Truth in Taxation Summary

Smith County Tax Office
Taxing Entity	Adopted Tax Rate	Maintenance Operations Rate	Debt Rate	No-New Revenue Tax Rate	No-New-Revenue Maintenance and Operations Rate	Voter-Approval Tax Rate
OVERTON MUNICIPAL CEMETERY
Tax Year N/A	0.000000	N/A	N/A	N/A	N/A	N/A
ARP, CITY OF
Tax Year 2025	0.527706	0.412658	0.115048	0.511675	0.398704	0.527706
Tax Year 2024	0.585309	0.456038	0.129271	0.497618	0.440448	0.585309
Tax Year 2023	0.519888	0.459835	0.060053	0.555916	0.444286	0.519890
Tax Year 2022	0.613359	0.489854	0.123505	0.590344	0.462713	0.613360
Tax Year 2021	0.671836	0.526050	0.145786	0.659442	0.508577	0.682784
ARP, ISD
Tax Year 2025	1.085300	0.745300	0.340000	1.037278	0.745300	1.085300
Tax Year 2024	1.095200	0.755200	0.340000	1.078259	0.755200	1.095200
Tax Year 2023	1.097500	0.757500	0.340000	1.222039	0.757500	1.097500
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
BULLARD, CITY OF
Tax Year 2025	0.554703	0.251042	0.303661	0.531783	0.242554	0.554704
Tax Year 2024	0.557822	0.254161	0.303661	0.529514	0.245567	0.568471
Tax Year 2023	0.562456	0.258794	0.303662	0.528521	0.250043	0.572427
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
BULLARD, I S D
Tax Year 2025	1.246900	0.746900	0.500000	1.203162	0.746900	1.246900
Tax Year 2024	1.246900	0.746900	0.500000	1.189186	0.746900	1.271976
Tax Year 2023	1.249200	0.749200	0.500000	1.288220	0.749200	1.249200
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
CHAPEL HILL, ISD
Tax Year 2025	1.072900	0.692900	0.380000	1.049008	0.692900	1.072900
Tax Year 2024	1.105100	0.725100	0.380000	1.090535	0.725100	1.105100
Tax Year 2023	1.105100	0.725100	0.380000	0.934177	0.725100	1.105099
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
EAST TEXAS MUD
Tax Year 2025	0.221157	0.041157	0.180000	0.000000	0.041765	0.224454
Tax Year 2024	0.221157	0.041157	0.180000	0.000000	0.043938	0.221157
Tax Year 2023	0.225540	0.044816	0.180724	0.000000	0.044816	0.281064
Tax Year 2022	0.243392	0.048370	0.195022	0.000000	0.000000	0.243392
Tax Year 2021	0.250000	0.050000	0.200000	0.221752	0.049236	0.262096
GLADEWATER, ISD
Tax Year 2025	1.008536	0.755200	0.253336	0.983448	0.755200	1.008536
Tax Year 2024	1.020211	0.755200	0.265011	0.981002	0.755200	1.020211
Tax Year 2023	1.002449	0.757500	0.244949	1.110637	0.757500	1.002449
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
KILGORE, COLLEGE
Tax Year 2025	0.177116	0.146144	0.030972	0.168847	0.135646	0.180219
Tax Year 2024	0.180000	0.146278	0.033722	0.168847	0.135646	0.180219
Tax Year 2023	0.175000	0.140030	0.034970	0.149481	0.129668	0.175010
Tax Year 2022	0.175000	0.151270	0.023730	0.151860	0.152470	0.188390
Tax Year 2021	0.175000	0.175000	N/A	0.182470	0.183490	0.198160
LINDALE, CITY OF
Tax Year 2025	0.362340	0.171388	0.190952	0.351461	0.158697	0.355208
Tax Year 2024	0.375120	0.178276	0.196844	0.348428	0.172254	0.375129
Tax Year 2023	0.360000	0.183913	0.176087	0.374686	0.170972	0.353048
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
LINDALE, I S D
Tax Year 2025	0.937900	0.756900	0.181000	0.959604	0.756900	0.953300
Tax Year 2024	0.951900	0.756900	0.195000	0.927077	0.756900	0.973414
Tax Year 2023	0.954200	0.759200	0.195000	1.080980	0.749200	0.976976
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
OVERTON, CITY OF
Tax Year 2025	0.420794	0.317311	0.103483	0.394936	0.395350	0.469801
Tax Year 2024	0.420794	0.317311	0.103483	0.420794	0.336692	0.451959
Tax Year 2023	0.517611	0.412364	0.105247	0.532434	0.398420	0.517611
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
SMITH COUNTY
Tax Year 2025	0.364231	0.294308	0.069923	0.344980	0.279706	0.375306
Tax Year 2024	0.364231	0.294186	0.070045	0.331638	0.282609	0.381353
Tax Year 2023	0.347264	0.294186	0.053078	0.292491	0.262454	0.367151
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
SMITH CO EMER SERV #1
Tax Year 2025	0.068865	0.068865	0.000000	0.064094	0.064194	0.068865
Tax Year 2024	0.068240	0.068240	0.000000	0.068240	0.068550	0.070949
Tax Year 2023	0.071364	0.071364	0.000000	0.068659	0.068951	0.071364
Tax Year 2022	0.078427	0.078427	N/A	0.056116	0.056236	0.058207
Tax Year 2021	0.063588	0.063588	N/A	0.061194	0.061435	0.063588
SMITH CO EMER SERV #2
Tax Year 2025	0.069649	0.069649	0.000000	0.065607	0.065618	0.069443
Tax Year 2024	0.070364	0.070364	0.000000	0.064577	0.064686	0.070364
Tax Year 2023	0.067688	0.067688	0.000000	0.052524	0.052632	0.074248
Tax Year 2022	0.060436	0.060436	N/A	0.060436	0.060488	0.080210
Tax Year 2021	0.068633	0.068633	N/A	0.068633	0.068700	0.086238
TROUP, CITY OF
Tax Year 2025	0.498767	0.424053	0.074714	0.478678	0.397114	0.498768
Tax Year 2024	0.599999	0.497112	0.102887	0.586886	0.482127	0.632453
Tax Year 2023	0.544700	0.444760	0.099940	0.491257	0.399234	0.608960
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
TROUP, I S D
Tax Year 2025	0.832419	0.742200	0.090219	0.754548	0.742200	0.832419
Tax Year 2024	0.836888	0.757500	0.079388	0.976266	0.757500	0.836888
Tax Year 2023	0.827500	0.757500	0.070000	0.834015	0.757500	0.827504
Tax Year 2022	1.044144	0.942900	0.101244	0.951318	0.942900	1.044144
Tax Year 2021	1.166700	1.051700	0.115000	1.185438	1.051700	1.175446
TYLER, CITY OF
Tax Year 2025	0.236452	0.236452	0.000000	0.228305	0.228457	0.236452
Tax Year 2024	0.240085	0.240085	0.000000	0.231319	0.231967	0.240085
Tax Year 2023	0.247920	0.247920	0.000000	0.238928	0.239537	0.247920
Tax Year 2022	0.261850	0.261850	N/A	0.244811	0.245615	0.261850
Tax Year 2021	0.269900	0.269900	N/A	0.255752	0.256608	0.277539
TYLER, I S D
Tax Year 2025	0.845000	0.650000	0.195000	0.884207	0.650000	0.861487
Tax Year 2024	0.910000	0.666900	0.243100	0.884471	0.666900	0.933811
Tax Year 2023	0.960000	0.695300	0.264700	1.117500	0.695300	1.005600
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
TYLER, JR COLLEGE
Tax Year 2025	0.185068	0.150041	0.035027	0.178560	0.139935	0.186917
Tax Year 2024	0.186917	0.145346	0.041571	0.178560	0.139935	0.186917
Tax Year 2023	0.187993	0.147085	0.040908	0.167582	0.152473	0.187993
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
VAN, I S D
Tax Year 2025	0.949001	0.755200	0.193801	0.920471	0.755200	0.963532
Tax Year 2024	0.985470	0.755200	0.230270	0.986314	0.755200	0.998968
Tax Year 2023	1.007770	0.757500	0.250270	1.193163	0.757500	1.048417
Tax Year 2022	1.193170	0.942900	0.250270	1.037121	0.942900	1.233245
Tax Year 2021	1.275170	0.960300	0.314870	1.234108	0.960300	1.315875
WHITEHOUSE, CITY OF
Tax Year 2025	0.717855	0.428003	0.289852	0.672425	0.400963	0.775865
Tax Year 2024	0.717855	0.428003	0.289852	0.763849	0.428238	0.796172
Tax Year 2023	0.717855	0.435626	0.282229	0.677676	0.359340	0.663756
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
WHITEHOUSE, I S D
Tax Year 2025	0.964900	0.786900	0.178000	0.913689	0.696900	0.928058
Tax Year 2024	0.924900	0.746900	0.178000	0.868331	0.696900	0.966587
Tax Year 2023	0.927200	0.699200	0.228000	1.052999	0.679200	0.957306
Tax Year 2022	1.132600	0.864600	0.268000	1.127909	0.864600	1.173023
Tax Year 2021	1.222600	0.925600	0.297000	1.231943	0.925600	1.266280
WINONA, CITY OF
Tax Year 2025	0.270000	0.270000	0.000000	0.323148	0.323288	0.345848
Tax Year 2024	0.396359	0.396359	0.000000	0.395942	0.396359	0.416871
Tax Year 2023	0.407732	0.407732	0.000000	0.354653	0.357797	1.219245
Tax Year 2022	0.407732	0.407732	N/A	0.313356	0.313828	0.806659
Tax Year 2021	0.407732	0.407732	N/A	0.407732	0.407758	0.889580
WINONA, I S D
Tax Year 2025	0.957895	0.647300	0.310595	0.961639	0.647300	0.957895
Tax Year 2024	0.982700	0.669200	0.313500	0.981209	0.669200	0.982700
Tax Year 2023	0.982700	0.669200	0.313500	1.025089	0.669200	0.982700
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

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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 taxing 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 taxing unit’s debt service for the following year.

The no-new-revenue 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 no-new-revenue 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 voter-approval tax rate is the highest tax rate a taxing unit may adopt before requiring voter approval at an election. An election will automatically be held if a taxing unit wishes to adopt a tax rate in excess of the taxing unit’s voter-approval tax rate.