ORBER NC3. 19146
SETTING OF PIJE3LIC HEARING c7N TAX INCREASE.
On this the ll.th clay of October 1989, upon motion made by
Commissioner Holekamp, seconded by Commissioner Baldwin, the
Court. unanimously approved to hold a publir_ hearing, pursuant.
to provisions of Chapters 2.6.05 and 26,0, Texas Tax Code, on
a propos.=.~1 -to increase total. tax revenues by 10.63 percent.
Said publir_ hearing to be held nn Friday, October 20, 1989 at
10:00 o'clock A. M., in the County Courtroom of the Kerr
County Courthouse, Kerrville, Texas.
Model Form 26.06
NOTICE OF PUBLIC HEARING ON TAX INCREASE
The lrnrw+rr~~Tnrv~rz~ ~ rnrrr~ will hold a public hearing on a proposal to increase total tax
revenues from properties on the tax roll in ( 19s8 ) by (_ _
10.63 )percent. Your individual taxes may
increase at a greater or lesser rate, or even decrease, depending on the change in the taxable
value of your property in relatioa to the change in taxable value of alt other property.
The public hearing will be held on (1Q-20-89 to : ooam) at (county Courtk~ous~.
FOR the proposal: Ccnmissionex's Bill Ra , R. Gordon Nbrgan, Glenn
AGAINST the propos~allekamp and JH~. ge .
PRESENT and not voting: N/A
ABSENT: N/A
r
The statement above shows the percentage increase the proposed rate represents over the
( effective )tax rate that the unit published on (August 28, 1989
). The following table compares taxes on an average home in this taxing
unit last year to taxes proposed on•the average home this year. Again, your individual taxes may
be higher or lower, depending on the taxable value of your property.
20
Last Year This Year
Average home value
General exemptions available
(amount available on the average
home, not including senior
atizen's or disabled person's
exemptions)
,~57 „,88.00 57 315.00
~. -o- -o-
Average taxable value
Tax rate
Tax
X57,288.00 $57,315.00
.2115
121.16
.2352
134.80
Under this proposal taxes on the average home would ( increase )
by S ( 13.64 _ _,_,__„) or
( 11.25. ) percent compared
with last year's taxes.
Comparing tax rates without adju~c~g for changes in property value,
the tax rate would ( increase ) by'~ ( .0237 _
per 5100 of taxable value or ( 11.21
)percent compared to last year's tax
rate. These tax rate Rgures are not adjusted for changes in the taxable value
of property.
TRUTH IN TAXATION 1989


s~
Model Form 26.06
NOTICE OF PUBLIC HEARING ON TAX INCREASE
r

The (cormrrsszpN.ERS' _.couR~will hold a public hearing on a proposal to increase total tax
revenues from properties on the tax roll in ( 19ss-1#39 ) by
f )percent. Your individual taxes may
increase at a greater or lesser rate, or even decrease, depending on the change in the taxable
value of your property in relation to the change in taxable value of all other property.
The public hearing will be held on (F,-i_, oct. 20 ,198 at ( l4: oo a.m. ).
FOR the proposal: Commissioner's Ray, Morgan, Holekamp and Baldwin
AGAINST the proposal: County Judge Edwards
PRESENT and not voting: N/A
ABSENT: N/A
(Names of aU member of the governing body, showing how each voted on the proposal to consider the taz
inrreasr anQ if one or more were absent indicating the absences.)
The statement above shows the percentage increase the proposed rate represents over the
( 1 tax rate that the unit published on u G ~ ~
). The following table compares taxes on an average home in this taxing
unit last year to taxes proposed on the average home this year. Again, your individual taxes may
be higher or lower, depending on the taxable value of your property.
Last Year This Year
Average home value
General exemptions available
(amount available on the average
home, not including senior
citizen's or disabled person's
exemptions)
20
Average taxable value
Tax rate
Tax
cvro)
(proposod)
Under this proposal taxes on the average home would (" inDx-~ase )
byS( )or
( ~ )percent compared
with last year's taxes.
Comparing tax rates without adjusting for changes in propeRy value,
the tax rate would ( .- )byS
_ ) per S100 of taxable value or
_ _ _ _ 1 percent compared to last year's tax
rate. These tax rate figures are not adjusted for changes in the taxable value
of property.
TRUTH IN TAXATION 1989


d)

1989 Planning Calendar
(for your use)

May Chief appraiser mails notices of appraised value; submits estimate of
values to taxing units.
May 15 Deadline for submitting appraisal records to ARB.
July 20 Deadline for ARB to approve appraisal records,-'
July 25 Deadline for chief appraiser to certify rolls to taxing units.
Collector certifies anticipated collection rate.
gyp"`,
r
'~ Calculation of effective tax rate.
,..._ ..
~ Publication of effective rate, schedules, and fund balances; sub-
mission of rate to governing body.
72-hour notice for meeting.
Meeting of governing body to discuss tax rate; if increase of more
than three percent proposed, take record vote and schedule public
hearing.
s
~'
"Notice of Public Hearing" (1st quarter-page notice) published at
least seven days before public hearing.
72-hour notice for public hearing.
Public hearing; schedule and announce meeting to adopt tax rate
3-14 days from this date.
"Notice of Vote on Tax Rate" (2nd quarter-page notice) published
before meeting to adopt tax rate.
72-hour notice for meeting at which governing body will adopt tax
rate.
Meeting to adopt tax rate 3-14 days after public hearing and by
September 1, or as soon after as practicable.
TRUTH IN TAXATION 1989
11
tax rate and the amount of taxes that would be imposed under that
estimated rate.
The chief appraiser must use the effective tax rate (not rollback
rate) formula for the rate estimates on the notices. If a unit imposes
the additional sales tax, the chief appraiser reduces the effective
rate for anticipated sales taxes. If the sales tax proposal is on the
ballot for 1989, the chief appraiser should use an unadjusted
effective rate on notices until after the election.
Notice of effective tax rate
The law requires taxing unit governing bodies to publish effec-
tiveand rollback rates in a newspaper of general circulation. Under
SPTB Rule 153.2, the notice must conform with the SPTB model
form. You must follow SPTB rules for the format and wording of
the notice, which must be printed in at least 8-point type.
The model forms for these notices appear on pages 16-19. Page
16 shows the general form for units other than counties. A similar
form for counties appears on page 17. The county form has
additional columns for county property taxes that do not accrue to
the general fund. The county may add even more columns if
needed, but the notice must nonetheless show the total effective
and rollback tax rates.
There is also a special form for a school district that calcu-
latesits rates on or after September 1,1989. The form includes the
new alternate rollback rate calculation. The form appears on
page 18.
If you are preparing notices for a number of units, you may
combine the information for several in a single notice, as long as
you clearly identify the information for each unit.
A unit must also publish schedules showing its unencumbered
fund balances, debt service needs, and (if it levies one) anticipated
revenues from the additional sales tax. All units will use the same
form for this part of the notice; it appears on page 19.
There are five important things to note about the schedules
published with the notice:
• Schedule A lists unencumbered fund balances remaining in each
fund at the end of the current fiscal year. Fund balances are
"unencumbered" if they are not needed to meet a corresponding
debt obligation. Obtain a written estimate of these balances from
the unit's budget officer. School districts may deduct the
amounts needed to operate the school until it receives its first
state aid payment for the new school year.
• Schedule B must list only debts that meet the four-part test
speed in line 28 of the Rollback Tax Rate Worksheet. The
unit's budget officer can provide this listing.
• On Schedule B, the debt schedule, units must subtract excess
collections from debt service for the upcoming year. (See Part 4
for further information.)
• To complete Schedule B, the unit's governing body must
decide whether to use surplus or unencumbered funds to retire
debt.
• Schedule C will list the amount of additional sales tax revenue
the unit expects.
Notice of public hearing on tax increase
Once the taxing unit's representative publishes the effective and
rollback tax rates and reports them to the governing body, the
governing body assumes the duty of complying with truth-in-
taxation laws. Failure to carry out this duty in good faith carries a
high price: a taxpayer believing the unit has violated the law may
go to court and enjoin tax collections. The injunction stops tax
collections until the unit convinces the court that it has complied
with the law.
Units must adopt a budget before adopting a tax rate. They to
publish notices and hold itearitlgs ifa proposed tax rate exce ~- ~~
lower of the effective tax rate times tiff Clr"tht roIIbadc life:' ~ °
After proposing a tax increase, the governing body must issue
the first of two public notices. This first notice is titled "Notice of
Public Hearing on Tax Increase." A model form appears on page
20. Units must publish the notice in a newspaper meeting the
requirements specified below or mail it to each property owner in
the unit.
Content of the notice. The notice has two main sections. The first
section states that the unit is proposing to increase taxes and states
the percentage increase that the proposed rate represents over the
lower of the effective or rollback tax rate. It gives the time, date,
and place of the public hearing and tells how members- of the
governing body voted on the proposal.
The sewnd section of the notice carries a table comparing the
preceding year's taxes on the average home to the taxes the
proposed rate would impose on the average home. This table
compares the following information:
. The average appraised value last year and this year of a residence
homestead in the unit
• The amount of the homestead exemptions that would apply to
the average home last year and this year, disregarding over-65
and disabled person exemptions
• The taxable value of the average residence homestead after
exemptions last year and this year, disregarding over-65 and
disabled persons exemptions
• Last year's adopted tax rate and this year's proposed tax rate
• The amount of tax imposed on last year's average taxable value ~
and the amount that would be imposed on this year's average '
taxable value
There are several ways average home value may be calculated.
The taxing unit may use the average value of all residential
properties, the average value of category A property, or the average
value of homes with homestead exemptions. In each instance, you
would divide the total appraised value of the properties (before
exemptions are removed) by the number of properties. The
appraisal district can assist with this calculation.
Below the comparison, the unit must show the dollar difference
between the taxes on the average home under last year's and the
proposed rate and the percentage increase or decrease of the taxes
due over the prior year's taxes. Proposed amounts must be labelled
an increase or decrease over the prior year's.
The final paragraph of the notice must give the difference
between the prior year's and the proposed tax rate (labelling it an
increase or decrease) and the percentage increase or decrease of the
proposed tax rate over the prior year's tax rate.
The notice must use the form and wording adopted by the SPTB
in Model Form 26.06 (see page 20). You may not insert
extraneous information in the SPTB form. The unit must follow
the board's wording exactly.
Newspaper requirements. The notice must be atleast aquarter-
page in astandard-size ortabloid-size newspaper. Its headline must
appear in 18-point type or larger. Ao not publish the notice in the
legal or classified section of the newspaper but do publish it at least
seven days before the date of the public hearing. e
The newspaper you use must devote at least 25 percent of its
space to general interest items. It must be published at least once a
week and must have been regularly published for at least 12
g TRUTH IN TAXATION 1989
Model Form 26.06
NOTICE OF PUBLIC HEARING ON TAX INCREASE
The ( _ )will hold a public hearing on a proposal to increase total tax
revenues from properties on the tax roll in ( / ~~,~' ; ) by ( _
- ! C. ~::. ~ )percent. Your individual taxes may
increase at a greater or lesser rate, or even decrease, depending on the change in the taxable
value of your property in relation to the change in taxable value of all other property.
The public hearing will be held on ( Q'.~ ~,~: ; ' ~ :% ) at ( i' ~ rJ )-fr ~': ).
Y
FOR the proposal:
AGAINST the proposal:
PRESENT and not voting:
ABSENT:
The statement above shows the percentage increase the proposed rate~repre~ents over the
( ~ ~r ~ _ - i ~` )tax rate that the unit published on ~~ ' ~ `' ;
). The following table compares taxes on an average ome in this taxing
unit last year to taxes proposed on the average home this year. Again, your individual taxes may
be higher or lower, depending on the taxable value of your property.
Last Year This Year
Average home value
General exemptions available
(amount available on the average
home, not including senior
citizen's or disabled person's
exemptions)
~~-
..r ~-
Average taxable value
Tax rate
Tax
~h

~ ,•..-
~.
`J .'rr•.
... ~.~

Under this proposal taxes on the average home would ( ~= !~.~. =,t. -.:: ~,' - - ~ )
( / / .:.. ~ _ - )percent compared
With last year's taxes.
20
Comparing tax rates without adjusting for changes in property value,
the tax rate would ( -- ) by S ( •~r<', } ~ j
per X100 of taxable value or ( !/~ a /
)percent compared to last year's tax
rate. These tax rate figures are not adjusted for changes in the taxable value
of property.
TRUTH IN TAXATION 1989
U)
H)
e~
Model Form 26.06
~~
NOTICE OF PUB~IC~HEARING ON TAX INCREASE
The ( nameoftaxinRUnit )will hold a public hearing on a proposal to increase total tax
revenues from properties on the tax roll in ( the preceding year ) by ( percentage o/
tncrease over the lower of the effective tax rate or rollback tax rate )percent. Your individual taxes may
increase at a greater or lesser rate, or even decrease, depending on the change in the taxable
value of your property in relation to the change in taxable value of all other property.
The public hearing will be held on ( date and rime ) at ( meeting prate ).
FOR the proposal:
AGAINST the proposal:
PRESENT and not voting:
ABSENT:
(Names of all members of the governing body, showing how each voted on the proposal to consider the tax
increase and if one or more were absent indicating the absences. )
.~
20
The statement above shows the percentage increase the proposed rate represents over the
( effective/rollback )tax rate that the unit published On ( date nouceofeffectiveand rollback
rater -~ published ). The following table compares taxes on an average home in this taxing
unit last year to taxes proposed on the average home this year. Again, your individual taxes may
be higher or lower, depending on the taxable value of your property.
Last Year This Year
Average home value
General exemptions available
(amount available on the average
home, not including senior
citizen's or disabled person's
exemptions)
Average taxable value
Tax rate
Tax
c~~~
(ProP~d)
Under this proposal taxes on the average home would ( increase/decrease )
by ~ ( dollar d~erence between this ywr's tax and last v~ar's tax ) Or
( percent increase or decrease over last year's actual taxes )percent compared
with last year's taxes.
Comparing tax rates without adjusting for changes in property value,
the tax rate would ( +Y/dernase ) by $ ( dollar ditl-erenae between this year's
rate and last year's rate )per 5100 Of taxable value Or ( torrent increase a
decrease over lost years actual tax rate )percent Compared to last year's tax
rate. These tax rate figures are not adjusted for changes in the taxable value
of property.
TRUTH IN TAXATION 1989
d)
'1)
8)
ORDER N0. 19146
SETT IfdG OF PUBLIC DARING ON
TAX INCREASE
October 11, 1989
Vol. R, Pg. 609