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Notice of Effective Tax Rate - 20122010 Property Tax Rates in City of Schertz This notice concerns 2010 property tax rates for City of Schertz. It presents information about three tax rates. Last year's tax rate is the actual rate the taxing unit used to determine property taxes last year. This yew's effective tax rate would impose the same total taxes as last year if you compare properties taxed in both years. This year's rollback tax rate is the highest tax rate the taxing unit can set before taxpayers can start tax rollback procedures. In each case these rates are found by dividing the total amount of taxes by the tax base (the total value of taxable property) with adjustments as required by state law. The rates are given per $100 of property value. Last year's tax rate: Last year's operating taxes $5,856,250 Last year's debt taxes $3,090,913 Last year's total taxes $8,947,163 Last year's tax base $2,060,608,706 Last year's total tax rate 0.4342 /$100 This year's effective tax rate: Last year's adjusted taxes $8,887,397 (after subtracting taxes on lost property) This year's adjusted tax base $1,977,718,770 (after subtracting value of new property) = This year's effective tax rate 0.4493 /$100 (Maximum rate unless unit publishes notices and holds hearings.) This year's rollback tax rate: Last year's adjusted operating taxes (after $5,817,124 subtracting taxes on lost property and adjusting for any transferred function, tax increment financing, state criminal justice mandate, and/or enhanced indigent health care expenditures) This year's adjusted tax base $1,977,718,770 = This year's effective operating rate 0.2941 /$100 x 1.08 =this year's maximum operating rate 0.3176 /$100 + This year's debt rate 0.1500 /$100 =This year's total rollback rate 0.4676 /$100 Statement of Increase/Decrease If City of Schertz adopts a 2010 tax rate equal to the effective tax rate of $0.4493 per $100 of value, taxes would increase compared to 2009 taxes by $300,411. Schedule A -Unencumbered Fund Balances The following estimated balances will be left in the unit's property tax accounts at the end of the fiscal year. These balances are not encumbered by a corresponding debt obligation. Type of Property Tax Fund Balance General Fund I & S Fund $2,031,662 $436,082 Schedule B - 2010 Debt Service The unit plans to pay the following amounts for long-term debts that are secured by property taxes. These amounts will be paid from property tax revenues (or additional sales tax revenues, if applicable). Principal or Interest to be Contract Payment Paid from Other Description to be Paid from Property Amounts Total of Debt Property Taxes Taxes to be Paid Payment Bond SR 2007 $670,000 $306,966 $0 $976,966 Bond SR 2007B $275,000 $209,096 $0 $484,096 Bond SR 2008 $355,000 $379,650 $0 $734,650 Bond SR 2009 $140,000 $283,062 $0 $423,062 Bond SR 2001 $210,000 $141,318 $0 $351,318 Bond SR 2003 $190,000 $60,820 $0 $250,820 Bond SR 2004 $325,000 $265,008 $0 $590,008 Bond SR 2006 $0 $650,981 $0 $650,981 Total Required for 2010 Debt Service $4,461,901 - Amount (if any) paid from funds listed in Schedule A $523,000 - Amount (if any) paid from other resources $850,782 - Excess collections last year $0 =Total to be paid from taxes in 2010 $3,088,119 + Amount added in anticipation that the unit will $0 collect only 100.00% of its taxes in 2010 = Total Debt Levy $3,088,119 This notice contains a summary of actual effective and rollback tax rates' calculations. You can inspect a copy of the full calculations at 307 WEST COURT ST„ SEGUIN, TEXAS. Name of person preparing this notice: TAME MURPHY, RTA Title: TAX ASSESSOR/COLLECTOR Date Prepared: July 27, 2010