Page 91 - Pantego Adopted Budget FY21

2020 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856

Line Voter-Approval Tax Rate Worksheet Amount/Rate
30. Total 2019 M&O levy. Multiply Line 28 by Line 29 and divide by $100 $ 1,341,568.00

31. Adjusted 2019 levy for calculating NNR M&O rate.
A. 2019 sales tax specifically to reduce property taxes. For cities, counties and hospital districts,
enter the amount of additional sales tax collected and spent on M&O expenses in 2019, if any.
Other taxing units, enter 0. Counties must exclude any amount that was spent for economic
development grants from the amount of sales tax spent ................................................................................ + $ 322,723.00

B. M&O taxes refunded for years preceding tax year 2019. 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
include refunds for tax year 2019. This line applies only to tax years preceding tax year 2019. ......................... + $ 38,452.00

C. 2019 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 2020 captured appraised value in
Line 18D, enter 0. .......................................................................................................................................... – $ 0.00

D. 2019 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 E below. The taxing unit receiving the function will add this amount in
E below. Other taxing units enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . +/- $ 0.00

E. 2019 M&O levy adjustments. Add A and B, then subtract C. For taxing unit with D, subtract if
discontinuing function and add if receiving function. ........................................................................................ $ 361,175.00
F. Add Line 30 to 31E. $ 1,702,743.00

32. Adjusted 2020 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet. $ 357,975,174

33. 2020 NNR M&O rate (unadjusted). Divide Line 31F by Line 32 and multiply by $100. $ 0.475659 /$100

34. Rate adjustment for state criminal justice mandate. 23

A. 2020 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 0.00
have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $
B. 2019 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
by the county for the same purpose. Enter zero if this is the first time the mandate applies ............................. – $ 0.00
0.00000
C. Subtract B from A and divide by Line 32 and multiply by $100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ...... /$100

D. Enter the rate calculated in C. If not applicable, enter 0. $ 0.00000 /$100

35. Rate adjustment for indigent health care expenditures. 24
A. 2020 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, 2019 and ending on June 30, 2020, less any state assistance received for the same purpose .................... $ 0.00

B. 2019 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, 2018 and ending on June 30, 2019, less any state assistance received
for the same purpose .................................................................................................................................... – $ 0.00

C. Subtract B from A and divide by Line 32 and multiply by $100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ...... 0.00000 /$100

D. Enter the rate calculated in C. If not applicable, enter 0. 0.00000
$ /$100

22 [Reserved for expansion]
23 Tex. Tax Code § 26.044
24 Tex. Tax Code § 26.0442

For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4