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Officials review tax-rate calculations, voter-approval threshold and fund allocation options

July 31, 2025 | Freestone County, Texas


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Officials review tax-rate calculations, voter-approval threshold and fund allocation options
Meeting participants reviewed calculations of the property tax rate and discussed how to divide levy revenue between the general fund and the Road and Bridge fund.
"Our rate now is $32.09 19. The no new new revenue rate is 0.304, and then the voter approval rate is 0.3335," Speaker 2, a staff member, said. "And we need to be somewhere under or actually, the 3 3 3 5 is under because it's 3 3 3 6. So it can be anywhere below that voter approval rate because we don't wanna have to have..."
The discussion noted three anchor figures that staff used: the current rate (reported as 0.3219), a calculated no-new-revenue rate (reported as 0.304621), and a voter-approval threshold (reported as roughly 0.3335–0.3336). Participants emphasized that the chosen levy must be at or below the voter-approval threshold to avoid triggering a voter-required increase.
Staff explained how the levy could be split. Speaker 2 said the group could allocate a portion to the Road and Bridge fund and the remainder to the general fund, giving example splits that included a Road and Bridge portion of 0.2517 and other components that could be adjusted depending on how much the governing body wanted to place in each fund.
Several participants raised questions about spreadsheet figures and prior-year changes that affected comparability. Speaker 2 said some figures had been adjusted after earlier transfers from the general fund into Road and Bridge and that those changes had not all been updated in the working spreadsheet.
No formal motion or vote on a final tax rate was recorded in the transcript. The discussion remained at the planning stage: staff presented calculations and participants discussed allocation scenarios and clarifications.
Next steps discussed were technical: staff will refine the spreadsheet figures and present updated levy-allocation options for future consideration. The transcript does not record a final rate decision or direction to adopt a specific levy split.

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Scribe from Workplace AI
Scribe from Workplace AI