Johnson County Offices will be Closed on Tuesday and Wednesday, December 24th and 25th for Christmas
2024 Property Taxes are Available Online
Truth in Taxation Summary
Texas Property Tax Code Section 26.16
Johnson County Tax Office | |||||||
---|---|---|---|---|---|---|---|
Taxing Entity | Adopted Tax Rate | Maintenance Operations Rate | Debt Rate | No-New Revenue Tax Rate | No-New-Revenue Maintenance and Operations Rate | Voter-Approval Tax Rate | |
ALVARADO, CITY OF | |||||||
Tax Year 2024 | 0.782572 | 0.636018 | 0.146554 | 0.782572 | 0.595342 | 0.778689 | |
Tax Year 2023 | 0.811895 | 0.611828 | 0.200067 | 0.682476 | 0.531664 | 0.757217 | |
Tax Year 2022 | 0.812696 | 0.631796 | 0.180900 | 0.742571 | 0.540512 | 0.750406 | |
Tax Year 2021 | 0.812696 | 0.589013 | 0.223683 | 0.774124 | 0.553818 | 0.812696 | |
Tax Year 2020 | 0.751419 | 0.532022 | 0.219397 | 0.740689 | 0.657279 | 0.751419 | |
ALVARADO ISD | |||||||
Tax Year 2024 | 1.166900 | 0.666900 | 0.500000 | 1.171390 | 0.718160 | 1.166900 | |
Tax Year 2023 | 1.169200 | 0.669200 | 0.500000 | 1.201130 | 0.711300 | 1.169200 | |
Tax Year 2022 | 1.354600 | 0.854600 | 0.500000 | 1.280470 | 0.000000 | 1.354600 | |
Tax Year 2021 | 1.372000 | 0.872000 | 0.500000 | 1.346800 | 0.000000 | 1,372.000000 | |
Tax Year 2020 | 1.466400 | 0.966400 | 0.500000 | 1.528930 | 0.000000 | 1.466400 | |
BURLESON, CITY OF | |||||||
Tax Year 2024 | 0.662700 | 0.470400 | 0.192300 | 0.623900 | 0.439100 | 0.662700 | |
Tax Year 2023 | 0.632500 | 0.440200 | 0.192300 | 0.593600 | 0.425400 | 0.672400 | |
Tax Year 2022 | 0.657200 | 0.464900 | 0.192300 | 0.621800 | 0.455000 | 0.697100 | |
Tax Year 2021 | 0.685900 | 0.497400 | 0.188500 | 0.685900 | 0.495900 | 0.719800 | |
Tax Year 2020 | 0.711100 | 0.518700 | 0.192400 | 0.700600 | 0.518700 | 0.729200 | |
BURLESON ISD | |||||||
Tax Year 2024 | 1.255200 | 0.755200 | 0.500000 | 1.225900 | 0.616900 | 1.255200 | |
Tax Year 2023 | 1.257500 | 0.757500 | 0.500000 | 1.330490 | 0.000000 | 1.257500 | |
Tax Year 2022 | 1.442900 | 0.942900 | 0.500000 | 1.337100 | 0.000000 | 1.442900 | |
Tax Year 2021 | 1.494600 | 0.994600 | 0.500000 | 1.451640 | 0.000000 | 1.494600 | |
Tax Year 2020 | 1.538300 | 1.038300 | 0.500000 | 1.519430 | 0.000000 | 1.538300 | |
CLEBURNE, CITY OF | |||||||
Tax Year 2024 | 0.588504 | 0.560639 | 0.027865 | 0.561511 | 0.541681 | 0.588504 | |
Tax Year 2023 | 0.581318 | 0.559708 | 0.021610 | 0.562985 | 0.540781 | 0.581318 | |
Tax Year 2022 | 0.640476 | 0.610686 | 0.029790 | 0.635579 | 0.583912 | 0.640476 | |
Tax Year 2021 | 0.690498 | 0.629748 | 0.060750 | 1.451640 | 0.608454 | 1.494600 | |
Tax Year 2020 | 0.760092 | 0.649701 | 0.110391 | 0.770197 | 0.633854 | 0.766429 | |
CLEBURNE ISD | |||||||
Tax Year 2024 | 1.211900 | 0.757500 | 0.454400 | 1.176900 | 0.741040 | 1.211900 | |
Tax Year 2023 | 1.211900 | 0.757500 | 0.454400 | 1.285310 | 0.000000 | 1.211900 | |
Tax Year 2022 | 1.397300 | 0.942900 | 0.454400 | 1.349110 | 0.000000 | 1.397300 | |
Tax Year 2021 | 1.448600 | 0.994200 | 0.454400 | 1.434980 | 0.000000 | 1.448600 | |
Tax Year 2020 | 1.514700 | 1.054700 | 0.460000 | 1.538380 | 0.000000 | 1.514700 | |
CROWLEY, CITY OF | |||||||
Tax Year 2024 | 0.608300 | 0.477260 | 0.131040 | 0.585852 | 0.448624 | 0.595365 | |
Tax Year 2023 | 0.594890 | 0.459734 | 0.135156 | 0.556294 | 0.429509 | 0.579697 | |
Tax Year 2022 | 0.645203 | 0.499736 | 0.145467 | 0.000000 | 0.000000 | 0.000000 | |
Tax Year 2021 | 0.729545 | 0.526103 | 0.203442 | 0.693124 | 0.508313 | 0.729546 | |
Tax Year 2020 | 0.699806 | 0.512910 | 0.186896 | 0.672196 | 0.474918 | 0.699807 | |
CROWLEY ISD | |||||||
Tax Year 2024 | 1.255200 | 0.755200 | 0.500000 | 1.262152 | 0.776350 | 1.265187 | |
Tax Year 2023 | 1.257500 | 0.757500 | 0.500000 | 1.195608 | 0.000000 | 1.319110 | |
Tax Year 2022 | 1.442900 | 0.942900 | 0.500000 | 0.000000 | 0.000000 | 0.000000 | |
Tax Year 2021 | 1.484100 | 0.984100 | 0.500000 | 1.427829 | 0.000000 | 1.484358 | |
Tax Year 2020 | 1.539800 | 1.039800 | 0.500000 | 1.553445 | 0.000000 | 1.551520 | |
GODLEY, CITY OF | |||||||
Tax Year 2024 | 0.514456 | 0.514456 | 0.000000 | 0.514456 | 0.523228 | 0.582369 | |
Tax Year 2023 | 0.516064 | 0.516064 | N/A | 0.419177 | 0.423903 | 0.526064 | |
Tax Year 2022 | 0.454124 | 0.454124 | N/A | 0.385535 | 0.388244 | 0.505473 | |
Tax Year 2021 | 0.490390 | 0.490390 | N/A | 0.490391 | 0.492463 | 0.565219 | |
Tax Year 2020 | 0.540000 | 0.540000 | N/A | 0.497500 | 0.600900 | 0.569600 | |
GODLEY ISD | |||||||
Tax Year 2024 | 1.286900 | 0.786900 | 0.500000 | 1.290460 | 0.847910 | 1.286900 | |
Tax Year 2023 | 1.289200 | 0.789200 | 0.500000 | 1.374780 | 0.736530 | 1.289200 | |
Tax Year 2022 | 1.474600 | 0.974600 | 0.500000 | 1.281110 | 0.000000 | 1.474600 | |
Tax Year 2021 | 1.492000 | 0.992000 | 0.500000 | 1.383960 | 0.000000 | 1.372000 | |
Tax Year 2020 | 1.466400 | 0.966400 | 0.500000 | 1.550400 | 0.000000 | 1.466400 | |
GRANBURY ISD | |||||||
Tax Year 2024 | 0.931900 | 0.786900 | 0.145000 | 0.903547 | 0.691280 | 0.957071 | |
Tax Year 2023 | 0.934200 | 0.789200 | 0.145000 | 0.000000 | 0.000000 | 0.000000 | |
Tax Year 2022 | 0.999600 | 0.854600 | 0.145000 | 0.000000 | 0.000000 | 0.000000 | |
Tax Year 2021 | 1.088800 | 0.943800 | 0.145000 | 1.087193 | 0.000000 | 1.103727 | |
Tax Year 2020 | 1.111400 | 0.966400 | 0.145000 | 1.119420 | 0.000000 | 1.164897 | |
GRANDVIEW, CITY OF | |||||||
Tax Year 2024 | 0.650000 | 0.520688 | 0.129312 | 0.619455 | 0.539387 | 0.768637 | |
Tax Year 2023 | 0.650000 | 0.562636 | 0.087364 | 0.557180 | 0.510582 | 0.714970 | |
Tax Year 2022 | 0.650000 | 0.593130 | 0.056870 | 0.615543 | 0.363985 | 0.758764 | |
Tax Year 2021 | 0.760566 | 0.465969 | 0.294597 | 0.730044 | 0.431454 | 0.750956 | |
Tax Year 2020 | 0.771282 | 0.455768 | 0.315514 | 0.780414 | 0.431087 | 0.781087 | |
GRANDVIEW ISD | |||||||
Tax Year 2024 | 0.996600 | 0.786900 | 0.209700 | 1.020700 | 0.785860 | 0.996600 | |
Tax Year 2023 | 0.998900 | 0.789200 | 0.209700 | 1.030270 | 0.638350 | 0.878900 | |
Tax Year 2022 | 1.105900 | 0.854600 | 0.251300 | 1.041620 | 0.000000 | 1.105920 | |
Tax Year 2021 | 1.178100 | 0.872000 | 0.306100 | 1.030880 | 0.000000 | 1.178100 | |
Tax Year 2020 | 1.133100 | 0.907000 | 0.226100 | 1.201600 | 0.000000 | 1.133100 | |
HILL COLLEGE - ALVARADO ISD | |||||||
Tax Year 2024 | 0.048242 | 0.048242 | 0.000000 | 0.044472 | 0.044669 | 0.048242 | |
Tax Year 2023 | 0.044780 | 0.044780 | 0.000000 | 0.041326 | 0.041463 | 0.044780 | |
Tax Year 2022 | 0.049230 | 0.049230 | 0.000000 | 0.045414 | 0.045584 | 0.049230 | |
Tax Year 2021 | 0.050000 | 0.050000 | 0.000000 | 0.046744 | 0.047047 | 0.050810 | |
Tax Year 2020 | 0.050000 | 0.050000 | 0.000000 | 0.048899 | 0.048969 | 0.052886 | |
HILL COLLEGE - CLEBURNE ISD | |||||||
Tax Year 2024 | 0.050000 | 0.050000 | 0.000000 | 0.046122 | 0.046319 | 0.050024 | |
Tax Year 2023 | 0.047046 | 0.047046 | 0.000000 | 0.043252 | 0.043562 | 0.047046 | |
Tax Year 2022 | 0.049847 | 0.049847 | 0.000000 | 0.045948 | 0.046155 | 0.049847 | |
Tax Year 2021 | 0.050000 | 0.050000 | 0.000000 | 0.046371 | 0.046492 | 0.050211 | |
Tax Year 2020 | 0.048692 | 0.048692 | 0.000000 | 0.044958 | 0.045086 | 0.048692 | |
HILL COLLEGE - GODLEY ISD | |||||||
Tax Year 2024 | 0.023218 | 0.023218 | 0.000000 | 0.021355 | 0.021499 | 0.023218 | |
Tax Year 2023 | 0.021423 | 0.021423 | 0.000000 | 0.021423 | 0.021857 | 0.023605 | |
Tax Year 2022 | 0.024210 | 0.024210 | 0.000000 | 0.022222 | 0.022417 | 0.024210 | |
Tax Year 2021 | 0.026092 | 0.026092 | 0.000000 | 0.023948 | 0.024160 | 0.026092 | |
Tax Year 2020 | 0.025422 | 0.025422 | 0.000000 | 0.023457 | 0.023539 | 0.025422 | |
HILL COLLEGE - GRANDVIEW ISD | |||||||
Tax Year 2024 | 0.049715 | 0.049715 | 0.000000 | 0.045672 | 0.046033 | 0.049715 | |
Tax Year 2023 | 0.044393 | 0.044393 | 0.000000 | 0.040550 | 0.041105 | 0.044393 | |
Tax Year 2022 | 0.047223 | 0.047223 | 0.000000 | 0.043524 | 0.043725 | 0.047223 | |
Tax Year 2021 | 0.050000 | 0.050000 | 0.000000 | 0.046411 | 0.046582 | 0.050308 | |
Tax Year 2020 | 0.050000 | 0.050000 | 0.000000 | 0.049741 | 0.049877 | 0.053867 | |
HILL COLLEGE - JOSHUA ISD | |||||||
Tax Year 2024 | 0.050000 | 0.050000 | 0.000000 | 0.046922 | 0.047145 | 0.050916 | |
Tax Year 2023 | 0.048091 | 0.048091 | 0.000000 | 0.044306 | 0.044529 | 0.048091 | |
Tax Year 2022 | 0.050000 | 0.050000 | 0.000000 | 0.046008 | 0.046317 | 0.050022 | |
Tax Year 2021 | 0.049928 | 0.049928 | 0.000000 | 0.046052 | 0.046230 | 0.049928 | |
Tax Year 2020 | 0.050000 | 0.050000 | 0.000000 | 0.046818 | 0.047028 | 0.050790 | |
HILL COLLEGE - KEENE ISD | |||||||
Tax Year 2024 | 0.042849 | 0.042849 | 0.000000 | 0.042776 | 0.042874 | 0.046303 | |
Tax Year 2023 | 0.042922 | 0.042922 | 0.000000 | 0.039669 | 0.039743 | 0.042922 | |
Tax Year 2022 | 0.043503 | 0.043503 | 0.000000 | 0.043503 | 0.043727 | 0.047225 | |
Tax Year 2021 | 0.049548 | 0.049548 | 0.000000 | 0.047266 | 0.047339 | 0.051126 | |
Tax Year 2020 | 0.049548 | 0.049548 | 0.000000 | 0.045804 | 0.045878 | 0.049548 | |
HILL COLLEGE - RIO VISTA ISD | |||||||
Tax Year 2024 | 0.030727 | 0.030727 | 0.000000 | 0.028156 | 0.028451 | 0.030727 | |
Tax Year 2023 | 0.029441 | 0.029441 | 0.000000 | 0.026998 | 0.027261 | 0.029441 | |
Tax Year 2022 | 0.031778 | 0.031778 | 0.000000 | 0.043503 | 0.043727 | 0.047225 | |
Tax Year 2021 | 0.033478 | 0.033478 | 0.000000 | 0.033478 | 0.033609 | 0.033478 | |
Tax Year 2020 | 0.035391 | 0.035391 | 0.000000 | 0.035391 | 0.035518 | 0.038359 | |
HILL COLLEGE - VENUS ISD | |||||||
Tax Year 2024 | 0.039327 | 0.039327 | 0.000000 | 0.036288 | 0.036414 | 0.039327 | |
Tax Year 2023 | 0.038098 | 0.038098 | 0.000000 | 0.034966 | 0.035276 | 0.038098 | |
Tax Year 2022 | 0.039827 | 0.039827 | 0.000000 | 0.036774 | 0.036877 | 0.039827 | |
Tax Year 2021 | 0.047245 | 0.047245 | 0.000000 | 0.043562 | 0.043746 | 0.047245 | |
Tax Year 2020 | 0.050000 | 0.050000 | 0.000000 | 0.048166 | 0.048305 | 0.052169 | |
JOHNSON COUNTY | |||||||
Tax Year 2024 | 0.329276 | 0.322595 | 0.006681 | 0.329657 | 0.327762 | 0.347989 | |
Tax Year 2023 | 0.335000 | 0.328604 | 0.006396 | 0.325152 | 0.322732 | 0.349629 | |
Tax Year 2022 | 0.368455 | 0.361000 | 0.007455 | 0.339449 | 0.335599 | 0.384780 | |
Tax Year 2021 | 0.379700 | 0.370153 | 0.009547 | 0.358301 | 0.359027 | 0.381139 | |
Tax Year 2020 | 0.384700 | 0.375159 | 0.009541 | 0.383059 | 0.379847 | 0.419775 | |
JOHNSON COUNTY EMERGENCY SERVICE DISTRICT #1 | |||||||
Tax Year 2024 | 0.057513 | 0.054982 | 0.002531 | 0.052740 | 0.052978 | 0.057514 | |
Tax Year 2023 | 0.054201 | 0.054201 | 0.000000 | 0.051985 | 0.052370 | 0.054202 | |
Tax Year 2022 | 0.060000 | 0.060000 | 0.000000 | 0.053795 | 0.054040 | 0.061092 | |
Tax Year 2021 | 0.060000 | 0.060000 | 0.000000 | 0.055563 | 0.055771 | 0.060232 | |
Tax Year 2020 | 0.060000 | 0.060000 | 0.000000 | 0.059980 | 0.060120 | 0.064929 | |
JOHNSON COUNTY FARM TO MARKET LATERAL ROAD | |||||||
Tax Year 2024 | 0.050000 | 0.050000 | 0.000000 | 0.049619 | 0.049940 | 0.050000 | |
Tax Year 2023 | 0.050000 | 0.050000 | 0.000000 | 0.041084 | 0.041431 | 0.050000 | |
Tax Year 2022 | 0.046545 | 0.046545 | 0.000000 | 0.035941 | 0.036294 | 0.046545 | |
Tax Year 2021 | 0.040300 | 0.040300 | 0.000000 | 0.037722 | 0.038128 | 0.039462 | |
Tax Year 2020 | 0.040300 | 0.040300 | 0.000000 | 0.039979 | 0.040358 | 0.043586 | |
JOSHUA, CITY OF | |||||||
Tax Year 2024 | 0.689468 | 0.512618 | 0.176850 | 0.635873 | 0.491942 | 0.690213 | |
Tax Year 2023 | 0.651229 | 0.501025 | 0.150204 | 0.644313 | 0.483282 | 0.651229 | |
Tax Year 2022 | 0.711493 | 0.522031 | 0.189462 | 0.663745 | 0.504378 | 0.717950 | |
Tax Year 2021 | 0.711493 | 0.535994 | 0.175499 | 0.711493 | 0.535994 | 0.717950 | |
Tax Year 2020 | 0.761240 | 0.576050 | 0.185190 | 0.761240 | 0.551133 | 0.755612 | |
JOSHUA ISD | |||||||
Tax Year 2024 | 1.257500 | 0.757500 | 0.500000 | 1.046250 | 0.769560 | 1.257500 | |
Tax Year 2023 | 1.087200 | 0.757500 | 0.329700 | 1.234170 | 0.841050 | 1.087200 | |
Tax Year 2022 | 1.272600 | 0.942900 | 0.329700 | 1.212260 | 0.000000 | 1.272600 | |
Tax Year 2021 | 1.290000 | 0.960300 | 0.329700 | 1.275160 | 0.000000 | 1.260000 | |
Tax Year 2020 | 1.396000 | 1.024300 | 0.371700 | 1.407700 | 0.000000 | 1.396000 | |
KEENE, CITY OF | |||||||
Tax Year 2024 | 0.834134 | 0.731484 | 0.102650 | 0.826578 | 0.737193 | 0.968231 | |
Tax Year 2023 | 0.834134 | 0.742484 | 0.091650 | 0.746440 | 0.660578 | 0.879792 | |
Tax Year 2022 | 0.834134 | 0.737085 | 0.097049 | 0.751033 | 0.667771 | 0.938578 | |
Tax Year 2021 | 0.844134 | 0.747134 | 0.097000 | 0.975629 | 0.865264 | 0.994521 | |
Tax Year 2020 | 0.854134 | 0.756813 | 0.097321 | 0.816463 | 0.731221 | 0.854134 | |
KEENE ISD | |||||||
Tax Year 2024 | 1.046400 | 0.823800 | 0.222600 | 1.039750 | 0.851760 | 1.046400 | |
Tax Year 2023 | 1.048900 | 0.826300 | 0.222600 | 1.142430 | 0.000000 | 1.048900 | |
Tax Year 2022 | 1.165470 | 0.942900 | 0.222570 | 1.094750 | 0.000000 | 1.165470 | |
Tax Year 2021 | 1.231270 | 1.008700 | 0.222570 | 1.221280 | 0.000000 | 1.231270 | |
Tax Year 2020 | 1.285800 | 1.054700 | 0.231100 | 1.196500 | 0.000000 | 1.285800 | |
MANSFIELD, CITY OF | |||||||
Tax Year 2024 | 0.645000 | 0.421871 | 0.223129 | 0.668840 | 0.441610 | 0.700254 | |
Tax Year 2023 | 0.659293 | 0.436164 | 0.223129 | 0.608836 | 0.431077 | 0.711330 | |
Tax Year 2022 | 0.680000 | 0.464434 | 0.215566 | 0.000000 | 0.000000 | 0.000000 | |
Tax Year 2021 | 0.690000 | 0.465001 | 0.224999 | 0.681442 | 0.463023 | 0.704227 | |
Tax Year 2020 | 0.690000 | 0.461256 | 0.228744 | 0.765053 | 0.505689 | 0.752132 | |
MANSFIELD ISD | |||||||
Tax Year 2024 | 1.146900 | 0.786900 | 0.360000 | 1.123051 | 0.719900 | 1.146900 | |
Tax Year 2023 | 1.149200 | 0.789200 | 0.360000 | 1.126549 | 0.000000 | 1.149200 | |
Tax Year 2022 | 1.334600 | 0.974600 | 0.360000 | 0.000000 | 0.000000 | 0.000000 | |
Tax Year 2021 | 1.418300 | 1.058300 | 0.360000 | 1.340090 | 0.000000 | 1.433850 | |
Tax Year 2020 | 1.446400 | 0.956400 | 0.490000 | 1.456000 | 0.000000 | 1.446400 | |
RIO VISTA, CITY OF | |||||||
Tax Year 2024 | 1.006118 | 0.650000 | 0.356118 | 0.418522 | 0.333614 | 0.710466 | |
Tax Year 2023 | 0.436333 | 0.346800 | 0.089533 | 0.334569 | 0.335073 | 0.436466 | |
Tax Year 2022 | 0.399317 | 0.399317 | 0.000000 | 0.462236 | 0.358757 | 0.399450 | |
Tax Year 2021 | 0.502741 | 0.388269 | 0.114472 | 0.502741 | 0.388668 | 0.530878 | |
Tax Year 2020 | 0.527606 | 0.403884 | 0.123722 | 0.557579 | 0.403884 | 0.541741 | |
RIO VISTA ISD | |||||||
Tax Year 2024 | 1.180990 | 0.755200 | 0.425790 | 1.124610 | 0.764500 | 1.180990 | |
Tax Year 2023 | 1.183300 | 0.757500 | 0.425800 | 1.201910 | 1.036560 | 1.183300 | |
Tax Year 2022 | 1.322990 | 0.967200 | 0.355790 | 1.272390 | 0.000000 | 1.322990 | |
Tax Year 2021 | 1.322990 | 0.967200 | 0.355790 | 1.317220 | 0.000000 | 1.322990 | |
Tax Year 2020 | 1.397390 | 1.041600 | 0.355790 | 1.480460 | 0.000000 | 1.397390 | |
VENUS, CITY OF | |||||||
Tax Year 2024 | 0.738059 | 0.598105 | 0.139954 | 0.682136 | 0.575976 | 0.738059 | |
Tax Year 2023 | 0.754842 | 0.607329 | 0.147513 | 0.709264 | 0.547820 | 0.719639 | |
Tax Year 2022 | 0.754842 | 0.569914 | 0.184928 | 0.699511 | 0.545421 | 0.754842 | |
Tax Year 2021 | 0.807224 | 0.628408 | 0.178816 | 0.726805 | 0.596795 | 0.807224 | |
Tax Year 2020 | 0.838991 | 0.686091 | 0.152900 | 0.804110 | 0.702188 | 0.838991 | |
VENUS ISD | |||||||
Tax Year 2024 | 1.178400 | 0.748400 | 0.430000 | 1.110670 | 0.773220 | 1.178400 | |
Tax Year 2023 | 1.180700 | 0.750700 | 0.430000 | 1.321560 | 0.648790 | 1.180700 | |
Tax Year 2022 | 1.366100 | 0.936100 | 0.430000 | 1.092200 | 0.000000 | 1.366100 | |
Tax Year 2021 | 1.383500 | 0.953500 | 0.430000 | 1.223380 | 0.000000 | 1.383500 | |
Tax Year 2020 | 1.421300 | 0.991300 | 0.430000 | 1.427200 | 0.000000 | 1.421300 |
§ 26.16 PROPERTY TAX CODE
The county is providing this table of property tax rate information as a service to the residents of the county. Each individual taxing unit is responsible for calculating the property tax rates listed in this table pertaining to that taxing unit and providing that information to the county.
The adopted tax rate is the tax rate adopted by the governing body of a taxing unit.
The maintenance and operations rate is the component of the adopted tax rate of a taxing unit that will impose the amount of taxes needed to fund maintenance and operation expenditures of the taxing unit for the following year.
The debt rate is the component of the adopted tax rate of a taxing unit that will impose the amount of taxes needed to fund the taxing unit’s debt service for the following year.
The no-new-revenue tax rate is the tax rate that would generate the same amount of revenue in the current tax year as was generated by a taxing unit’s adopted tax rate in the preceding tax year from property that is taxable in both the current tax year and the preceding tax year.
The no-new-revenue maintenance and operations rate is the tax rate that would generate the same amount of revenue for maintenance and operations in the current tax year as was generated by a taxing unit’s maintenance and operations rate in the preceding tax year from property that is taxable in both the current tax year and the preceding tax year.
The voter-approval tax rate is the highest tax rate a taxing unit may adopt before requiring voter approval at an election. An election will automatically be held if a taxing unit wishes to adopt a tax rate in excess of the taxing unit’s voter-approval tax rate.