Texas Seal smith county tax Monday, December 05, 2016
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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 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 
  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 
ARP, ISD
  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 
  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 
BULLARD, CITY OF
  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 
  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 
BULLARD, I S D
  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 
  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 
CHAPEL HILL, ISD
  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 
  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 
EAST TEXAS MUD
  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 
  Tax Year 2013   0.355540   0.053400   0.302140   N/A   N/A   N/A 
  Tax Year 2012   0.355540   0.053400   0.302140   N/A   N/A   N/A 
GLADEWATER, ISD
  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 
  Tax Year 2013   1.170000   1.170000   0.000000   1.170000   1.113530   1.040000 
  Tax Year 2012   1.170000   1.170000   0.000000   1.500000   1.500000   1.040000 
KILGORE, COLLEGE
  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 
  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 
LINDALE, CITY OF
  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 
  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 
LINDALE, I S D
  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 
  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 
OVERTON, CITY OF
  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 
  Tax Year 2013   0.553180   0.403970   0.149210   0.553182   0.403973   0.574983 
  Tax Year 2012   0.571500   0.417350   0.154150   0.560020   0.386433   0.571502 
SMITH COUNTY
  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 
  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 
SMITH CO EMER SERV #1
  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 
  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 
SMITH CO EMER SERV #2
  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 
  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 
TROUP, CITY OF
  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 
  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 
TROUP, I S D
  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 
  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 
TYLER, CITY OF
  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 
  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 
TYLER, I S D
  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 
  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 
TYLER, JR COLLEGE
  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 
  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 
VAN, I S D
  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 
  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 
WHITEHOUSE, CITY OF
  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 
  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 
WHITEHOUSE, I S D
  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 
  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 
WINONA, CITY OF
  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 
  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 
WINONA, I S D
  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 
  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 

 


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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