What the board decided each year, what happened, and what a different decision would have done. The board sets the rates and can direct which method the advisor uses. It does not set home values, so values here are the county's certified figures and cannot be changed. Rates are dollars per $100 of value.
Actual: what the board did and what happenedYour choiceReference lineElection line (3.5% limit)
1 · Rate and value make revenue
tax = taxable value × rate ÷ 100
2 · No-new-revenue rate (NNR)
NNR is the rate that raises last year's tax on the same property. It comes from values, not from a board decision. Above NNR, the same homes pay more in total; below it, they pay less.
NNR = last year's tax on the same property ÷ (this year's value − new property) × 100 Tax Code 26.04(c)(1)
Line-by-line NNR worksheet for this year
3 · The 3.5% limit and the averaging method
Water Code 49.23602 compares this year's tax on the average homestead with last year's. An election is automatic only if the adopted rate is above both the voter-approval rate (VAR) and the mandatory tax election rate (MTER). The statute does not say how to average two counties. The board can direct which method is used; the method moves the limit.
VAR = last year's M&O tax on avg home × 1.035 ÷ this year's avg home × 100 + debt rate | MTER = last year's total tax on avg home × 1.035 ÷ this year's avg home × 100
4 · Planning assumptions the board can direct
Bond and budget plans hold taxable value flat at one figure for every future year and assume a collection rate. The board can tell the advisor which figures to use. This panel runs tax years 2026 to 2031 with the advisor's debt schedule (1.5 cents in 2026, 4.4 cents after).
5 · The record, 2015 to 2026
The rate fell by almost half. The tax on the average home did not.
Actual figures for every year on file. The selected year is marked.