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2024 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856

Line Voter-Approval Tax Rate Worksheet Amount/Rate
D41. Disaster Line 41 (D41): Current year voter-approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is locat-
ed in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located in the
taxing unit, the governing body may direct the person calculating the voter-approval tax rate to calculate in the manner provided for a special
taxing unit. The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of
1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of
the tax year in which the disaster occurred, or
2) the third tax year after the tax year in which the disaster occurred
27
If the taxing unit qualifies under this scenario, multiply Line 40C by 1.08. If the taxing unit does not qualify, do not complete
Disaster Line 41 (Line D41). 0.000000
$ __________/$100
42. Total current year debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will
be paid on debts that:
(1) are paid by property taxes,
(2) are secured by property taxes,
(3) are scheduled for payment over a period longer than one year, and
(4) are not classified in the taxing unit’s budget as M&O expenses.

A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts
meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district
budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or
other evidence of indebtedness on or after Sept. 1, 2021, verify if it meets the amended definition of debt before including it here.
28
11,904,724
Enter debt amount .................................................................................... $ _____________
0
B. Subtract unencumbered fund amount used to reduce total debt. ...................................... – $ _____________
0
C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .................... – $ _____________
0
D. Subtract amount paid from other resources ............................................................ – $ _____________
E. Adjusted debt. Subtract B, C and D from A. $ _____________
11,904,724
43. Certified prior year excess debt collections. Enter the amount certified by the collector. 29 $ _____________
0
44. Adjusted current year debt. Subtract Line 43 from Line 42E. $ _____________
11,904,724
45. Current year anticipated collection rate.
100.00
A. Enter the current year anticipated collection rate certified by the collector. .............................. ____________%
30
100.00
B. Enter the prior year actual collection rate................................................................ ____________%
101.00
C. Enter the 2022 actual collection rate. ................................................................... ____________%
101.00
D. Enter the 2021 actual collection rate. ................................................................... ____________%
E. If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest
collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the
prior three years, enter the rate from A. Note that the rate can be greater than 100%. 31 ____________%
100.00
46. Current year debt adjusted for collections. Divide Line 44 by Line 45E. $ _____________
11,904,724
47. Current year total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet. $ _____________
10,886,435,385
48. Current year debt rate. Divide Line 46 by Line 47 and multiply by $100. $ __________/$100
0.109353
49. Current year voter-approval tax rate. Add Lines 41 and 48. $ __________/$100
0.260050
D49. Disaster Line 49 (D49): Current year voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the
taxing unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41.
Add Line D41 and 48. 0.000000
$ __________/$100

27 Tex. Tax Code §26.042(a)
28 Tex. Tax Code §26.012(7)
29 Tex. Tax Code §26.012(10) and 26.04(b)
30 Tex. Tax Code §26.04(b)
31 Tex. Tax Code §§26.04(h), (h-1) and (h-2)
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