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 isn’t 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” doesn’t 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

Rate adopted at the new threshold, no election

On August 12, 2026, Council adopted $0.579948, the recalculated voter-approval rate. Because it sits exactly at the threshold, no election was required, even though it is higher than the rate voters rejected the year before. That’s the loophole Prop I is aimed at. See the FY 2026–27 record.

Primary law and administration