Truth in Taxation Summary

Texas Property Tax Code Section 26.16
Smith County Tax Office
Taxing Entity	Adopted Tax Rate	Maintenance & Operations Rate	Debt Rate	No-New Revenue Tax Rate	No-New Revenue M&O Rate	Voter-Approval Tax Rate
ARP, CITY OF
Tax Year 2022	0.613359	0.48985	0.123505	0.590344	0.462713	0.613360
Tax Year 2021	0.671836	0.526050	0.145786	0.659442	0.508577	0.682784
Tax Year 2020	0.707162	0.544745	0.162417	0.707162	0.536585	0.717783
Tax Year 2019	0.722604	0.547817	0.174787	0.684974	0.507238	0.722604
Tax Year 2018	0.700871	0.519012	0.181859	0.664410	0.480567	0.700871
Tax Year 2017	0.690079	0.499131	0.190948	0.654560	0.462159	0.690080
ARP, ISD
Tax Year 2022	1.282900	0.942900	0.340000	1.158469	0.942900	1.282901
Tax Year 2021	1.352800	1.012800	0.340000	1.341143	1.012800	1.352817
Tax Year 2020	1.392700	1.052700	0.340000	1.423198	1.052700	1.424200
Tax Year 2019	1.408300	1.068300	0.340000	1.404036	0.383264	0.383264
Tax Year 2018	1.470000	1.170000	0.300000	1.450345	1.500000	1.378371
Tax Year 2017	1.470000	1.170000	0.300000	1.417730	1.500000	1.383904
BULLARD, CITY OF
Tax Year 2022	0.570788	0.269287	0.301501	0.511089	0.253161	0.580760
Tax Year 2021	0.595599	0.294097	0.301502	0.585949	0.290678	0.612837
Tax Year 2020	0.595599	0.294097	0.301502	0.565289	0.284153	0.595601
Tax Year 2019	0.605347	0.303845	0.301502	0.592868	0.292614	0.617525
Tax Year 2018	0.595347	0.293845	0.301502	0.585466	0.272080	0.595348
Tax Year 2017	0.563264	0.261762	0.301502	0.530135	0.246366	0.567578
BULLARD, ISD
Tax Year 2022	1.434600	0.934600	0.500000	1.180103	0.934600	1.518652
Tax Year 2021	1.356300	0.952000	0.404300	1.294059	0.952000	1.356312
Tax Year 2020	1.375300	0.995300	0.380000	1.373630	0.995300	1.427300
Tax Year 2019	1.470000	1.060000	0.410000	1.583739	0.485025	0.485025
Tax Year 2018	1.630000	1.170000	0.460000	1.663252	1.500000	1.556356
Tax Year 2017	1.670000	1.170000	0.500000	1.611784	1.500000	1.581910
CHAPEL HILL, ISD
Tax Year 2022	1.020500	0.910500	0.110000	0.098153	0.910500	1.020500
Tax Year 2021	1.099000	0.989000	0.110000	1.158150	0.989000	1.099000
Tax Year 2020	1.099000	0.989000	0.110000	1.105685	0.989000	1.100300
Tax Year 2019	1.145900	1.035900	0.110000	1.194910	1.145930	1.145930
Tax Year 2018	1.230000	1.120000	0.110000	1.152812	1.500000	1.203723
Tax Year 2017	1.230000	1.120000	0.110000	1.208201	1.500000	1.211064
EAST TEXAS MUD
Tax Year 2022	0.243392	0.048370	0.195022	N/A	N/A	0.243392
Tax Year 2021	0.250000	0.050000	0.200000	0.221752	0.049236	0.262096
Tax Year 2020	0.238717	0.053000	0.185717	0.255249	0.053647	0.241242
Tax Year 2019	0.253000	0.053000	0.200000	0.280690	0.262251	0.262251
Tax Year 2018	0.253000	0.053000	0.200000	0.258084	0.049503	0.263393
Tax Year 2017	0.278400	0.053400	0.225000	0.250781	0.040774	0.269034
GLADEWATER, ISD
Tax Year 2022	1.285596	0.977100	0.308496	1.217655	0.909159	1.285596
Tax Year 2021	1.449700	1.083400	0.366300	1.510880	1.083400	1.456969
Tax Year 2020	1.449700	1.054700	0.395000	1.397564	1.068400	1.464453
Tax Year 2019	1.463400	1.068400	0.395000	1.468248	1.439780	1.439780
Tax Year 2018	1.565000	1.170000	0.395000	1.500787	1.242520	1.170000
Tax Year 2017	1.565000	1.170000	0.395000	1.464452	1.145320	1.170000
KILGORE, COLLEGE
Tax Year 2022	0.175000	0.151270	0.023730	0.151860	0.152470	0.188390
Tax Year 2021	0.175000	0.175000	0.000000	0.182470	0.183490	0.198160
Tax Year 2020	0.175000	0.175000	0.000000	0.181190	0.181680	0.196210
Tax Year 2019	0.175000	0.175000	0.000000	0.168150	0.168150	0.181600
Tax Year 2018	0.175000	0.175000	0.000000	0.170710	0.170710	0.184360
Tax Year 2017	0.175000	0.175000	0.000000	0.176290	0.176290	0.190390
LINDALE, CITY OF
Tax Year 2022	0.422950	0.202627	0.220323	0.418043	0.195780	0.422955
Tax Year 2021	0.456891	0.224156	0.232735	0.433829	0.204399	0.456891
Tax Year 2020	0.478500	0.234679	0.243821	0.478534	0.238921	0.491104
Tax Year 2019	0.470900	0.247594	0.223306	0.456474	0.229272	0.470919
Tax Year 2018	0.475000	0.246435	0.228565	0.470691	0.238454	0.486095
Tax Year 2017	0.476000	0.246072	0.229928	0.476948	0.240065	0.489198
LINDALE, ISD
Tax Year 2022	1.169600	0.934600	0.235000	1.066008	0.884600	1.160062
Tax Year 2021	1.192000	0.902000	0.290000	1.171725	0.902000	1.228095
Tax Year 2020	1.258000	0.928000	0.330000	1.248700	0.928000	1.313000
Tax Year 2019	1.360000	1.010000	0.350000	1.327772	0.470595	0.470595
Tax Year 2018	1.390000	1.080000	0.310000	1.351333	1.500000	1.399876
Tax Year 2017	1.390000	1.080000	0.310000	1.367744	1.500000	1.420752
OVERTON, CITY OF
Tax Year 2022	0.519106	0.386734	0.132372	0.596477	0.386734	0.519106
Tax Year 2021	0.739950	0.477259	0.262691	0.711242	0.461120	0.739950
Tax Year 2020	0.733022	0.470339	0.262683	0.694206	0.454434	0.776169
Tax Year 2019	0.727911	0.475795	0.252116	0.717152	0.440551	0.727911
Tax Year 2018	0.729700	0.448000	0.281700	0.675912	0.414856	0.729713
Tax Year 2017	0.668000	0.410000	0.258000	0.639043	0.403122	0.724313
SMITH COUNTY
Tax Year 2022	0.330000	0.294186	0.035814	0.298786	0.278322	0.363047
Tax Year 2021	0.335000	0.310465	0.024535	0.328645	0.302950	0.365062
Tax Year 2020	0.335000	0.307620	0.027380	0.342060	0.436050	0.353670
Tax Year 2019	0.345000	0.305802	0.039198	0.329899	0.416171	0.368310
Tax Year 2018	0.337311	0.298359	0.038952	0.315712	0.038952	0.360413
Tax Year 2017	0.330000	0.298359	0.031641	0.324230	0.418808	0.483954
SMITH CO EMER SERV #1
Tax Year 2022	0.078427	0.063588	0.000000	0.056116	0.056236	0.058207
Tax Year 2021	0.063588	0.063588	0.000000	0.061194	0.061435	0.063588
Tax Year 2020	0.065300	0.065300	0.000000	0.063000	0.063094	0.065303
Tax Year 2019	0.067664	0.067664	0.000000	0.064456	0.064456	0.069613
Tax Year 2018	0.067664	0.067664	0.000000	0.066033	0.066033	0.071316
Tax Year 2017	0.067664	0.067664	0.000000	0.066295	0.066295	0.071599
SMITH CO EMER SERV #2
Tax Year 2022	0.060436	0.060436	0.000000	0.060436	0.060488	0.080210
Tax Year 2021	0.068633	0.068633	0.000000	0.068633	0.068700	0.086238
Tax Year 2020	0.070000	0.070000	0.000000	0.082183	0.082255	0.085134
Tax Year 2019	0.084648	0.084648	0.000000	0.081622	0.081622	0.088152
Tax Year 2018	0.084648	0.084648	0.000000	0.081611	0.081611	0.105552
Tax Year 2017	0.084648	0.084648	0.000000	0.082300	0.082300	0.104713
TROUP, CITY OF
Tax Year 2022	0.710545	0.576922	0.133623	0.710546	0.577684	0.806358
Tax Year 2021	0.816257	0.662626	0.153631	0.817297	0.662628	0.891091
Tax Year 2020	0.829434	0.671710	0.157724	0.831132	0.698890	0.881075
Tax Year 2019	0.867087	0.728299	0.138788	0.840388	0.701460	0.896366
Tax Year 2018	0.867087	0.723746	0.143341	0.852045	0.707246	0.907167
Tax Year 2017	0.912933	0.757787	0.155146	0.895373	0.739287	0.953576
TROUP, ISD
Tax Year 2022	1.044144	0.942900	0.101244	0.951318	0.942900	1.0441446
Tax Year 2021	1.166700	1.051700	0.115000	1.185438	1.051700	1.175446
Tax Year 2020	1.169700	1.054700	0.115000	1.252070	1.054700	1.177139
Tax Year 2019	1.183350	1.068350	0.115000	1.245334	1.195109	1.195109
Tax Year 2018	1.290000	1.170000	0.120000	1.141612	1.500000	1.166304
Tax Year 2017	1.220000	1.170000	0.050000	1.215852	1.500000	1.180440
TYLER, CITY OF
Tax Year 2022	0.261850	0.261850	0.000000	0.244811	0.245615	0.261850
Tax Year 2021	0.269900	0.269900	0.000000	0.255752	0.256608	0.277539
Tax Year 2020	0.259000	0.259000	0.000000	0.261091	0.261788	0.270950
Tax Year 2019	0.259900	0.259900	0.000000	0.240733	0.240733	0.259991
Tax Year 2018	0.244452	0.244452	0.000000	0.226344	0.226344	0.244452
Tax Year 2017	0.240000	0.240000	0.000000	0.227668	0.227668	0.245881
TYLER, ISD
Tax Year 2022	1.179300	0.879300	0.300000	1.167899	0.879300	1.226820
Tax Year 2021	1.289100	0.954100	0.335000	1.280700	0.954100	1.315450
Tax Year 2020	1.304100	0.959100	0.345000	1.292960	0.959100	1.342685
Tax Year 2019	1.335000	0.970000	0.365000	1.366952	0.391258	1.361258
Tax Year 2018	1.405000	1.040000	0.365000	1.320697	1.500000	1.434745
Tax Year 2017	1.405000	1.040000	0.365000	1.348796	1.500000	1.441925
TYLER, JR COLLEGE
Tax Year 2022	0.188001	0.152473	0.035528	0.177098	0.141179	0.188001
Tax Year 2021	0.199926	0.159189	0.040737	0.195216	0.154591	0.207035
Tax Year 2020	0.199926	0.158016	0.041910	0.198174	0.156662	0.210096
Tax Year 2019	0.199926	0.158000	0.041926	0.194990	0.153825	0.206763
Tax Year 2018	0.199926	0.158000	0.041926	0.190188	0.146370	0.200963
Tax Year 2017	0.199926	0.154160	0.045766	0.194295	0.144792	0.202371
VAN, ISD
Tax Year 2022	1.193170	0.942900	0.250270	1.03712142	0.94290000	1.23324546
Tax Year 2021	1.275170	0.960300	0.314870	1.234108	0.960300	1.315875
Tax Year 2020	1.355170	0.985600	0.369570	1.257368	0.985600	1.414758
Tax Year 2019	1.414750	1.068350	0.346400	1.379320	1.451090	1.451090
Tax Year 2018	1.546400	1.170000	0.376400	1.568726	1.500000	1.040050
Tax Year 2017	1.561400	1.170000	0.391400	1.555540	1.500000	1.040050
WHITEHOUSE, CITY OF
Tax Year 2022	0.772891	0.408772	0.364119	0.701196	0.326017	0.708904
Tax Year 2021	0.792891	0.367926	0.424965	0.758650	0.306935	0.748237
Tax Year 2020	0.792891	0.320408	0.472483	0.761148	0.332434	0.758988
Tax Year 2019	0.792891	0.284251	0.508640	0.760107	0.319317	0.776771
Tax Year 2018	0.792891	0.253963	0.538928	0.668264	0.301477	0.792892
Tax Year 2017	0.675207	0.231009	0.444198	0.633353	0.278017	0.675208
WHITEHOUSE, ISD
Tax Year 2022	1.152600	0.864600	0.268000	1.132600	0.864600	1.173023
Tax Year 2021	1.222600	0.925600	0.297000	1.231943	0.925600	1.266280
Tax Year 2020	1.274600	0.956600	0.318000	1.263640	0.956600	1.314950
Tax Year 2019	1.325000	0.990000	0.335000	1.376820	0.381831	0.381831
Tax Year 2018	1.413000	1.060000	0.353000	1.383371	1.500000	1.435553
Tax Year 2017	1.413000	1.040000	0.373000	1.165216	1.500000	1.450786
WINONA, CITY OF
Tax Year 2022	0.407723	0.407723	0.000000	0.313356	0.313828	0.806659
Tax Year 2021	0.407732	0.407732	0.000000	0.407732	0.407758	0.889580
Tax Year 2020	0.450000	0.450000	0.000000	0.390058	0.390058	0.917550
Tax Year 2019	0.402997	0.402997	0.000000	0.402997	0.402997	0.956927
Tax Year 2018	0.420000	0.420000	0.000000	0.402141	0.403276	0.995882
Tax Year 2017	0.400000	0.400000	0.000000	0.350414	0.350414	0.984897
WINONA, ISD
Tax Year 2022	1.139600	0.854600	0.285000	1.088760	0.854600	1.139668
Tax Year 2021	1.217740	0.932700	0.285040	1.211681	0.932700	1.217740
Tax Year 2020	1.222170	0.935200	0.286970	1.221772	0.935200	1.222170
Tax Year 2019	1.284200	0.970000	0.314200	1.416156	0.314236	0.314236
Tax Year 2018	1.432890	1.040000	0.392890	1.401886	1.500000	1.473480
Tax Year 2017	1.447420	1.040000	0.407420	1.448551	1.500000	1.496666

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§ 26.16 PROPERTY TAX CODE

The county is providing this table of property tax rate information as a service to the residents of the county. Each individual taxing unit is responsible for calculating the property tax rates listed in this table pertaining to that taxing unit and providing that information to the county.

The adopted tax rate is the tax rate adopted by the governing body of a taxing unit.

The maintenance and operations rate is the component of the adopted tax rate of a taxing unit that will impose the amount of taxes needed to fund maintenance and operation expenditures of the unit for the following year.

The debt rate is the component of the adopted tax rate of a taxing unit that will impose the amount of taxes needed to fund the unit’s debt service for the following year.

The effective tax rate is the tax rate that would generate the same amount of revenue in the current tax year as was generated by a taxing unit’s adopted tax rate in the preceding tax year from property that is taxable in both the current tax year and the preceding tax year.

The effective maintenance and operations rate is the tax rate that would generate the same amount of revenue for maintenance and operations in the current tax year as was generated by a taxing unit’s maintenance and operations rate in the preceding tax year from property that is taxable in both the current tax year and the preceding tax year.

The rollback tax rate is the highest tax rate a taxing unit may adopt before requiring voter approval at an election. In the case of a taxing unit other than a school district, the voters by petition may require that a rollback election be held if the unit adopts a tax rate in excess of the unit’s rollback tax rate. In the case of a school district, an election will automatically be held if the district wishes to adopt a tax rate in excess of the district’s rollback tax rate.