Truth in Taxation Summary

Smith 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
OVERTON MUNICIPAL CEMETERY
Tax Year N/A	0.000000	N/A	N/A	N/A	N/A	N/A
ARP, CITY OF
Tax Year 2024	0.585309	0.456038	0.129271	0.497618	0.440448	0.585309
Tax Year 2023	0.519888	0.459835	0.060053	0.555916	0.444286	0.519890
Tax Year 2022	0.613359	0.489854	0.123505	0.590344	0.462713	0.613360
Tax Year 2021	0.671836	0.526050	0.145786	0.659442	0.508577	0.682784
Tax Year 2020	0.707162	0.544745	0.162417	0.707162	0.536585	0.717783
ARP, ISD
Tax Year 2024	1.095200	0.755200	0.340000	1.078259	0.755200	1.095200
Tax Year 2023	1.097500	0.757500	0.340000	1.222039	0.757500	1.097500
Tax Year 2022	1.282900	0.942900	0.340000	1.158469	0.942900	1.282901
Tax Year 2021	1.352800	1.012800	0.340000	1.341143	1.012800	1.352817
Tax Year 2020	1.392700	1.052700	0.340000	1.423198	1.052700	1.424200
BULLARD, CITY OF
Tax Year 2024	0.557822	0.254161	0.303661	0.529514	0.245567	0.568471
Tax Year 2023	0.562456	0.258794	0.303662	0.528521	0.250043	0.572427
Tax Year 2022	0.570788	0.269287	0.301501	0.511089	0.253161	0.580760
Tax Year 2021	0.595599	0.294097	0.301502	0.585949	0.290678	0.612837
Tax Year 2020	0.595599	0.294097	0.301502	0.565289	0.284153	0.595601
BULLARD, I S D
Tax Year 2024	1.246900	0.746900	0.500000	1.189186	0.746900	1.271976
Tax Year 2023	1.249200	0.749200	0.500000	1.288220	0.749200	1.249200
Tax Year 2022	1.434600	0.934600	0.500000	1.180103	0.934600	1.518652
Tax Year 2021	1.356300	0.952000	0.404300	1.294059	0.952000	1.356312
Tax Year 2020	1.375300	0.995300	0.380000	1.373630	0.995300	1.427300
CHAPEL HILL, ISD
Tax Year 2024	1.105100	0.725100	0.380000	1.090535	0.725100	1.105100
Tax Year 2023	1.105100	0.725100	0.380000	0.934177	0.725100	1.105099
Tax Year 2022	1.020500	0.910500	0.110000	0.098153	0.910500	1.020500
Tax Year 2021	1.099000	0.989000	0.110000	1.158150	0.989000	1.099000
Tax Year 2020	1.099000	0.989000	0.110000	1.105685	0.989000	1.100300
EAST TEXAS MUD
Tax Year 2024	0.221157	0.041157	0.180000	0.000000	0.043938	0.221157
Tax Year 2023	0.225540	0.044816	0.180724	0.000000	0.044816	0.281064
Tax Year 2022	0.243392	0.048370	0.195022	0.000000	0.000000	0.243392
Tax Year 2021	0.250000	0.050000	0.200000	0.221752	0.049236	0.262096
Tax Year 2020	0.238717	0.053000	0.185717	0.255249	0.053647	0.241242
GLADEWATER, ISD
Tax Year 2024	1.020211	0.755200	0.265011	0.981002	0.755200	1.020211
Tax Year 2023	1.002449	0.757500	0.244949	1.110637	0.757500	1.002449
Tax Year 2022	1.285596	0.977100	0.308496	1.217655	0.909159	1.285596
Tax Year 2021	1.449700	1.083400	0.366300	1.510880	1.083400	1.456969
Tax Year 2020	1.449700	1.054700	0.395000	1.397564	1.068400	1.464453
KILGORE, COLLEGE
Tax Year 2024	0.180000	0.146278	0.033722	0.168847	0.135646	0.180219
Tax Year 2023	0.175000	0.140030	0.034970	0.149481	0.129668	0.175010
Tax Year 2022	0.175000	0.151270	0.023730	0.151860	0.152470	0.188390
Tax Year 2021	0.175000	0.175000	N/A	0.182470	0.183490	0.198160
Tax Year 2020	0.175000	0.175000	N/A	0.181190	0.181680	0.196210
LINDALE, CITY OF
Tax Year 2024	0.375120	0.178276	0.196844	0.348428	0.172254	0.375129
Tax Year 2023	0.360000	0.183913	0.176087	0.374686	0.170972	0.353048
Tax Year 2022	0.422950	0.202627	0.220323	0.418043	0.195780	0.422955
Tax Year 2021	0.456891	0.224156	0.232735	0.433829	0.204399	0.456891
Tax Year 2020	0.478500	0.234679	0.243821	0.478534	0.238921	0.491104
LINDALE, I S D
Tax Year 2024	0.951900	0.756900	0.195000	0.927077	0.756900	0.973414
Tax Year 2023	0.954200	0.759200	0.195000	1.080980	0.749200	0.976976
Tax Year 2022	1.169600	0.934600	0.235000	1.066008	0.884600	1.160062
Tax Year 2021	1.192000	0.902000	0.290000	1.171725	0.902000	1.228095
Tax Year 2020	1.258000	0.928000	0.330000	1.248700	0.928000	1.313000
OVERTON, CITY OF
Tax Year 2024	0.420794	0.317311	0.103483	0.420794	0.336692	0.451959
Tax Year 2023	0.517611	0.412364	0.105247	0.532434	0.398420	0.517611
Tax Year 2022	0.519106	0.386734	0.132372	0.596477	0.386734	0.519106
Tax Year 2021	0.739950	0.477259	0.262691	0.711242	0.461120	0.739950
Tax Year 2020	0.733022	0.470339	0.262683	0.694206	0.454434	0.776169
SMITH COUNTY
Tax Year 2024	0.364231	0.294186	0.070045	0.331638	0.282609	0.381353
Tax Year 2023	0.347264	0.294186	0.053078	0.292491	0.262454	0.367151
Tax Year 2022	0.330000	0.294186	0.035814	0.298786	0.278322	0.363047
Tax Year 2021	0.335000	0.310465	0.024535	0.328645	0.302950	0.365062
Tax Year 2020	0.335000	0.307620	0.027380	0.342060	0.436050	0.353670
SMITH CO EMER SERV #1
Tax Year 2024	0.068240	0.068240	0.000000	0.068240	0.068550	0.070949
Tax Year 2023	0.071364	0.071364	0.000000	0.068659	0.068951	0.071364
Tax Year 2022	0.078427	0.078427	N/A	0.056116	0.056236	0.058207
Tax Year 2021	0.063588	0.063588	N/A	0.061194	0.061435	0.063588
Tax Year 2020	0.065300	0.065300	N/A	0.063000	0.063094	0.065303
SMITH CO EMER SERV #2
Tax Year 2024	0.070364	0.070364	0.000000	0.064577	0.064686	0.070364
Tax Year 2023	0.067688	0.067688	0.000000	0.052524	0.052632	0.074248
Tax Year 2022	0.060436	0.060436	N/A	0.060436	0.060488	0.080210
Tax Year 2021	0.068633	0.068633	N/A	0.068633	0.068700	0.086238
Tax Year 2020	0.070000	0.070000	N/A	0.082183	0.082255	0.085134
TROUP, CITY OF
Tax Year 2024	0.599999	0.497112	0.102887	0.586886	0.482127	0.632453
Tax Year 2023	0.544700	0.444760	0.099940	0.491257	0.399234	0.608960
Tax Year 2022	0.710545	0.576922	0.133623	0.710546	0.577684	0.806358
Tax Year 2021	0.816257	0.662626	0.153631	0.817297	0.662628	0.891091
Tax Year 2020	0.829434	0.671710	0.157724	0.831132	0.698890	0.881075
TROUP, I S D
Tax Year 2024	0.836888	0.757500	0.079388	0.976266	0.757500	0.836888
Tax Year 2023	0.827500	0.757500	0.070000	0.834015	0.757500	0.827504
Tax Year 2022	1.044144	0.942900	0.101244	0.951318	0.942900	1.044144
Tax Year 2021	1.166700	1.051700	0.115000	1.185438	1.051700	1.175446
Tax Year 2020	1.169700	1.054700	0.115000	1.252070	1.054700	1.177139
TYLER, CITY OF
Tax Year 2024	0.240085	0.240085	0.000000	0.231319	0.231967	0.240085
Tax Year 2023	0.247920	0.247920	0.000000	0.238928	0.239537	0.247920
Tax Year 2022	0.261850	0.261850	N/A	0.244811	0.245615	0.261850
Tax Year 2021	0.269900	0.269900	N/A	0.255752	0.256608	0.277539
Tax Year 2020	0.259000	0.259000	N/A	0.261091	0.261788	0.270950
TYLER, I S D
Tax Year 2024	0.910000	0.666900	0.243100	0.884471	0.666900	0.933811
Tax Year 2023	0.960000	0.695300	0.264700	1.117500	0.695300	1.005600
Tax Year 2022	1.179300	0.879300	0.300000	1.167899	0.879300	1.226820
Tax Year 2021	1.289100	0.954100	0.335000	1.280700	0.954100	1.315450
Tax Year 2020	1.304100	0.959100	0.345000	1.292960	0.959100	1.342685
TYLER, JR COLLEGE
Tax Year 2024	0.186917	0.145346	0.041571	0.178560	0.139935	0.186917
Tax Year 2023	0.187993	0.147085	0.040908	0.167582	0.152473	0.187993
Tax Year 2022	0.188001	0.152473	0.035528	0.177098	0.141179	0.188001
Tax Year 2021	0.199926	0.159189	0.040737	0.195216	0.154591	0.207035
Tax Year 2020	0.199926	0.158016	0.041910	0.198174	0.156662	0.210096
VAN, I S D
Tax Year 2024	0.985470	0.755200	0.230270	0.986314	0.755200	0.998968
Tax Year 2023	1.007770	0.757500	0.250270	1.193163	0.757500	1.048417
Tax Year 2022	1.193170	0.942900	0.250270	1.037121	0.942900	1.233245
Tax Year 2021	1.275170	0.960300	0.314870	1.234108	0.960300	1.315875
Tax Year 2020	1.355170	0.985600	0.369570	1.257368	0.985600	1.414758
WHITEHOUSE, CITY OF
Tax Year 2024	0.717855	0.428003	0.289852	0.763849	0.428238	0.796172
Tax Year 2023	0.717855	0.435626	0.282229	0.677676	0.359340	0.663756
Tax Year 2022	0.772891	0.408772	0.364119	0.701196	0.326017	0.708904
Tax Year 2021	0.792891	0.367926	0.424965	0.758650	0.306935	0.748237
Tax Year 2020	0.792891	0.320408	0.472483	0.761148	0.332434	0.758988
WHITEHOUSE, I S D
Tax Year 2024	0.924900	0.746900	0.178000	0.868331	0.696900	0.966587
Tax Year 2023	0.927200	0.699200	0.228000	1.052999	0.679200	0.957306
Tax Year 2022	1.132600	0.864600	0.268000	1.127909	0.864600	1.173023
Tax Year 2021	1.222600	0.925600	0.297000	1.231943	0.925600	1.266280
Tax Year 2020	1.274600	0.956600	0.318000	1.263640	0.956600	1.314950
WINONA, CITY OF
Tax Year 2024	0.396359	0.396359	0.000000	0.395942	0.396359	0.416871
Tax Year 2023	0.407732	0.407732	0.000000	0.354653	0.357797	1.219245
Tax Year 2022	0.407732	0.407732	N/A	0.313356	0.313828	0.806659
Tax Year 2021	0.407732	0.407732	N/A	0.407732	0.407758	0.889580
Tax Year 2020	0.450000	0.450000	N/A	0.390058	0.390058	0.917550
WINONA, I S D
Tax Year 2024	0.982700	0.669200	0.313500	0.981209	0.669200	0.982700
Tax Year 2023	0.982700	0.669200	0.313500	1.025089	0.669200	0.982700
Tax Year 2022	1.139600	0.854600	0.285000	1.088760	0.854600	1.139668
Tax Year 2021	1.217740	0.932700	0.285040	1.211681	0.932700	1.217740
Tax Year 2020	1.222170	0.935200	0.286970	1.221772	0.935200	1.222170

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§ 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.