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2022 Tax Rate Calculation Worksheet •''u`u� <br /> Taxing Units Other Than School Districts or Water Districts <br /> City of San Marcos 512-393-8000 <br /> Taxing Unit Name Phone(area code and number) <br /> 630 E Hopkins-San Marcos,TX 78666 www.sanmarcostx.gov <br /> Taxing Unit's Address,City,State,ZIP Code Taxing Unit's Website Address <br /> GENERAL INFORMATION:Tax Code Section 26.04(c)requires an officer or employee designated by the governing body to calculate the no-new-revenue(NNR)tax rate and <br /> voter-approval tax rate for the taxing unit.These tax rates are expressed in dollars per$100 of taxable value calculated.The calculation process starts after the chief appraiser <br /> delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest.The designated officer or employee shall certify that the officer or <br /> employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate.The officer or employee submits the rates to the <br /> governing body by Aug.7 or as soon thereafter as practicable. <br /> School districts do not use this form,but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet,School District withoutChapter313 Agreements or Comptroller Form <br /> 50-884 Tax Rate Calculation Worksheet,School District with Chapter 313 Agreements. <br /> Water districts as defined under Water Code Section 49.001(1)do not use this form,but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for <br /> Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet. <br /> The Comptroller's office provides this worksheet to assist taxing units in determining tax rates.The information provided in this worksheet is offered as technical assistance and not <br /> legal advice.Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption. <br /> 19121 a nil rom 211 J <br /> The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount <br /> of taxes(no new taxes)if applied to the same properties that are taxed in both years.When appraisal values increase,the NNR tax rate should decrease. <br /> The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies. <br /> While uncommon,it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes.In this case,the taxing unit will need to calculate the NNR tax <br /> rate separately for the maintenance and operations tax and the debt tax,then add the two components together. <br /> 1. 2021 total taxable value.Enter the amount of 2021 taxable value on the 2021 tax roll today.Include any adjustments since last year s certification; <br /> exclude Tax Code Section 25.25(d)one-fourth and one-third over-appraisal corrections from these adjustments.Exclude any property value subject <br /> to an appeal under Chapter 42 as of July 25(will add undisputed value in Line 6).This total includes the taxable value of homesteads with tax ceil- <br /> ings(will deduct in Line 2)and the captured value for tax increment financing(adjustment is made by deducting TIF taxes,as reflected in Line 17).' $ 6,544,949,315 <br /> 2. 2021 tax ceilings.Counties,cities and junior college districts.Enter 2021 total taxable value of homesteads with tax ceilings.These include the <br /> homesteads of homeowners age 65 or older or disabled.Other taxing units enter 0.If your taxing unit adopted the tax ceiling provision in <br /> 2021 or a prior year for homeowners age 65 or older or disabled,use this step? $ p <br /> 3. Preliminary 2021 adjusted taxable value.Subtract Line 2 from Line 1. $ 6,544,949,315 <br /> 4. 2021 total adopted tax rate. 0.6030 <br /> S /$too <br /> 5. 2021 taxable value lost because court appeals of ARB decisions reduced 2021 appraised value. <br /> A. Original 2021 ARB values:............................................................................ $ 237,023,159 <br /> B. 2021 values resulting from final court decisions:..................................................... -$ 221,100,000 <br /> C. 2021 value loss.Subtract B from A 3 $ 15,923,159 <br /> 6. 2021 taxable value subject to an appeal under Chapter 42,as of July 25. <br /> A. 2021 ARB certified value:............................................................................ $ 130,368,347 <br /> B. 2021 disputed value:................................................................................. .$ 13,036,835 <br /> C. 2021 undisputed value.Subtract B from A.' $ 117,331,512 <br /> 7. 2021 Chapter 42 related adjusted values.Add Line 5C and Line 6C. $ 133,254,671 <br /> 'Tex.Tax Code§26.012(14) <br /> 'Tex.Tax Code§26.012(14) <br /> 'Tex.Tax Code§26.012(13) <br /> °Tex.Tax Code§26.012(13) <br /> Form developed by:Texas Comptroller of Public Accounts,Property Tax Assistance Division ForadditionaIcopies,visit:comptroIler.texas.gov/taxes/property-tax <br /> 50-856•5-22/9 <br />