Texas Seal smith county tax Wednesday, 12 December 2018
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Truth In Taxation

Truth In Taxation Summary
Truth in Taxation Summary

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 Effective Tax
Rate
Effective
Maintenance &
Operations
Rate
Rollback Tax
Rate
ARP, CITY OF
  Tax Year 2018   0.700871   0.519012   0.181859   0.664410   0.480567   0.700871 
  Tax Year 2017   0.690079   0.499131   0.190948   0.554979   0.437462   0.669148 
  Tax Year 2016   0.669147   0.472458   0.196689   0.554979   0.437462   0.669148 
  Tax Year 2015   0.540756   0.426251   0.114505   0.507706   0.394678   0.540757 
  Tax Year 2014   0.561280   0.436325   0.124955   0.562067   0.436016   0.595852 
ARP, ISD
  Tax Year 2018   1.470000   1.170000   0.300000   1.450345   1.500000   1.378371 
  Tax Year 2017   1.470000   1.170000   0.300000   1.474485   1.500000   1.496099 
  Tax Year 2016   1.460000   1.170000   0.290000   1.474485   1.500000   1.496099 
  Tax Year 2015   1.460000   1.170000   0.290000   1.249232   1.500000   1.511514 
  Tax Year 2014   1.270000   1.040000   0.230000   1.265807   1.500000   1.315519 
BULLARD, CITY OF
  Tax Year 2018   0.595347   0.293845   0.301502   0.585466   0.272080   0.595348 
  Tax Year 2017   0.563264   0.261762   0.301502   0.516302   0.242400   0.563294 
  Tax Year 2016   0.563264   0.261762   0.301502   0.516302   0.242400   0.563294 
  Tax Year 2015   0.574571   0.269767   0.304804   0.582290   0.249834   0.574625 
  Tax Year 2014   0.588137   0.252341   0.335796   0.545117   0.247514   0.609357 
BULLARD, I S D
  Tax Year 2018   1.630000   1.170000   0.460000   1.663252   1.500000   1.556356 
  Tax Year 2017   1.670000   1.170000   0.500000   1.586493   1.500000   1.627375 
  Tax Year 2016   1.670000   1.170000   0.500000   1.586493   1.500000   1.627375 
  Tax Year 2015   1.670000   1.170000   0.500000   1.474241   1.500000   1.672505 
  Tax Year 2014   1.470000   1.170000   0.300000   1.436952   1.500000   1.400677 
CHAPEL HILL, ISD
  Tax Year 2018   1.230000   1.120000   0.110000   1.152812   1.500000   1.203723 
  Tax Year 2017   1.230000   1.120000   0.110000   1.281405   1.500000   1.269415 
  Tax Year 2016   1.240000   1.080000   0.160000   1.281405   1.500000   1.269415 
  Tax Year 2015   1.240000   1.080000   0.160000   1.263818   1.500000   1.271210 
  Tax Year 2014   1.245000   1.080000   0.165000   1.261557   1.500000   1.271986 
EAST TEXAS MUD
  Tax Year 2018   0.253000   0.053000   0.200000   0.258084   0.049503   0.263393 
  Tax Year 2017   0.278400   0.053400   0.225000   0.256821   0.039333   0.284452 
  Tax Year 2016   0.241960   0.039340   0.202620   0.256821   0.039333   0.284452 
  Tax Year 2015   0.348670   0.053400   0.295270   N/A   N/A   N/A 
  Tax Year 2014   0.387400   0.053400   0.334000   N/A   N/A   N/A 
GLADEWATER, ISD
  Tax Year 2018   1.565000   1.170000   0.395000   1.500787   1.242520   1.170000 
  Tax Year 2017   0.000000   0.000000   0.000000   1.640000   0.980000   1.170000 
  Tax Year 2016   1.565000   1.170000   0.395000   1.640000   0.980000   1.170000 
  Tax Year 2015   1.565000   1.170000   0.395000   1.634951   1.170000   1.170000 
  Tax Year 2014   1.490000   1.170000   0.320000   1.117826   1.170000   1.527252 
KILGORE, COLLEGE
  Tax Year 2018   0.175000   0.175000   0.000000   0.170710   0.170710   0.184360 
  Tax Year 2017   0.175000   0.175000   0.000000   0.189430   0.189310   0.204450 
  Tax Year 2016   0.175000   0.175000   0.000000   0.189430   0.189310   0.204450 
  Tax Year 2015   0.175000   0.175000   0.000000   0.152836   0.154000   0.165063 
  Tax Year 2014   0.154000   0.154000   0.000000   0.137627   0.137627   0.148637 
LINDALE, CITY OF
  Tax Year 2018   0.475000   0.246435   0.228565   0.470691   0.238454   0.486095 
  Tax Year 2017   0.476000   0.246072   0.229928   0.460719   0.223420   0.472219 
  Tax Year 2016   0.472218   0.241293   0.230925   0.460719   0.223420   0.472219 
  Tax Year 2015   0.482100   0.237460   0.244640   0.475709   0.221462   0.483819 
  Tax Year 2014   0.482100   0.227718   0.254382   0.479808   0.210929   0.482185 
LINDALE, I S D
  Tax Year 2018   1.390000   1.080000   0.310000   1.351333   1.500000   1.399876 
  Tax Year 2017   1.390000   1.080000   0.310000   1.353651   1.500000   1.446061 
  Tax Year 2016   1.400000   1.080000   0.320000   1.353651   1.500000   1.446061 
  Tax Year 2015   1.400000   1.080000   0.320000   1.443208   1.500000   1.469888 
  Tax Year 2014   1.435000   1.080000   0.355000   1.411910   1.500000   1.449240 
OVERTON, CITY OF
  Tax Year 2018   0.000000   0.000000   0.000000   0.675912   0.399616   0.729713 
  Tax Year 2017   0.000000   0.000000   0.000000   0.622007   0.406088   0.714637 
  Tax Year 2016   0.648000   0.410000   0.238000   0.622007   0.406088   0.714637 
  Tax Year 2015   0.628000   0.410000   0.218000   0.609024   0.410000   0.642740 
  Tax Year 2014   0.628000   0.410000   0.218000   0.545455   0.398390   0.064826 
SMITH COUNTY
  Tax Year 2018   0.337311   0.298359   0.038952   0.315712   0.038952   0.360413 
  Tax Year 2017   0.330000   0.298359   0.031641   0.326915   0.424134   0.363612 
  Tax Year 2016   0.330000   0.297331   0.032669   0.326915   0.424134   0.363612 
  Tax Year 2015   0.330000   0.296628   0.033372   0.324579   0.422323   0.489480 
  Tax Year 2014   0.330000   0.295676   0.034324   0.320749   0.417186   0.484884 
SMITH CO EMER SERV #1
  Tax Year 2018   0.067664   0.067664   0.000000   0.066033   0.066033   0.071316 
  Tax Year 2017   0.067664   0.067664   0.000000   0.065309   0.065309   0.070534 
  Tax Year 2016   0.067664   0.067664   0.000000   0.065309   0.065309   0.070534 
  Tax Year 2015   0.067664   0.067664   0.000000   0.067664   0.067664   0.073077 
  Tax Year 2014   0.069417   0.069417   0.000000   0.058308   0.058308   0.062972 
SMITH CO EMER SERV #2
  Tax Year 2018   0.084648   0.084648   0.000000   0.081611   0.081611   0.105552 
  Tax Year 2017   0.084648   0.084648   0.000000   0.083563   0.083563   0.106822 
  Tax Year 2016   0.084648   0.084648   0.000000   0.083563   0.083563   0.106822 
  Tax Year 2015   0.084648   0.084648   0.000000   0.083091   0.083091   0.106815 
  Tax Year 2014   0.084648   0.084648   0.000000   0.083150   0.083150   0.107494 
TROUP, CITY OF
  Tax Year 2018   0.867087   0.723746   0.143341   0.852045   0.707246   0.907167 
  Tax Year 2017   0.912933   0.757787   0.155146   0.909881   0.751301   0.970020 
  Tax Year 2016   0.909881   0.751266   0.158615   0.909881   0.751301   0.970020 
  Tax Year 2015   0.915620   0.756040   0.159580   0.897315   0.735294   0.953698 
  Tax Year 2014   0.921544   0.755149   0.166395   0.922924   0.755149   0.981956 
TROUP, I S D
  Tax Year 2018   1.290000   1.170000   0.120000   1.141612   1.500000   1.166304 
  Tax Year 2017   1.220000   1.170000   0.050000   1.137085   1.500000   1.198402 
  Tax Year 2016   1.170000   1.040000   0.130000   1.137085   1.500000   1.198402 
  Tax Year 2015   1.150000   1.020000   0.130000   0.990140   1.500000   1.186077 
  Tax Year 2014   1.118000   0.993000   0.125000   1.088365   1.500000   1.189971 
TYLER, CITY OF
  Tax Year 2018   0.244452   0.244452   0.000000   0.226344   0.226344   0.244452 
  Tax Year 2017   0.240000   0.240000   0.000000   0.217303   0.217303   0.234687 
  Tax Year 2016   0.230000   0.230000   0.000000   0.217303   0.217303   0.234687 
  Tax Year 2015   0.220000   0.220000   0.000000   0.215069   0.215069   0.232275 
  Tax Year 2014   0.220000   0.220000   0.000000   0.218675   0.218675   0.236169 
TYLER, I S D
  Tax Year 2018   1.405000   1.040000   0.365000   1.320697   1.500000   1.434745 
  Tax Year 2017   1.405000   1.040000   0.365000   1.357665   1.500000   1.408402 
  Tax Year 2016   1.375000   1.040000   0.335000   1.357665   1.500000   1.408402 
  Tax Year 2015   1.375000   1.040000   0.335000   1.370533   1.500000   1.412910 
  Tax Year 2014   1.375000   1.040000   0.335000   1.359770   1.500000   1.411079 
TYLER, JR COLLEGE
  Tax Year 2018   0.199926   0.158000   0.041926   0.190188   0.146370   0.200963 
  Tax Year 2017   0.199926   0.154160   0.045766   0.197256   0.144878   0.207754 
  Tax Year 2016   0.199926   0.149298   0.050628   0.197256   0.144878   0.207754 
  Tax Year 2015   0.199926   0.147119   0.052807   0.197840   0.151164   0.216064 
  Tax Year 2014   0.199926   0.152999   0.046927   0.198153   0.149834   0.208747 
VAN, I S D
  Tax Year 2018   1.546400   1.170000   0.376400   1.568726   1.500000   1.040050 
  Tax Year 2017   1.561400   1.170000   0.391400   1.520259   1.500000   1.593923 
  Tax Year 2016   1.561400   1.170000   0.391400   1.520259   1.500000   1.593923 
  Tax Year 2015   1.521400   1.170000   0.351400   1.579830   1.268665   1.555977 
  Tax Year 2014   1.521400   1.170000   0.351400   1.482129   1.500000   1.040050 
WHITEHOUSE, CITY OF
  Tax Year 2018   0.792891   0.253963   0.538928   0.668264   0.301477   0.792892 
  Tax Year 2017   0.675207   0.231009   0.444198   0.659340   0.244803   0.629126 
  Tax Year 2016   0.650000   0.213519   0.436481   0.659340   0.244803   0.629126 
  Tax Year 2015   0.672110   0.175717   0.496393   0.657804   0.286460   0.734442 
  Tax Year 2014   0.672110   0.218682   0.453428   0.659504   0.268083   0.742958 
WHITEHOUSE, I S D
  Tax Year 2018   1.413000   1.060000   0.353000   1.383371   1.500000   1.435553 
  Tax Year 2017   1.413000   1.040000   0.373000   1.184974   1.500000   1.201204 
  Tax Year 2016   1.193000   1.040000   0.153000   1.184974   1.500000   1.201204 
  Tax Year 2015   1.193000   1.040000   0.153000   1.188848   1.500000   1.208757 
  Tax Year 2014   1.193000   1.040000   0.153000   1.176947   1.500000   1.212073 
WINONA, CITY OF
  Tax Year 2018   0.420000   0.420000   0.000000   0.402141   0.403276   0.995882 
  Tax Year 2017   0.400000   0.400000   0.000000   0.359729   0.359729   0.388507 
  Tax Year 2016   0.362780   0.362780   0.000000   0.359729   0.359729   0.388507 
  Tax Year 2015   0.362780   0.362780   0.000000   0.362780   0.362780   0.391802 
  Tax Year 2014   0.375443   0.375443   0.000000   0.375443   0.375443   0.405479 
WINONA, I S D
  Tax Year 2018   1.432890   1.040000   0.392890   1.401886   1.500000   1.473480 
  Tax Year 2017   1.447420   1.040000   0.407420   1.351296   1.500000   1.502998 
  Tax Year 2016   1.485140   1.040000   0.445140   1.351296   1.500000   1.502998 
  Tax Year 2015   1.498600   1.040000   0.458600   1.652745   1.500000   1.557445 
  Tax Year 2014   1.498600   1.040000   0.458600   1.394397   1.500000   1.498652 

 


ß 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 unitís 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 unitís 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 unitís 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 unitís 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 districtís rollback tax rate.

 

 

 
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