Appendix Fiscal Year 2021-2022

​2021 Tax Rate Calculation Worksheet
Taxing Units Other Than School Districts or Water Districts

Dallas County Community College District
Taxing Unit Name

1601 S Lamar, Dallas, TX 75215
Taxing Unit​'s Address, City, State, ZIP Code

Date: 08/02/2021 05:15 PM
972.860.8942
Phone (area code and number)
www.dcccd.edu
Taxing Unit's Website Address

GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the No-New-Revenue (NNR) tax rate and Voter-Approval tax rate for the taxing unit. These tax rates are expressed in do!Jars per $100 of taxable value calculated. The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates co the governing body by Aug. 7 or as soon thereafter as practicable.


School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School  Districts without Chapter 313 Agreements or or Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements.


Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead  use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet  for Low Tax Rate and Developing Districts or Comptroller  Form 50-860 Developed Water District Voter Approval Tax Rate Worksheet.


The Comptroller's office provides this worksheet to assist taxing units in determining tax rates. The information provided  in this worksheet is offered as technical assistance and not legal advice. Taxing units should consult legal counsel  for interpretations of law regarding tax rate"

SECTION 1: 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.


No-New-Revenue Tax Rate Worksheet
Amount/Rate
1. 2020 total taxable value. Enter the amount of 2020 taxable value on the 2020 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
(adjustment is made by deducting TIF taxes, as reflected in Line 17).1
$257,536,325,872
2. 2020 tax ceilings. Counties, cities and junior college districts. 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 2020 or a prior year for homeowners age 65 or older or disabled, use this step.2$0
3. Preliminary 2020 adjusted taxable value. Subtract Line 2 from Line 1.$257,536,325,872
4. 2020 total adopted tax rate.$0.124000/$100
5. 2020 taxable value lost because court appeals of ARB decisions reduced 2020 appraised value.
A. Original 2020 ARB values:
$18,268,037,920
B. 2020 values resulting from final court decisions:
C. 2020 value loss. Subtract B from A.3
$17,014,004,250
$1,254,033,670
6. 2020 taxable value subject to an appeal under Chapter 42, as of July 25.
A. 2020 ARB certified value:
B. 2020 disputed value:
C. 2020 undisputed value. Subtract B from A.4
$33,757,733,760
$17,172,740,580
$16,584,993,180
7. 2020 Chapter 42 related adjusted values Add Line SC and Line 6C.$17,839,026,850
8. 2020 taxable value, adjusted for actual and potential court-ordered reductions. Add Line 3 and Line 7.$275,375,352,722
9. 2020 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2020. Enter the 2020 value of property in deannexed territory.5$0
10. 2020 taxable value lost because property first qualified for an exemption in 2021. 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 2021 does not create a new exemption or reduce taxable value.
A. Absolute exemptions. Use 2020 market value:
B. Partial exemptions. 2021 exemption amount or 2021 percentage exemption times 2020 value:
C. Value loss. Add A and B.5
$25,368,944
$1,159,117,965
$1,184,486,909
11. 2020 taxable value lost because property first qualified for agricultural appraisal (1-d or l-d-1), timber appraisal, recreational/scenic appraisal or public access airport special appraisal in 2021. Use only properties that qualified in 2021 for the first time; do not use properties that qualified in 2020.
A. 2020 market value:
B. 2021 productivity or special appraised value:
C. Value loss. Subtract B from A.7
$26,852,400
$20,132
$26,832,268
12. Total adjustments for lost value. Add lines 9, lOC and llC.$1,211,319,177
13. 2020 captured value of property in a TIF. Enter the total value of 2020 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which 2020 taxes were deposited into the tax increment fund.8 If  the taxing unit has no captured appraised value in line 18D, enter 0.$553,067,741
14. 2020 total value. Subtract Line 12 and Line 13 from Line 8.$273,610,965,804
15. Adjusted 2020 total levy. Multiply Line 4 by Line 14 and divide by $100.$339,277,597
16. Taxes refunded for years preceding tax year 2020. Enter the amount of taxes refunded$2,093,021
by the taxing unit for tax years preceding tax year 2020. 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 2020. This line applies only to tax years preceding tax year 2020.8 
17. Adjusted 2020 levy with refunds and TIF adjustment. Add Lines 15 and 16.10$341,370,618
18. Total 2021 taxable value on the 2021 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 include homeowners age 65 or older or disabled.11
A. Certified values:
B. Counties: Include railroad rolling stock values certified by the Comptroller's office:
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:
D. Tax increment financing: Deduct the 2021 captured appraised value of  property taxable by a taxing unit in a tax increment financing zone for which the 2021 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
E. Total 2021 value. Add A and B, then subtract C and D.
$299,480,856,454
$0
$0
$149,424,490
$299,331,431,964
19. Total value of properties under protest or not included on certified appraisal roll.13
A. 2021 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 under protest.14
B. 2021 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 in the 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
C. Total value under protest or not certified: Add A and B.
$6,490,029,029
$0
$6,490,029,029
20. 2021 tax ceilings. Counties, cities and junior colleges enter 2021 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 2020 or a prior year for homeowners age 65 or older or disabled, use this step.16$0
21. 2021 total taxable value. Add Lines 18E and 19C. Subtract Line 20.17$305,821,460,993
22. Total 2021 taxable value of properties in territory annexed after Jan. 1, 2020. Include both real and personal property. Enter the 2021 value of property in territory annexed.18$0
23. Total 2021 taxable value of new improvements and new personal property located in new improvements.  New means the item was not on the appraisal roll in 2020. 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 Jan. 1, 2020, and be located in a new improvement.  New improvements do include property on which a tax abatement agreement has expired for 2021.19$5,793,548,131
24. Total adjustments to the 2021 taxable value. Add Lines 22 and 23.$5,793,548,131
25. Adjusted 2021 taxable value. Subtract Line 24 from Line 21.$300,027,912,862
26. 2021 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100.20$0.113779/$100
27. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2021 county NNR tax rate.21 
  1. Tex. Tax Code Section 26.012(14)
  2. Tex. Tax Code Section 26.012(14)
  3. Tex. Tax Code Section 26.012(13)
  4. Tex. Tax Code Section 26.012(13)
  5. Tex. Tax Code Section 26.012(15)
  6. Tex. Tax Code Section 26.012(15)
  7. Tex. Tax Code Section 26.012(13)
  8. Tex. Tax Code Section 26.012(13)
  9. Tex. Tax Code Section 26.03(c)
  10. Tex. Tax  Code Section 26.012(13)
  11. Tex. Tax Code Section 26.012,26.04(c-2)
  12. Tex. Tax Code Section 26.03(c)
  13. Tex. Tax Code Section 26.0l(c) and (d)
  14. Tex. Tax Code Section 26.0l(c) 
  15. Tex. Tax Code Section 26.0l(d) 
  16. Tex. Tax Code Section 26.012(6)(b) 
  17. Tex. Tax Code Section 26.012(6)
  18. Tex. Tax Code Section 26.012(17)
  19. Tex. Tax Code Section 26.012(17)
  20. Tex. Tax Code Section 26.04(c)
  21. Tex. Tax Code Section 26.04(d)
  22. Reserved for expansion

SECTION 2: 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.

Voter-Approval Tax Rate WorksheetAmount/Rate
28. 2020 M&O tax rate. Enter the 2020 M&O tax rate.$0.104000/$100
29. 2020 taxable value, adjusted for actual and potential court-ordered adjustments.
Enter the amount in Line 8 of the No-New-Revenue Tax Rate Worksheet.
$275,375,352,722
30. Total 2020 M&O levy. Multiply Line 28 by Line 29 and divide by $100. $286,390,366
31. Adjusted 2020 levy for calculating NNR M&O rate.
A. M&O taxes refunded for years preceding tax year 2020 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 2020. This line applies only to tax years preceding tax year 2020.$1,755,478
B. 2020 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 2021 captured appraised value in Line 18D, enter 0.$587,139
C. 2020 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 D below. The taxing unit receiving  the function will add this amount in D below. Other taxing units enter 0. $0
D. 2020 M&O levy adjustments.  Subtract B from A. For taxing unit with C, subtract if discontinuing function and add if receiving function. $1,168,339
E. Add Line 30 to 31D. $287,558,705
32. Adjusted 2020 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet. $300,027,912,862
33. 2021 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100. $0.095843/$100
34. Rate adjustment for state criminal justice mandate.23
A. 2021 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.  2020 state 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 thls is the first time the mandate applies.$0
C. Subtract B from A and divide by Line 32 and multiply by $100.$0/$100
D. Enter the rate calculated in C. If  not applicable, enter 0.$0/$100
35. Rate adjustment for indigent health care expenditures.24
A. 2021 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, 2020 and ending on June 30, 2021, less any state assistance received for the same purpose.
$0
$0
B. 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. 
C. Subtract B from A and divide by Line 32 and multiply by $100.$0/$100
D. Enter the rate calculated in C. If  not applicable, enter 0.$0/$100
36. Rate adjustment for county indigent defense compensation. 25
A. 2021 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, 2020 and ending on June 30, 2021, less any state grants received by the county for the same purpose.
$0
B. 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
$0/$100
C. Subtract B from A and divide by Line 32 and multiply by $100. 
D.Multiply B by 0.05 and divide by Line 32 and multiply by $100.$0/$100
E. Enter the lessor of C and D. If not applicable, enter 0.$0/$100
37. Rate adjustment for county hospital expenditures.26
A. 2021 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, 2020 and ending on June 30, 2021.
B. 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
$0
C. Subtract B from A and divide by Line 32 and multiply by $100.
D.Multiply B by 0.08 and divide by Line 32 and multiply by $100.
E. Enter the lessor of C and D, if applicable. If  not applicable, enter 0.
$0/$100
$0/$100
$0/$100
38. Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipality for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code 26.0444 for more information.$0
A. Amount appropriated for public safety in 2020. Enter the amount of money appropriated for public safety in the budget adopted by the municipality for the preceding fiscal year$0
B. Expenditures for public safety in 2020. Enter the amount of money spent by the municipality for public safety during the preceding fiscal year. 
C. Subtract B from A and divide by Line 32 and multiply by $100.$0/$100
D. Enter the rate calculated in C. If  not applicable, enter 0. 
 $0/$100
39. Adjusted 2021 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D.$0.095843/$100
40. Adjustment for 2020 sales tax specifically to reduce property values. Cities, counties and hospital districts that collected and spent additional sales tax on M&O expenses in 2020 should complete this line. These entities will deduct the sales tax gain rate for 2021 in Section 3. Other taxing units, enter zero.
A. Enter the amount of additional sales tax collected and spent on M&O expenses in 2020, if any. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent.
B. Divide Line 40A by Line 32 and multiply by $100.
C. Add Line 40B to Line 39.
$0
$0
$0.095843
41. 2021 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 40C by 1.08.
- or -
Other Taxing Unit. If  the taxing unit does not qualify as a special taxing unit, multiply Line 40C by 1.035.
$0.103510/$100
D41. Disaster Line 41 (D41): 2021 voter-approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is located in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located$0/$100
in the taxing unit, the governing body may direct the person calculating the voter-approval tax rate to calculate in the manner provided for a special taxing unit. The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of
1.  the first 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, or
2.  the third tax year after the tax year in which the disaster occurred.
If  the taxing unit qualifies under this scenario, multiply Line 40C by 1.08.27 If  the taxing unit does not qualify, do not complete Disaster Line 41 (Line D41).
 
42. Total 2021 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 t?)(ing 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. If  the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or other evidence of indebtedness on or after Sept. 1, 2021,
verify if it  meets the amended definition of debt before including it here.28 Enter debt amount.
$65,014,479
$0
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.$65,014,479
E. Adjusted debt. Subtract B, C, and D from A. 
43. Certified 2020 excess debt collections. Enter the amount certified by the collector.28$3,844,949
44. Adjusted 2021 debt. Subtract Line 43 from Line 42E.$61,169,530
45. 2021 anticipated collection rate. 
A. Enter the 2021 anticipated collection rate certified by the collector:29 
B. Enter the 2020 actual collection rate100.00%
C. Enter the 2019 actual collection rate107.20%
D. Enter the 2018 actual collection rate100.17%
E. If  the anticipated  collection rate in A is lower than actual collection rates in B, C and D,99.59%
enter the lowest collection rate from B, C and 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%.31100.00%
46. 2021 debt adjusted for collections. Divide Line 44 by Line 45E$61,169,530
47. 2021 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$305,821,460,993
48. 2021 debt tax rate. Divide Line 46 by Line 47 and multiply by $100.$0.020001/$100
49. 2021 voter-approval tax rate. Add Lines 41 and 48.$0.123511/$100
D49. Disaster Line 49 (D49): 2021 voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing unit calculated  the voter-approval tax rate in the manner provided for a special taxing unit on Line D41.
Add Line D41 and 48.
$0.000000/$100
50. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2021 county voter-approval tax rate. 

SECTION 3: 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.

Additional Sales and Use Tax WorksheetAmount/Rate
51. Taxable Sales. For taxing units that adopted the sales tax in November 2020 or May 2021, enter the Comptroller's estimate of taxable sales for the previous four quarters.20 Estimates of taxable sales may be obtained through the Comptroller's Allocation Historical Summary webpage. Taxing units that adopted the sales tax before November 2020, enter 0.$0
52. 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 2020 or in May 2021. Multiply the amount on Line 51 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 2020. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95.
$0
53. 2021 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$305,821,460,993
54. Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.$0/$100
55. 2021 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.$0.113779/$100
56. 2021 NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November 2020 or in May 2021.
Subtract Line 54 from Line .55. Skip to Line 57 if you adopted the additional sales tax before November 2020.
$0.113779/$100
57. 2021 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster), or Line 50 (counties), as applicable, of the Voter-Approval Tax Rate Worksheet.$0.123511/$100
58. 2021 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.$0.123511/$100

SECTION 4: Voter-Approval Tax Rate Adjustment for Pollution Control

A taxing unit may raise its rate for M&O funds used  to pay for a facility, device or method  for the control of air, water or land pollution. This includes any land, structure, building, installation, excavation, machinery,  equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed  pollution control requirements. The taxing unit's expenses are those necessary  to meet the requirements of a permit issued by the Texas Commission  on Environmental  Quality (TCEQ). The taxing unit must  provide the tax assessor with a copy of  the TCEQ letter of determination  that states the portion of  the cost of  the installation  for pollution control.

This section should only be completed  by a taxing unit that uses M&O funds to pay for a facility, device or method  for the control of air, water or land pollution

Voter-Approval Protection for Pollution Control WorksheetAmount/Rate
59. Certified expenses from the Texas Commission on Environmental  Quality (TCEQ). Enter the amount certified in the determination letter from TCEQ.37 The taxing unit shall provide its tax assessor-collector with a copy of the letter.38$0
60. 2021 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$305,821,460,993
61. Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100.$0/$100
62. 2021 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax).$0.123511/$100
  1. Tex. Tax Code Section 26.045(d)
  2. Tex. Tax Code Section 26.045(i)

SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate

The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate before the unused increment rate for the prior three years.39 In a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the unused increment rate for that year would be zero.

The difference between the adopted tax rate and voter-approval tax rate is considered zero in the following scenarios:

  • a. tax year before 2020; and40
  • a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a);41 or
  • after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented  a budget reduction or reallocation described by Local Government Code Section 120.002(a) without the required voter approval.42

This section should only be completed  by a taxing unit that does not meet the definition of a special taxing unit.43

Unused Increment Rate WorksheetAmount/Rate
63. 2020 unused increment rate. Subtract the 2020 actual tax rate and the 2020 unused increment rate from the 2020 voter-approval tax rate. If  the number is less than zero, enter zero.$0.00
64. 2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter-approval tax rate. If  the number is less than zero, enter zero. If  the year is prior to 2020, enter zero$0
65. 2018 unused increment rate. Subtract the 2018 actual tax rate and the 2018 unused increment rate from the 2018 voter-approval tax rate. If  the number is less than zero, enter zero. If the year is prior to 2020, enter zero.$0
66. 2021 unused increment rate. Add Lines 63, 64 and 65.$0/$100
67. 2021 voter-approval tax rate, adjusted for unused increment rate.23 Add Line 66 to one of the following lines (as applicable): Line 49, Line D49(disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax) or Line 62 (taxing units with pollution control).
$0.123511/$100

39Tex. Tax Code Section 26.013(a)
40Tex. Tax Code Section 26.013(c)
41Tex. Tax Code Section 26.063(a)(l)

 

SECTION 6: 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

De Minimis Rate WorksheetAmount/Rate
68. Adjusted 2021 NNR M&O tax rate. Enter the rate from Line 39 of  the Voter-Approval Tax Rate Worksheet$0.095843/$100
69. 2021 total taxable value. Enter the amount on Line 21 of  the No-New-Revenue Tax Rate Worksheet.$305,821,460,993
70. Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 69 and multiply
by $100.
$0.00
71. 2021 debt rate. Enter the rate from Line 48 of  the Voter-Approval Tax Rate Worksheet.$0.020001/$100
72. De minimis rate.23 Add Lines 68, 70 and 71.$0.000000/$100
 

SECTION 7: Voter-Approval Tax Rate Adjusnnent for Emergency Revenue Rate

In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter-approval tax rate in the manner provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year.46

Similarly, if a taxing unit adopted a tax rate that exceeded its voter-approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Tax Code Section 26.042(d), in the prior year, it must also reduce its voter-approval tax rate for the current tax year.

NOTE: This section will not apply to any taxing units in 2021. It is added to implement Senate Bill 1438 (87th Regular Session) and does not apply to a taxing unit that calculated its voter-approval tax rate in the manner provided for a special taxing unit due to a declared disaster in 2020, as provided for in the recently repealed Tax Code Sections 26.04(c-1) and 26.041(c-l).

In future tax years, this section will apply to a taxing unit other than a special taxing unit that: 

  • directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and 
  • the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster occurred or the disaster occurred four years ago.

In future tax years, this section will also apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter-approval tax rate without holding an election in the prior year.

Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special taxing unit because it is still within the disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(l) or (2).

Emergency Revenue Rate WorksheetAmount/Rate
73. 2020 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet.N/A
74. Adjusted 2020 voter-approval tax rate. Use the taxing unit's Tax Rate Calculation Worksheets from the prior year(s) to complete this line.
If  a disaster occurred in 2020 and the taxing unit calculated its 2020 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) of the 2020 worksheet due to a disaster, enter the 2020 voter-approval tax rate as calculated using a multiplier of 1.035 from Line 49.
- or -
- or -If a disaster occurred prior to 2020 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) in 2020, complete the separate Adjusted Voter-Approval Tax Rate  for Taxing Units in Disaster Area Calculation Worksheet to recalculate the voter-approval tax rate the taxing unit would have calculated in 2020 if it had generated revenue based on an adopted tax rate using a multiplier of 1.035 in the year(s) following the disaster.48 Enter the final adjusted 2020 voter-approval tax rate from the worksheet.
If  the taxing unit adopted a tax rate above the 2020 voter-approval tax rate without calculating a disaster tax rate or holding an election due to a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year's worksheet.
N/A
75. Increase in 2020 tax rate due to disaster. Subtract Line 74 from Line 73.N/A
76. Adjusted 2020 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet.N/A
77. Emergency revenue. Multiply Line 75 by Line 76 and divide by $100.N/A
78. Adjusted 2021 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.N/A
79. Emergency revenue rate. Divide Line 77 by Line 78 and multiply by $100. 49N/A
80. 2021 voter-approval tax rate, adjusted for emergency revenue. Subtract Line 79 from one of the following lines (as applicable): Line 49, Line D49(disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control) or Line 67 (taxing units with the unused increment rate).N/A
 

SECTION 8: Total Tax Rate

Indicate the applicable total tax rates as calculated above.

No-New-Revenue tax rate
As applicable, enter the 2021 NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales tax). Indicate the line number used: 26
$0.1137791$100
Voter-Approval tax rate
As applicable, enter the 2021 voter-approval tax rate from: Line 49, Line 50 (counties), Line 58 (adjusted for sales tax), Line 62 (adjusted for pollution control), Line 67 (adjusted for unused increment), or Line 80 (adjusted for emergency revenue). Indicate the line number used: 49
$0.123511/$100
De minimis rate
If applicable, enter the de rninimis rate from Line 72.
$0.0000001$100
 

SECTION 9: 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 accurately calculated the tax rates using values that are the same as the values shown in the taxing unit's certified appraisal roll or certified estimate of taxable value, in accordance with requirements in Tax Code.so

print here John R. Ames, PCC, CTA

 

Capital Budget - Bond Projects

LineLocationProject Description        Estimated Construction Estimated Architect/ Engineer Estimated Project Manager  Total Estimated Cost
Student Needs
1BrookhavenECHS & ECE Expansion $       27,700,000  $         1,540,000  $ 1,303,090  $         30,543,090
2El Centro WestECHS Student Space            4,356,147                 367,758         167,600                4,891,505
3Cedar ValleyECHS Building E Renovation           23,200,000             1,423,170     1,076,830             25,700,000
4Cedar ValleyOne Stop Shop Renovation (Prototype)            5,380,000                 350,208         251,400                5,981,608
5EastfieldNew Inter-Disciplinary Building          55,770,000             4,015,440     2,614,560             62,400,000
6Mountain ViewNew ECHS Building          21,750,000             1,384,900     1,018,170             24,153,070
7Mountain ViewWelcome Center (Prototype)            5,380,000                 331,290         251,400                5,962,690
8RichlandNew ECHS / Workforce Building          47,280,000             2,893,760     2,216,510             52,390,270
          212,022,233
Industry Aligned Workforce
10North LakeConstruction Science Building          28,556,641             3,535,392     1,507,253             33,599,286
11Cedar ValleyCommercial HVAC Renovation            2,291,644                 239,143         175,980                2,706,767
12Mountain ViewNew Nursing & Allied Health Building          18,300,000             1,165,078         863,140             20,328,218
13DistrictContingency & Materials Escalation                            -                              -                      -             43,743,496
          100,377,767
TOTAL PHASE 1 GO BOND PROJECTS          312,400,000
 

Capital Budget - IT / Security

LocationProject Description        Estimated Construction Estimated Architect/ Engineer Estimated Construction Mgmt  Total Estimated Cost
BrookhavenIT Infrastructure Enhancements $ 2,045,410                     -                      -  $     2,045,410
Cedar ValleyIT Infrastructure Enhancements     1,628,306                     -                      -          1,628,306
EastfieldIT Infrastructure Enhancements     1,997,255                     -                      -          1,997,255
Mountain ViewIT Infrastructure Enhancements     1,644,213                     -                      -          1,644,213
North LakeIT Infrastructure Enhancements     1,963,693                     -                      -          1,963,693
RichlandIT Infrastructure Enhancements     1,137,087                     -                      -          1,137,087
District Service CenterIT Infrastructure Enhancements     1,101,272                     -                      -          1,101,272
District OfficeIT Infrastr​ucture Enhancements        784,000                     -                      -             784,000
DistrictContingency     2,891,501                     -                      -       10,355,624
BrookhavenIT Equipment Rooms Remodel     3,686,862     1,187,645         535,660          5,410,168
Cedar ValleyIT Equipment Rooms Remodel     7,259,432        972,603         535,660          8,767,695
EastfieldIT Equipment Rooms Remodel     5,976,732     1,141,387         535,660          7,653,779
Mountain ViewIT Equipment Rooms Remodel     7,060,730        974,957         535,660          8,571,347
North LakeIT Equipment Rooms Remodel     5,155,822     1,220,056         523,387          6,899,265
RichlandIT Equipment Rooms Remodel     7,113,760        130,733         535,664          7,780,157
District Service CenterIT Equipment Rooms Remodel        966,442        247,746         312,557          1,526,745
DistrictContingency  16,732,615                     -                      -       11,733,984
DistrictPublic Safety & Security  32,435,900       32,435,900
TOTAL IT, PUBLIC SAFETY & SECURITY, OTHER    113,435,900
 

Facilities Improvement Plan

CampusProjectConstruction CostA/E Fees A/E ReimbursablesA/E PrintingCMCM ReimbursablesMaterials TestingContingencyTOTAL
NLReplace 500 ton chiller$500,000 $35,000 $2,450 $1,050   $25,000 $125,000 $688,500
NLReplace Heating Hot Water Boilers$200,000 $14,000 $980 $420   $10,000 $50,000 $275,400
NLUpgrade Building HVAC Automation System$350,000 $24,500 $1,715 $735   $17,500 $87,500 $481,950
NLConstruction at NL West$2,000,000       $500,000 $2,500,000
BHReplace Electrical Panels/Switchgear$675,000 $47,250 $3,308 $1,418   $33,750 $168,750 $929,475
BHUpgrade Building HVAC Automation System$1,400,000 $98,000 $6,860 $2,940   $70,000 $350,000 $2,285,697
BHDesign to Replace Fire Alarm$250,000 $17,500 $1,225 $525    $62,500 $331,750
BHReplace AHU$450,000 $31,500 $2,205 $945   $22,500 $112,500 $619,650
RLReplace/Repair Parking Lot$400,000 $28,000 $1,960 $840   $20,000 $100,000 $550,800
RLWeatherproof El Paso Facade$300,000 $21,000 $1,470 $630   $15,000 $75,000 $413,100
MVReplace AHU$430,000 $30,100 $2,107 $903   $21,500 $107,500 $592,110
MVReplace Interior Sanitary Sewer Line - West side$350,000 $24,500 $1,715 $735   $17,500 $87,500 $481,950
CVReplace/Repair Parking Lot$800,000 $56,000 $3,920 $1,680   $40,000 $200,000 $1,101,600
CVReplace/Install Fire Sprinklers in Building E$1,200,000 $84,000 $5,880 $2,520   $60,000 $300,000 $1,652,400
CVAccess Control Conversion$2,700,000      $135,000 $675,000 $3,510,000
EFReplace Fire Alarm -- ph 2$1,400,000      $70,000 $350,000 $1,820,000
EFDesign to Replace Electrical Panels/Switchgear$120,000 $8,400 $588 $252    $30,000 $159,240
EFReplace Exterior Storefront Doors - ph1$468,000 $32,760 $2,293 $983   $23,400 $117,000 $644,728
ECReplace RTU$435,000       $108,750 $543,750
ECReplace RTUs (Culinary)$280,000      $14,000 $70,000 $364,000
ECUpgrade Building HVAC Automation System (Culinary)$200,000 $14,000 $980 $420    $50,000 $265,400
BJPNew Cooling Towers (add redundancy)$500,000 $35,000 $2,450 $1,050   $25,000 $125,000 $688,500
DCCollege Wide Moves (Renovations, furniture, etc.)$1,500,000        $1,500,000
DCPower Factor Correction$575,000       $25,000 $600,000
DCRebranding$1,500,000        $1,500,000
DCContingency        $500,000
$25,000,000