Truth-in-Taxation laws give taxpayers a voice in decisions that affect their property tax rates. Taxing units take the first step toward adopting a tax rate by calculating and publishing the no new revenue and voter approval tax rates. Below is a list of the proposed rates and the date and location of the public hearing to consider the tax rates. The hearings give taxpayers an opportunity to voice their opinions about the proposed tax increase.
A calculated rate that would provide the taxing unit with approximately the same amount of revenue it received in the previous year on properties taxed in both years. This rate calculation does not include the impact of additional tax revenue resulting from new construction.
(ie: The districts created under Water Code Section 49 will use current year tax rate.)
To exceed this rate, most taxing jurisdictions must seek voter approval. The maximum rate varies based on the type of jurisdiction.
Truth-in-Taxation is a concept embodied in the Texas Constitution that requires local taxing units to make taxpayers aware of tax rate proposals and to afford taxpayers the opportunity to roll back or limit tax increases.
Creating a budget and adopting a property tax rate to support that budget are major functions of a taxing unit’s governing body. This is accomplished by following Truth-in-Taxation requirements to ensure the public is informed of any increases. The type of taxing unit determines its applicable Truth-in-Taxation requirements.
This website provides information concerning the property taxes that may be imposed on your property by local taxing units, the dates and locations of any public hearings on the tax rates of the taxing units, and the dates and locations of meetings of the governing bodies of the taxing units to vote on the tax rates, together with other important property tax information.
26.17 a) 6: includes the following statement: “The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit the rate of growth of property taxes in the state.”
Please note, the Texas Legislature does not set the tax amount of your local taxes. Your property tax burden is decided by your locally elected officials (e.g., school trustees, city council, county commissioners, et al) and all inquiries concerning your taxes should be directed to those officials.