Embodied in the Texas Constitution (Article VIII, Section 21(a)), Truth-in-Taxation (TNT) requires local governments to make property owners aware of tax rate proposals and to provide the opportunity for them to have input - including limiting - into tax increases. Property owners have the right to know about increases in the values of their properties and to be notified of the estimated taxes that could result from the new value.
Generally, local governments create a budget then propose (then later adopt, after publishing notices of public meetings or hearings) a property tax rate to support funding of the budget. The type of taxing unit each is determines the appropriate TNT requirements. For instance, Galveston County may not adopt a maintenance and operations (M&O) tax rate that would increase taxes over the prior year taxes by more than 3.5% without voter approval. School districts may not adopt a M&O rate that would increase taxes more than 2.5%. Some water districts, community colleges and small taxing entities ($0.50 or less rate raising less than $500,000 in taxes) have a voter approval rate of 8% on the M&O. Debt is not included as part of the voter approval rate. Elections are automatic for most governments exceeding the voter approval rate
If certain taxing units fail to comply with the hearing, notice or tax rate adopting process in good faith, an affected property owner may seek an injunction to stop the taxing unit from sending tax bills until it convinces the district court that it has complied with the law. This injunction process does not apply to taxing units with low levies or water districts.
Senate Bill 2, passed in the 86th Legislative Session has increased transparency and will make it easier for citizens to find out important information about their local goverments during the assessment process. Assessment is not about value, rather it is the process of calculating tax rates using the appraisal rolls provided by county appraisal districts.
Rate Name Changes
The No New Revenue Tax Rate (formerly the
Effective Tax Rate) is a calculated rate that will provide about the same
amount of revenue as the year before on property taxed in both years. If property values rise, this rate will go
down.
The Voter Approach Tax Rate (formerly the
Rollback Tax Rate) is a calculated maximum rate allowed by law without voter
approval.
The De Minimis Tax Rate is a rate equal to
the No New Revenue Maintenenance & Operations Rate + the rate that will
generate $500,000 of revenue when applied to the taxable value + the current
Debt Rate. This rate is not used by all
governments.
The Unused Increment Tax Rate (equal to zero
in 2020) will be zero or the difference between the Voter Approval Rate and the
actual adopted rate. The unused amount
or increment may be banked for a three year period.
The Debt Rate is a rate calculated against
the total taxable value (after adjustments for collections) that is used to
repay debt.
LOCAL GOVERNMENT 2020 TNT WORKSHEETS & CONTACT INFORMATION
City of La Marque Final 2020 TNT Worksheets 8.1.2020 Certified.pdf
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2020 CALCULATED TAX RATES
|
|
No New Revenue Rate
|
$0.517195
|
|
Voter Approval
Rate
|
$0.524407
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Debt Rate
|
$0.06.3504
|
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ELECTED OFFICIAL & ENTITY INFO
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EMAIL
|
TELEPHONE
|
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Contact
for Public Input
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propertytax@texascitytx.gov
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409-948-3111
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|
Website:
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|
|
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Mayor
Matthew T. Doyle
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409-948-3111
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Mayor
Pro-Tem Phil Roberts
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409-948-3111
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Commissioner
Bruce Clawson
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409-948-3111
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Commissioner
Earl Alexander
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409-948-3111
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Commissioner
Abel Garza
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409-948-3111
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Commissioner
Dorthea Jones
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409-948-3111
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Commissioner
Jami Clark
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409-316-6545
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2020 CALCULATED TAX RATES
|
|
No New Revenue Rate
|
$0.535631
|
|
Voter Approval
Rate
|
$0.563158
|
Debt Rate
|
$0.05250
|
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ELECTED OFFICIAL & ENTITY INFO
|
EMAIL
|
TELEPHONE
|
|
Contact
for Public Input
|
citysec@galvestontx.gov
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409-797-3510
|
|
Website:
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Mayor
|
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Mayor
Pro-Tem Craig Brown
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409-797-3510
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Council
Member Amy Carmen Bly
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409-797-3510
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Council
Member David Collins
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409-797-3510
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Council
Member Jason Hardcastle
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409-797-3510
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Council
Member John Paul Listowski
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409-797-3510
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Council
Member Jackie Cole
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409-797-3510
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GALVESTON
COLLEGE
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2020 CALCULATED TAX RATES
|
|
No New Revenue Rate
|
$0.159188
|
|
Voter Approval
Rate
|
$0.172680
|
Debt Rate
|
$0.0
|
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ELECTED OFFICIAL & ENTITY INFO
|
EMAIL
|
TELEPHONE
|
|
Contact
for Public Input
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President@gc.edu
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409-944-1200
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Website:
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Chair
Karen F. Flowers
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409-944-1200
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Vice
Chair Fred D. Raschke
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409-944-1200
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Secretary
Michael B. Hughes
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409-944-1200
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Regent
Armin Cantini
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409-944-1200
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Regent
Carl E. Kelly
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409-944-1200
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Regent
Raymond Lewis, Jr.
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409-944-1200
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Regent
Mary Longoria
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mlongoria@gc.edu
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409-944-1200
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|
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No New Revenue Rate
|
$0.487314
|
|
Voter Approval
Rate
|
$0.532452
|
Debt Rate
|
$0.108144
|
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ELECTED OFFICIAL & ENTITY INFO
|
EMAIL
|
TELEPHONE
|
|
Contact
for Public Input
|
Khampton@ci.friendswood.tx.us
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281-996-6270
|
|
Website:
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|
|
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Mayor
Mike Foreman
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281-996-6270
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Council
Member Steve Rockey
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281-996-6270
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Council
Member Trish Hanks
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281-996-6270
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Council
Member Sally Branson
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281-996-6270
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Council
Member Robert J. Griffon
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281-996-6270
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Council
Member John Scott
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281-996-6270
|
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Council
Member Brent Erenwert
|
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281-996-6270
|
The No New Revenue Tax Rate (formerly the
Effective Tax Rate) is a calculated rate that will provide about the same
amount of revenue as the year before on property taxed in both years. If property values rise, this rate will go
down.
The Voter Approach Tax Rate (formerly the
Rollback Tax Rate) is a calculated maximum rate allowed by law without voter
approval.
The De Minimis Tax Rate is a rate equal to
the No New Revenue Maintenenance & Operations Rate + the rate that will
generate $500,000 of revenue when applied to the taxable value + the current
Debt Rate. This rate is not used by all
governments.
The Unused Increment Tax Rate (equal to zero
in 2020) will be zero or the difference between the Voter Approval Rate and the
actual adopted rate. The unused amount
or increment may be banked for a three year period.
The Debt Rate is a rate calculated against
the total taxable value (after adjustments for collections) that is used to
repay debt.
The schedules for the 2020 tax year public hearings (as well as the actual notices) will be published as local government partners set dates and will be listed here along with the actual hearing notice. Worksheets containing the calculations are listed under Five Years of Truth in Taxation Worksheets below. Other important information will also be included such as the TNT Five Year Summary of rates. 2020 rates will not be included until all rates are set.
Certified values from the county appraisal districts will be published under the Property Tax Information/Entity Partners link at the sidebar at left.