CCG(LEGAL) - LOCAL REVENUE SOURCES: AD VALOREM TAXES

Tax Rate Adoption

Maintenance Taxes

Maximum Tax Rate

Assessor and Collector

Certified Estimate of Values

Appraisal Roll

Designated Employee/Officer to Calculate Rates

Required Calculation Forms

Calculation Forms to County Tax Assessor-Collector

Truth-in-Taxation Requirements

Note: The Truth in Taxation website maintained by the Texas comptroller of public accounts offers detailed guidance on setting local property tax rates for school districts.

Traditional Method

Published Notice

Form and Contents
Debt Service Rate Decrease

Districts with July 1 Fiscal Year

  1. The rate proposed in the notice prepared using the estimate; or
  2. The district's voter-approval rate determined under Tax Code 26.08 using the certified appraisal roll.

Early Adoption Method

Tax Rate Adoption Requirements

Deadline

  1. The interest and sinking fund (debt service) rate calculated under Education Code 44.004(c)(5)(A)(ii)(b); and
  2. The rate that, if applied to the total taxable value, will impose the amount of taxes needed to fund maintenance and operation expenditures of the district for the next year.

Vote

Motion

Language and Internet Posting

  1. Include in the ordinance, resolution, or order in type larger than the type used in any other portion of the document:
    1. The following statement: "THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and
    2. If the tax rate exceeds the no-new-revenue maintenance and operations rate, the following statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-REVENUE MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $(Insert amount)."; and
  2. Include on the home page of any internet website operated by the district:
    1. The following statement: "(Insert name of unit) ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE"; and
    2. If the tax rate exceeds the no-new-revenue maintenance and operations rate, the following statement: "THE TAX RATE WILL EFFECTIVELY BE RAISED BY (INSERT PERCENTAGE BY WHICH THE TAX RATE EXCEEDS THE NO-NEW-REVENUE MAINTENANCE AND OPERATIONS RATE) PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $(Insert amount)."

Adoption of Tax Roll

Failure to Adopt Tax Rate

Taxpayer Injunction

Tax Information to County

Appraisal District Property Tax Database

Internet Posting of Tax Rate and Budget Information

South Texas ISD

CCG(LEGAL)-ST

UPDATE 116

DATE ISSUED: 12/9/2020