Truth in Taxation

The City complies with the Truth in Taxation requirements established under the Texas Tax Code to ensure transparency and public participation in the property tax rate adoption process. These requirements are intended to provide taxpayers with clear and timely information regarding proposed tax rates and the potential impact on tax revenues.

This page is provided to assist property owners in understanding the City’s tax rate adoption process and their opportunity to participate before final action is taken by the City Council.

Purpose of Truth in Taxation

Truth in Taxation laws require Texas cities to disclose proposed property tax rates and to provide public notice and hearings prior to adoption. These provisions are designed to promote accountability by allowing taxpayers to review proposed rates and comment on them before they are finalized.

The process ensures that taxpayers are informed when a proposed tax rate would result in an increase in property tax revenue above the prior year’s level.

Property Tax Rates

Each year, the City calculates and considers several tax rates as required by state law, including the no-new-revenue tax rate and the voter-approval tax rate. These rates are based on the City’s total taxable value and are intended to provide transparency regarding the relationship between tax rates and revenue.

Changes in individual property tax bills may result from fluctuations in property values, exemptions, or adopted tax rates.

Public Notices and Hearings

In accordance with the Texas Tax Code, the City provides public notice of proposed tax rates and scheduled public hearings. Notices include information required by law to assist taxpayers in understanding the proposed rate and its effect on property tax revenues.

Public hearings are conducted to receive comments from residents and property owners prior to the adoption of the tax rate.

Adoption of the Tax Rate

Following the required notice and public hearing process, the City Council adopts the property tax rate for the fiscal year. The adopted rate supports the City’s operating budget and capital needs as approved by the governing body.

Final tax rate information is maintained for public review to ensure continued transparency and compliance with state law.