Property tax rates expected to drop for Gonzales County jurisdictions
With appraised values up for nearly all of Gonzales County, local jurisdictions will be faced with lowering their existing property tax rates or risk holding a mandatory election in which voters could reject tax rates, requiring them to be set to a specified voter-approval rate.
County Tax Assessor-Collector Crystal Cedillo provided the Gonzales Inquirer Monday, Aug. 1, with copies of the benchmark 2022 tax rates for Gonzales County, the City of Gonzales, City of Nixon, City of Smiley, City of Waelder, Gonzales County ESD 1 and ESD 2, Gonzales County Underground Water Conservation District, Gonzales Healthcare Systems and Nixon Hospital District.
Taxing entities may adopt a tax rate up to the voter-approval rate without reprisal, but if they adopt a tax rate higher than the voter-approval rate, they must hold a mandatory November election to allow voters to decide for or against the tax-rate proposition. If the majority of votes are cast in opposition to the adopted tax rate, the election limits the taxing unit's tax rate for the current year to the voter-approval tax rate.
A taxing unit other than a water district must adopt its tax rate before Sept. 30 or by the 60th day after the taxing unit receives the certified appraisal roll, unless it adopts a tax rate that exceeds the voter-approval rate, in which case it must adopt the tax rate no later than the 71st day before the next uniform election date. This year, that date would be Aug. 29 because the uniform election date is the Nov. 8 general election.
Gonzales County
Using Gonzales County’s adjusted taxable value of just over $4.41 billion, the county has a no-new-revenue rate of $0.3071 per $100 valuation, which would generate $13,544,875 in taxes. The de minimis rate for Gonzales County is $0.3189, which would generate a tax levy of $14,065,323, or an extra $520,448 in taxes.
The Gonzales County voter-approval rate (not adjusted for unused increment rate) is $0.3203, which would generate $14,127,071 in tax levy for 2022. If the county were to add the unused increment rate, the final voter-approval rate would be $0.3690, which would generate $16,275,021 in taxes, an increase of $2,730,146.
Gonzales County does not have a debt service rate. The county does have a sales tax adjustment of $0.0470 per $100 valuation because money raised from sales tax is used to help provide property tax relief. Without the sales tax adjustment, the no-new-revenue rate would be $.3541 per $100 valuation and the final voter approval rate would be $0.4160.
The 2021 tax rate for Gonzales County was $0.4291 per $100 valuation. The benchmark rates fell because the adjusted taxable value for the county grew from just $3.318 billion last year, an increase of nearly $1.092 billion in taxable value.
City of Gonzales
Using the city’s adjusted taxable value of nearly $566.69 million, the City of Gonzales has a no-new-revenue rate of $0.3048, which would generate $1,727,266 in taxes. This is a maintenance and operations (M&O) rate of $0.1623 and a debt service rate of $0.1425.
The de minimis rate for Gonzales is $0.3942, which would generate a tax levy of $2,233,886, or an extra $506,620 in taxes. In that scenario, the M&O rate would be $.2517.
The Gonzales voter approval rate is $0.3117, which would generate $1,766,368 in tax levy for 2022. The city does not have an unused increment available. The M&O rate would be $.1692.
The 2021 tax rate for the city was $0.3252 ($0.1736 M&O and $0.1516 debt service). The benchmark rates fell because the adjusted taxable value for the City of Gonzales grew from $529.2 million, an increase of nearly $37.5 million in taxable value.
City of Nixon
Using the city’s adjusted taxable value of over $120.1 million, the City of Nixon has a no-new-revenue rate of $0.32325, which would generate $388,584 in taxes. Nixon does not have a debt service rate.
The de minimis rate for Nixon is $0.7398, which would generate a tax levy of $888,637, or an extra $500,053 in taxes.
The Nixon voter approval rate is $0.2644, which would generate $317,594 in tax levy for 2022, a decrease of $70,990 from the no-new-revenue rate. The reason the voter approval rate is lower than the no-new-revenue rate is because Nixon has a sales tax adjustment of $0.0705 for 2022 because sales taxes are dedicated to property tax relief. Without the sales tax adjustment, the voter approval rate would be $.3349 per $100 valuation.
The 2021 tax rate for the city was $0.3853. The benchmark rates fell because the adjusted taxable value for the county grew from $100.4 million, an increase of nearly $16 million in taxable value.
City of Waelder
Using the city’s adjusted taxable value of nearly $50 million, the City of Waelder has a no-new-revenue rate of $0.1877, which would generate $91,908 in taxes. This is an M&O rate of $0.0143 and a debt service rate of $0.1734.
As a special taxing unit which has an M&O rate of $0.025 or less, Waelder cannot by law set a de minimis rate. They also do not have unused increments available to them.
The Waelder voter approval rate is $0.1887, which would generate $92,398 in tax levy for 2022. The M&O rate would be $0.0153.
The 2021 tax rate for the city was $0.2108 ($0.0160 M&O and $0.1948 debt service). The benchmark rates fell because the adjusted taxable value for the City of Waelder grew from $42.74 million, an increase of more than $6.2 million in taxable value.
City of Smiley
Using the city’s adjusted taxable value of nearly $13.57 million, the City of Smiley has a no-new-revenue rate of $0.2471, which would generate $33,500 in taxes. Smiley does not have a debt service rate.
The de minimis rate for Smiley is $3.9377, which would generate a tax levy of $533,849, or an extra $500,349 in taxes.
The Smiley voter approval rate unadjusted for the unused increment rate is $0.2584, which would generate $35,032 in tax levy for 2022. The voter approval rate with the unused increment from 2020 and 2021 would be $0.2816, which would generate a total of $38,178.
The 2021 tax rate for the city was $0.2899. The benchmark rates fell because the adjusted taxable value for the City of Smiley grew from $11.34 million, an increase of more than $2.22 million in taxable value.
Gonzales County ESD 1
Using an adjusted taxable value of just over $4.68 billion, ESD 1 has a no-new-revenue rate of $0.0710 per $100 valuation, which would generate $3,324,625 in taxes. The de minimis rate for Gonzales County ESD 1 is $0.0817, which would generate a tax levy of $3,825,660, or an extra $501,035 in taxes.
The ESD 1 voter-approval rate (not adjusted for unused increment rate) is $0.0735, which would generate $3,441,689 in tax levy for 2022. If ESD 1 were to add the unused increment rate, the final voter-approval rate would be $0.0938, which would generate $4,392,251 in taxes, an increase of $1,067,626. Gonzales County ESD 1 does not have a debt service rate.
The 2021 tax rate for Gonzales County ESD 1 was $0.40998 per $100 valuation. The benchmark rates fell because the adjusted taxable value for the county grew from just $3.313 billion last year, an increase of nearly $1.37 billion in taxable value.
Gonzales County ESD 2
Using an adjusted taxable value of just over $4.68 billion, ESD 2 has a no-new-revenue rate of $0.0213 per $100 valuation, which would generate $997,387 in taxes. The de minimis rate for Gonzales County ESD 2 is $0.0319, which would generate a tax levy of $1,493,740, or an extra $496,353 in taxes.
The ESD 2 voter-approval rate (not adjusted for unused increment rate) is $0.0220, which would generate $1,030,165 in tax levy for 2022. If ESD 21 were to add the unused increment rate, the final voter-approval rate would be $0.0223, which would generate $1,044,213 in taxes, an increase of $46,826. Gonzales County ESD 2 does not have a debt service rate.
The 2021 tax rate for Gonzales County ESD 2 was $0.03 per $100 valuation. The benchmark rates fell because the adjusted taxable value for the county grew from just $3.313 billion last year, an increase of nearly $1.37 billion in taxable value.
Gonzales County Underground Water Conservation District
Using the GCUWCD adjusted taxable value of nearly $3.73 billion, the Gonzales County Underground Water Conservation District has a no-new-revenue rate of $0.003735, which would generate $139,151 in taxes.
As a special taxing unit which has an M&O rate of $0.025 or less, GCUWCD cannot by law set a de minimis rate. They also do not have unused increments available to them.
The GCUWCD voter approval rate is $0.004042, which would generate $150,588 in tax levy for 2022.
The 2021 tax rate for the GCUWCD was $0.005354. The benchmark rates fell because the adjusted taxable value for GCUWCD grew from $2.575 billion, an increase of more than $1.15 billion in taxable value.
Gonzales Healthcare Systems
Using an adjusted taxable value of nearly $3.94 billion, Gonzales Healthcare Systems has a no-new-revenue rate of $0.2938 per $100 valuation, which would generate $11,561,538 in taxes. The de minimis rate for GHS is $0.3091, which would generate a tax levy of $12,163,620, or an extra $602,082 in taxes.
The GHS voter-approval rate (not adjusted for unused increment rate) is $0.3067, which would generate $12,069,175 in tax levy for 2022. If GHS were to add the unused increment rate, the final voter-approval rate would be $0.3227, which would generate $12,698,803 in taxes, an increase of $1,137,265. GHS does not have a debt service rate.
The 2021 tax rate for GHS was $0.4200 per $100 valuation. The benchmark rates fell because the adjusted taxable value for the county grew from just over $2.73 billion last year, an increase of more than $1.20 billion in taxable value.
Nixon Hospital District
Using the Nixon Hospital District’s adjusted taxable value of more than $384 million, the district has a no-new-revenue rate of $0.0154, which would generate $59,141 in taxes. Nixon Hospital District includes property in both Gonzales and Wilson counties.
As a special taxing unit which has an M&O rate of $0.025 or less, Nixon Hospital District cannot by law set a de minimis rate. They also do not have unused increments available to them.
The Nixon Hospital District voter approval rate is $0.0194, which would generate $74,502 in tax levy for 2022.
The 2021 tax rate for the Nixon Hospital District was $0.0183. The adjusted taxable value for Nixon Hospital District grew from $323.1 million, an increase of nearly $61 million in taxable value.
The Inquirer will run a separate story on school tax rates in next week's edition.
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