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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
36. Rate adjustment for county indigent defense compensation. 25
A. Current year indigent defense compensation expenditures. Enter the amount paid by a county to provide
appointed counsel for indigent individuals and fund the operations of a public defender’s office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, of the prior tax year and ending on
June 30,of the current tax year, less any state grants received by the county for the same purpose.......... $ _____________
0
B. Prior year indigent defense compensation expenditures. Enter the amount paid by a county to provide
appointed counsel for indigent individuals and fund the operations of a public defender’s office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2022 and ending on
June 30, 2023, less any state grants received by the county for the same purpose.......................... $ _____________
0
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
0.000000
D. Multiply B by 0.05 and divide by Line 32 and multiply by $100............................................ $ __________/$100
0.000000
E. Enter the lesser of C and D. If not applicable, enter 0. 0.000000
$ __________/$100
37. Rate adjustment for county hospital expenditures. 26
A. Current year eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, of the prior tax year and
ending on June 30, of the current tax year. .............................................................. $ _____________
0
B. Prior year eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, 2022 and
0
ending on June 30, 2023. .............................................................................. $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
0.000000
D. Multiply B by 0.08 and divide by Line 32 and multiply by $100............................................ $ __________/$100
0.000000
E. Enter the lesser of C and D, if applicable. If not applicable, enter 0.
$ __________/$100
0.000000
38. Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipal-
ity for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with
a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code Section 26.0444 for more
information.
A. Amount appropriated for public safety in the prior year. Enter the amount of money appropriated for
public safety in the budget adopted by the municipality for the preceding fiscal year...................... $ _____________
0
B. Expenditures for public safety in the prior year. Enter the amount of money spent by the municipality
for public safety during the preceding fiscal year ........................................................ $ _____________
0
C. Subtract B from A and divide by Line 32 and multiply by $100 ........................................... $ __________/$100
0.000000
D. Enter the rate calculated in C. If not applicable, enter 0. 0.000000
$ __________/$100
39. Adjusted current year NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D. 0.300526
$ __________/$100
40. Adjustment for prior year sales tax specifically to reduce property taxes. Cities, counties and hospital districts that collected and spent
additional sales tax on M&O expenses in the prior year should complete this line. These entities will deduct the sales tax gain rate for the current
year in Section 3. Other taxing units, enter zero.
A. Enter the amount of additional sales tax collected and spent on M&O expenses in the prior year, if any.
Counties must exclude any amount that was spent for economic development grants from the amount
0
of sales tax spent ...................................................................................... $ _____________
B. Divide Line 40A by Line 32 and multiply by $100 ........................................................ $ __________/$100
0.000000
C. Add Line 40B to Line 39. 0.300526
$ __________/$100
41. Current year voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below.
Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 40C by 1.08.
- or -
Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 40C by 1.035. $ __________/$100
0.311044
25 Tex. Tax Code §26.0442
26 Tex. Tax Code §26.0443
FY 2024-2025 116 Approved Annual Budget
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5