Truth in Taxation Summary
Texas Property Tax Code Section 26.16

County of Bowie Central Appraisal District

Taxing Entity
Adopted Tax Rate
Maintenance & Operations Rate
Debt Rate
Effective Tax Rate
Effective Maintenance & Operations Rate
Rollback Tax Rate
BOWIE COUNTY COMMISSIONERS COURT
Tax Year 2017 0.424322 0.350694 0.073628 0.417018 0.345879 0.459331
Tax Year 2016 0.424322 0.349418 0.074904 0.386563 0.326736 0.439956
Tax Year 2015 0.399173 0.335979 0.063194 0.469350 0.300050 0.399173
Tax Year 2014 0.473610 0.302332 0.171278 0.345069 0.300247 0.506994
Tax Year 2013 0.348363 0.302332 0.046031 0.354115 0.269683 0.348363
BOWIE EMERGENCY SERVICES DISTRICT #1
Tax Year 2017 0.030000 0.030000 0.000000 0.029242 0.029242 0.031581
Tax Year 2016 0.030000 0.030000 0.000000 0.029035 0.029035 0.031357
Tax Year 2015 0.030000 0.030000 0.000000 0.029088 0.029088 0.031415
Tax Year 2014 0.030000 0.030000 0.000000 0.029589 0.029589 0.031956
Tax Year 2013 0.030000 0.030000 0.000000 0.029330 0.029330 0.031676
BOWIE EMERGENCY SERVICES DISTRICT #2
Tax Year 2017 0.030000 0.030000 0.000000 0.029666 0.029666 0.032039
Tax Year 2016 0.030000 0.030000 0.000000 0.029781 0.029781 0.032163
Tax Year 2015 0.030000 0.030000 0.000000 0.029440 0.029440 0.031795
Tax Year 2014 0.030000 0.030000 0.000000 0.029859 0.029851 0.032239
Tax Year 2013 0.030000 0.030000 0.000000 0.029947 0.029947 0.032342
BOWIE EMERGENCY SERVICES DISTRICT #3
Tax Year 2017 0.075000 0.075000 0.000000 0.077297 0.077297 0.083480
Tax Year 2016 0.079831 0.079831 0.000000 0.078092 0.078092 0.084339
Tax Year 2015 0.079831 0.079831 0.000000 0.076848 0.076848 0.082995
Tax Year 2014 0.079831 0.079831 0.000000 0.079831 0.079831 0.086217
Tax Year 2013 0.081144 0.081144 0.000000 0.075570 0.075570 0.081615
DEKALB CITY TEXAS
Tax Year 2017 0.575000 0.575000 0.000000 0.571596 0.571596 0.617323
Tax Year 2016 0.575000 0.575000 0.000000 0.549752 0.549752 0.593732
Tax Year 2015 0.558400 0.558400 0.000000 0.517043 0.517043 0.558406
Tax Year 2014 0.529900 0.529900 0.000000 0.524893 0.524893 0.566884
Tax Year 2013 0.529900 0.529900 0.000000 0.495589 0.495589 0.535236
DEKALB ISD
Tax Year 2017 1.1700 1.1700 0.0000 1.1363 1.3093 1.1701
Tax Year 2016 1.1700 1.1700 0.0000 1.1384 1.2577 1.1701
Tax Year 2015 1.1700 1.1700 0.0000 1.1620 1.1754 1.1701
Tax Year 2014 1.1700 1.1700 0.0000 1.1340 1.3290 1.1701
Tax Year 2013 1.1700 1.1700 0.0000 1.1410 1.3710 1.1701
HOOKS CITY TEXAS
Tax Year 2017 0.918803 0.570735 0.348068 0.918803 0.569457 0.963081
Tax Year 2016 0.925016 0.573307 0.351709 0.925016 0.576464 0.974290
Tax Year 2015 0.924270 0.576000 0.348270 0.856417 0.533864 0.924843
Tax Year 2014 0.864656 0.539000 0.325656 0.750873 0.526961 0.894773
Tax Year 2013 0.725000 0.508811 0.216189 0.694069 0.475099 0.729295
HOOKS ISD
Tax Year 2017 1.40000 1.17000 0.23000 1.38399 1.52013 1.40000
Tax Year 2016 1.40000 1.17000 0.23000 1.32131 1.18060 1.40065
Tax Year 2015 1.41000 1.17000 0.24000 1.44407 1.23867 1.41026
Tax Year 2014 1.41000 1.17000 0.24000 1.29106 1.30671 1.43971
Tax Year 2013 1.2600 1.1700 0.0900 1.2131 1.2656 1.4242
HUBBARD ISD
Tax Year 2017 1.0400 1.0400 0.0000 0.9697 1.1897 1.0400
Tax Year 2016 1.0400 1.0400 0.0000 1.0110 1.1374 1.0400
Tax Year 2015 1.0400 1.0400 0.0000 1.0846 1.0554 1.0400
Tax Year 2014 1.0400 1.0400 0.0000 1.0622 1.0936 1.0400
Tax Year 2013 1.0400 1.0400 0.0000 1.0395 1.0849 1.0400
LEARY CITY TEXAS
Tax Year 2017 0.038603 0.038603 0.000000 0.035744 0.035744 0.038603
Tax Year 2016 0.036567 0.036567 0.000000 0.033859 0.033859 0.036567
Tax Year 2015 0.033739 0.033739 0.000000 0.031240 0.031240 0.033739
Tax Year 2014 0.031245 0.031245 0.000000 0.028931 0.028931 0.031245
Tax Year 2013 0.029068 0.029068 0.000000 0.026915 0.026915 0.029068
LEARY ISD
Tax Year 2017 1.0400 1.0400 0.0000 1.0170 1.1328 1.0400
Tax Year 2016 1.0400 1.0400 0.0000 1.0249 1.0598 1.0400
Tax Year 2015 1.0400 1.0400 0.0000 1.0594 1.1001 1.0400
Tax Year 2014 1.0400 1.0400 0.0000 1.0345 1.1974 1.0400
Tax Year 2013 1.0400 1.0400 0.0000 0.9931 1.0783 1.0400
LIBERTY EYLAU ISD
Tax Year 2017 1.370000 1.170000 0.200000 1.374908 1.303947 1.370000
Tax Year 2016 1.370000 1.170000 0.200000 1.234203 1.283858 1.370000
Tax Year 2015 1.261000 1.170000 0.091000 1.270589 1.178124 1.261000
Tax Year 2014 1.261020 1.170000 0.091020 1.253706 1.205010 1.263159
Tax Year 2013 1.261023 1.170000 0.091023 1.267162 1.253904 1.261073
MALTA ISD
Tax Year 2017 1.1000 1.0400 0.0600 1.0923 1.2225 1.1000
Tax Year 2016 1.10000 1.04000 0.06000 1.03708 1.07854 1.10005
Tax Year 2015 1.10000 1.04000 0.06000 1.09401 1.10981 1.10005
Tax Year 2014 1.04660 1.04000 0.00660 1.02618 1.00000 1.09709
Tax Year 2013 1.04660 1.04000 0.00660 1.04968 1.07056 1.09863
MAUD CITY TEXAS
Tax Year 2017 0.465855 0.465855 0.000000 0.431348 0.431348 0.465855
Tax Year 2016 0.436154 0.436154 0.000000 0.436154 0.436154 0.471046
Tax Year 2015 0.435731 0.435731 0.000000 0.427311 0.427311 0.461495
Tax Year 2014 0.435731 0.435731 0.000000 0.429971 0.429971 0.464368
Tax Year 2013 0.435731 0.435731 0.000000 0.403455 0.403455 0.435731
MAUD ISD
Tax Year 2017 1.2089 1.1700 0.0389 1.1855 1.2742 1.2089
Tax Year 2016 1.2130 1.1700 0.0430 1.2204 1.1598 1.2131
Tax Year 2015 1.2161 1.1700 0.0461 1.2264 1.3227 1.2161
Tax Year 2014 1.2125 1.1700 0.0425 1.1956 1.2814 1.2126
Tax Year 2013 1.2130 1.1700 0.0430 1.2289 1.5279 1.2130
NASH CITY TEXAS
Tax Year 2017 0.598353 0.426652 0.171701 0.567978 0.395049 0.598353
Tax Year 2016 0.561160 0.402281 0.158879 0.534521 0.372483 0.561160
Tax Year 2015 0.580312 0.416138 0.164174 0.578518 0.414858 0.615476
Tax Year 2014 0.580312 0.416138 0.164174 0.580312 0.436143 0.635208
Tax Year 2013 0.594480 0.451828 0.142652 0.594480 0.446677 0.625063
NEW BOSTON CITY TEXAS
Tax Year 2017 0.320000 0.150346 0.169654 0.315864 0.139210 0.396988
Tax Year 2016 0.320000 0.141033 0.178967 0.283495 0.130587 0.320000
Tax Year 2015 0.283925 0.130790 0.153135 0.300408 0.121102 0.400357
Tax Year 2014 0.256566 0.103431 0.153135 0.249102 0.095770 0.256566
Tax Year 2013 0.249732 0.096013 0.153719 0.261043 0.088901 0.249732
NEW BOSTON ISD
Tax Year 2017 1.4140 1.1700 0.2440 1.3936 1.2914 1.4140
Tax Year 2016 1.4140 1.1700 0.2440 1.3803 1.1305 1.4140
Tax Year 2015 1.4140 1.1700 0.2440 1.5965 1.1981 1.4457
Tax Year 2014 1.4140 1.1700 0.2440 1.3898 1.3446 1.4148
Tax Year 2013 1.4140 1.1700 0.2440 1.2919 1.2168 1.4140
PLEASANT GROVE ISD
Tax Year 2017 1.4400 1.0900 0.3500 1.4114 1.2079 1.4400
Tax Year 2016 1.4400 1.0900 0.3500 1.4177 1.1612 1.4400
Tax Year 2015 1.4400 1.0900 0.3500 1.4237 1.2106 1.4400
Tax Year 2014 1.4400 1.0900 0.3500 1.4588 1.1655 1.4400
Tax Year 2013 1.4400 1.0900 0.3500 1.4090 1.1042 1.4400
RED LICK CITY TEXAS
Tax Year 2017 0.107747 0.107747 0.000000 0.134267 0.134267 0.145008
Tax Year 2016 0.107747 0.107747 0.000000 0.107344 0.107344 0.115931
Tax Year 2015 0.107747 0.107747 0.000000 0.104165 0.104165 0.112498
Tax Year 2014 0.107747 0.107747 0.000000 0.107747 0.107747 0.116366
Tax Year 2013 0.110000 0.110000 0.000000 0.105768 0.105768 0.114229
RED LICK ISD
Tax Year 2017 1.180000 1.040000 0.140000 1.152938 1.209094 1.223248
Tax Year 2016 1.180000 1.040000 0.140000 1.158544 1.205380 1.180050
Tax Year 2015 1.184262 1.040000 0.144262 1.177058 2.084824 1.235773
Tax Year 2014 1.184262 1.040000 0.144262 1.162721 1.496007 1.273406
Tax Year 2013 1.184262 1.040000 0.144262 1.100718 1.419861 1.273376
REDWATER CITY TEXAS
Tax Year 2017 0.188931 0.188931 0.000000 0.182452 0.182452 0.197048
Tax Year 2016 0.188931 0.188931 0.000000 0.187830 0.187830 0.202856
Tax Year 2015 0.188931 0.188931 0.000000 0.187579 0.187579 0.202585
Tax Year 2014 0.188931 0.188931 0.000000 0.187239 0.187239 0.202218
Tax Year 2013 0.188931 0.188931 0.000000 0.179934 0.179934 0.194328
REDWATER ISD
Tax Year 2017 1.3485 1.1700 0.1785 1.2567 1.3762 1.3486
Tax Year 2016 1.2725 1.1700 0.1025 1.2295 1.2509 1.2867
Tax Year 2015 1.2725 1.1700 0.1025 1.2987 1.2930 1.2973
Tax Year 2014 1.2725 1.1700 0.1025 1.2531 1.3038 1.2940
Tax Year 2013 1.2725 1.1700 0.1025 1.2619 1.2933 1.2818
SIMMS ISD
Tax Year 2017 1.1250 1.0400 0.0850 1.0609 1.1707 1.1250
Tax Year 2016 1.12500 1.04000 0.08500 1.09778 1.05574 1.12510
Tax Year 2015 1.12500 1.04000 0.08500 1.15528 1.18029 1.12505
Tax Year 2014 1.12000 1.04000 0.08000 1.08649 1.18786 1.12663
Tax Year 2013 1.11650 1.04000 0.07650 1.05231 1.17485 1.11655
TEXARKANA CITY TEXAS
Tax Year 2017 0.700000 0.499138 0.200862 0.694650 0.521001 0.820589
Tax Year 2016 0.700000 0.519668 0.180332 0.651868 0.434060 0.706418
Tax Year 2015 0.669293 0.470449 0.198844 0.663170 0.450758 0.704403
Tax Year 2014 0.669293 0.458613 0.210680 0.669446 0.452827 0.717975
Tax Year 2013 0.669293 0.455451 0.213842 0.671215 0.429086 0.695187
TEXARKANA COLLEGE
Tax Year 2017 0.118115 0.118115 0.000000 0.109366 0.109366 0.118115
Tax Year 2016 0.110718 0.110718 0.000000 0.102517 0.102517 0.110718
Tax Year 2015 0.105267 0.105267 0.000000 0.104674 0.104674 0.113047
Tax Year 2014 0.105267 0.105267 0.000000 0.122991 0.122991 0.132830
Tax Year 2013 0.105267 0.105267 0.000000 0.109495 0.109495 0.118254
TEXARKANA ISD
Tax Year 2017 1.4250 1.1700 0.2550 1.4064 1.2885 1.4256
Tax Year 2016 1.4250 1.1700 0.2550 1.3630 1.1861 1.4251
Tax Year 2015 1.4250 1.1700 0.2550 1.3496 1.1774 1.4318
Tax Year 2014 1.3390 1.1700 0.1690 1.3351 1.1831 1.3391
Tax Year 2013 1.3390 1.1700 0.1690 1.3230 1.1727 1.3397
WAKE VILLAGE CITY TEXAS
Tax Year 2017 0.358754 0.358754 0.000000 0.352051 0.352051 0.380215
Tax Year 2016 0.358754 0.358754 0.000000 0.351399 0.351399 0.379510
Tax Year 2015 0.358754 0.358754 0.000000 0.349936 0.349936 0.377930
Tax Year 2014 0.358754 0.358754 0.000000 0.349865 0.349865 0.377854
Tax Year 2013 0.358754 0.358754 0.000000 0.355601 0.355601 0.384049


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 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.