TNT-856 06-20/6
2020 Tax Rate Calculation Worksheet
Brewster County - General Fund
107 W Avenue E
432-837-2214
 
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).1 $924,567,831
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.2 $0
3. Preliminary 2019 adjusted taxable value. Subtract line 2 from line 1. $924,567,831
4. 2019 total adopted tax rate. $0.388597/$100
5.
2019 taxable value lost because court appeals of ARB decisions reduced 2019 appraised value.
A. Original 2019 ARB values: $0
B. 2019 values resulting from final court decisions: - $0
C. 2019 value loss. Subtract B from A.3  
$0
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. $0
8. 2019 taxable value, adjusted for actual and potential court-ordered adjustments.
Add line 3 and line 7.
$924,567,831

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)
2020 Tax Rate Calculation Worksheet
Brewster County - General Fund
 
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: $403,594
B. Partial exemptions. 2020 exemption amount or 2020 percentage exemption times 2019 value: + $1,347,049
C. Value loss. Add A and B.6  
$1,750,643
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: $0
B. 2020 productivity or special appraised value: - $0
C. Value loss. Subtract B from A.7  
$0
12. Total adjustments for lost value. Add lines 9, 10C and 11C. $1,750,643
13. Adjusted 2019 taxable value. Subtract line 12 from line 8. $922,817,188
14. Adjusted 2019 total levy. Multiply line 4 by line 13 and divide by $100. $3,586,039
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 $10,560
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 $3,596,599

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)
2020 Tax Rate Calculation Worksheet
Brewster County - General Fund
 
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.11
A. Certified values: $932,384,578
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.  
$932,384,578
19.
Total value of properties under protest or not included on certified appraisal roll.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 $0
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 + $0
 

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)
2020 Tax Rate Calculation Worksheet
Brewster County - General Fund
 
No-New-Revenue Tax Rate (concluded)
19.
(cont.)
C. Total value under protest or not certified. Add A and B.  
$0
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 $0
21. 2020 total taxable value. Add lines 18E and 19C. Subtract line 20.17 $932,384,578
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 $0
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 $9,237,014
24. Total adjustments to the 2020 taxable value. Add lines 22 and 23. $9,237,014
25. Adjusted 2020 taxable value. Subtract line 24 from line 21. $923,147,564
26. 2020 NNR tax rate. Divide line 17 by line 25 and multiply by $100.20 $0.389601/$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
$0.389601/$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)
2020 Tax Rate Calculation Worksheet
Brewster County - General Fund
 
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. $0.358883/$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. $924,567,831
30. Total 2019 M&O levy. Multiply line 28 by line 29 and divide by $100. $3,318,116
31.
Adjusted 2019 levy for calculating NNR M&O taxes. Add line 31E 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. $777,662
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. + $9,722
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
 
2020 Tax Rate Calculation Worksheet
Brewster County - General Fund
 
Voter-Approval Tax Rate (continued)
31.
(cont.)
D. 2019 transferred function.: If discontinuing all of 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. $787,384
$4,105,500
32. Adjusted 2020 taxable value.
Enter the amount in line 25 of the No-New-Revenue Tax Rate Worksheet.
$923,147,564
33. 2020 NNR M&O rate. (unadjusted)
Divide line 31 by line 32 and multiply by $100.
$0.444728/$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
2020 Tax Rate Calculation Worksheet
Brewster County - General Fund
 
Voter-Approval Tax Rate (continued)
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
2020 Tax Rate Calculation Worksheet
Brewster County - General Fund
 
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.
$0.444728/$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
$0.480306/$100

26 Tex. Tax Code 26.0443
27 Tex. Tax Code 26.04(c-1)
2020 Tax Rate Calculation Worksheet
Brewster County - General Fund
 
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.
$272,458
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. -$0
E: Adjusted debt. Subtract B, C and D from A.
$272,458
41. Certified 2019 excess debt collections. Enter the amount certified by the collector.28 $0
42. Adjusted 2020 debt. Subtract line 41 from line 40E. $272,458
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%. 29
A. Enter the 2020 anticipated collection rate certified by the collector.30 97.020000%
B. Enter the 2019 actual collection rate. 97.020000%
C. Enter the 2018 actual collection rate. 99.000000%
D. Enter the 2017 actual collection rate. 99.740000%
97.020000%
44. 2020 debt adjusted for collections. Divide line 42 by line 43. $280,826
45. 2020 total taxable value. Enter the amount on line 21 of the No-New-Revenue Tax Rate Worksheet. $932,384,578
46. 2020 debt rate. Divide line 44 by line 45 and multiply by $100. $0.030119/$100
47. 2020 voter-approval tax rate. Add lines 39 and 46. $0.510425/$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.
$0.510425/$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)
2020 Tax Rate Calculation Worksheet
Brewster County - General Fund
 
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.
$777,662
51. 2020 total taxable value. Enter the amount from line 21 of the No-New-Revenue Tax Rate Worksheet. $932,384,578
52. Sales tax adjustment rate. Divide line 50 by line 51 and multiply by $100. $0.083405/$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. $0.389601/$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.
$0.389601/$100
55. 2020 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from line 47 or 48, as applicable, of the Voter-Approval Tax Rate Worksheet. $0.510425/$100
56. 2020 voter-approval tax rate, adjusted for sales tax. Subtract line 52 from line 55. $0.42702/$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)
2020 Tax Rate Calculation Worksheet
Brewster County - General Fund
 
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. $0.444728/$100
67. 2020 total taxable value. Enter the amount from line 21 of the No-New-Revenue Tax Rate Worksheet. $932,384,578
68. Rate necessary to impose $500,000 in taxes. Divide $500,000 by line 67 and multiply by $100. $0.053625/$100
69. 2020 debt rate. Enter the rate from line 46 of the Voter-Approval Tax Rate Worksheet. $0.030119/$100
70. De minimis rate. Add lines 66,68, and 69. $0.528472/$100

42 Tex. Tax Code 26.012(8-a)
43 Tex. Tax Code 26.063(a)(1)
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). $0.389601/$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). $0.42702/$100
De minimis rate. If applicable, enter the de minimis rate from line 70. $0.528472/$100
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)
2020 Notice of No-New-Revenue Tax Rate
Worksheet for Calculation of Tax Increase/Decrease
 
Entity Name: Brewster County Date: 08/10/2020
 
  General Fund        
1. 2019 taxable value, adjusted for court-ordered reductions.
Enter line 8 of the No-New-Revenue Tax Rate Worksheet.
$924,567,831        
2. 2019 total tax rate.
Enter line 4 of the No-New-Revenue Tax Rate Worksheet.
0.388597        
3. Taxes refunded for years preceding tax year 2019.
Enter line 15 of the No-New-Revenue Tax Rate Worksheet.
$10,560        
4. Last year's levy.
Multiply Line 1 times Line 2 and divide by 100.
To the result, add Line 3.
$3,603,403        
5. 2020 total taxable value. Enter Line 21 of
the No-New-Revenue Tax Rate Worksheet.
$932,384,578        
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.
0.389601        
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.
$3,632,580        
8. Last year's total levy.
Sum of line 4 for all funds.
$3,603,403  
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.
$3,632,580  
10. Tax Increase (Decrease).
Subtract Line 8 from Line 9.
$29,177  
TNT-212 04-20/16
2020 Notice of Tax Rates in Brewster County
 
Property Tax Rates in Brewster County. This notice concerns the 2020 property tax rates for Brewster County. This notice provides information about two tax rates. The no-new-revenue tax rate would Impose the same amount of taxes as last year if you compare properties taxed in both years. The voter-approval tax rate is the highest tax rate a taxing unit can adopt without holding an election. In each case, these rates are calculated by dividing the total amount of taxes by the current taxable value with adjustments as required by state law. The rates are given per $100 of property value.
 
  General Fund        
 
This year's no-new-revenue tax rate:
Last year's adjusted taxes
(after subtracting taxes on lost property)
$3,596,599        
This year's adjusted taxable value
(after subtracting value of new property)
$923,147,564        
= This year's no-new-revenue tax rate 0.389601/$100        
  This year's total no-new-revenue tax rate 0.389601/$100        
+ This year's adjustments to the no-new-revenue tax rate $0 /$100        
= This year's adjusted no-new-revenue tax rate 0.389601/$100        
 
This is the maximum rate the taxing unit can propose unless it publishes a notice and holds a hearing.
 

 
This year's voter-approval tax rate:
  Last year's adjusted operating taxes
(after adjusting as required by law)
$4,105,500        
This year's adjusted taxable value
(after subtracting value of new property)
$923,147,564        
= This year's voter-approval operating tax rate 0.444728/$100        
(1.035 or 1.08, as applicable) = this
year's maximum operating rate
0.480306/$100        
+ This year's debt rate 0.030119/$100        
= This year's voter-approval tax rate for each fund 0.510425/$100        
= This year's total voter-approval tax
rate (unadjusted)
0.510425/$100        
+ The unused increment rate, if applicable 0.000000/$100        
= This year's total voter-approval tax rate 0.42702/$100        
 
 
This is the maximum rate the taxing unit can adopt without an election for voter approval.
 

Schedule A

Unencumbered Fund Balances: General Fund
The following estimated balances will be left in the taxing unit's accounts at the end of the fiscal year. These balances are not encumbered by a corresponding debt obligation. 

Type of Fund Balance
  None $0
Debt Service

2020 Debt Service: General Fund
The taxing 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).

Description of Debt Principal or Contract Payment to be Paid from Property Taxes Interest to be Paid from Property Taxes Other Amounts to be Paid Total Payment
General Fund $272,458 $0 $0 $272,458

  Total required for 2020 debt service $272,458
- Amount (if any) paid from funds listed in unencumbered funds $0
- Amount (if any) paid from other resources $0
- Excess collections last year $0
= Total to be paid from taxes in 2020 $272,458
+ Amount added in anticipation that the unit will collect only 97.020000% of its taxes in 2020 $8,368
 
= Total Debt Levy $280,826

This notice contains a summary of the no-new-revenue and voter-approval calculations as certified by
Name of person preparing this notice: Betty Jo Rooney
Position: Brewster County Tax A/C
Date prepared: July 29, 2019

You can inspect a copy of the full calculations on the taxing unit's website at:
,,,,,.