Page 227 - CITY OF AZLE, TEXAS

2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856

Line Voter-Approval Tax Rate Worksheet Amount/Rate

50. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2022 county voter-approval
tax rate.
$ __________/$100
0
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.
Line Additional Sales and Use Tax Worksheet Amount/Rate

51. Taxable Sales. For taxing units that adopted the sales tax in November 2021 or May 2022, enter the Comptroller’s estimate of taxable sales for
the previous four quarters. Estimates of taxable sales may be obtained through the Comptroller’s Allocation Historical Summary webpage.
32
Taxing units that adopted the sales tax before November 2021, 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 2021 or in May 2022. Multiply the amount on Line 51 by the sales tax rate
(.01, .005 or .0025, as applicable) and multiply the result by .95. 34
- or -
Taxing units that adopted the sales tax before November 2021. Enter the sales tax revenue for the previous four quarters. Do not
multiply by .95. $ _____________
0
53. 2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet. $ _____________
1,267,643,110
54. Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100. $ __________/$100
0
55. 2022 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. $ __________/$100
35
0.593271
56. 2022 NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November 2021 or in May 2022. Subtract Line 54 from Line 55. Skip to Line 57 if
you adopted the additional sales tax before November 2021. 0.593271
$ __________/$100
57. 2022 voter-approval tax rate, unadjusted for sales tax. Enter the rate from Line 49, Line D49 (disaster) or Line 50 (counties) as applicable,
36
of the Voter-Approval Tax Rate Worksheet. $ __________/$100
0.602534
58. 2022 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57. $ __________/$100
0.602534

SECTION 4: Voter-Approval Tax Rate Adjustment 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 be 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 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. $ _____________
38
37
0
60. 2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet. $ _____________
1,267,643,110
61. Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100. 0
$ __________/$100
62. 2022 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line
D49 (disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax). 0.602534
$ __________/$100

32 Tex. Tax Code § 26.041(d)
33 Tex. Tax Code § 26.041(i)
34 Tex. Tax Code § 26.041(d)
35 Tex. Tax Code § 26.04(c)
36 Tex. Tax Code § 26.04(c)
37 Tex. Tax Code § 26.045(d)
38 Tex. Tax Code § 26.045(i)

For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 7
City of Azle FY 2022-2023 Budget 216