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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 2013   0.572525   0.444130   0.128395   0.572525   0.431061   0.593941 
  Tax Year 2012   0.580100   0.436765   0.143335   0.580100   0.435829   0.614030 
  Tax Year 2011   0.562433   0.422540   0.139893   N/A   N/A   N/A 
  Tax Year 2010   0.557223   0.418598   0.138625   N/A   N/A   N/A 
  Tax Year 2009   0.500000   0.382197   0.117803   N/A   N/A   N/A 
ARP, I.S.D.
  Tax Year 2013   1.270000   1.040000   0.230000   1.319177   1.500000   1.319301 
  Tax Year 2012   1.270000   1.040000   0.230000   1.387289   1.500000   1.309097 
  Tax Year 2011   1.270000   1.040000   0.230000   N/A   N/A   N/A 
  Tax Year 2010   1.270000   1.040000   0.230000   N/A   N/A   N/A 
  Tax Year 2009   1.227700   1.040000   0.187700   N/A   N/A   N/A 
BULLARD, CITY OF
  Tax Year 2013   0.555749   0.252341   0.303408   0.546704   0.258234   0.637015 
  Tax Year 2012   0.555749   0.256516   0.299233   0.549023   0.253412   0.570103 
  Tax Year 2011   0.555749   0.256516   0.299233   N/A   N/A   N/A 
  Tax Year 2010   0.556080   0.239550   0.316530   N/A   N/A   N/A 
  Tax Year 2009   0.558004   0.239550   0.318454   N/A   N/A   N/A 
BULLARD, I S D
  Tax Year 2013   1.470000   1.170000   0.300000   1.449654   1.500000   1.406552 
  Tax Year 2012   1.470000   1.170000   0.300000   1.494348   1.500000   1.386119 
  Tax Year 2011   1.470000   1.170000   0.300000   N/A   N/A   N/A 
  Tax Year 2010   1.470000   1.170000   0.300000   N/A   N/A   N/A 
  Tax Year 2009   1.470000   1.040000   0.430000   N/A   N/A   N/A 
CHAPEL HILL, I. S. D.
  Tax Year 2013   1.253000   1.080000   0.173000   1.254384   1.500000   1.239639 
  Tax Year 2012   1.245000   1.080000   0.165000   1.210555   1.500000   1.268490 
  Tax Year 2011   1.260000   1.080000   0.180000   N/A   N/A   N/A 
  Tax Year 2010   1.270000   1.080000   0.190000   N/A   N/A   N/A 
  Tax Year 2009   1.265000   1.080000   0.185000   N/A   N/A   N/A 
KILGORE, COLLEGE
  Tax Year 2013   0.154000   0.154000   0.000000   0.154400   0.154400   0.166750 
  Tax Year 2012   0.154000   0.154000   0.000000   0.148580   0.148580   0.160460 
  Tax Year 2011   0.154000   0.154000   0.000000   N/A   N/A   N/A 
  Tax Year 2010   0.154000   0.154000   0.000000   N/A   N/A   N/A 
  Tax Year 2009   0.154000   0.154000   0.000000   N/A   N/A   N/A 
LINDALE, CITY OF
  Tax Year 2013   0.482800   0.212362   0.270438   0.491923   0.196657   0.482828 
  Tax Year 2012   0.493000   0.197096   0.295904   0.498719   0.183493   0.494077 
  Tax Year 2011   0.493300   0.181500   0.311800   N/A   N/A   N/A 
  Tax Year 2010   0.493364   0.170000   0.323364   N/A   N/A   N/A 
  Tax Year 2009   0.502300   0.158820   0.343480   N/A   N/A   N/A 
LINDALE, I S D
  Tax Year 2013   1.435000   1.080000   0.355000   1.398116   1.500000   1.501194 
  Tax Year 2012   1.455000   1.060000   0.395000   1.461100   1.500000   1.523243 
  Tax Year 2011   1.455000   1.060000   0.395000   N/A   N/A   N/A 
  Tax Year 2010   1.475000   1.060000   0.415000   N/A   N/A   N/A 
  Tax Year 2009   1.305000   1.060000   0.245000   N/A   N/A   N/A 
SMITH COUNTY
  Tax Year 2013   0.323564   0.288352   0.035212   0.321489   0.287601   0.479505 
  Tax Year 2012   0.323564   0.287601   0.035963   0.323564   0.413362   0.482394 
  Tax Year 2011   0.323940   0.287772   0.036168   N/A   N/A   N/A 
  Tax Year 2010   0.313940   0.291171   0.022769   N/A   N/A   N/A 
  Tax Year 2009   0.288940   0.275890   0.013050   N/A   N/A   N/A 
SMITH CO EMER SERV #1
  Tax Year 2013   0.059417   0.059417   0.000000   0.057441   0.057441   0.062036 
  Tax Year 2012   0.059417   0.059417   0.000000   0.059417   0.059417   0.064171 
  Tax Year 2011   0.059780   0.059780   0.000000   N/A   N/A   N/A 
  Tax Year 2010   0.059623   0.059623   0.000000   N/A   N/A   N/A 
  Tax Year 2009   0.060000   0.060000   0.000000   N/A   N/A   N/A 
SMITH CO EMER SERV #2
  Tax Year 2013   0.084648   0.084648   0.000000   0.084459   0.084459   0.109488 
  Tax Year 2012   0.084648   0.084648   0.000000   0.085025   0.085019   0.108784 
  Tax Year 2011   0.084648   0.084648   0.000000   N/A   N/A   N/A 
  Tax Year 2010   0.086175   0.086175   0.000000   N/A   N/A   N/A 
  Tax Year 2009   0.085000   0.085000   0.000000   N/A   N/A   N/A 
EAST TEXAS MUD
  Tax Year 2012   0.355540   0.053400   0.302140   N/A   N/A   N/A 
  Tax Year 2011   0.355540   0.053400   0.302140   N/A   N/A   N/A 
  Tax Year 2010   0.315880   0.053400   0.262480   N/A   N/A   N/A 
  Tax Year 2009   0.302200   0.053400   0.248800   N/A   N/A   N/A 
TROUP, CITY OF
  Tax Year 2013   0.943158   0.771704   0.171454   0.943158   0.752690   0.984360 
  Tax Year 2012   0.951771   0.759564   0.192207   0.896968   0.703300   0.951771 
  Tax Year 2011   0.842270   0.660410   0.181860   N/A   N/A   N/A 
  Tax Year 2010   0.862272   0.690996   0.171276   N/A   N/A   N/A 
  Tax Year 2009   0.873898   0.700473   0.173425   N/A   N/A   N/A 
TROUP, I S D
  Tax Year 2013   1.118000   0.993000   0.125000   1.127394   1.500000   1.188687 
  Tax Year 2012   1.108000   0.983000   0.125000   1.292868   1.500000   1.171782 
  Tax Year 2011   1.108000   0.983000   0.125000   N/A   N/A   N/A 
  Tax Year 2010   1.108000   0.983000   0.125000   N/A   N/A   N/A 
  Tax Year 2009   1.108000   0.983000   0.125000   N/A   N/A   N/A 
TYLER, CITY OF
  Tax Year 2013   0.220000   0.220000   0.000000   0.205241   0.205241   0.221660 
  Tax Year 2012   0.207708   0.207708   0.000000   0.207708   0.207708   0.224325 
  Tax Year 2011   0.208865   0.208865   0.000000   N/A   N/A   N/A 
  Tax Year 2010   0.208865   0.208865   0.000000   N/A   N/A   N/A 
  Tax Year 2009   0.204000   0.204000   0.000000   N/A   N/A   N/A 
TYLER, I S D
  Tax Year 2013   1.375000   1.040000   0.335000   1.362994   1.500000   1.406110 
  Tax Year 2012   1.375000   1.040000   0.335000   1.362878   1.500000   1.400246 
  Tax Year 2011   1.375000   1.040000   0.335000   N/A   N/A   N/A 
  Tax Year 2010   1.375000   1.040000   0.335000   N/A   N/A   N/A 
  Tax Year 2009   1.375000   1.040000   0.335000   N/A   N/A   N/A 
TYLER, JR COLLEGE
  Tax Year 2013   0.199926   0.151417   0.048509   0.195715   0.147261   0.207551 
  Tax Year 2012   0.199926   0.150647   0.049279   0.179866   0.147833   0.208938 
  Tax Year 2011   0.182176   0.149870   0.032306   N/A   N/A   N/A 
  Tax Year 2010   0.182926   0.149870   0.033056   N/A   N/A   N/A 
  Tax Year 2009   0.136950   0.136950   0.000000   N/A   N/A   N/A 
VAN, I S D
  Tax Year 2013   1.541400   1.170000   0.371400   1.500078   1.500000   1.040050 
  Tax Year 2012   1.556400   1.170000   0.386400   1.527347   1.500000   1.040050 
  Tax Year 2011   1.556400   1.170000   0.386400   N/A   N/A   N/A 
  Tax Year 2010   1.559390   1.170000   0.389390   N/A   N/A   N/A 
  Tax Year 2009   1.524390   1.170000   0.354390   N/A   N/A   N/A 
WHITEHOUSE, CITY OF
  Tax Year 2013   0.672110   0.207704   0.464406   0.665280   0.827791   0.758134 
  Tax Year 2012   0.672110   0.268838   0.403272   0.677711   0.368792   0.801567 
  Tax Year 2011   0.672110   0.298149   0.373961   N/A   N/A   N/A 
  Tax Year 2010   0.682749   0.268061   0.414688   N/A   N/A   N/A 
  Tax Year 2009   0.632749   0.273850   0.358899   N/A   N/A   N/A 
WHITEHOUSE, I S D
  Tax Year 2013   1.193000   1.040000   0.153000   1.189825   1.500000   1.213145 
  Tax Year 2012   1.193000   1.040000   0.153000   1.213574   1.500000   1.213580 
  Tax Year 2011   1.193000   1.040000   0.153000   N/A   N/A   N/A 
  Tax Year 2010   1.193000   1.040000   0.153000   N/A   N/A   N/A 
  Tax Year 2009   1.193000   1.040000   0.153000   N/A   N/A   N/A 
WINONA, CITY OF
  Tax Year 2013   0.369881   0.369881   0.000000   0.369811   0.369811   0.399396 
  Tax Year 2012   0.370811   0.370811   0.000000   0.370811   0.370811   0.400476 
  Tax Year 2011   0.381591   0.381591   0.000000   N/A   N/A   N/A 
  Tax Year 2010   0.378817   0.378817   0.000000   N/A   N/A   N/A 
  Tax Year 2009   0.385404   0.385404   0.000000   N/A   N/A   N/A 
WINONA, I S D
  Tax Year 2013   1.443092   1.040000   0.403092   1.401316   1.500000   1.443142 
  Tax Year 2012   1.442040   1.040000   0.402040   1.406882   1.500000   1.442093 
  Tax Year 2011   1.446690   1.040000   0.406690   N/A   N/A   N/A 
  Tax Year 2010   1.377940   1.040000   0.337940   N/A   N/A   N/A 
  Tax Year 2009   1.219100   1.040000   0.179100   N/A   N/A   N/A 

 


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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