SCHERTZ 2020 Tax Rate CalculationPage 1 of 18
TNT -856 06 -20/6
2020 Tax Rate Calculation Worksheet
CITY OF SCHERTZ
No- New- Revenue Tax Rate
The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the
current year based on a tax rate that would produce the same amount of taxes (no new taxes) if applied to the
same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should
decrease.
The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies.
While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations
taxes. In this case, the taxing unit will need to calculate the NNR tax rate separately for the maintenance and
operations tax and the debt tax, then add the two components together.
1.
2019 total taxable value. Enter the amount of 2019 taxable value on the 2019
tax roll today. Include any adjustments since last year's certification; exclude
Tax Code Section 25.25(d) one -fourth and one -third over - appraisal corrections
from these adjustments. Exclude any property value subject to an appeal under
Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes
the taxable value of homesteads with tax ceilings (will deduct in Line 2) and the
captured value for tax increment financing (will deduct taxes in Line 17).'
$4,228,954,779
2.
2019 tax ceilings. Counties, Cities and Junior College Districts. Enter 2019 total
taxable value of homesteads with tax ceilings. These include the homesteads of
homeowners age 65 or older or disabled. Other units enter "0" If your taxing
units adopted the tax ceiling provision in 2019 or prior year for homeowners age
65 or older or disabled, use this step.Z
$474,149,022
3.
Preliminary 2019 adjusted taxable value. Subtract line 2 from line 1.
$3,754,805,757
4.
2019 total adopted tax rate.
$0.514600/$100
5.
2019 taxable value lost because court appeals of ARB decisions reduced
2019 appraised value.
A. Original 2019 ARB values: $9,686,000
B. 2019 values resulting from final court
decisions: - $8,606,000
C. 2019 value loss. Subtract B from A.3
$1,080,000
6.
2019 taxable value subject to an appeal under Chapter 42, as of July 25.
A. 2019 ARB certified value: $0
B. 2019 dispuated value: _$0
C. 2019 undisputed value. Subtract B from A.4
$0
7.
2019 Chapter 42 related adjusted values. Add line 5 and line 6.
$1,080,000
8.
2019 taxable value, adjusted for actual and potential court- ordered
adjustments.
Add line 3 and line 7.
$3,755,885,757
1 Tex. Tax Code § 26.012(14)
2 Tex. Tax Code § 26.012(14)
3 Tex. Tax Code § 26.012(13)
4 Tex. Tax Code § 26.012(13)
http: / /www. truth- in- taxation.com/PrintForms.aspx 7/28/2020
Page 2 of 18
2020 Tax Rate Calculation Worksheet
CITY OF SCHERTZ
No- New - Revenue Tax Rate (continued)
9.
2019 taxable value of property in territory the taxing unit deannexed after
January 1, 2019. Enter the 2019 value of property in deannexed territory.5
$0
10.
2019 taxable value lost because property first qualified for an exemption
in 2020. If the taxing unit increased an original exemption, use the difference
between the original exempted amount and the increased exempted amount.
Do not include value lost due to freeport, goods -in- transit, temporary disaster
exemptions. Note that lowering the amount or percentage of an existing
exemption in 2020 does not create a new exemption or reduce taxable value.
A. Absolute exemptions. Use 2019 market
value: $1,938,702
B. Partial exemptions. 2020 exemption amount
or 2020 percentage exemption times 2019
value: + $24,953,982
C. Value loss. Add A and B.5
$26,892,684
11.
2019 taxable value lost because property first qualified for agricultural
appraisal (1 -d or 1 -d -1), timber appraisal, recreational /scenic appraisal or
public access airport special appraisal in 2020. Use only those properties
that first qualified in 2020; do not use properties that qualified in 2019.
A. 2019 market value: $542,320
B. 2020 productivity or special appraised value: -$540
C. Value loss. Subtract B from A.7
$541,780
12.
Total adjustments for lost value. Add lines 9, 10C and 11 C.
$27,434,464
13.
Adjusted 2019 taxable value. Subtract line 12 from line 8.
$3,728,451,293
14.
Adjusted 2019 total levy. Multiply line 4 by line 13 and divide by $100.
$19,186,610
15.
Taxes refunded for years preceding tax year 2019. Enter the amount of taxes
refunded by the taxing unit for tax years preceding tax year 2019. Types of
refunds include court decisions, Tax Code § 25.25(b) and (c) corrections and
Tax Code § 31.11 payment errors. Do not include refunds for tax year 2019.
This line applies only to tax years preceding tax year 2019.8
$40,319
16.
Taxes in tax increment financing (TIF) for tax year 2019. Enter the amount of
taxes paid into the tax increment fund for a reinvestment zone as agreed by the
taxing unit. If the unit has no 2020 captured appraised value in Line 18D, enter
.'0.'.9
$0
17.
Adjusted 2019 levy with refunds and TIF adjustment. Add lines 14 and 15,
subtract line 16.10
$19,226,929
5 Tex. Tax Code § 26.012(15)
6 Tex. Tax Code § 26.012(15)
7 Tex. Tax Code § 26.012(15)
8 Tex. Tax Code § 26.012(13)
9 Tex. Tax Code § 26.03(c)
10 Tex. Tax Code § 26.012(13)
http: / /www. truth- in- taxation.com/PrintForms.aspx 7/28/2020
Page 3 of 18
2020 Tax Rate Calculation Worksheet
CITY OF SCHERTZ
No- New - Revenue Tax Rate (continued)
18.
Total 2020 taxable value on the 2020 certified appraisal roll today. This
value includes only certified values or certified estimate of values and includes
the total taxable value of homesteads with tax ceilings (will deduct in line 20).
These homesteads includes homeowners age 65 or older or disabled."
A. Certified values: $4,084,425,464
B. Counties: Include railroad rolling stock
values certified by the Comptroller's office: +$0
C. Pollution control and energy storage
system exemption: Deduct the value of
property exempted for the current tax year
for the first time as pollution control or
energy storage system property: -$0
D. Tax increment financing: Deduct the 2020
captured appraised value of property taxable
by a taxing unit in a tax increment financing
zone for which the 2020 taxes will be
deposited into the tax increment fund. Do not
include any new property value that will be
included in line 23 below. 12 -$0
E. Total 2020 value. Add A and B, then
subtract C and D.
$4,084,425,464
19.
Total value of properties under protest or not included on certified
appraisal rol1.13
A. 2020 taxable value of properties under
protest. The chief appraiser certifies a list of
properties still under ARB protest. The list shows
the appraisal district's value and the taxpayer's
claimed value, if any or an estimate of the value if
the taxpayer wins. For each of the properties
under protest, use the lowest of these values.
Enter the total value. 14 $320,953,008
B. 2020 value of properties not under protest or
included on certified appraisal roll. The chief
appraiser gives taxing units a list of those taxable
properties that the chief appraiser knows about
but are not included at appraisal roll certification.
These properties also are not on the list of
properties that are still under protest. On this list
of properties, the chief appraiser includes the
market value, appraised value and exemptions
for the preceding year and a reasonable estimate
of the market value, appraised value and
exemptions for the current year. Use the lower
market, appraised or taxable value (as
appropriate). Enter the total value of property not
on the certified roll.15 +$01
11 Tex. Tax Code § 26.12, 26.04(c -2)
12 Tex. Tax Code § 26.03(c)
13 Tex. Tax Code § 26.01(c) and (d)
14 Tex. Tax Code § 26.01(c)
15 Tex. Tax Code § 26.01(d)
http: / /www. truth- in- taxation.com/PrintForms.aspx 7/28/2020
Page 4 of 18
2020 Tax Rate Calculation Worksheet
CITY OF SCHERTZ
No- New- Revenue Tax Rate (concluded)
19.
C. Total value under protest or not certified. Add
(cont.)
A and B.
$320,953,008
20.
2020 tax ceilings. Counties, cities and junior colleges enter 2020 total taxable
value of homesteads with tax ceilings. These include the homesteads of
homeowners age 65 or older or disabled. Other taxing units enter "0 ". If your
taxing units adopted the tax ceiling provision in 2019 or a prior year for
homeowners age 65 or older or disabled, use this step. 16
$499,160,644
21.
2020 total taxable value. Add lines 18E and 19C. Subtract line 20.17
$3,906,217,828
22.
Total 2020 taxable value of properties in territory annexed after January 1,
2019. Include both real and personal property. Enter the 2020 value of property
in territory annexed.18
$46,603
23.
Total 2020 taxable value of new improvements and new personal property
located in new improvements. New means the item was not on the appraisal
roll in 2019. An improvement is a building, structure, fixture or fence erected on
or affixed to land. New additions to existing improvements may be included if
the appraised value can be determined. New personal property in a new
improvement must have been brought into the taxing unit after January 1, 2019
and be located in a new improvement. New improvements do include property
on which a tax abatement agreement has expired for 2020.19
$120,678,448
24.
Total adjustments to the 2020 taxable value. Add lines 22 and 23.
$120,725,051
25.
Adjusted 2020 taxable value. Subtract line 24 from line 21.
$3,785,492,777
26.
2020 NNR tax rate. Divide line 17 by line 25 and multiply by $100.20
$0.5079/$100
27.
COUNTIES ONLY. Add together the NNR tax rates for each type of tax the
county levies. The total is the 2020 county NNR tax rate.21
$/$100
16 Tex. Tax Code § 26.012(6)(B)
17 Tex. Tax Code § 26.012(6)
18 Tex. Tax Code § 26.012(17)
19 Tex. Tax Code § 26.012(17)
20 Tex. Tax Code § 26.04(c)
21 Tex. Tax Code § 26.04(d)
http: / /www. truth- in- taxation.com/PrintForms.aspx 7/28/2020
Page 5 of 18
2020 Tax Rate Calculation Worksheet
CITY OF SCHERTZ
Voter - Approval Tax Rate
The voter - approval tax rate is the highest tax rate that a taxing unit may adopt without holding an
election to seek voter approval of the rate. The voter - approval tax rate is split into two separate rates:
1. Maintenance and Operations (M &O) Tax Rate: The M &O portion is the tax rate that is
needed to raise the same amount of taxes that the taxing unit levied in the prior year plus the
applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and
day -to -day operations.
2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit's debt
payments in the coming year. This rate accounts for principal and interest on bonds and other
debt secured by property tax revenue.
The voter - approval tax rate for a county is the sum of the voter - approval tax rates calculated for each
type of tax the county levies. In most cases the voter - approval tax rate exceeds the no- new - revenue tax
rate, but occasionally decreases in a taxing unit's debt service will cause the NNR tax rate to be higher
than the voter - approval tax rate.
28.
2019 M &O tax rate. Enter the 2019 M &O tax rate.
$0.3496/$100
29.
2019 taxable value, adjusted for actual and potential court- ordered
adjustments. Enter the amount in line 8 of the No- New - Revenue Tax Rate
Worksheet.
$3,755,885,757
30.
Total 2019 M &O levy. Multiply line 28 by line 29 and divide by $100.
$13,130,576
31.
Adjusted 2019 levy for calculating NNR M &O taxes. Add line 31 E to line 30.
A. 2019 sales tax specifically to reduce property
taxes. For cities, counties and hospital districts,
enter the amount of additional sales tax collected
and spent on M &O expenses in 2019, if any.
Other taxing units, enter 0. Counties must exclude
any amount that was spent for economic
development grants from the amount of sales tax
spent. , $0
B. M &O taxes refunded for years preceding tax
year 2019: Enter the amount of M &O taxes
refunded in the preceding year for taxes before
that year. Types of refunds include court
decisions, Tax Code Section 25.25(b) and (c)
corrections and Tax Code Section 31.11 payment
errors. Do not include refunds for tax year 2019.
This line applies only to tax years preceding tax
year 2019. +$27,123
C. 2019 taxes in TIF.: Enter the amount of taxes
paid into the tax increment fund for a reinvestment
zone as agreed by the taxing unit. If the taxing unit
has no 2019 captured appraised value in Line
18D, enter 0. _$0
http: / /www. truth- in- taxation.com/PrintForms.aspx 7/28/2020
Page 6 of 18
2020 Tax Rate Calculation Worksheet
CITY OF SCHERTZ
Voter - Approval Tax Rate (continued)
31.
D. 2019 transferred function.: If discontinuing all of
(cont.)
a department, function or activity and transferring
it to another taxing unit by written contract, enter
the amount spent by the taxing unit discontinuing
the function in the 12 months preceding the
month of this calculation. If the taxing unit did not
operate this function for this 12 -month period, use
the amount spent in the last full fiscal year in
which the taxing unit operated the function. The
taxing unit discontinuing the function will subtract
this amount in E below. The taxing unit receiving
the function will add this amount in E below. Other
taxing units enter 0. +/-$0
E. 2019 M &O levy adjustments.: Add A and B, then
subtract C. For taxing unit with D, subtract if
discontinuing function and add if receiving
function. $27,123
$13,157,699
32.
Adjusted 2020 taxable value.
Enter the amount in line 25 of the No- New - Revenue Tax Rate Worksheet.
$3,785,492,777
33.
2020 NNR M &O rate. (unadjusted)
Divide line 31 by line 32 and multiply by $100.
$0.3475/$100
34.
Rate adjustment for state criminal justice mandate. 23 Enter the rate
calculated in C. If not applicable, enter 0.
A. 2020 state criminal justice mandate. Enter the
amount spent by a county in the previous 12
months providing for the maintenance and
operation cost of keeping inmates in county -paid
facilities after they have been sentenced. Do not
include any state reimbursement received by the
county for the same purpose. $0
B. 2019 criminal justice mandate. Enter the
amount spent by a county in the 12 months prior
to the previous 12 months providing for the
maintenance and operation cost of keeping
inmates in county -paid facilities after they have
been sentenced. Do not include any state
reimbursement received by the county for the
same purpose. Enter zero if this is the first time
the mandate applies. $0
C. Subtract B from A and divide by line 32 and
multiply by $100. $0/$100
$0/$100
22 [Reserved for expansion]
23 Tex. Tax Code § 26.044
http: / /www. truth- in- taxation.com/PrintForms.aspx 7/28/2020
2020 Tax Rate Calculation Worksheet
CITY OF SCHERTZ
Voter - Approval Tax Rate (continued)
Page 7 of 18
35.
Rate adjustment for indigent health care expenditures. 24 Enter the
rate calculated in C. If not applicable, enter 0.
A. 2020 indigent health care expenditures. Enter
the amount paid by a taxing unit providing for the
maintenance and operation cost of providing
indigent health care for the period beginning on
July 1, 2019 and ending on June 30, 2020, less
any state assistance received for the same
purpose. $0
B. 2019 indigent health care expenditures. Enter
the amount paid by a taxing unit providing for the
maintenance and operation cost of providing
indigent health care for the period beginning on
July 1, 2018 and ending on June 30, 2019, less
any state assistance received for the same
purpose. $0
C. Subtract B from A and divide by line 32 and
multiply by $100. $0/$100
$0/$100
36.
Rate adjustment for county indigent defense compensation. 25 Enter
the lessor of C and D. If not applicable, enter 0.
A. 2020 indigent defense compensation
expenditures. Enter the amount paid by a county
to provide, appointed counsel for indigent
individuals for the period beginning on July 1,
2019 and ending on June 30, 2020, less any state
grants received by the county for the same
purpose. $0
B. 2019 indigent defense compensation
expenditures. Enter the amount paid by a county
to provide appointed counsel for indigent
individuals for the period beginning on July 1,
2018 and ending on June 30, 2019, less any state
grants received by the county for the same
purpose. $0
C. Subtract B from A and divide by line 32 and
multiply by $100. $0/$100
D. Multiply B by 0.05 and divide by line 32 and
multiply by $100. $0/$100
$0/$100
24 Tex. Tax Code § 26.0442
25 Tex. Tax Code § 26.0442
http: / /www. truth- in- taxation.com/PrintForrns.aspx 7/28/2020
Page 8 of 18
2020 Tax Rate Calculation Worksheet
CITY OF SCHERTZ
Voter - Approval Tax Rate (continued)
37•
Rate adjustment for county hospital expenditures 26 Enter the lessor of
C and D, if applicable. If not applicable, enter 0.
A. 2020 eligible county hospital expenditures.
Enter the amount paid by the county or
municipality to maintain and operate an eligible
county hospital for the period beginning on July 1,
2019 and ending on June 30, 2020 $0
B. 2019 eligible county hospital expenditures.
Enter the amount paid by the county or
municipality to maintain and operate an eligible
county hospital for the period beginning on July 1,
2018 and ending on June 30, 2019. $0
C. Subtract B from A and divide by line 32 and
multiply by $100. $0/$100
D. Multiply B by 0.08 and divide by line 32 and
multiply by $100. $0/$100
$0/$100
38.
Adjusted 2020 NNR M&O rate.
Add lines 33, 34, 35, 36, and 37.
$0.3475/$100
39.
2020 voter - approval M&O rate. Enter the rate as calculated by the appropriate
scenario below.
Special Taxing Unit. If the taxing unit qualifies as
a special taxing unit, multiply line 38 by 1.08.
Other Taxing Unit. If the taxing unit does not
qualify as a special taxing unit, multiply Line 38 by
1.035
Taxing unit affected by disaster declaration. If
the taxing unit is located in an area declared as
disaster area, the governing body may direct the
person calculating the voter - approval rate to
calculate in the manner provided for a special
taxing unit. The taxing unit shall continue to
calculate the voter - approval rate in this manner
until the earlier of 1) the second year in which total
taxable value on the certified appraisal roll
exceeds the total taxable value of the tax year in
which the disaster occurred, and 2) the third tax
year after the tax year in which the disaster
occurred. If the taxing unit qualifies under this
scenario, multiply line 38 by 1.08. 27
$0.3596/$100
26 Tex. Tax Code § 26.0443
27 Tex. Tax Code § 26.04(c -1)
http: / /www. truth- in- taxation.com/PrintForrns.aspx 7/28/2020
Page 9 of 18
2020 Tax Rate Calculation Worksheet
CITY OF SCHERTZ
Voter - Approval Tax Rate (concluded)
40.
Total 2020 debt to be paid with property taxes and additional sales tax
revenue. Debt means the interest and principal that will be paid on debts
that:
(1) are paid by property taxes,
(2) are secured by property taxes,
(3) are scheduled for payment over a period longer than one year, and
(4) are not classified in the taxing unit's budget as M &O expenses.
A: Debt also includes contractual payments to other
taxing units that have incurred debts on behalf of
this taxing unit, if those debts meet the four
conditions above. Include only amounts that will
be paid from property tax revenue. Do not include
appraisal district budget payments.
Enter debt amount. $7,044,861
B: Subtract unencumbered fund amount used to
reduce total debt. -$0
C: Subtract certified amount spent from sales tax
to reduce debt (enter zero if none). -$0
D: Subtract amount paid from other resources. - $595,000
E: Adjusted debt. Subtract B, C and D from A.
$6,449,861
41.
Certified 2019 excess debt collections. Enter the amount certified by the
collector.2e
$0
42.
Adjusted 2020 debt. Subtract line 41 from line 40E.
$6,449,861
43.
2020 anticipated collection rate. If the anticipated rate in A is lower
than actual rates in B, C or D, enter the lowest rate from B, C or D. If
the anticipated rate in A is higher than at least one of the rates in the
prior three years, enter the rate from A. Note that the rate can be greater
than 100%.21
A. Enter the 2020 anticipated collection rate certified
by the collector.30 100.0000%
B. Enter the 2019 actual collection rate. 97.7400%
C. Enter the 2018 actual collection rate. 99.3800%
D. Enter the 2017 actual collection rate. 99.3200%
100.0000%
44.
2020 debt adjusted for collections. Divide line 42 by line 43.
$6,449,861
45.
2020 total taxable value. Enter the amount on line 21 of the No -New-
Revenue Tax Rate Worksheet.
$3,906,217,828
46.
2020 debt rate. Divide line 44 by line 45 and multiply by $100.
$0.1651/$100
47.
2020 voter - approval tax rate. Add lines 39 and 46.
$0.5247/$100
48.
COUNTIES ONLY. Add together the voter - approval tax rates for each type of
tax the county levies. The total is the 2020 county voter - approval tax rate.
$/$100
28 Tex. Tax Code § 26.012(10) and 16.04(b)
29 Tex. Tax Code § 26.04(h),(h -1) and (h -2)
30 Tex. Tax Code § 26.04(b)
http: / /www. truth- in- taxation.com/PrintForms.aspx 7/28/2020
Page 10 of 18
2020 Tax Rate Calculation Worksheet
CITY OF SCHERTZ
NNR Tax Rate and Voter - Approval Tax Rate Adjustments for Additional Sales Tax to Reduce
Property Taxes
Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local
voters by election must approve imposing or abolishing the additional sales tax. If approved, the taxing
unit must reduce its NNR and voter - approval tax rates to offset the expected sales tax revenue.
This section should only be completed by a county, city or hospital district that is required to adjust its
NNR tax rate and /or voter - approval tax rate because it adopted the additional sales tax.
49.
Taxable Sales. For taxing units that adopted the sales tax in November 2019 or
May 2020, enter the Comptroller's estimate of taxable.sales for the previous four
quarters.32 Estimates of taxable sales may be obtained through the
Comptroller's Allocation Historical Summary webpage. Taxing units that adopted
the sales tax before November 2019, skip this line.
$0
50.
Estimated sales tax revenue. Counties exclude any amount that is or will be
spent for economic development grants from the amount of estimated sales tax
revenue. 33
Taxing units that adopted the sales tax in November 2019 or in May 2020.
Multiply the amount on Line 49 by the sales tax rate (.01, .005, or .0025, as
applicable) and multiply the result by .95. 34
-OR-
Taxing units that adopted the sales tax before November 2019. Enter the
sales tax revenue for the previous four quarters. Do not multiply by .95.
$0
51.
2020 total taxable value. Enter the amount from line 21 of the No -New-
Revenue Tax Rate Worksheet.
$3,906,217,828
52.
Sales tax adjustment rate. Divide line 50 by line 51 and multiply by $100.
$0/$100
53.
2020 NNR tax rate, unadjusted for sales tax 35 Enter the rate from line 26 or
27, as applicable, on the No- New - Revenue Tax Rate Worksheet.
$0.5079/$100
54.
2020 NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November 2019 or in May 2020.
Subtract line 52 from line 53. Skip to line 55 if you adopted the additional sales
tax before November 2019.
$0.5079/$100
55.
2020 voter - approval tax rate, unadjusted for sales tax. Enter the rate from
line 47 or 48, as applicable, of the Voter - Approval Tax Rate Worksheet.
$0.5247/$100
56.
2020 voter - approval tax rate, adjusted for sales tax. Subtract line 52 from
line 55.
$0.5247/$100
31 [Reserved for expansion]
32 Tex, Tax Code § 26.041(d)
33 Tex. Tax Code § 26.041(i)
34 Tex. Tax Code § 26.041(d)
35 Tex. Tax Code § 26.04(c)
36 Tex. Tax Code § 26.04(c)
http: / /www. truth- in- taxation.com/PrintForms.aspx 7/28/2020
Page 11 of 18
2020 Tax Rate Calculation Worksheet
CITY OF SCHERTZ
De Minimis Rate
The de minimis rate is the rate equal to the sum of the no- new - revenue maintenance and operations
rate, the rate that will raise $500,000, and the current debt rate for a taxing unit. 42
This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a
taxing unit that does not meet the definition of a special taxing unit. 43
66.
Adjusted 2020 NNR M&O tax rate. Enter the rate from line 38 of the Voter -
Approval Tax Rate Worksheet.
$0.3475/$100
67.
2020 total taxable value. Enter the amount from line 21 of the No -New-
Revenue Tax Rate Worksheet.
$3,906,217,828
68.
Rate necessary to impose $500,000 in taxes. Divide $500,000 by line 67 and
multiply by $100.
$0.0128/$100
69.
2020 debt rate. Enter the rate from line 46 of the Voter - Approval Tax Rate
Worksheet.
$0.1651/$100
70.
De minimis rate. Add lines 66,68, and 69.
$0.5254/$100
42 Tex. Tax Code § 26.012(8 -a)
43 Tex. Tax Code § 26.063(a)(1)
http: / /www. truth- in- taxation.com/PrintFonns.aspx 7/28/2020
Page 12 of 18
Total Tax Rate
Indicate the applicable total tax rates as calculated above.
No- New - Revenue tax rate. As applicable, enter the 2020 NNR tax rate from: line 26,
line 27 (counties), or line 54 (adjusted for sales tax). $0.5079/$100
Voter - approval tax rate. As applicable, enter the 2020 voter - approval tax rate from:
line 47, line 48 (counties), line 56 (adjusted for sales tax), line 60 (adjusted for pollution
control), or line 65 (adjusted for unused increment). $0.5247/$100
De minimis rate. If applicable, enter the de minimis rate from line 70. $0.5254/$100
http: / /www. truth- in- taxation.com/PrintForrns.aspx 7/28/2020
Page 13 of 18
Taxing Unit Representative Name and Signature
Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing
unit. By signing below, you certify that you are the designated officer or employee of the taxing unit
and have calculated the tax rates in accordance with requirements in Tax Code. 44
Print Here
Printed Name of Taxing Unit Representative
Sign Here
Taxing Unit Representative
Date
44 Tex. Tax Code § 26.04(c)
http: / /www. truth- in- taxation.com/PrintFonns.aspx 7/28/2020
Page 14 of 18
2020 Notice of No- New - Revenue Tax Rate
Worksheet for Calculation of Tax Increase/Decrease
Entity Name: CITY OF SCHERTZ Date: 07/28/2020
1.2019 taxable value, adjusted for court- ordered reductions.
Enter line 8 of the No- New - Revenue Tax Rate Worksheet.
$3,755,885,757
2.2019 total tax rate.
Enter line 4 of the No- New - Revenue Tax Rate Worksheet.
0.514600
3.Taxes refunded for years preceding tax year 2019.
Enter line 15 of the No- New - Revenue Tax Rate Worksheet.
$40,319
4.Last year's levy.
Multiply Line 1 times Line 2 and divide by 100.
To the result, add Line 3.
$19,368,107
5.2020 total taxable value. Enter Line 21 of
the No- New - Revenue Tax Rate Worksheet.
$3,906,217,828
6.2020 no -new tax rate.
Enter line 26 of the No- New - Revenue Tax Rate Worksheet or Line 54
of the Additional Sales Tax Rate Worksheet.
0.507900
7.2020 taxes if a tax rate equal to the no- new - revenue tax rate is adopted.
Multiply Line 5 times Line 6 and divide by 100.
$19,839,680
8.Last year's total levy.
Sum of line 4 for all funds.
$19,368,107
9.2020 total taxes if a tax rate equal to the no- new - revenue tax rate is adopted.
Sum of line 7 for all funds.
$19,839,680
10.Tax Increase (Decrease).
Subtract Line 8 from Line 9.
$471,573
http: / /www. truth- in- taxation.com/PrintForms.aspx 7/28/2020
Page 15 of 18
CITY OF SCHERTZ
Tax Rate Recap for 2020 Tax Rates
No- New - Revenue Tax Rate Increase in Cents per $100
0.00
0.507900
Tax Levy
- 95,713
0
0.50
0.512900
This is calculated using
93,562
Additional Tax Levy
1.00
Tax Rate
the Total Adjusted
Additional Tax Lev y
Compared to no -new-
Description of Rate
Per $100
Taxable Value (line 25)
Year's
Compared to last ,
revenue tax rate le w of
2.00
0.527900
of the No- New - Revenue
tax lew of 19,322,230
19,226,518
2.50
0.532900
Tax Rate Worksheet
850,661
946,373
Last Year's Tax Rate
0.514600
$19,480,146
$157,915
$253,628
No- New- Revenue Tax Rate
0.507900
$19,226,518
$- 95,713
$0
Notice & Hearing Limit*
0.507900
$19,226,518
$- 95,713
$0
Voter - Approval Tax Rate
0.524700
$19,862,481
$540,2501
$635,963
Proposed Tax Rate
1 0.0000001
$0
$49,322,2301
$49,226,518
No- New - Revenue Tax Rate Increase in Cents per $100
0.00
0.507900
19,226,518
- 95,713
0
0.50
0.512900
19,415,792
93,562
189,275
1.00
0.517900
19,605,067
282,837
378,549
1.50
0.522900
19,794,342
472,111
567,824
2.00
0.527900
19,983,616
661,386
757,099
2.50
0.532900
20,172,891
850,661
946,373
3.00
0.537900
20,362,166
1,039,935
1,135,648
3.50
0.542900
20,551,440
1,229,210
1,324,922
4.00
0.547900
20,740,715
1,418,484
1,514,197
4.50
0.552900
20,929,990
1,607,759
1,703,472
5.00
0.557900
21,119,264
1,797,034
1,892,746
5.50
0.562900
21,308,539
1,986,308
2,082,021
6.00
0.567900
21,497,813
2,175,583
2,271,296
6.50
0.572900
21,687,088
2,364,858
2,460,570
7.00
0 '.577900
21,876,363
2,554,132
2,649,845
7.50
0.582900
22,065,637
2,743,407
2,839,120
8.00
0.587900
22,254,912
2,932,682
3,028,394
8.50
0.592900
22,444,187
3,121,956
3,217,669
9.00
0.597900
22,633,461
3,311,231
3,406,943
9.50
0.602900
22,822,736
3,500,506
3,596,218
10.00
0.607900
23,012,011
3,689,780
3,785,493
10.50
0.612900
23,201,285
3,879,055
3,974,767
11.00
0.617900
23,390,560
4,068,329
4,164,042
11.50
0.622900
23,579,835
4,257,604
4,353,317
12.00
0.627900
23,769,109
4,446,879
4,542,591
12.50
0.632900
23,958,384
4,636,153
4,731,866
13.00
0.637900
24,147,658
4,825,428
4,921,141
13.50
0.642900
24,336,933
5,014,703
5,110,415
14.00
0.647900
24,526,208
5,203,977
5,299,690
14.50
1 0,6529001
24,715,4821
5,393,252
5,488,965
• *Notice & Hearing Limit Rate: This is the highest tax rate that may be adopted without notices and a public hearing. It
is the lower of the voter - approval tax rate or the no- new - revenue tax rate.
http: / /www. truth- in- taxation.com/PrintForms.aspx 7/28/2020
Page 16 of 18
Tax Levy: This is calculated by taking the adjusted taxable value (line 25 of No- New - Revenue
Tax Rate Worksheet), multiplying by the appropriate rate, such as the No -New-
Revenue Tax Rate and dividing by 100.
For School Districts: This is calculated by taking the adjusted taxable value (line 34
of the Voter - Approval Tax Rate Worksheet), multiplying by the appropriate rate,
dividing by 100 and then adding this year's frozen tax levy on homesteads of the
elderly.
Additional Levy This is calculated by taking Last Year's taxable value (line 3 of No- New - Revenue Tax
Last Year: Rate Worksheet), multiplying by Last Year's tax rate (line 4 of No- New - Revenue Tax
Rate Worksheet) and dividing by 100.
For School Districts: This is calculated by taking Last Year's taxable value,
subtracting Last Year's taxable value for the elderly, multiplying by Last Year's tax
rate, dividing by 100 and adding Last Year's tax ceiling.
Additional Levy This is calculated by taking the current adjusted taxable value, multiplying by the No-
This Year: New - Revenue Tax Rate and dividing by 100.
For School Districts: This is calculated by taking the adjusted taxable value (line 34
of the Voter- Approval Tax Rate Worksheet), multiplying by the No- New - Revenue
Tax Rate, dividing by 100 and adding This Year's tax ceiling.
COUNTIES All figures in this worksheet include ALL County Funds. Tax Levy amounts are the
ONLY: sum of each Fund's Taxable Value X each Fund's Tax Rate.
http: / /www. truth- in- taxation.com/PrintForms.aspx 7/28/2020
Page 17 of 18
2020 Property Tax Rates in CITY OF SCHERTZ
This notice concerns 2020 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 year'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
$14,062,041
Last year's debt taxes
$6,636,833
Last year's total taxes
$20,698,874
Last year's tax base
$3,728,451,293
Last year's total tax rate
0.514600/$100
This year's effective tax rate:
Last year's adjusted taxes
(after subtracting taxes on lost property) $19,226,929
This year's adjusted tax base
(after subtracting value of new property) $3,785,492,777
=This year's effective tax rate 0.507900/$100
This year's rollback tax rate:
Last year's adjusted operating taxes
(after 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) $13,157,699
This year's adjusted tax base $3,785,492,777
=This year's effective operating rate 0.347500/$100
X 1.08 = this year's maximum operating rate 0.359600/$100
+This year's debt rate 0.165100 /$100
=This year's rollback rate 0.524700/$100
http: / /www. truth- in- taxation.com/PrintForms.aspx 7/28/2020
Page 18 of 18
Statement of Increase/Decrease
If CITY OF SCHERTZ adopts a 2020 tax rate equal to the effective tax rate of 0.507900 per $100 of value, taxes would increase compared
to 2019 taxes by $ 471,573.
This notice contains a summary of actual effective and rollback tax rates' calculations. You can inspect a copy of the full calculations at.
Name of person preparing this notice:
Title:
Date prepared:
http: / /www. truth- in- taxation.com/PrintForms.aspx 7/28/2020