Cities, counties and hospital districts with additional sales tax:

Amount of additional sales tax collected and spent on M&O

expenses in 2003.  Enter amount from full year's sales tax revenue

spent for M&O in 2003 fiscal year, if any.  Other units, enter "0".

Counties exclude any amount that was spent for economic

development grants from the amount of sales tax spent.

Counties:  Enter the amount for the state criminal justice mandate.  If

second or later year, the amount is for increased cost above last

year's amount.  Other units, enter "0."

Transferring function: If discontinuing all of a department, function

or activity and transferring it to another unit by written contract,

enter the amount spent by the unit discontinuing the function in the

12 months preceding the month of this calculation.  If the unit did

not operate this function for this 12-month period, use the amount

spent in the last full fiscal year in which the unit operated the

function.  The unit discontinuing the function will subtract this

amount in H below.  The unit receiving the function will add this

amount in H below.  Other units, enter "0."

Taxes refunded for years preceding tax year 2003:  Enter the amount

of M&O taxes refunded during the last budget year for tax years

preceding tax year 2003.  Types of refunds include court decisions,

Section 25.25(b) and (c) corrections and Section 31.11 payment

errors.  Do not include refunds for tax year 2003.  This line applies

only to tax years preceding tax year 2003.

Enhanced indigent health care expenditures:  Enter the increased

amount for the current year's enhanced indigent health care

expenditures above the preceding tax year's enhanced indigent health

care expenditures, less any state assistance.

Taxes in tax increment financing (TIF):  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 2004 captured appraised value in

Line 16D, enter "0."  This does not apply to school districts.

Adjusted M&O Taxes.  Add A, B, C, E and F.  For unit with D,

subtract if discontinuing function and add if receiving function.

Subtract G.

SCHOOL DISTRICTS ONLY:  Complete the Texas Education Agency's

worksheet entitled Worksheet to Assist Districts in Calculating Rollback Rate.

Enter amount on line 49 of the TEA worksheet for the 2004-05 M&O

component.

 

Enter line 23 from the Effective Tax Rate Worksheet.  School

districts: Enter line 19.  If a school district did not complete the

Effective Tax Rate Worksheet, the school district does the following

steps (1) to (5) below.

Total 2004 taxable value on the 2004 certified appraisal roll today.

This value includes only certified values and includes the taxable

value of homesteads with school tax ceilings for homeowners age 65

or older or disabled.  Include also the taxable value in reinvestment

zone, but remember that the unit will deposit a portion of the taxes to

a special tax increment fund.

Total 2004 taxable value of properties under protest.  The chief

appraiser certifies a list of properties still under ARB protest.  The

list shows the 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.

Total 2004 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 the time of appraisal roll certification.  These

properties also are not on the list of properties that are still under

protest.  On this list, 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.

2004 taxable value of homesteads with tax ceilings.  This includes

homeowners age 65 or older or disabled.

2004 taxable value.  Add lines (1), (2) and (3) and subtract (4) and

enter above at A.

School districts:  Subtract the 2004 captured appraised value of real

property taxable by the school district in a tax increment financing

zone for which the 2004 taxes will be deposited into the tax

increment fund. Also, subtract any new property value that is subject

to a Chapter 313 tax limitation agreement.  Other units, enter "0."

2004 effective maintenance and operations rate.  Divide line 28H by line 30C

and multiply by $100.  School districts:  Divide line 29 by line 30C and multiply

by $100. (/$100)

2004 rollback maintenance and operation rate.  County, cities and others:

Multiply line 31 by 1.08.  School districts:  Add $0.06 to line 31. (See lines 50 to

53 for additional rate for pollution control expenses and lines 54 to 57 for

additional rate for school employee health program.) (/$100)

 

 

Total 2004 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 unit's budget as M&O expenses.

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 (or additional

sales tax revenue).  Do not include appraisal district budget payments.  List the

debt in "Schedule B: Debt Service."  If using unencumbered funds, subtract

unencumbered fund amount used from total debt and list remainder.  School

districts do not have a Schedule B requirement.  School districts subtract state

aid received for paying principal and interest on debt for facilities through the

existing debt allotment (EDA) program and/or instructional facilities allotment

(IFA) program.

Certified 2003 excess debt collections.  Enter the amount certified by the

collector.

Certified 2004 anticipated collection rate.  Enter the rate certified by the

collector.  If the rate is 100 percent or greater, enter 100 percent.

2004 total taxable value.  Enter the amount on line 19.  School districts: Enter

line 30C.

COUNTIES ONLY.  Add together the rollback tax rates for each type of tax the

county levies.  The total is the 2004 county rollback tax rate.

A taxing unit that adopted the additional sales tax must complete the lines for the Additional Sales Tax Rate.  A taxing unit

seeking additional rollback protection for pollution control expenses completes the Additional Rollback Protection for

Pollution Control. A school district seeking additional rollback protection for expenses with the school employee health

program completes the Additional Rollback Protection for School Employee Health Program.