Truth-in-taxation guide

Four rates, four meanings

A rate can be calculated, proposed, adopted, or made contingent on voter approval.

No-new-revenue

A statutory calculation intended to produce roughly the prior year's levy from property taxed in both years, after adjustments.

Voter-approval

A statutory threshold built from maintenance-and-operations, debt, and allowed adjustments. The formula depends on the taxing unit.

Proposed maximum

A ceiling used for notice and hearing. It is not necessarily the final adopted rate.

Adopted

The governing body's rate vote. If it exceeds the applicable threshold, Texas law may require or permit an election process.

“No-new-revenue” does not mean every homeowner pays the same bill. Individual values, exemptions, and new improvements vary.

Austin's two recent paths

2025

Rate above the threshold

Council adopted $0.574017, five cents above the $0.524017 voter-approval rate, subject to Proposition Q. Voters rejected the increment.

2026 proposal

Rate described at the new threshold

The Manager proposes $0.57953 and describes it as the current voter-approval rate. As of August 1 it is not final.

Primary law and administration