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2020 Tax Rate Calculation Worksheet (Northeast Texas Community College)

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Form 50-856
2020 Tax Rate Calculation Worksheet
Taxing Units Other Than School Districts or Water Districts
____________________________________________________________________________ ________________________________
Taxing Unit Name Phone (area code and number)
____________________________________________________________________________ ________________________________
Taxing Unit’s Address, City, State, ZIP Code Taxing Unit’s Website Address
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
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
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
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
governing body by Aug. 7 or as soon thereafter as practicable.
School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 Agreements or Comptroller Form
50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements.
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
Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet.
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
legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption.
SECTION 1: No-New-Revenue Tax Rate
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
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.
The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies.
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
rate separately for the maintenance and operations tax and the debt tax, then add the two components together.
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
1. 2019 total taxable value. Enter the amount of 2019 taxable value on the 2019 tax roll today. Include any adjustments since last year’s certification;
exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude any property value subject
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-
ings (will deduct in Line 2) and the captured value for tax increment financing (will deduct taxes in Line 17).
1
$ _____________
2. 2019 tax ceilings. Counties, cities and junior college districts. Enter 2019 total taxable value of homesteads with tax ceilings. These include the
homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2019
or a prior year for homeowners age 65 or older or disabled, use this step.
2
$ _____________
3. Preliminary 2019 adjusted taxable value. Subtract Line 2 from Line 1.
$ _____________
4. 2019 total adopted tax rate.
$ __________/$100
5.
A. Original 2019 ARB values:............................................................................
$ _____________
B. 2019 values resulting from final court decisions:..................................................... - $ _____________
C. 2019 value loss. Subtract B from A.
3
$ _____________
6.
A. 2019 ARB certified value: ............................................................................
$ _____________
B. 2019 disputed value:................................................................................. - $ _____________
C. 2019 undisputed value. Subtract B from A.
4
$ _____________
7. 2019 Chapter 42 related adjusted values. Add Line 5 and Line 6.
$ _____________
2019 taxable value lost because court appeals of ARB decisions reduced 2019 appraised value.
2019 taxable value subject to an appeal under Chapter 42, as of July 25.
1
Tex. Tax Code § 26.012(14)
2
Tex. Tax Code § 26.012(14)
3
Tex. Tax Code § 26.012(13)
4
Tex. Tax Code § 26.012(13)
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division
For additional copies, visit:
comptroller.texas.gov/taxes/property-tax
50-856 • 07-20/7
Northeast Texas Community College
903-434-8100
2886 FM 1735, Mount Pleasant, TX 75455
www.NTCC.edu
4,185,822,636
0
4,185,822,636
0.13000
0
0
0
7,332,935
2,421,935
4,911,000
4,911,000
2020 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
8. 2019 taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7.
$ _____________
9. 2019 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2019. Enter the 2019 value of property in deannexed
territory.
5
$ _____________
10.
A. Absolute exemptions. Use 2019 market value:.........................................................
$ _____________
B. Partial exemptions. 2020 exemption amount or 2020 percentage exemption
times 2019 value:...................................................................................... +
$ _____________
C. Value loss. Add A and B.
6
$ _____________
11.
A. 2019 market value:...................................................................................
$ _____________
B. 2020 productivity or special appraised value:........................................................ - $ _____________
C. Value loss. Subtract B from A.
7
$ _____________
12. Total adjustments for lost value. Add Lines 9, 10C and 11C.
$ _____________
13. Adjusted 2019 taxable value. Subtract Line 12 from Line 8.
$ _____________
14. Adjusted 2019 total levy. Multiply Line 4 by Line 13 and divide by $100.
$ _____________
15. Taxes refunded for years preceding tax year 2019. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year
2019. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not
include refunds for tax year 2019. This line applies only to tax years preceding tax year 2019.
8
$ _____________
16. Taxes in tax increment financing (TIF) for tax year 2019. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone
as agreed by the taxing unit. If the taxing unit has no 2020 captured appraised value in Line 18D, enter 0.
9
$ _____________
17. Adjusted 2019 levy with refunds and TIF adjustment. Add Lines 14, and 15, subtract Line 16.
10
$ _____________
18.
A. Certified values:......................................................................................
$ _____________
B. Counties: Include railroad rolling stock values certified by the Comptroller’s office: ....................... + $ _____________
C. Pollution control and energy storage system exemption: Deduct the value of property exempted
for the current tax year for the first time as pollution control or energy storage system property:........... -
$ _____________
D. Tax increment financing: Deduct the 2020 captured appraised value of property taxable by a taxing
unit in a tax increment financing zone for which the 2020 taxes will be deposited into the tax increment
fund. Do not include any new property value that will be included in Line 23 below.
12
.................... - $ _____________
E. Total 2020 value. Add A and B, then subtract C and D.
$ _____________
2019 taxable value lost because property first qualified for an exemption in 2020. If the taxing unit increased an original exemption, use
the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport, goods-
in-transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in 2020 does not create a new
exemption or reduce taxable value.
2019 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/scenic
appraisal or public access airport special appraisal in 2020. Use only properties that qualified in 2020
for the first time; do not use proper-
ties that qualified in 2019.
Total 2020 taxable value on the 2020 certified appraisal roll today. This value includes only certified values or certified estimate of values
and includes the total taxable value of homesteads with tax ceilings (will deduc
t in Line 20). These homesteads include homeowners age 65 or
older or disabled.
11
5
Tex. Tax Code § 26.012(15)
6
Tex. Tax Code § 26.012(15)
7
Tex. Tax Code § 26.012(15)
8
Tex. Tax Code § 26.012(13)
9
Tex. Tax Code § 26.03(c)
10
Tex. Tax Code § 26.012(13)
11
Tex. Tax Code § 26.012, 26.04(c-2)
12
Tex. Tax Code § 26.03(c)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
4,190,733,636
0
2,285,897
8,786,813
11,072,710
852,370
52,010
800,360
11,873,070
4,178,860,566
5,432,518.74
197,300.06
0.00
5,629,818.80
4,330,090,231
0
0
0
4,330,090,231
2020 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
19.
A. 2020 taxable value of properties under protest. The chief appraiser certifies a list of properties still
under ARB protest. The list shows the appraisal district’s value and the taxpayer’s claimed value, if any,
or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest
of these values. Enter the total value under protest.
14
.................................................... $ _____________
B. 2020 value of properties not under protest or included on certified appraisal roll. The chief
appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but
are not included in the appraisal roll certification. These properties also are not on the list of properties
that are still under protest. On this list of properties, the chief appraiser includes the market value,
appraised value and exemptions for the preceding year and a reasonable estimate of the market value,
appraised value and exemptions for the current year. Use the lower market, appraised or taxable value
(as appropriate). Enter the total value of property not on the certified roll.
15
.............................. + $ _____________
C. Total value under protest or not certified. Add A and B.
$ _____________
20. 2020 tax ceilings. Counties, cities and junior colleges enter 2020 total taxable value of homesteads with tax ceilings. These include the home-
steads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2019 or a
prior year for homeowners age 65 or older or disabled, use this step.
16
$ _____________
21. 2020 total taxable value. Add Lines 18E and 19C. Subtract Line 20.
17
$ _____________
22. Total 2020 taxable value of properties in territory annexed after Jan. 1, 2019. Include both real and personal property. Enter the 2020
value of property in territory annexed.
18
$ _____________
23. Total 2020 taxable value of new improvements and new personal property located in new improvements. New means the item was
not on the appraisal roll in 2019. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to exist-
ing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been
brought into the taxing unit after Jan. 1, 2019 and be located in a new improvement. New improvements do include property on which a tax
abatement agreement has expired for 2020.
19
$ _____________
24. Total adjustments to the 2020 taxable value. Add Lines 22 and 23.
$ _____________
25. Adjusted 2020 taxable value. Subtract Line 24 from Line 21.
$ _____________
26. 2020 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100.
20
$ __________/$100
27. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2020 county NNR tax rate.
21
$ __________/$100
Total value of properties under protest or not included on certified appraisal roll.
13
Line Voter-Approval Tax Rate Worksheet Amount/Rate
28. 2019 M&O tax rate. Enter the 2019 M&O tax rate.
$ __________/$100
29. 2019 taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue Tax
Rate Worksheet.
$ _____________
SECTION 2: Voter-Approval Tax Rate
The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax rate is split
into two separate rates:
1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year
plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations.
2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit’s debt payments in the coming year. This rate accounts for principal and interest on bonds
and other debt secured by property tax revenue.
The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate
exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit’s debt service will cause the NNR tax rate to be higher than the voter-approval tax rate.
13
Tex. Tax Code § 26.01(c) and (d)
14
Tex. Tax Code § 26.01(c)
15
Tex. Tax Code § 26.01(d)
16
Tex. Tax Code § 26.012(6)(B)
17
Tex. Tax Code § 26.012(6)
18
Tex. Tax Code § 26.012(17)
19
Tex. Tax Code § 26.012(17)
20
Tex. Tax Code § 26.04(c)
21
Tex. Tax Code § 26.04(d)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3
9,467,536
0
9,467,538
0
4,339,557,767
0
54,763,636
54,763,636
4,284,794,131
0.13139
0.08205
4,190,733,636
2020 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
30. Total 2019 M&O levy. Multiply Line 28 by Line 29 and divide by $100
$ _____________
31.
A. 2019 sales tax specifically to reduce property taxes. For cities, counties and hospital districts,
enter the amount of additional sales tax collected and spent on M&O expenses in 2019, if any.
Other taxing units, enter 0. Counties must exclude any amount that was spent for economic
development grants from the amount of sales tax spent.. ................................................ +
$ _____________
B. M&O taxes refunded for years preceding tax year 2019. Enter the amount of M&O taxes
refunded in the preceding year for taxes before that year. Types of refunds include court decisions,
Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not
include refunds for tax year 2019. This line applies only to tax years preceding tax year 2019. .............. +
$ _____________
C. 2019 taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment
zone as agreed by the taxing unit. If the taxing unit has no 2020 captured appraised value in
Line 18D, enter 0....................................................................................... –
$ _____________
D. 2019 transferred function. If discontinuing all of a department, function or activity and
transferring it to another taxing unit by written contract, enter the amount spent by the taxing
unit discontinuing the function in the 12 months preceding the month of this calculation. If the
taxing unit did not operate this function for this 12-month period, use the amount spent in the last
full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function
will subtract this amount in E below. The taxing unit receiving the function will add this amount in
E below. Other taxing units enter 0. .................................................................... +/-
$ _____________
E. 2019 M&O levy adjustments. Add A and B, then subtract C. For taxing unit with D, subtract if
discontinuing function and add if receiving function. ....................................................
$ _____________
F
. Add Line 30 to 31E.
$ _____________
32. Adjusted 2020 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.
$ _____________
33. 2020 NNR M&O rate (unadjusted). Divide Line 31F by Line 32 and multiply by $100.
$ __________/$100
34.
A. 2020 state criminal justice mandate. Enter the amount spent by a county in the previous 12 months
providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they
have been sentenced. Do not include any state reimbursement received by the county for the same purpose.
$ _____________
B. 2019 state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to
the previous 12 months providing for the maintenance and operation cost of keeping inmates in
county-paid facilities after they have been sentenced. Do not include any state reimbursement received
by the county for the same purpose. Enter zero if this is the first time the mandate applies. ................ –
$ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100. ........................................... $ __________/$100
D. Enter the rate calculated in C. If not applicable, enter 0.
$ __________/$100
35.
A. 2020 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the
maintenance and operation cost of providing indigent health care for the period beginning on
July 1, 2019 and ending on June 30, 2020, less any state assistance received for the same purpose. ........
$ _____________
B. 2019 indigent health care expenditures. Enter the amount paid by a taxing unit providing for
the maintenance and operation cost of providing indigent health care for the period beginning
on July 1, 2018 and ending on June 30, 2019, less any state assistance received
for the same purpose................................................................................... –
$ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100. ........................................... $ __________/$100
D. Enter the rate calculated in C. If not applicable, enter 0.
$ __________/$100
Adjusted 2019 levy for calculating NNR M&O rate.
Rate adjustment for state criminal justice mandate.
23
Rate adjustment for indigent health care expenditures.
24
22
[Reserved for expansion]
23
Tex. Tax Code § 26.044
24
Tex. Tax Code § 26.0442
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4
3,438,496.95
0.00
112,619.46
0.00
0.00
112,619.46
3,551,116.41
4,284,794,131
0.08288
0.00
0.00
0.00000
0.00000
0.00
0.00
0.00000
0.00000
2020 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.
A. 2020 indigent defense compensation expenditures. Enter the amount paid by a county to
provide appointed counsel for indigent individuals for the period beginning on July 1, 2019 and
ending on June 30, 2020, less any state grants received by the county for the same purpose................
$ _____________
B. 2019 indigent defense compensation expenditures. Enter the amount paid by a county to
provide appointed counsel for indigent individuals for the period beginning on July 1, 2018 and
ending on June 30, 2019, less any state grants received by the county for the same purpose. ..............
$ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100. ........................................... $ __________/$100
D. Multiply B by 0.05 and divide by Line 32 and multiply by $100............................................ $ __________/$100
E. Enter the lessor of C and D. If not applicable, enter 0.
$ __________/$100
$ _____________
$ _____________
$ __________/$100
$
__________/$100
$
__________/$100
$
__________/$100
$
__________/$100
37.
A. 2020 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, 2019 and
ending on June 30, 2020. ..............................................................................
B. 2019 eligible county hospital e
xpenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, 2018 and
ending on June 30, 2019. ..............................................................................
C. Subtract B from A and divide by Line 32 and multiply by $100. ...........................................
D. Multiply B by 0.08 and divide b
y Line 32 and multiply by $100............................................
E.
Enter the lessor of C and D, if applicable. If not applicable, enter 0.
38. Adjusted 2020 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E.
39. 2020 voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below.
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.
Enter debt amount. ...................................................................................
$ _____________
B. Subtract unencumbered fund amount used to reduce total debt. ...................................... – $ _____________
C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .................... – $ _____________
D. Subtract amount paid from other resources ............................................................ – $ _____________
E. Adjusted debt. Subtract B, C and D from A.
$ _____________
Rate adjustment for county indigent defense compensation.
25
Rate adjustment for county hospital expenditures.
26
40.
Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 38 by 1.08.
- or -
Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 38 by 1.035.
- or -
Taxing unit affected by disaster declaration. If the taxing unit is located in an area declared as disaster area, the governing body may
direct the person calculating the voter-approval rate to calculate in the manner provided for a special taxing unit. The taxing unit shall
continue to calculate the voter-approval rate in this manner until the earlier of 1) the second 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, and 2) the third tax year after the tax
year in which the disaster occurred. If the taxing unit qualifies under this scenario, multiply Line 38 by 1.08.
27
Total 2020 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.
25
Tex. Tax Code § 26.0442
26
Tex. Tax Code § 26.0443
27
Tex. Tax Code § 26.04(c-1)
28
Tex. Tax Code § 26.012(10) and 26.04(b)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5
0.00
0.00
0.00000
0.00000
0.00000
0.00
0.00
0.00000
0.00000
0.00000
0.08288
0.08951
2,012,600.02
0.00
0.00
0.00
2,012,600.02
2020 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
41. Certified 2019 excess debt collections. Enter the amount certified by the collector.
28
$ _____________
42. Adjusted 2020 debt. Subtract Line 41 from Line 40E.
$ _____________
44. 2020 debt adjusted for collections. Divide Line 42 by Line 43E.
$ _____________
45. 2020 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.
$ _____________
46. 2020 debt rate. Divide Line 44 by Line 45 and multiply by $100.
$ __________/$100
47. 2020 voter-approval tax rate. Add Lines 39 and 46.
$ __________/$100
48. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2020 county voter-approval
tax rate.
$ __________/$100
43.
A. Enter the 2020 anticipated collection rate certified by the collector.
29
.................................... ____________%
B. Enter the 2019 actual collection rate. ................................................................... ____________%
C. Enter the 2018 actual collection rate. ................................................................... ____________%
D. Enter the 2017 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%.
30
____________%
50. 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 2019 or in May 2020. Multiply the amount on Line 49 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 2019. Enter the sales tax revenue for the previous four quarters. Do not
multiply by .95.
$ _____________
51. 2020 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.
$ _____________
52. Sales tax adjustment rate. Divide Line 50 by Line 51 and multiply by $100.
$ __________/$100
53. 2020 NNR tax rate, unadjusted for sales tax.
35
Enter the rate from Line 26 or 27, as applicable, on the No-New-Revenue Tax Rate Worksheet.
$ __________/$100
54. 2020 NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November 2019 or in May 2020. Subtract Line 52 from Line 53. Skip to Line 55 if you
adopted the additional sales tax before November 2019.
$ __________/$100
Line Additional Sales and Use Tax Worksheet Amount/Rate
49. Taxable Sales. For taxing units that adopted the sales tax in November 2019 or May 2020, enter the Comptroller’s estimate of taxable sales for
the previous four quarters.
32
Estimates of taxable sales may be obtained through the Comptroller’s Allocation Historical Summary webpage.
Taxing units that adopted the sales tax before November 2019, skip this line.
$ _____________
2020 anticipated collection rate.
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.
29
Tex. Tax Code § 26.04(b)
30
Tex. Tax Code §§ 26.04(h), (h-1) and (h-2)
31
[Reserved for expansion]
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)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6
0.00
2,012,600.02
2,066,248.10
4,339,557,767
0.04761
0.13712
2020 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Additional Sales and Use Tax Worksheet Amount/Rate
55. 2020 voter-approval tax rate, unadjusted for sales tax.
36
Enter the rate from Line 47 or 48, as applicable, of the Voter-Approval Tax Rate
Worksheet.
$ __________/$100
56. 2020 voter-approval tax rate, adjusted for sales tax. Subtract Line 52 from Line 55.
$ __________/$100
Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate
57. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter
from TCEQ.
37
The taxing unit shall provide its tax assessor-collector with a copy of the letter.
38
$ _____________
58. 2020 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.
$ _____________
59. Additional rate for pollution control. Divide Line 57 by Line 58 and multiply by $100.
$ __________/$100
60. 2020 voter-approval tax rate, adjusted for pollution control. Add Line 59 to one of the following lines (as applicable): Line 47, Line 48
(counties) or Line 56 (taxing units with the additional sales tax).
$ __________/$100
Line Unused Increment Rate Worksheet Amount/Rate
61. 2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter-approval tax rate. If
the number is less than zero, enter zero. If the year is prior to 2020, enter zero.
$ __________/$100
62. 2018 unused increment rate. Subtract the 2018 actual tax rate and the 2018 unused increment rate from the 2018 voter-approval tax rate. If
the number is less than zero, enter zero. If the year is prior to 2020, enter zero.
$ __________/$100
63. 2017 unused increment rate. Subtract the 2017 actual tax rate and the 2017 unused increment rate from the 2017 voter-approval tax rate. If
the number is less than zero, enter zero. If the year is prior to 2020, enter zero.
$ __________/$100
64. 2020 unused increment rate. Add Lines 61, 62 and 63.
$ __________/$100
65. 2020 voter-approval tax rate, adjusted for unused increment rate. Add Line 64 to one of the following lines (as applicable): Line 47, Line 48
(counties), Line 56 (taxing units with the additional sales tax) or Line 60 (taxing units with pollution control).
$ __________/$100
Line De Minimis Rate Worksheet Amount/Rate
66. Adjusted 2020 NNR M&O tax rate. Enter the rate from Line 38 of the Voter-Approval Tax Rate Worksheet
$ __________/$100
SECTION 4: Voter-Approval 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.
SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate
The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate before the unused increment rate for the prior three years.
39
In
a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the unused increment rate for that year would be zero.
For each tax year before 2020, the difference between the adopted tax rate and voter-approval rate is considered zero, therefore the unused increment rate for 2020 is zero.
40
This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit.
41
SECTION 6: De Minimis Rate
The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit.
42
This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit.
43
37
Tex. Tax Code § 26.045(d)
38
Tex. Tax Code § 26.045(i)
39
Tex. Tax Code § 26.013(a)
40
Tex. Tax Code § 26.013(c)
41
Tex. Tax Code § 26.063(a)(1)
42
Tex. Tax Code § 26.012(8-a)
43
Tex. Tax Code § 26.063(a)(1)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 7
2020 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line De Minimis Rate Worksheet Amount/Rate
67. 2020 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.
$ _____________
68. Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 67 and multiply by $100.
$ __________/$100
69. 2020 debt rate. Enter the rate from Line 46 of the Voter- Approval Tax Rate Worksheet.
$ __________/$100
70. De minimis rate. Add Lines 66, 68 and 69.
$ __________/$100
SECTION 7: Total Tax Rate
Indicate the applicable total tax rates as calculated above.
No-new-revenue tax rate. ................................................................................................................
$ __________/$100
As applicable, enter the 2020 NNR tax rate from: Line 26, Line 27 (counties), or Line 54 (adjusted for sales tax).
Voter-approval tax rate...................................................................................................................
$ __________/$100
As applicable, enter the 2020 voter-approval tax rate from: Line 47, Line 48 (counties), Line 56 (adjusted for sales tax),
Line 60 (adjusted for pollution control), or Line 65 (adjusted for unused increment).
De minimis rate. ..........................................................................................................................
$ __________/$100
If applicable, enter the de minimis rate from Line 70.
SECTION 8: Taxing Unit Representative Name and Signature
Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or
employee of the taxing unit and have calculated the tax rates in accordance with requirements in Tax Code.
44
____________________________________________________________
Printed Name of Taxing Unit Representative
____________________________________________________________ ________________________________________
Taxing Unit Representative Date
44
Tex. Tax Code § 26.04(c)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8
0.13139
0.13712
Jeffrey W Chambers
Digitally signed by Jeffrey W Chambers
Date: 2020.08.07 12:12:50 -05'00'
08/05/2020
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2020 Tax Rate Calculation Worksheet (Northeast Texas Community College)

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Completed 4 February 2021

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