Page 445 - City of Bedford FY21 Budget

Line Additional Sales and Use Tax Worksheet Amount/Rate
Line 47 or Line 48 as applicable, of the Voter-Approval Tax Rate
Worksheet
56. 2020 voter-approval tax rate, adjusted for sales tax.
0.571968
Subtract Line 52 from Line 55.
[37]Tex. Tax Code Section [38]Tex. Tax Code Section
STEP 4: Additional Rollback Protection for Pollution Control

A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution.
This includes any land, structure, building, installation, excavation, machinery, equipment or device that is used, constructed, acquired or
installed wholly or partly to meet or exceed pollution control requirements. The taxing unit s 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 by completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air,
water or land pollution.
Line Activity Amount/Rate
57. Certified expenses from the Texas Commission on Environmental Quality (TCEQ).[6] Enter the $0
amount certified in the determination letter from TCEQ. The taxing unit shall provide its tax assessor
collector with a copy of the letter.[7]

58. 2020 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet $3,992,391,049

59. Additional rate for pollution control. Divide Line 57 by Line 58 and multiply by $100. 0.000000

60. 2020 voter-approval tax rate, adjusted for pollution control. Add Line 59 to one of the following lines 0.571968
(as applicable): Line 47, Line 48 (counties) or Line 56 (taxing units with the additional sales tax).
[37]Tex. Tax Code Section [38]Tex. Tax Code Section

STEP 5: Voter-Voter-Approval Tax Rate Adjustment for Unused Increment Rate

The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate before the unused
increment rate for the prior three years.[39] In a year where a special taxing unit adopts a rate above the voter-approval tax rate by
applying any portion of the unused increment rate, the unused increment rate for that year would be zero. Consult with legal counsel to
ensure appropriate calculation of the unused increment rate.

For each tax year before 2020, the difference between the adopted tax rate and voter-approval rate is considered zero, therefore the unused
increment rate for 2020 is zero.[40]

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. [41]
Line Activity Amount/Rate
61. 2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from 0.000000
the 2019 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020,
enter zero.
62. 2018 unused increment rate. Subtract the 2018 actual tax rate and the 2018 unused increment rate from 0.000000
the 2028 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020,
enter zero.
63. 2017 unused increment rate. Subtract the 2017 actual tax rate and the 2017 unused increment rate from 0.000000
the 2017 voter-approval tax rate. If
the number is less than zero, enter zero. If the year is prior to 2020, enter zero.
64. 2020 unused increment rate. Add Lines 61, 62 and 63. 0.000000
65. 2020 voter-approval tax rate, adjusted for unused increment rate. Add Line 64 to one of the 0.000000
following lines (as applicable): Line 47, Line 48 (counties), Line 56 (taxing units with the additional
sales tax) or Line 60 (taxing units with pollution control).

409

1001.1.6