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2025 Tax Rate Caku lation Worksheet — Taxing Units Other Than School Dist ricts or Water Districts Form 50-856 37. Rate adjustment for county indigent defense compensation. 78 A. Current year indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, of the prior tax year and ending on June 30,of the current tax year, less any state grants received by the county for the same purpose.......... $ o B. Prior year indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2023 and ending on June 30, 2024, less any state grants received by the county for the same purpose.. .. . .... ............... $ o C. Subtract B from A and divide by Line 33 and multiply by $100 ....................... ......... ......... $ �_, D. Multiply B by 0.05 and divide by Line 33 and multiply by $100 ...... ..................................... $ o.,,, __ „ _/$100 E. Enter the lesser of C and D. If not applicable, enter 0. 38. Rate adjustment for county hospital expenditures. 29 A. Current year 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, of the prior tax year and ending on June 30, of the current tax year............................................................... $ o B. Prior year 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, 2023 and ending on June 30, 2024 ..................................... ................ ................ ..... ,..... $ 0. C. Subtract Bfrom A and divide by Line 33 and multiply by $100.. .............. ............... ... ..... $ /$100 D. Multiply B by 0.08 and divide by Line 33 and multiply by $100.. .... .... ..................... .... $ ..-/$100 E. Enter the lesser of C and D, if applicable. If not applicable, enter 0. 39. Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipal- ity for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code Section 26.0444 for more information. A. Amount appropriated for public safety in the prior year. Enter the amount of money appropriated for public safety in the budget adopted by the municipality for the preceding fiscal year ..................... 5 0__ B. Expenditures for public safety in the prior year. Enter the amount of money spent by the municipality for public safety during the preceding fiscal year......................................................... $ C. Subtract B from A and divide by Line 33 and multiply by $100 .. .............. ................ .. ....... $ o D. Enter the rate calculated in C. If not applicable, enter 0. ... .............. 40. '', Adjusted current year NNR M&O rate. Add Lines 34, 35D, 36D, 37E, and 38E. Subtract Line 39D. 41. Adjustment for prior year sales tax specifically to reduce property taxes. Cities, counties and hospital districts that collected and spent additional sales tax on M&O expenses in the prior year should complete this line. These entities will deduct the sales tax gain rate for the current year in Section 3. Other taxing units, enter zero. A. Enter the amount of additional sales tax collected and spent on M&O expenses in the prior year, if any. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent............................................................................ .... .... $ B. Divide Line 41 A by Line 33 and multiply by $100 ...................... .............. . .............. _ C. Add Line 41 B to Line 40. 42. Current year voter -approval M&O rate. Enter the rate as calculated by the appropriate scenario below. Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 41C by 1.08. -or- Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 41 C by 1.035. "Tex. Tax Code §26.0442 "Tex. Tax Code §26.0443 $ /$100 $ D /$100 $ 0 ........ /$100 $ 0 , ,,, ,, /$100 5 0.28910 /$100 $ 0.29921 ... ............_./$100 I or addiiuo nalllcolpies,vi^diV r:oirnrmtr(>Ilioiu°.te)ea ,g(>v/taxa::..s/lproperty„tax 111age5