2024 VOTER.APPROVAL TAX RATE INFORMATIONPLUM CREEK UNDERGROUNDTOTAL

2023 TAX RATE

0.0149/$100

2024 VOTER.APPROVAL RATE

0.0159/$100

SUBMITTED TO PLUM CREEK UNDERGROUND TH

e#oe YOFSHANNA RAMZINSKI
CHIEF APPMISERCALDWELL COUNTY APPRAISAL DISTRICTD^,//At"ffifroinTaxingoaEntityDate

2024 Water District Voter-Approval Tax Rate Worksheet
for Low Tax Rate and Developing Districts

Form 50-858

Plum Creek Underground Water(512) 398-2383
Phone /area code and number)

Wa ter District Name

PO Box 328, Lockhart, 78644

www.pccd.org

Water District's Address, City, State, ZIP CodeWa ter District's Website Address

GENERAL INFORMATION: The Comptroller's office provides this works heet to assist water districts In determining their voter-a pprova l tax rate. The information provided in thisworksheet is offered as technical assistance and not legal advice. Water districts should consult legal counse l for interpretations of law rega rding tax rate preparation and adoption.
Indicate type of water district:t/Low tax rate water district(Wa ter Cade Section 49.2360 1)

Developing water district(Water Cade Section 49.23603)

Developed water district in a declared disaster area
(Water Code Section 49.23602/d))

SECTION 1: Voter-Approval Tax Rate
The voter-approval tax rate for low tax rate and developing water districts is the current year's debt service and contract tax rates plus the maintenance and operation (M&O) tax ratethat would impose no more than 1.08 times the amount of M&O tax imposed by the water district in the preceding year on the average appraised value of a residence homestead inthe water district. The average appraised value disregards any homestead exemption available only to people with disabilities or those age 65 or older.
The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal roll or certified estimate of value and the estimated va lues of propert ies underprotest. The designated officer or employee shall certify that the officer or em ployee has accurately calculated the tax rates and used values shown for the certified appraisal roll orcerti fied estimate. The officer or employee submits the rates to the governing body by Aug. 7 or as soon thereafter as practicable.
If any part of a developed water district is located in an area declared a disaster area during the current tax yea r by the governor or by the president, the board of the district may
ca lculate the voter-approval tax rate in the manner provided in Water Code Section 49.23601(a) and determine whether an election is required to approve the adopted tax rate in themanner provided in Water Code Section 49.23601(c). In such cases, the developed water district may use this form to calcu late its voter-approval tax rate.
Worksheet

LineAmount/Ritel'"

271,4641.

Prior year average appraised value of residence homestead. 1s

2.

Prior year general exemptions available for the average homestead. Excluding age 65 or older or disabled persons exemptions. 2

s03.

Prior year average taxable value of residence homestead. Line 1 minus Line 2.

s

271 ,464

4.

Prior year adopted M&O tax rate.

s0.0149s.

Prior year M&O tax on average residence homestead. Multiply Line 3 by Line 4, divide by $100.

s40

6.

Highest M&O tax on average residence homestead with increase. Mu ltiply Line 5 by 1.08. 3s

7.

Current year average appraised value of residence homestead.

S 269,578

8.

Current year general exemptions available for the average homestead. Excluding age 65 or older or disabled persons exemptions. •s9.

Current year average taxable value of residence homestead. Line 7 minus Line 8.

s

10.

Highest current year M&O tax rate. Line 6 divided by Line 9, multiply by $100. ss

11 .

Current year debt tax rate.

S 0.0000

12.

Current year contract tax rate.

s0.0000

13.

Current year voter-approval tax rate. Add lines 10, 11 and 12.

s0.0159/$100

430269,578
0.0159/$1 00/$ 100/ $100/ $100

' Tex. Water Code §49.l36(a){2)(C)' Tex. Water Code §49.l36{a)(2)(0)• Tex. Water Code §§49.23601(a)(J) and 49.2 3603(a)(3)Tex. Water Code §49.23 6{a)(2)(E)' Tex. Water Code §§49.23601(a)(l ) and 49.23603(a)(3)Form developed by: Texas Com pt ro ller of Public Accounts, Property Tax Ass istance Div ision

For add it ional copies, visit: co mptroller.texas .gov/ t axes/prop ert y-tax
50-858 • 1-24/ 10

2024 Water District Voter-Approval Tax Rate Worksheet

Form 50-858

SECTION 2: Election Tax Rate
For a low tax rate water district, the election tax rate is the highest total tax rate the district may adopt without holding an automatic election to approve the adopted tax rate.
For a developing water district, the election tax rate is the highest total tax rate the district may adopt before qualified voters of the district may petition for an election to lower
the adopted tax rate.
If any part of a developed water district is located in an area declared a disaster area during the current tax year by the governor or by the president, the board of the district may
calculate the election tax rate as the highest tax rate the district may adopt without holding an automatic election to approve the adopted tax rate.
In these cases, the election tax rate is the rate that would impose 1.08 times the amount of tax imposed by the district in the preceding year on the average appraised value of aresidence homestead in the water di strict. The average appraised value disregards any homestead exemption available only to people with disabilities or those age 65 or older. 'Worksheet

Une
14.

Prior year average taxable va lue of residence homestead. Enter the amount from line 3.

15.

Prior year adopted total tax rate.

16.

Prior year total tax on average residence homestead. Multiply Line 14 by line 15.

17.

Current year highest amount of taxes per avuage residence homestead. Multiply line 16 by 1.08, divide by $100.

18.

Current year tax election tax rate. Divide line 17 by line 9 and multiply by $100.

Amount/R.te
$$

$

$

$

271 ,464
0.0149/ $1004,044
430.0159/$ 100SECTION 3: Taxing Unit Representative Name and SignatureEnter the name of the person preparing the voter-approva l tax rate as authorized by the governing body of the water district. By signing below, you certify that you are thedesignated officer or employee of the taxing unit and have calculated the tax rates in accordance with requirements in Water Code. •print•here

Vicki Schneider
Printed N

08/02/2024
Wa ter District Representative

Date• Tex. Water Code §§49.23601 , 49.23602(d), and 49.23603

For add itional copies, vis it: co mptro ll er.texas .gov/taxes/ prop erty-tax

Page 2

PLUM CREEK CONSERVATION DISTRICT-Underground Water

2024-2025 No New Revenue Tax Rate Calculation Worksheet
Underground Water NO-NEW-REVENUE TAX RATE Calculations
LINE NUMBER
12345678910111213

WORKSHEET
2023 Average Appraised Value of residence
Homestead
2023 General Exemptions available for the AverageHomestead. Excluding age 65 or older or disables
persons exemptions.
2023 Average Taxable Value of Residence
Homestead. Line 1 minus line 2
2023 Adopted M & O Tax Rate
2023 M&O Tax on Average residence Homestead
Multiply Line 3 by Line 4, divide by $100
No-New Revenue Tax Increase Rate Multiply Line 5by 1.03
2024 average appraised value of residence
homestead2024 general exemptions available for the averagehomestead. Excluding age 65 or older or disabled
persons exemptions.4
2024 average taxable value of residence homestead.
Line 7 minus Line 8Highest 2024 M & O tax rate. Line 6 divided by Line9,multiple by $100
2024 debt tax rate
2024 contract tax rate
2024 No New Revenue Tax Rate. Add lines 10,11, and12Amount/Rate$271,464$0$271,464
0.014940.45
41.66$269,578$0$269,578
0.015450.00000.00000.0155