Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption. ISECTION • Rate The NNR 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(no new taxes)if applied to the same properties that are taxed in both years.When appraisal values increase,the NNR tax rate should decrease. The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies. While uncommon,it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes.In this case,the taxing unit will need to calculate the NMR tax rate separately for the maintenance and operations tax and the debt tax,then add the two components together. e : . r t 2022 total taxable value.Enter the amount of 2022 taxable value on the 2022 tax roil today.Include any adjustments since last yeal'scertification; exclude Tax Code Section 25.25(d)one-fourth and one-third over-appraisal corrections from these adjustments.Exclude any property value subject to an appeal under Chapter 42 as of July 25(will add undisputed value in Line 6).This total includes the taxable value of homesteads with tax ceil-Ings(will deduct in line 2)and the captured value for tax increment financing(adjustment is made by deducting TIF taxes,as reflected in Line $ 19,054,016,703 17).1 2. 2022 tax ceilhsgs.Counties,cities and junior college districts.Enter 2022 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 2022 or a prior year for homeowners age 65 or older or disabled,use this step.' $ 0 3. Preliminary 2022 adjusted taxable value.Subtract Line 2 from Line 1. $ 19,054,016,703 ' 4. ;2022 total adopted tax late. s 0.342000rs1 ao S. 2022 Taxable Value Bost because court appeals of ARB decisions reduced 2022 appraised Value. A. Original 2022 ARB values:.........................---............................................ s 383,13$557 B. 2022 values resulting from final court decisions:..................................................... -s 350,631,085 C. 2022 value loss.Subtract B from A.3 s.32.507=472 6. 2022 taxable value subject to an appeal under Chapter 42,as of July 25. A. 2022 ARB certified value:............................................................................ $2.696,815,035 B. 2022 disputed value:................................................................................. -s 1,92,726,779_ C. 2022 undisputed value.Subtract B from A. ; 2.504,088,256 7. 2022 Chapter 42 related adjusted values.Add Line 5C and Line 6C. ;2,536 P595,728 °Tex Tax Code f 26.012(19) 'Tex Tax Code f 26.01204) 'Tex Tax Code 126.012(131 °Tex.Tax Code f 26.072(131 Frown developed by:Texas Comptroller of Public Accounts,Property Tax Assistance Division For additional copies,visit:comptrollertexas.gov/taxes/property-tax 50-856•6.23!10 2023077849 Page 7 of 17 ,��g 3 S. 2022 taxable value,adjusted for actual and potential court-ordered adjustments.Add Line 3 and Line 7. S 21,590,612,431 9. 2022 taxable value of property in territory the taxing unit deannexed after Jan.1,2022.Enter the 2022 value of property in deannexed territory. S Q 10. 2022 taxable value lost because property first qualified for an exemption in 2023.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 2023 does not create a new exemption or reduce taxable value. A. Absolute exemptions.Use 2022 market value:......................................................... S 432,506 B. Martial exemptions.2023 exemption amount or 1023 percentage exemption (Imes 2022 value:........ .............................................................................. +514,788,76111. C. Value loss.Add A and 8.6 $ 15,221,267 11. 2022 taxable value lost because property first qualified for agricultural appraisal(1-d or 1-d-1),timber appraisal,recreational/scenic appraisal or public access airport special appraisal in 2023.Use only properties that qualified in 2023 for the first time;do not use proper- ties that qualified in 2022. A. 2022 marketvalue.................................................................................. $ B. 2023 productivity or special appraised value:.................................................... •S C. Value loss.Subtract B from A. $ 12. Total adjustments for lost value.Add Lines 9,10Cand 11C. 5.1_55x221,267 13. 2022 captured value of property in aTIF.Enter the total value of 2022 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which 2022 taxes were deposited into the tax increment fund."if the taxing unit has no captured appraised value in line 181),enter 0. 14. 2022 total value.Subtract Line 12 and Line 13 from Line 8. $21,575,391,164 is. 'Adjusted 2022 total levy.Multiply Line 4 by Line 14 and divide by$100. 5 7�• v r 7Q7$37 16. Taxes refunded for years preceding tax year 2022.Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year r v 2022.Types of refunds include court decislons,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 applies only to tax years preceding tax year 2022.' S371,716 17. Adjusted 2022 levy with refunds and TIF adjustment.Add Lines 15 and 16. 5 74,159,553 16. Total 2023 taxable value on the 2023 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.11 A. Certified values:............................................. ........................................ $23,799,091,856 B. Counties:Include railroad rolling stock values certified by the Comptroller's office:....................... +$................. 0 C. Pollution control and energy storage system exemption:Deduct the value of property exempted for the current tax year for the first time as pollution control or energy storage system property:....,...... -S............................. 0 D. Tax increment financing:Deduct the 2023 captured appraised value of property taxable by a taxing unitin a tax increment financing zone for which the 2023 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 23 below." .... ................ E. Total 2023 value.Add A and B,then subtract C and D. S 23,799,091,856 Tex.Tax Code f 26.012(15) °Tex Tax Code;26.012(751 'Tex Tax Code S 26.012(15} °Tex.Tax Code S 26.03(x) e Tex.Tax Code S 36A1203) re Tex.Tax Code S 26.012{13) Tex.Tax Code 5 26.012,26.09(e-2) "Tex.Tax Code S 26-Wid Far additional copies,visit comptroller.texas.gov/taxes/property-tax Paqv 2 2023077849 Page 8 of 17 - { r 19. Total value of properties under protest or not included on certifled appraisal roll." A. 2023 taxable value of properties under protest.The chief appraiser certifies a list of properties stili under ARB protest.The list shows the appraisal district's value and the taxpayer's claimed value,if any,or an estimate of the value if the taxpayer wins.For each of the properties under protest,use the lowest of these values.Enter the total value under protest.'*.................................................... $252#963,809. B. 2023 value of properties not under protest or included on certified appralsol roll.The chiefappraiser gives taxing units a list of those taxable properties that the chief appraiser knows about butare not included in the appraisal roll certification.These properties also are not on the list of properties that are still under protest.On this list of properties,the chief appraiser includes the market value,appraised value and exemptions for the preceding year and a reasonable estimate of the market value,appraised value and exemptions for the current year.Use the lower market,appraised or taxable value(as appropriate). Enter the total value of property not on the certified roll's.............................. +$ C. Total value under protest or not certified.Add A and B. s 252,963,809 20. 2023 tax ceilings.Counties,cities and junior colleges enter 2023 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 2022 or a prior year for homeowners age 65 or older or disabled,use this step.14 s Q .,... ... ,,,,,,,,,,,,,,_ ...,,,,,, 21. 2023 total taxable value.Add Lines 1S and 19C.Subtract Line 20." s 24,052,055,665 22. Total 2023 taxable value of properties In territory annexed after Jan.1,2022.Include both real and personal property.Enter the 2023 value of property in territory annexed." $ 2,483118 23. Total 2023 taxable value of new Improvements and new personal property located In new improvements.New means the item was not on the appraisal roll in 2022.An Improvement is a building,structure,fixture or fence erected on or affixed to land.New additions to exist- ng 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.1,2022 and be located in a new improvement.New improvements do include property on which a tax abatement agreement has expired for 2023." $006,19,8,896, 24. Total adjustments to the 2023 taxable value.Add Lines 22 and 23. s 608,682,014 25. Adjusted 2023 taxable value.Subtract Line 24 from Line 21. s 23,443,373,651 26. 2023 NNR tax rate.Divide Line 17 by Line 25 and multiply by$100,'° g 0®3,163341sloo 27. COUNTIES ONLY.Add together the NNR tax rates for each type of tax the county levies.The total is the 2023 county NNR tax rate.'` $0.000flaOl51oo SECTION The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate.The voter-approval tax rate is split into two separate rates: 1, Maintenance and Operations(M&O)Tax Rate:The M&O portion Is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year plus the applicable percentage allowed by law.This rate accounts for such things as salaries,utilities and day-to-day operations. 2. Debt Rate:The debt rate includes the debt service necessary to pay the taxing unit3 debt payments in the coming year.This rate accounts for principal and interest on bonds and other debt secured by property tax revenue. The voter-approval tax rate for a county Is the sum of the voter-approval tax rates calculated for each type of tax the county levies.In most cases the voter-approval tax rate exceeds the no-new-revenue tax rate,but occasionally decreases in a taxing unit's debt service will cause the NNR tax rate to be higher than the voter-approval tax rate. � as � �` � ,a�•$.' &Y:�. t. '-� e ;.:.. . iga �,"a s.Y< ':.a x� .�� a��%'R �.,& . �.:- 28. 2022 M&O tax rate.Enter the 2022 M&O tax rate. $Qv 2244QO�stoo 29. ' 2022 taxable value,adjusted for actual and potential court-ordered adjustments.Enter the amount in Line 8 of the No-New-Revenue Tax Rare Worksheet $21,590,612,431 1h TexTax Code 5 26.01(c)and(d) "T@xTax Code 5 26.01(c) "Tex Tax Cod!5 26.01(d) Tex.Tax Code 5 26.012(6)(9) "Tex Tax Code 526.012(6) '• Toy-Tax Cede 5 26.012(17) Tex.Tax Code 5 26.012(17) m Tex Tax Code 5 26.04(c) Tex Tax fade 5 26.04(d) For additional copies,visit.comptroller.texas.gov/taxes/property-tax Page 3 2023077849 Page 9 of 17 '�... ®. IOU -.'` 0. Total 2022 levy.Multiply Line 28 by Line 29 and divide by$100 s48449,--,334 31. Adjusted 2022 levy for calculating NNR M&O rate. A. M&O tam refunded far years preceding tax year 2022.Enter the amount of M&O taxes refunded in the preceding year for taxes before that year.Types of refunds Include court decisions,Tax Code Section 25.25(b)and(c)corrections and Tax Code Section 31.11 payment errors.Do not 1 include refunds for tax year 2022.This line applies only to tax years preceding tax year 2022............... +$ 250, 6112, 2022 taxes in 71F.Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit.If the taxing unit has no 2023 captured appraised value in Line181)enter ....................................................................................... —S C. 2022 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 taring unit operated the function.The taring 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 ..................................................................... +/ $ _................... D. 2022 M90 levy adjusbaents.Subtract B from A.For taring unit with C,subtract if discontinuing function and add if receiving function..................................................... S , 1 E. Add Line 30 to 31D. s48,699946 32. Adjusted 2023 taxable value.Enter the amount in Line 25 of the No-NewmRevenue Tax Rate Worksheet. ;23,443 373 651 33. 2023 NNRM&0 rate(unadjusted).Divide Line 31 E by Line 32 and multiply by S100. ;0.20773434. <5180 Rate aciju"stment for state criminal justice mandate." If not applicable or less than sero,enter 0. A. 2023 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. 2022 state criminal justice mandate.F,nter 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 by the county for the same purpose.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,., .......,. a....... ........ ;10 11.11 100101 11 1000",S]Go D. Enter the rate calculated in C.If not applicable,.enter 0. S $100 Rate adjustment for indigent health care expenditures. 5. If not applicable or less than zero,enter 0. A. 2023 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 1,2022 and ending on June 30,2023,less any state assistance received for the same purpose. ........ $........................................... B. 2022 indigent health care expenditures.Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing Indigent health care for the period beginning an July 1,2021 and ending on June 30;2022,.less any state asslstance received forthe same purpose.. ......... ......... ...:..... .....:... ......... ......... ..:...... .:........ —$ C. Subtract B from A and divide by Line 32 and multiply by$100... . .................................. $,0•0100000/5100 D. Enter the rate calculated in C.If not applicable,enter 0. $QM00 $100 u(R (w expansion] a Tex.Tax Code f 26.044 "Tex Tax Code 4 2&0441 For additional copies,visit:comptrollerte s. ov xes/prope -tax Page 2023077849 Page 10 of 17 2023 Tax Rate Calculation Worksheet—Taxing Units Other Than School Districts or Water Districts Form 50-856 36. Rate adjustment for county indigent defense compensation.21 If not applicable or less than zero,enter 0. A. 2023 indigent defense compensation expenditures.Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044,Code of Criminal Procedure for the period beginning on July 1,2022 and ending on June 30,2023,less any state grants received by the county for the same purpose......................... $ 0 B. 2022 indigent defense compensation expenditures.Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044,Code of Criminal Procedure for the period beginning on July 1,2021 and ending on 0 June 30,2022,less any state grants received by the county for the same purpose.......................... S...................................... C. Subtract 8 from A and divide by Line 32 and multiply by 5100............................................ S 0.000000,;51oo D. Multiply B by 0.05 and divide by Line 32 and multiply by$100............................................ S,0.000000$190 E. Enter the lesser of C and D.If not applicable,enter 0. $ 0.000000,$100 37. Rate adjustment for county hospital expenditures." If not applicable or less than zero,enter 0. A. 2023 eligible county hospital expenditures.Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1,2022 and 0 endingon June 30,2023............................................................................... 5................................... B. 2022 eligible county hospital expenditures.Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1,2021 and 0 endingon June 30,2022............................................................................... $........................................... C. Subtract B from A and divide by Line 32 and multiply by$100............... $ 0.000000$100 D. Multiply B by 0.08 and divide by Line 32 and multiply by S 100......................... $ 0 000000 ' IStaO E. Enter the lesser of C and D,if applicable.If not applicable,enter 0. 5 0.000000/$I GO 38. Rate adjustmentfor defunding municipality.This adjustment only applies to a municipality that is considered to be a defunding municipal- ity 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 Cade Section 26.0444 for more information. A. Amount appropriated for public safety in 2022.Enter the amount of money appropriated for public 0 safety in the budget adopted by the municipality for the preceding fiscal year............................ $ B. Expenditures for public safety in 2022.Enter the amount of money spent by the municipality for public 0 safety during the preceding fiscal year.................................................................. $ C. Subtract B from A and divide by Line 32 and multiply by$100 ......... $ 0.000000,ito0 D. Enter the rate calculated in C.If not applicable,enter 0. $0.000000,5100 39. Adjusted 2023 NNR M&O rate.Add Lines 33,34D,351),36E,and 37E.Subtract Line 38D. $0.20773415100 40. Adjustment for 2022 sales tax specifically to reduce property taxes.Cities,counties and hospital districts that collected and spent addi- tional sales tax on M&O expenses in 2022 should complete this line.These entities will deduct the sales tax gain rate for 2023 in Section 3.Other taxing units,enter zero. A. Enter the amount of additional sales tax collected and spent on M&0 expenses in 2022,if any. Counties must exclude any amount that was spent for economic development grants from the amount 29 036 909 ofsales tax spent...................................................................................... 5 B. Divide Line 40A by Line 32 and multiply by$100........................................................ S,a 123859 SIoo C. Add Line 408 to Line 39. $0.331593 $100 41. 2023 voter-approval MW rate.Enter the rate as calculated by the appropriate scenario below. $8.343 11 98151 oo , Special Taxing Unit.If the taxing unit qualifies as a special taxing unit,multiply Line 40C by 1.08. or- Other Taxing Unit If the taxing unit does not quality as a special taxing unit multiply Line 40C by 1.035. ® .......... ' Tetra [ode 426.0442 "Tex.Tax Code 426A443 For additional copies,visit.comptrollertexas.govAaxes/property-tax Page 5 2623677849 Page 11 of 17 -s- `"•r .., -"'� �r, s m®.- xp 1 s� 'k� -'�.a .--•. r.-..�...�a -r �- � .e,� a a.�.. D41. DisesterUne 41(D41):2023 voter-approval M&0 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 40C by 1.08.17 If the taxing unit does not qualify,do not complete Disaster Line 41(Line D41). S i.1.00 42. Total 2023 debt to be paid with property taxes and additional sake 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&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 four conditions above.Include only amounts that will be paid from property tax revenue.Do not include appraisal district budget payments.If the governing body of a taxing unit authorized or agreed to authorize a bond,warrant certificate of obligation,or other evidence of indebtedness on or after Sept 1,2021,verify if it meets the amended definition of debt before including it here.:a Enter debt amount ........................................ s29100436 B. Subtract unencumbered fund amount used to reduce total debt...................................... -S_ 0 C. Subtract certified amount spent from sales tax to reduce debt(enter zero if none).................... -S 0. D. Subtract amount paid from other resources............................................................ -$--4 211 1277 E. Adjusted debt Subtract B,C and D from A. s 24.188911.Ji-9. 43. CerWied 2022 excess debt collections.Enter the amount certified by the collector.:g S 0 44. Adjusted 2023 debt Subtract Line 43 from Line 42E. s 24,$$911„59. 45. 2023 anticipated collection rate. A. Enter the 2023 anticipated collection rate certified by the collector. .................................... 00.00% B. Enter the 2022 actual collection rate.................................................................... C. Enter the 2021 actual collection rate.................................................................... 99.70% D. Enter the 2020 actual collection rate.................................................................... 99.55% E. If the anticipated collection rate in A is lower than actual collection rates in B,C and D,enter the lowest collection rate from B,C and D.If the anticipated rate in A is higher than at least one of the rates in the rt prior three years,enter the rate from A.Note that the rate can be greater than 10096." 100. 46. 2023 debt adjusted for celilctiorm Divide Line 44 by Line 45E. 5 24889,,_159 47. 2023 total taxable value.Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet 5 24,052,055,665 48. 2023 debt rate.Divide Line 46 by Line 47 and multiply by$100. s 0.103480fst®p 49. 2023 voter approval tax rate.Add Lines 41 and 48. 5 0.446678_151oo D49. Disaster Line 49(049):2023 voter-approval tax rate for taxing unit affected by disaster dedaration.Complete this line if the taxing unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41. Add Line D41 and 48. s /St4o °i Tea.Tax Code§26.0421a) Ter.Tax Code§26.012(7) -Tex.Tax Code§26.012110)and 26.04(b) TmTa Code§26.04(b) "Tex.Tax Code§§26.04(h),0a11 and Ih-23 For additional copies,visit:corntroller.te s. ov/taxes/pro -tax Pager 2623677849 Page 12 of 17 So. COUNTIES ONLY.Add together the voter-approval tax rates for each type of tax the county levies.The total is the 2023 county voter-approval tax rate. $0.000400/51 oo SECTION 3: NNR Tax Rate and Voter-ApprovalTax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes 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 rote because it adopted the additional sales tax. -._-,.....,-,-...v --:.._ . ......,.,.v. ,.-..y.,...P. .ha-�e>....�:a..>...,.- ._+.- .. .._..».:.,.-.....-.max;.._ s.- ...x.-...m...A-�, .. ..,. - ....--. ..�..,-r.....,,-. ., - 51. Taxable Sales,For taxing units that adopted the sales tax in November 2022 or May 2023,enter the Comptrollers estimate of taxable sales for the previous four quarters.u Estimates of taxable sales may be obtained through the Comptrollers.Allocation Historical Summary webpage. Taxing units that adopted the sales tax before November 2022,enter 0. $ Q 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 sales tax revenue.11 Taxing units that adopted the sales tax in November 2022 or in May 2023.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 sales tax before November 2022.Enter the sales tax revenue for the previous four quarters.Do not multiply by.95. 529,fi47r592 53. 2023 total taxable value.Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet. $24,052,055,665 S4. Sales tax adjustment rate.Divide Line 52 by Line 53 and multiply by S100. 50.123264 5100 S5. 2023 NNR tax rate,unadjusted for sales tax."Enter the rate from Line 26 or 27,as applicable,on the No-New-Revenue Tax Rate Worksheet. $0.3163341sloo 56. 2023#INR tax rate,adjusted for sales tax Taring units that adopted the sales tax in November2022 or in May 2023.Subtract lane 54 from Line 55.Skip to Line 57 if you adopted the additional sales tax before November 2022. $ -. ..:. --. .- J5100 57. 2023 voter-approval tax rate,unadjusted for sales tax."Enter the rate from Line 49,Line D49(disaster)or Line 50(counties)as applicable, of the Voter Approval Tax Rate Worksheet, fl 44$678 5.. -.. H .,.___x5100 58. 2023 voter-approval tax rate,adjusted for safes tax.Subtract Line 54 from Line 57. 5 O.3Z3414,51ao A taxing unit may raise its rate for M&0 funds used to pay for a facility,device or method for the control of air,water or land pollution.Th's includes any land,structure,building, installation,excavation,machinery,equipment or device that is used,constructed,acquired or installed wholly or partly to meet or exceed pollution control requirements.The taxing units expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality(TCEQ).The taxing unit must provide the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control. This section should only be completed by a taxing unit that uses MW funds to pay for a facility,device or method for the control of air,water or land pollution. 59. Certified expenses from the Texas Commission on Environmental Quality(TCEQ).Enter the amount certified in the determination letter from TCEQ."The taxing unit shall provide its tax assessor-collector with a copy of the letter." y 60. 2023 total taxable value.Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet 61. Additional rate for pollution control.Divide Line 59 by Line 60 and multiply by$100. 62. 2023 voter-approval tax rate,adjusted for pollution control.Add Line 61 to one of the fallowing lines(as applicable):Line 49,Line D49 (disaster),Line So(counties)or Line 58(taxing units with the additional sales tax). # 1 u Tex Tax Code i 26A41(d) n Tex Tax Cade S 26A41(4 "Tex Tax Cade 5 26.041(d) "Tex Tax Code S 26.44([) •Tex.Tax Cade 126.041() Tex Tax Code 4 26.04S(d) 'Tex Tax Code S 26.0450) For additional copies,visit comptroller.texas.gov/taxes/property-tax page 7 2023077849 Page 13 of 17 2023 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 voterVprml tax rate adjusted to remove the unused increment 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 portion of the unused increment rate must be backed out of the calculation for that year. The difference between the adopted tax rate and adjusted voter-approval tax rate is considered zero in the following scenarios: • a tax year before 2020;18 • a tax year in which the municipality is a defunding municipality,as defined by Tax Code Section 26.0501(a);11 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.11 Individual components can be negative,but the overall rate would be the greater of zero or the calculated rate. This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit." 63. Year 3 componem Subtract the 2022 actual tax rate and the 2022 unused increment rate from the 2022 voter-approval tax rate. A. Voter-approval tax rate(Line 67)........................................................................ $0.363244 voo B. Unused increment rate(Line 66)........................................................................ s,0.029786 1,00 C. Subtract B from A...................... .............................................................. s 0.333458,sloo D. Adopted Tax Rate........ ...... ......... ................................................ 5 0 1 34 1 2000 stop s-0.006541 Stan E. Subtract D from C................... ............ .......................................... 64. Year 2 component.Subtract the 2021 actual tax rate and the 2021 unused increment rate from the 2021 voter-approval tax rate. A. Voter-approval tax rate(Line 67)........................................................................ s 0.426786/sioo B. Unused increment rate(Line 66)................... .............................................. s 0.0216501s,00 C. Subtract B from A................................................. ........... ....................... $,0.405136°4100 D. Adopted Tax Rate......................................................... ........................... S,0-3970003 100 E. Subtract D from C................................................................. ................. S 0.008136,$100 ........................ 65. Year I component Subtract the 2020 actual tax rate and the 2020 unused increment rate from the 2020 voter-approval tax rate. A. Voter-approval tax rate(Line 65)...... ... ...... ........ ...... ..................... $ x°460650 3100 B. Unused increment rate(Line 64).............................. ...... ..................... S 91.10101010110110,$100 C. Subtract 8 from A.................. ............................................... ............ s 0.460650 slop D. Adopted Tax Rate .............................................. ...................................... s 0.439000;sloo E. Subtract D from C........................................................... .......... ........ s 0.021650,sico 4 66. 2023 unused Increment rate.Add Lines 63E,64E and 65F- sP.9212451sloo 67. Total 2023 voter-approval tax rate,Including the 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 011.11344615,9/sioc "Im Tax Code%26.013(a) 'Tex Tax Code SX011(c) "Tea Tax Code 5426.0501(a)and(c) .1m L*cW GoA Code 3120.007(d).effective Jan,1.2022 lex.Tax Code 526DOW(1) Tex Tax Cade 526.0120x) Te%Tax Code V6.063(a)n) For additional copies,visit:comptroller.texas.gov/taxes/property-tax Page 6 2623677849 Page 14 of 17 2023 Tax Rate Calculation Worksheet—Taxing Units Other Than School Districts or Water Districts Form 50-856 The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate,the rate that will!raise$500,000,and the current debt rate for a taxing unit." This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unitTNZii `5 68. Adjusted 2023 NNR M&O tax rate.Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet $ __ _. _1$100 69. 2023 total taxable value.Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet 70. Rate necessary to Impose$500,000 in taxes.Divide$500,000 by Line 69 and multiply by$100. $ 1$100 71. : 2023 debt rate.Enter the rate from Line 48 of the Voter-Approval 71 Worksheet $ 1$100 72. De minimis rate.Add Lines 68,70 and 71. &Uwe mom= In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a),a taxing unit that calculated its voter-approval tax rate in the manner provided for a special taxing unit due to a disaster must calculate Its emergency revenue rate and reduce its voter-approval tax rate for that year."' 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.17 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;ate 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 t0 the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster occurred or the disaster occurred four years ago.This section will 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 t0 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 26.041(a)because it has not met the conditions in Tax Code Section 26.042(a)(1)or(2)• 73. 2022 adopted tax rate.Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet $ 74. Adjusted 2022 voter-approval tax tate.Use the taxing unit's Tax Rate Calculation Worksheets from the prior year(s)to complete this line. If a disaster occurred in 2022 and the taxing unit calculated its 2022 voter-approval tax rate using a multiplier of 1.08 on Disaster tine 41(D41) of the 2022 worksheet due to a disaster,complete the applicable sections or lines of Form 50-856-a,Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet. .or. If a disaster occurred prior to 2012 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on $ 1.0 Disaster Line 41(1341)in 2022,complete the separate Adjusted Voter-Approval Tax Rate for Taxing Units in DisasterArea Calculation Worksheet to recalculate the voter-approval tax rate the taxing unit would have calculated in 2022 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 1022 voter-approval tax rate from the worksheet -or- If the taxing unit adapted a tax rate above the 2022 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 2022 tax rate due to disaster.Subtract Line 74 from Line 73. $ $ im 76. Adjusted 2022 taxable value.Enter the amount in Line 14 of the No-Mew-Revenue Tax Rate Worksheet $ 77. Emergency revenue.Multiply Line 75 by Line 76 and divide by$100. $ 78. Adjusted 2023 taxable value.Enter the amount in Line 25 of the No-New-Revenue Tax Rote Worksheet $ 79. Emergency revenue rate.Divide Line 77 by Line 78 and multiply by$100." -------------------------------- $ $ Tex Tax Code§26.042(b) "Tex Tax Code§26.042(f) "Tex Tax Code§2 MAO e Tex Tax Code 126.042(b) For additional copies,visit:comptroiler.texas.gov/taxes/property-tax gaga 9 2023077849 Page 15 of 17 2023 Tax Rate Calculation Worksheet—Taxing Units Other Than School Districts or Water Districts Form 50-856 80. 2023 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 50(counties),Une 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). Indicate the applicable total tax rates as calculated above. No-now-rovenue tax rate. ........................................................................................... ...... s 0 3 116313,Csioo As applicable,enter the 2023 NNR tax rate from:Line 26,Line 27(counties),or tine 56(adjusted for sales tax). Indicate the line number used: 26 Voter-approval tax rale................................................................................................................... s.0-344659 is ioo As applicable,enter the 2023 voter-approval tax rate from:Line 49,Line D49(disaster),line 50(counties),Line 58(adjusted for sales tax), Line 62(adjusted for pollution control Line 67(adjusted for unused incremerl or Line 80(adjusted for emergency revenue). Indicate the line number used. Dominimis ral ............................................... .......................................................................... 15100 If applicable,enter the 2023 de minimis rate from Line 72. Enter the name of the person preparing the tax Tate as authorized by the governing body of the taxing unit.By signing below,you certify that you are the designated officer or employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit's certified appraisal roll or certified estimate of taxable value,in accordance with requirements In the Tax Code. prin hel Larry Gaddes Pil CTA Printed Name of axing Unit Representative sign here� 7131/2023 - ---------------------------------- Taxing Unit Representative Date Tex Tax Code$§26.04(l avid Id-2) For additional copies,visit comptraller.texas.gov/taxes/property-tax Page10 2023077849 Page 16 of 17 EXHIBIT Certification of Additional Sales and Use Tax to Pay Debt Services THE STATE OF TEXAS, County of Williamson Chief Financial Officer or Auditor: susanMogan, CPA For the taxing unit: _q!ty 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 Ci!y of Round Rock on 8/7/23 Signature withheLdforsecuritypurposes Signature ofFinandal OfficororAuditor Form developed by:Texas Comptroller of Public Accounts,Property Tax Assistance Division For additional copies,visit: comptroller.texas.gov/taxes/property-tax 2023077849 Page 17 of 17 ELECTRONICALLY RECORDED OFFICIAL PUBLIC RECORDS 2023077849 Pages: 17 Fee: $86.00 09/15/2023 03:35 PM OSALINAS 1 AST40f F� Gti, Nancy E. Rister, County Clerk Williamson County,Texas