Truth in Taxation Summary

Texas Property Tax Code Section 26.16
County of DIMMIT

Taxing Entity Adopted Tax Rate M&O Rate Debt Rate Effective Tax Rate Effective M&O Rate Rollback Tax Rate
CBW-City of Big Wells
Tax Year 2015 0.3856 0.3856 N/A 0.385626 N/A N/A
Tax Year 2014 0.3646 0.3646 N/A 0.364657 N/A N/A
Tax Year 2013 0.4927 0.4927 N/A 0.470232 N/A N/A
Tax Year 2012 0.4927 0.4927 N/A 0.424471 N/A N/A
Tax Year 2011 0.4927 0.4927 N/A 0.4656 N/A N/A
CCS-City of Carrizo Springs
Tax Year 2015 0.6 0.33 0.562504 0.432963 1.32948 0.839038
Tax Year 2014 0.4249 0.1549 0.561802 0.424899 1.359412 0.886684
Tax Year 2013 0.4987 0.2244 0.61692 0.498767 1.637392 1.055701
Tax Year 2012 0.5474 0.222 0.713903 0.359291 0.773059 1.053411
Tax Year 2011 0.4169 0.3069 0.192416 0.416913 0.61202 0.567113
COA-City of Asherton
Tax Year 2015 0.3948 0.2609 0.133886 0.354237 0.241572 0.394783
Tax Year 2014 0.3534 0.241 0.112401 0.339005 0.223156 0.353409
Tax Year 2013 0.3521 0.2311 0.120997 0.307642 0.214009 0.352126
Tax Year 2012 0.46 0.46 0.199998 0.431918 0.431918 0.666469
Tax Year 2011 0.46 0.46 0.2076 0.4471 0.4471 0.6904
GDM-Dimmit County
Tax Year 2015 0.4 0.189 0.314479 0.427954 0.238548 0.57211
Tax Year 2014 0.23 0.097 0.143563 0.174105 0.19022 0.349
Tax Year 2013 0.23 0.097 0.133042 0.145267 0.251118 0.233083
Tax Year 2012 0.28 0.1515 0.112484 0.180657 0.381483 0.282493
Tax Year 2011 0.46 0.35 0.115153 0.350751 0.517478 0.463243
RHD-Dimmit Regional Hospital
Tax Year 2015 0.06 0.06 0.004507 0.061703 0.061702 0.071145
Tax Year 2014 0.05 0.05 0.007566 0.037856 0.037856 0.04845
Tax Year 2013 0.05 0.05 0.17274 0.036464 0.036464 0.056655
Tax Year 2012 0.07 0.07 0.035021 0.039942 0.039942 0.078158
Tax Year 2011 0.1 0.1 0.025198 0.077913 0.077913 0.109344
SCS-Carrizo Springs CISD
Tax Year 2015 1.1133 1.06 0.0533 1.3667 1.5 1.2233
Tax Year 2014 1.1022 1.06 0.0422 0.8525 1.5 1.2122
Tax Year 2013 1.1274 1.06 0.0674 0.5879 1.5 1.1394
Tax Year 2012 1.1402 1.04 0.1002 0.418 1.5 1.1402
Tax Year 2011 1.07 1.04 0.0318 0.5932 1.5 1.0718
WSD-Cons Water District
Tax Year 2015 0.00573 0.00573 N/A N/A N/A
Tax Year 2014 0.00515 0.00515 N/A N/A N/A 0.01182
Tax Year 2013 0.0058 0.0058 N/A N/A N/A 0.0253
Tax Year 2012 0.0115 0.0115 N/A N/A N/A 0.02559
Tax Year 2011 0.025 0.025 N/A N/A N/A 0.0328

The county is providing this table of property tax rate information as a service to the residents of the county. The county calculates the property tax rates listed in this table with the exception of SCS-Carrizo Springs CISD & WSD-Wintergarden Groundwater Conservation District however these taxing units have provided the 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 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 unit’s debt service for the following year.

The Effective 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 Effective 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 Rollback Tax Rate is the highest tax rate a taxing unit may adopt before requiring voter approval at an election. In the case of a taxing unit other than a school district the voters by petition may require that a rollback election be held if the unit adopts a tax rate in excess of the unit’s rollback tax rate. In the case of a school district, an election will automatically be held if the district wishes to adopt a tax rate in excess of the district’s rollback tax rate.