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2023 Tax Rate Calculation Worksheet —Taxing Units Other Than School Districts or Water Districts Form 50-856 <br />is 4 i ar ° ' ° I�II� VIII I�I II UIIIIIIIIII III�III ILII V ��� <br />The unused increment rate is the rate equal to the difference between the adopted tax rate and voter -approval tax rate adjusted to remove the unused increment rate for the prior <br />three years. 39 In a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the portion of the unused increment rate must be backed out of the <br />calculation for that year. <br />The difference between the adopted tax rate and adjusted voter -approval tax rate is considered zero in the following scenarios: <br />• a tax year before 2020; 40 <br />• a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 41 or <br />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 <br />Section 120.002(a) without the required voter approval. 41 <br />Individual components can be negative, but the overall rate would be the greater of zero or the calculated rate. <br />This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 41 <br />63. <br />Year 3 component. Subtract the 2022 actual tax rate and the 2022 unused increment rate from the 2022 voter -approval tax rate. <br />A. Voter -approval tax rate (Line 67) ... ................................... . $ 144959 <br />/$100 <br />B. Unused increment rate (Line 66) ..................... ..... ............................................ s <br />_/$100 <br />C. Subtract Bfrom A.................................................................... ................. S .44959 <br />/slop <br />D. Adopted Tax Rate ................. ••. S 144278 <br />/$loo <br />E. Subtract D from C.. . ....................... $.00681 <br />/$100 <br />64. <br />Year 2 component. Subtract the 2021 actual tax rate and the 2021 unused increment rate from the 2021 voter -approval tax rate. <br />A. Voter -approval tax rate (Line 67)........................................................................ $ .45373 <br />/$100 <br />B. Unused increment rate (Line 66) ....... ........... ................................................... $ <br />/$100 <br />C. Subtract B from A ..................... .... $ •45373 <br />/S1oo <br />D. Adopted Tax Rate .................... . .......... $ .45373 <br />/$100 <br />E. Subtract D from C...................................................................................... $ 0 <br />/$100 <br />65. <br />Year 1 component. Subtract the 2020 actual tax rate and the 2020 unused increment rate from the 2020 voter -approval tax rate. <br />A. Voter -approval tax rate (Line 65) ................ .................. .............. ..................... $ .48078 <br />/$100 <br />B. Unused increment rate (Line 64) ...................... ............ ....................... ............ $ Q <br />/$too <br />C. Subtract B from A ........... ... ....... $ •4$078 <br />/$loo <br />D. Adopted Tax Rate.................................................................. .................... $ .48078 <br />/$10o <br />E. Subtract D from C.............................................................. .... ........ ........ $ 0 <br />/$100 <br />66. <br />2023 unused increment rate. Add Lines 63E, 64E and 65E. <br />s,00681 /sloo <br />67. <br />Total 2023 voter -approval tax rate, including the unused increment rate. Add Line 66 to one of the following lines (as applicable): Line <br />49, <br />Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax) or Line 62 (taxing units with pollution control). <br />$ .48208 /$100 <br />" Tex. Tax Code §26.013(a) <br />m Tex. Tax Code §26.013(c) <br />., Tex. Tax Code §§26.0501(a) and (c) <br />'Tex. Local Gov't Code §120.007(d), effective Jan. 1, 2022 <br />" Tex.Tax Code §26.063(a)(1) <br />"Tex. Tax Code §26.012(8x) <br />"Tex.Tax Code §26.063(a)(1) <br />I sir ddiu1 rrwl (;0I1u"svii i'€z'&, <br />