2006 Truth-In-Taxation
A Guide for Setting Tax Rates for Taxing Units Other Than School Districts
The Comptroller of Public Accounts is authorized in law to offer professional and technical assistance to taxpayers, appraisal districts, appraisal review boards, and taxing units in limited situations. The Truth-in-Taxation Manual is not required by law and is provided to local taxing units as part of the Comptroller's efforts to offer technical assistance. The information contained in this publication is advisory only and is subject to change by the Texas Legislature. The information should not be construed as offering legal advice or directing officials in setting tax rates. Legal counsel must advise political subdivisions in matters related to public notices, hearings, effective and rollback tax rate calculations, and questions of law. Part 1 - Truth-in-Taxation Overview
Part 2 - The Effective Tax Rate
Part 3 - The Rollback Tax Rate
Part 4 - The Additional Sales Tax
Part 5 - Required Notices and Hearings
Part 6 - Rollback Elections
Appendix 1: 2006 Planning Calendar
Appendix 2: 2006 Effective Tax Rate Worksheet
Appendix 3: 2006 Rollback Tax Rate Worksheet
Appendix 4: Additional Sales Tax Rate
Appendix 5: Additional Rollback Protection for Pollution Control
Appendix 6: Water District Tax Rate Rollback Worksheet
Appendix 7: Notice of Effective Tax Rate (for use by most taxing units) - Form #50-212
Appendix 8: Notice of Effective Tax Rate (for use by counties) - Form #50-211
Appendix 9: Statement of Increase/Decrease - Form #50-179
Appendix 10: Notice of Public Hearing on Tax Increase - Form #50-197
Appendix 11: Notice of Vote on Tax Rate - Form #50-198
Appendix 12: Small Taxing Unit Notice (Sample)
Appendix 13: Water District Notice of Public Hearing on Tax Rate - Form #50-3-4
The 2006 Truth-In-Taxation (4.1 MB) is also available in PDF format. If you do not already have Adobe Acrobat Reader, you will need to download the latest version to view and print this manual.
