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2023 Tax Rate Calculation Worksheet -Taxing Units Other Than School Districts or Water Districts Form 50-856
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<br />50. COUNTIES ONLY. Add together the voter -approval tax rates for each type of tax the county levies. The total is the 2023 county voter -approval
<br />tax rate. $ n/a /$100
<br />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
<br />tax. If approved, the taxing unit must reduce its NNR and voter -approval tax rates to offset the expected sales tax revenue.
<br />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
<br />additional sales tax.
<br />51. Taxable Sales. For taxing units that adopted the sales tax in November 2022 or May 2023, enter the Comptroller's estimate of taxable sales for
<br />the previous four quarters. 32 Estimates of taxable sales may be obtained through the Comptroller's Allocation Historical Summary webpage.
<br />Taxing units that adopted the sales tax before November 2022, enter 0. $ n/a
<br />52. Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of esti-
<br />mated sales tax revenue. 33
<br />Taxing units that adopted the sales tax in November 2022 or in May 2023. Multiply the amount on Line 51 by the sales tax rate (.01,
<br />.005 or .0025, as applicable) and multiply the result by .95.34
<br />-or -
<br />Taxin units that ado ted the sales tax before November 2022 Enter the sales tax revenue for the revious four uarters Do not
<br />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,
<br />installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The
<br />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
<br />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.
<br />This section should only be completed by a taxing unit that uses M&0 funds to pay for a facility, device or method for the control of air, water or land pollution.
<br />59. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter
<br />from TCEQ. "The taxing unit shall provide its tax assessor -collector with a copy of the letter. 39 $ n/a
<br />60. 2023 total taxable value. Enter the amount from Line 21 of the No -New -Revenue Tax Rate Worksheet. $ 2,423,343,186
<br />61. Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100. $ n/a /$100
<br />62. 2023 voter -approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line D49
<br />(disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax). $ .47527 /$100
<br />...........................
<br />" Tex. Tax Code §26.041(d)
<br />" Tex. Tax Code §26.041(1)
<br />"Tex. Tax Code §26.041(d)
<br />" Tex. Tax Code §26.04(c)
<br />"Tex. Tax Code §26.04(c)
<br />"Tex.Tax Code §26.045(d)
<br />Tex.Tax Code §26.045(i)
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<br />9 P P q
<br />multiplyby.95.
<br />$ n/a
<br />53.
<br />2023 total taxable value. Enter the amount from Line 21 of the No -New -Revenue Tax Rate Worksheet.
<br />$ 2,423,343,186
<br />54.
<br />Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.
<br />$ n/a
<br />/$100
<br />55.
<br />2023 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.
<br />5.39717
<br />/$100
<br />56.
<br />2023 NNR tax rate, adjusted for sales tax.
<br />Taxing units that adopted the sales tax in November 2022 or in May 2023. Subtract Line 54 from Line 55. Skip to Line 57 if you
<br />adopted the additional sales tax before November 2022.
<br />$ .39717
<br />/$100
<br />57.
<br />2023 voter -approval tax rate, unadjusted for sales tax.3fi Enter the rate from Line 49, Line D49 (disaster) or Line 50 (counties) as applicable,
<br />of the Voter -Approval Tax Rate Worksheet.
<br />•47527
<br />$
<br />/5100
<br />58.
<br />2023 voter -approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.
<br />5 •47527
<br />/$100
<br />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,
<br />installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The
<br />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
<br />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.
<br />This section should only be completed by a taxing unit that uses M&0 funds to pay for a facility, device or method for the control of air, water or land pollution.
<br />59. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter
<br />from TCEQ. "The taxing unit shall provide its tax assessor -collector with a copy of the letter. 39 $ n/a
<br />60. 2023 total taxable value. Enter the amount from Line 21 of the No -New -Revenue Tax Rate Worksheet. $ 2,423,343,186
<br />61. Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100. $ n/a /$100
<br />62. 2023 voter -approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line D49
<br />(disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax). $ .47527 /$100
<br />...........................
<br />" Tex. Tax Code §26.041(d)
<br />" Tex. Tax Code §26.041(1)
<br />"Tex. Tax Code §26.041(d)
<br />" Tex. Tax Code §26.04(c)
<br />"Tex. Tax Code §26.04(c)
<br />"Tex.Tax Code §26.045(d)
<br />Tex.Tax Code §26.045(i)
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