This document summarizes information from a public hearing on property tax rates for the city of College Station. It provides details on: - Increases in taxable property values and new taxable values compared to the previous year - Estimated property tax revenues and how funds will be allocated - A comparison of College Station's proposed tax rates to other cities in Texas - An estimate of the impact of the proposed tax rate on a single family home valued at $280,098 - The calendar and required actions for adopting the tax rate.

1. 2019 Ad Valorem Tax
Rate Public Hearing
August 22, 2019

2. Taxable Property
Valuations
 Certified Value: $10.0 Billion
compared to $9.5 Billion last year
 Current year Taxable values
increased $492 million, or 4.93%
 Property Tax Revenue estimated
 O&M = $30,300,000
 Debt Service = $21,400,000
 General Fund O&M is what is
necessary to run the Police and Fire
Departments as well as Public Works
and Parks & Recreation
6,655
7,141
7,635
7,990
8,902
9,487
9,979
-
2,000
4,000
6,000
8,000
10,000
12,000
2013 2014 2015 2016 2017 2018 2019
Millions
Taxable Values

3. Taxable New Value
 Taxable New Value: $308 Million
compared to $403 Million last year
 Current year New Taxable values
decreased $95 million, or 30.82%
 New Value makes up 62.60% of the
total increase in property values this
year
 General Fund O&M is what is
necessary to run the Police and Fire
Departments as well as Public Works
and Parks & Recreation
197
215
230
284
409 403
308
-
50
100
150
200
250
300
350
400
450
2013 2014 2015 2016 2017 2018 2019Millions
New Value

4. Where We’ve Been –
Ad Valorem Tax Rate
10-Year Growth Rates
• City Population Growth = 30.58%
• Student Growth = 33.49%
• CPI-U Index Growth = 18.16%
• City Tax Rate (current) = 13.91%
Fiscal Year Tax Rate ($)
2010 43.94
2011 44.75
2012 43.80
2013 43.07
2014 42.60
2015 45.25
2016 45.25
2017 47.25
2018 49.75
2019 50.58

5. Proposed Property Tax Rate
Current Rate Change Proposed FY20
Debt Service Fund 22.0339 0.1105 22.1444
General Fund 28.5502 2.7672 31.3174
50.5841 2.8777 53.4618
Effective Rate 49.5757
Rollback Rate 53.4618
*Rates above are stated cents per $100 assessed valuation

6. Total Tax Rate
Comparison –
Proposed to Prior Year
Actual Rate
• Compared our proposed rate to 28
Cities with Population between
75,000 and 150,000
• College Station’s Proposed Total
Tax Rate would rank in the middle
3rd (10th from the lowest)
• 64% of the Cities would have a
higher tax rate than College Station
• The City of Bryan’s tax rate would
still exceed College Stations by
9.5372 cents per $100 of
assessed valuation
Page 18
0 10 20 30 40 50 60 70 80 90
Tyler - 25.9900
Sugar Land - 33.2000
Midland - 39.2249
Conroe - 41.7500
Round Rock - 43.9000
Lewisville - 44.3301
Odessa - 47.6601
McAllen - 49.5677
Allen - 49.8000
College Station - 53.4618
Mission - 54.1100
League City - 55.0000
Longview - 55.8900
Carrollton - 59.4970
Denton - 60.5454
Richardson - 62.5160
Bryan - 62.9990
Pharr - 64.9000
Edinburg - 68.5000
Beaumont - 71.0000
Wichita Falls - 72.9880
Mesquite - 73.4000
Pearland - 74.1200
Killeen - 74.9800
San Angelo - 77.6000
Waco - 77.6232
Abilene - 78.7700
Baytown - 81.2030
City of College Station FY20 Proposed Ad Valorem Tax Rate
Comparison of Texas Cities with a Population 75,000 to 150,000
O&M
Debt

7. O&M Tax Rate
Comparison –
Proposed to Prior Year
Actual Rate
• College Station’s Proposed O&M or
Operational Tax Rate would rank in
the bottom 3rd (6th from the lowest)
• 79% of the Cities would have a
higher tax rate than College Station
• The City of Bryan’s O&M tax rate
would still exceed College Stations
by 16.5534 cents per $100 of
assessed valuation
0 10 20 30 40 50 60 70 80
Edinburg - 0.903
Sugar Land - 19.569
Tyler - 25.99
Conroe - 29.25
Pearland - 30.68
College Station - 31.3174
Round Rock - 31.713
Lewisville - 32.0981
Midland - 33.0846
Richardson - 38.124
Longview - 38.42
Odessa - 39.1609
Allen - 39.6038
League City - 40
Denton - 40.0364
Carrollton - 43.887
McAllen - 44.0122
Mission - 45.02
Baytown - 45.7643
Bryan - 47.8708
Mesquite - 48.792
Beaumont - 49.2113
Killeen - 52.81
Pharr - 56.71
Abilene - 60.69
Waco - 65.5934
San Angelo - 68.24
Wichita Falls - 68.7102
City of College Station FY20 Proposed Ad Valorem Tax Rate
Comparison of Texas Cities with a Population 75,000 to 150,000
O&M

8. Estimated
Total Tax Bill FY 20
 Total tax bill composed of 3 parts –
City, CSISD, Brazos County
 Proposed Tax rates
 2019 Total Tax Bill - $6,618.27
 2020 Total Tax Bill - $6,361.12
$1,497.45 $3,470.18 $1,393.49
$0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000
Tax Bill
COCS CSISD Brazos County

9. Impact on a Single
Family Home
• Average Home Price in College Station =
$280,098
• The City of Bryan’s Tax Rate will remain
unchanged, but it is higher already than
College Station’s by 9.5371 cents per
$100 of assessed valuation
• CSISD property tax rate will be
decreasing, but the exact percentage
has not yet been verified
• Brazos County tax rate is an increase of
$.0125 per $100 of assessed valuation
to a proposed rate of $0.4975
Approved Tax
Rate
Effective Tax
Rate
Annual
Increase
(Decrease)
Home Value 280,098 280,098
Less: Homestead Exemption (5%) (14,005) (14,005)
Divided by 100 100 100
Base Home Value 2,661 2,661 -
Tax Rate $ 0.534618 $ 0.495757 $ 0.038861
City Tax on Valuation $ 1,422.58 $ 1,319.18 $ 103.41
Percentage increase for FY20 7.84%

10. Tax Rate Adoption
Calendar
• Thurs Aug 22 - Ad Valorem Tax Rate
Hearing #1
• Thurs Sept 12
• Ad Valorem Tax Rate Hearing #2
• Proposed Budget Public Hearing
• Thurs Sept 26 –
• Tax Rate Adoption
• Budget Adoption
All Hearings that the Budget and Tax
Rate Adoption are at 6:00pm City
Hall Council Chambers
Required Actions
• Hold the Public Hearings
• Announce the date, time and place
for the vote on the tax rate