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

Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate
62. Current year 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). 0.410471
$ __________/$100

SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate
The unused increment rate is the rate equal to the sum of the prior 3 years Foregone Revenue Amounts divided by the current taxable value. The Foregone Revenue Amount for each
39
year is equal to that year’s adopted tax rate subtracted from that year’s voter-approval tax rate adjusted to remove the unused increment rate multiplied by that year’s current total
value. 40
The difference between the adopted tax rate and adjusted voter-approval tax rate is considered zero in the following scenarios:
• a tax year in which a taxing unit affected by a disaster declaration calculates the tax rate under Tax Code Section 26.042; 41
• a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); or
42
• after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government Code
Section 120.002(a) without the required voter approval. 43
This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 44

Line Unused Increment Rate Worksheet Amount/Rate
63. Year 3 Foregone Revenue Amount. Subtract the 2023 unused increment rate and 2023 actual tax rate from the 2023 voter-approval
tax rate. Multiply the result by the 2023 current total value
A. Voter-approval tax rate (Line 67)..................................................................................................... $ __________/$100
0.415469
B. Unused increment rate (Line 66)..................................................................................................... $ __________/$100
0.011878
C. Subtract B from A................................................................................................................... $ __________/$100
0.403591
D. Adopted Tax Rate................................................................................................................... $ __________/$100
0.415469
E. Subtract D from C................................................................................................................... $ __________/$100
-0.011878
F. 2023 Total Taxable Value (Line 60) .................................................................................................... $ _____________
2,501,446,099
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero................................................ $ _____________
0
64. Year 2 Foregone Revenue Amount. Subtract the 2022 unused increment rate and 2022 actual tax rate from the 2022 voter-approval
tax rate. Multiply the result by the 2022 current total value
0.446677
A. Voter-approval tax rate (Line 67)..................................................................................................... $ __________/$100
B. Unused increment rate (Line 66)..................................................................................................... $ __________/$100
0.026763
0.419914
C. Subtract B from A................................................................................................................... $ __________/$100
0.434799
D. Adopted Tax Rate................................................................................................................... $ __________/$100
E. Subtract D from C................................................................................................................... $ __________/$100
-0.014885
F. 2022 Total Taxable Value (Line 60) .................................................................................................... $ _____________
2,179,896,855
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero................................................ $ _____________
0
65. Year 1 Foregone Revenue Amount. Subtract the 2021 unused increment rate and 2021 actual tax rate from the 2021 voter-approval
tax rate. Multiply the result by the 2021 current total value
0.471763
A. Voter-approval tax rate (Line 67)..................................................................................................... $ __________/$100
0.020157
B. Unused increment rate (Line 66)..................................................................................................... $ __________/$100
0.451606
C. Subtract B from A................................................................................................................... $ __________/$100
D. Adopted Tax Rate................................................................................................................... $ __________/$100
0.445000
E. Subtract D from C................................................................................................................... $ __________/$100
0.006606
F. 2021 Total Taxable Value (Line 60) .................................................................................................... $ _____________
1,979,625,926
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero................................................ $ _____________
130,774
66. Total Foregone Revenue Amount. Add Lines 63G, 64G and 65G
$ __________/$100
130,774
67. 2024 Unused Increment Rate. Divide Line 66 by Line 21 of the No-New-Revenue Rate Worksheet. Multiply the result by 100
$ __________/$100
0.004998
68. Total 2024 voter-approval tax rate, including the unused increment rate. Add Line 67 to one of the following lines (as applicable): Line 49,
Line 50 (counties), Line 58 (taxing units with additional sales tax) or Line 62 (taxing units with pollution)
$ __________/$100
0.415469
39 Tex. Tax Code §26.013(b)
40 Tex. Tax Code §26.013(a)(1-a), (1-b), and (2)
41 Tex. Tax Code §§26.04(c)(2)(A) and 26.042(a)
42 Tex. Tax Code §§26.0501(a) and (c)
43 Tex. Local Gov’t Code §120.007(d)
44 Tex. Local Gov’t Code §120.007(d)
FY 2024-2025 119 Approved Annual Budget
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8