Truth in Taxation Summary

Texas Property Tax Code Sec 26.16

County of Bastrop

Listing of entities within the boundaries of Bastrop County

The information below is posted as a requirement of Senate Bill 2 of the 86th Texas Legislature.

Altessa MUD ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2021	Worksheets	0.8300	0.8300	0	0.8300	0.8300	0.8300
2022	Worksheets	0.8300	0.8300	0	0	0	0
2023	Worksheets	0.8300	0.8300	0	0	0	0

https://abaustin.sharefile.com/share/view/sd538f44a2d14aa28/foaef257-9633-4c21-a353-ddb0e5127152

Austin Community College ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	Worksheets	0.1008	0.0900	0.0108	0.0950	0.0838	0.0905
2018	Worksheets	0.1048	0.0900	0.0148	0.0937	0.0837	0.0903
2019	Worksheets	0.1049	0.0900	0.0149	0.0985	0.0846	0.1062
2020	Worksheets	0.1058	0.0900	0.0158	0.1017	0.0877	0.1105
2021	Worksheets	0.1048	0.0900	0.0148	0.0981	0.0841	0.1056
2022	Worksheets	0.0987	0.0852	0.0135	0.091857	0.078976	0.098795
2023	Worksheets	0.9860	0.08540	0.01320	0.09120	0.07910	0.09860

https://www.austincc.edu/board-of-trustees?ref=ddm

City of Bastrop ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	Worksheets	0.5640	0.3643	0.1997	0.5383	0.3643	0.5733
2018	Worksheets	0.5640	0.3691	0.1949	0.5534	0.3575	0.5809
2019	Worksheets	0.5640	0.3691	0.1949	0.5322	0.3477	0.5704
2020	Worksheets	0.5794	0.3845	0.1949	0.5656	0.3715	0.5961
2021	Worksheets	.5794	0.3740	0.2054	0.5457	0.3632	0.5956
2022	Worksheets	0.5128	0.3166	0.1962	0.4887	0.3166	0.5238
2023	Worksheets	0.4994	0.3032	0.1962	0.4832	0.2985	0.5051

https://www.cityofbastrop.org/page/cc.home

Bastrop County ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	Worksheets	0.4816	0.4057	0.0759	0.5530	0.4771	0.6084
2018	Worksheets	0.4749	0.3874	0.0875	0.5759	0.4757	0.6352
2019	Worksheets	0.4669	0.3897	0.0772	0.5424	0.4395	0.5803
2020	Worksheets	0.4583	0.3841	0.0742	0.5278	0.5350	0.5721
2021	Worksheets	0.0595	0.3657	0.4252	0.50976	0.34443	0.52204
2022	Worksheets	0.3294	0.2832	0.04620	0.31832	0.272150	0.329420
2023	Worksheets	0.32149	0.2805	0.04099	0.30485	0.26386	0.321490

https://www.co.bastrop.tx.us/page/com.main

Bastrop County ESD #1 ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	Worksheets	0.0900	0.0740	0.0160	0.0852	0.0701	0.0918
2018	Worksheets	0.1000	0.0760	0.0240	0.0857	0.0705	0.1000
2019	Worksheets	0.1000	0.0800	0.0200	0.0940	0.0711	0.1000
2020	Worksheets	0.1000	0.0818	0.0182	0.0906	0.0727	0.09344
2021	Worksheets	0.10	0.08543	0.01457	0.08683	0.07135	0.08884
2022	Worksheets	0.08005	0.068710	0.011340	0.07588	0.064540	0.078540
2023	Worksheets	0.07399	0.06432	0.009670	0.072250	0.062150	0.07399

https://www.bastropesd1.com/commissioners

Bastrop County ESD #2 ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	Worksheets	0.0986	0.0986	0	0.0850	0.0850	0.0918
2018	Worksheets	0.0983	0.0983	0	0.0983	0.0983	0.1062
2019	Worksheets	0.1000	0.1009	0	0.0937	0.0934	0.1009
2020	Worksheets	0.09852	0.09852	0	0.09462	0.09462	0.09852
2021	Worksheets	0.094785	0.094785	0	0.089810	0.091580	0.094785
2022	Worksheets	0.08500	0.08500	0	0.070166	0.070166	0.072939
2023	Worksheets	0.0880	0.0880	0	0.079861	0.079861	0.083013

https://www.bastropesd2.org/about/esd_board/

Bastrop County ESD #1D ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2022	Worksheets	0.8005	0.68710	0.01134	0.75880	0.06493	0.7854
2023	Worksheets	0.07399	0.06432	0.009670	0.07225	0.06215	0.07399

Bastrop County MUD #1 (Colovista) ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	Worksheets	0.9410	0.5039	0.4371	0.9721	0.5073	0.9459
2018	Worksheets	0.9100	0.5039	0.4061	0.9227	N/A	0.8857
2019	Worksheets	0.8779	0.5139	0.3640	N/A	N/A	N/A
2020	Worksheets	0.8636	0.4970	0.3666	N/A	N/A	0.94884
2021	Information not provided	0.7770	0.4470	0.33
2022	Worksheets	0.680	0.4240	0.256	0	0	0
2023	Worksheets	0.6150	0.4060	0.2090	0.59273	0.38373	0.592730

https://bastropcountymud1.com/board/

Bastrop County Road ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	Worksheets	0.1081	0.1081	0	0.1002	0.1082	0.1082
2018	Worksheets	0.1050	0.1050	0	0.1045	0.1045	0.1128
2019	Worksheets	0.1030	0.1030	0	0.0969	0.0969	0.1046
2020	Worksheets	0.1016	0.1016	0	0.0948	0.0958	0.1034
2021	Worksheets	0.0968	0.0968	0	0.08988	0.09049	0.09554
2022	Worksheets	0.07520	0.07520	0	0.072340	0.072650	0.075190
2023	Worksheets	0.07204	0.07204	0	0.06936	0.06961	0.07204

https://www.co.bastrop.tx.us/page/com.main

Bastrop County WCID #3 ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	Worksheets	0.4800	0.4800	0	N/A	N/A	0.5177
2018	Worksheets	0.4400	0.4400	0	N/A	N/A	0.4722
2019	Worksheets	0.4400	0.4400	0	N/A	N/A	0.4804
2020	Worksheets	0.4084	0.4084	0	N/A	N/A	0.4084
2021	Worksheets	0.3893	0.3893	0	0.38938	0.38938	0.38938
2022	Worksheets	0.3280	0.3280	0	0	0	0.3280
2023	Worksheets	0.3218	0.3218	0	0	0	0.3218

https://www.bastropwcid3.org/about-us/

Bastrop County WCID #3D ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2022	Worksheets	0.328	0.328	0	0	0	0.328
2023	Worksheets	0.3218	0.3218	0	0	0	0.3218

Bastrop ISD ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	Worksheets	1.4410	1.0400	0.4010	1.3098	1.0400	1.4423
2018	Worksheets	1.4410	1.0400	0.4010	1.3708	1.0400	1.4503
2019	Worksheets	1.3710	0.9700	0.4010	1.2797	0.9700	1.3710
2020	Worksheets	1.3210	0.9200	0.4010	1.2840	0.9200	1.3559
2021	Worksheets	1.2730	0.8720	0.4010	1.167852	0.872000	1.273000
2022	Worksheets	1.2556	0.8546	0.4010	0.965001	0.526169	1.293432
2023	Worksheets	1.0702	0.6692	0.4010	1.185956	0.774023	1.081133

https://www.bisdtx.org/domain/86

Bastrop-Travis Counties ESD #1 ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	Worksheets	0.1000	0.1000	0	0.0855	0.0855	0.0924
2018	Worksheets	0.1000	0.1000	0	0.0941	0.0941	0.1016
2019	Worksheets	0.1000	0.1000	0	0.0943	0.0943	0.1018
2020	Worksheets	0.1000	0.1000	0	0.09103	0.09103	0.09620
2021	Worksheets	0.097	0.097	0	0.0896	0.08993	0.09308
2022	Worksheets	0.097	0.097	0	0.078194	0.078194	0.081147
2023	Worksheets	0.1000	0.1000	0	0.0885	0.0885	0.09185

https://www.bastroptraviscountiesesd1.com/esd-board

City of Elgin ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	Worksheet	0.656916	0.428269	0.228647	0.612306	0.354895	0.612481
2018	Worksheet	0.656916	0.428269	0.228647	0.585634	0.393968	0.617151
2019	Worksheet	0.656916	0.428269	0.228647	0.572928	0.363622	0.624900
2020	Worksheets	0.635663	0.415379	0.220284	0.596735	0.401340	0.635670
2021	Worksheets	0.589977	0.404063	0.185914	0.495681	0.390408	0.589994
2022	Worksheets	0.544664	0.364311	0.180353	0.492225	0.351975	0.544664
2023	Worksheets	0.498237	0.363265	0.134972	0.530207	0.350981	0.510823

https://www.elgintx.com/149/City-Council

Elgin ISD ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted Debt Tax Rate	No New Revenue Rate	Effective M & O Rate	Voter Approval Rate
2017	Worksheets	1.5400	1.1700	0.3700	1.3320	1.2569	1.5843
2018	Worksheets	1.5400	1.1700	0.3700	1.4390	1.2779	1.5841
2019	Worksheets	1.5183	1.0683	0.4500	1.3967	1.0600	1.5577
2020	Worksheets	1.4607	1.0125	0.4482	1.3209	1.0442	1.4607
2021	Worksheets	1.4285	0.9603	0.4682	1.2018	0.9603	1.4285
2022	Worksheets	1.4111	0.9429	0.4682	1.1153	0.7581	1.4144
2023	Worksheets	1.2257	0.7575	0.4682	1.401	0.9353	1.2257

https://www.elginisd.net/Page/1347

Elgin MUD #1 ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted Debt Tax Rate	No New Revenue Rate	Effective M & O Rate	Voter Approval Rate
2021	Worksheets	0.95	0.95	0	0	0	0
2022	Worksheets	0.95	0.95	0	0	0	0
2023	Worksheets	0.95	0.95	0	0.95	0.95	0

Board of Directors

President	Chris Peterson	512-435-2324	slundeen@abaustin.com
Vice President	Tanner Brown	512-435-2324	slundeen@abaustin.com
Secretary	Noah Krell	512-435-2324	slundeen@abaustin.com
Assistant Secretary	Thomas Carroll	512-435-2324	slundeen@abaustin.com
Assistant Secretary	Collin Clark	512-435-2324	slundeen@abaustin.com

Elgin MUD #2 ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted Debt Tax Rate	No New Revenue Rate	Effective M & O Rate	Voter Approval Rate
2021	Worksheets
2022	Worksheets	0.95	0.95	0	0	0	0
2023	Worksheets	0.95	0.95	0	0.95	0.95	0

Board of Directors

President	Chase Kohlhoff	512-435-2324	slundeen@abaustin.com
Vice President	Adam Stowe	512-435-2324	slundeen@abaustin.com
Secretary	Wensly Anijs	512-435-2324	slundeen@abaustin.com
Assistant Secretary	Jesse Leon	512-435-2324	slundeen@abaustin.com
Assistant Secretary	Caitlin Dougherty	512-435-2324	slundeen@abaustin.com

Lexington ISD ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2022	Worksheets	1.0729	0.9429	0.13	0.9099	0	1.1108
2023	Worksheets	0.8875	0.7575	0.13	0.9039	0.7739	0.8875

McDade ISD ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	Worksheets	1.10467	1.0400	0.06467	1.2786	1.2002	1.0401
2018	Worksheets	1.1000	1.0400	0.0600	1.2631	1.2031	1.0401
2019	Worksheets	1.0300	0.9700	0.0600	0.9700	0.9700	0.9700
2020	Worksheets	0.99757	0.93530	0.06227	0.93530	0.09353	0.09353
2021	Worksheets	0.93833	0.87200	0.066330
2022	Worksheets	0.9060	0.8546	0.0514	0.72529	0	0.91114
2023	Worksheets	0.8636	0.6850	0.1786	0.87487	0.68678	0.8636

https://www.mcdadeisd.com/177337_2

City of Smithville ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	Worksheets	0.539020	0.416614	0.122406	0.501543	0.461011	0.539020
2018	Worksheets	0.569020	0.445499	0.123521	0.523991	0.493177	0.570129
2019	Worksheets	0.569020	0.452515	0.116505	0.52104	0.485737	0.572467
2020	Worksheets	0.549061	0.446627	0.102434	0.542752	0.506817	0.549061
2021	Worksheets	0.549005	0.419390	0.129615	0.49401	0.407047	0.549005
2022	Worksheets	0.548934	0.383085	0.165849	0.483772	0.370281	0.548934
2023	Worksheets	0.548952	0.376543	0.172409	0.511747	0.357629	0.548952

https://www.ci.smithville.tx.us/city-government/city-council/

Smithville ISD ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	Worksheet	1.3900	1.1700	0.2200	1.1251	1.1700	1.3934
2018	Worksheet	1.4300	1.1700	0.2600	1.3583	1.1700	1.4730
2019	Worksheet	1.3484	1.0684	0.2800	1.2789	1.0684	1.3784
2020	Worksheets	1.3103	1.0253	0.2850	1.2253	1.0253	1.3153
2021	Worksheets	1.2003	0.9603	0.24	1.1535	0.9603	1.2203
2022	Worksheets	1.1029	0.9429	0.16	0.9413	0.7576	1.1269
2023	Worksheets	0.9676	0.7876	0.1800	1.1163	0.9542	0.9686

https://www.smithvilleisd.org/apps/pages/index.jsp?uREC_ID=186477&type=d&pREC_ID=388231

The Colony MUD #1A ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	N/A	0.8500	0.8500	0	N/A	N/A	N/A
2018	N/A	0.8500	0.8500	0	N/A	N/A	N/A
2019	N/A	0.8500	0.8500	0	N/A	N/A	N/A
2020	Worksheets	0.8500	0.8500	0	N/A	N/A	0.00
2021	Worksheets	0.8500	0.6000	0.25	0	0	0
2022	Worksheets	0.8500	0.5500	0.30	0	0	0.8677
2023	Worksheets	0.8500	0.3750	0.4750	0	0	0

https://abaustin.sharefile.com/share/view/sd538f44a2d14aa28/fo85b913-b46b-47ff-9f39-814edb94f148

The Colony MUD #1B ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2020	Worksheets	0.8500	0.8500	0	N/A	N/A	N/A
2021	Worksheets	0.85	0.8500	0	0	0	0
2022	Worksheets	0.85	0.85	0	0	0	0
2023	Worksheets	0.85	0.375	0.475	0	0	0

https://abaustin.sharefile.com/share/view/sd538f44a2d14aa28/foc94c86-8e67-41fc-aed1-13b993737222

The Colony MUD #1C ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2021	Worksheets	0.85	0.85	0	0	0	0
2022	Worksheets	0.85	0.85	0	0	0	0
2023	Worksheets	0.85	0.45	0.40	0	0	0

https://abaustin.sharefile.com/share/view/sd538f44a2d14aa28/fo3df42b-14cc-44d0-b6e6-0b1d62e1b490

The Colony MUD #1D ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	N/A	0.8500	0.8500	0	N/A	N/A	N/A
2018	N/A	0.8500	0.8500	0	N/A	N/A	N/A
2019	Worksheets	0.8500	0.8500	0	N/A	N/A	0.9005
2020	Worksheets	0.8500	0.8500	0	N/A	N/A	08262
2021	Worksheets	0.85	0.85	0	0.8214	0.8214	0.8214
2022	Worksheets	0.85	0.70	0.15	0	0	0
2023	Worksheets	0.85	0.50	0.35	0	0	0

https://abaustin.sharefile.com/share/view/sd538f44a2d14aa28/fod60e4e-6c03-454f-b4b9-1a1659ac1bf8

The Colony MUD #1E ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	Worksheets	0.8500	0.8500	0	N/A	N/A	N/A
2018	Worksheets	0.8500	0.8500	0	N/A	N/A	0.8491
2019	Worksheets	0.8500	0.6200	0.23	N/A	N/A	1.1749
2020	Worksheets	0.8500	0.5000	0.35	N/A	N/A	0.9787
2021	Worksheets	0.85	0.3000	0.55	0	0	0
2022	Worksheets	0.75	0.2865	0.4635	0	0	0.8126
2023	Worksheets	0.75	0.25	0.50	0	0	0.7803

https://abaustin.sharefile.com/share/view/sd538f44a2d14aa28/fo8894fa-820d-4a46-8150-70edca7ed5e7

The Colony MUD #1F ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	N/A	0.8500	0.8500	0	N/A	N/A	N/A
2018	N/A	0.8500	0.8500	0	N/A	N/A	N/A
2019	N/A	0.8500	0.8500	0	N/A	N/A	N/A
2020	Worksheets	0.8500	0.8500	0	N/A	N/A	0.00
2021	Worksheets	0.85	0.8500	0	0	0	0
2022	Worksheets	0.85	0.85	0	0	0	0
2023	Worksheets	0.85	0.85	0	0	0	0

https://abaustin.sharefile.com/share/view/sd538f44a2d14aa28/fo909bec-7fac-46d2-bec1-be2735f809b3

The Colony MUD #1G ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2022	Worksheets	0.85	0.85	0	0	0	0
2023	Worksheets	0.85	0.85	0	0	0	0

https://abaustin.sharefile.com/share/view/sd538f44a2d14aa28/fo909bec-7fac-46d2-bec1-be2735f809b3

West Bastrop Village MUD ▲

Tax Year	Tax Rate Worksheets	Adopted Tax Rate	Adopted M & O Rate	Adopted I&S Tax Rate	No New Revenue Rate	No New Revenue M & O Rate	Voter Approval Rate
2017	Worksheets	1.0000	1.0000	0	N/A	N/A	N/A
2018	Worksheets	1.0000	1.0000	0	N/A	N/A	N/A
2019	Worksheets	1.0000	1.0000	0	N/A	N/A	N/A
2020	Worksheets	1.0000	1.0000	0	N/A	N/A	1.0000
2021	Information not provided	1.0000	1.0000	0
2022	Worksheets	1.0000	1.0000	0	0	0	0
2023	Worksheets	1.0000	1.0000	0	0	0	0

https://www.districtdirectory.org/bastrop-county/west-bastrop-village-municipal-utility-district/

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 Adopted 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 Adopted Debt Tax 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 No New Revenue 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 (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 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.

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