Notice About 2023 Tax Rates
Property tax rates in Childress County.
This notice concerns the 2023 property tax rates for Childress County. This notice provides information about two tax rates used in adopting the current tax year's tax rate. The no-new-revenue tax rate would Impose the same amount of taxes as last year if you compare properties taxed in both years. In most cases, the voter-approval tax rate is the highest tax rate a taxing unit can adopt without holding an election. In each case, these rates are calculated by dividing the total amount of taxes by the current taxable value with adjustments as required by state law. The rates are given per $100 of property value.

This year's no-new-revenue tax rate$0.516099/$100
This year's voter-approval tax rate$0.518598/$100

To see the full calculations, please visit for a copy of the Tax Rate Calculation Worksheet.

Unencumbered Fund Balance
The following estimated balances will be left in the taxing unit's accounts at the end of the fiscal year. These balances are not encumbered by corresponding debt obligation.

Type of FundBalance

Current Year Debt Service
The following amounts are for long-term debts that are secured by property taxes. These amounts will be paid from upcoming property tax revenues (or additional sales tax revenues, if applicable).

Description of DebtPrincipal or Contract Payment to be Paid from Property TaxesInterest to be Paid from Property TaxesOther Amounts to be PaidTotal Payment
COUNTY JAIL 493,480 33,480 0 526,960
CERTIFICATES OF OBLIGATION 189,950 27,950 0 217,900

  Total required for 2023 debt service$744,860
- Amount (if any) paid from funds listed in unencumbered funds$0
- Amount (if any) paid from other resources$0
- Excess collections last year$0
= Total to be paid from taxes in 2023$744,860
+ Amount added in anticipation that the unit will collect only 98.00% of its taxes in 2023 $15,201
= Total debt levy$760,061

Voter-Approval Tax Rate Adjustments

State Criminal Justice Mandate
The Childress County County Auditor certifies that Childress County County has spent $206,129 in the previous 12 months for the maintenance and operations cost of keeping inmates sentenced to the Texas Department of Criminal Justice. Childress County County Sheriff has provided Childress County information on these costs, minus the state revenues received for reimbursement of such costs. This increased the voter-approval tax rate by 0.000996/$100.

Indigent Health Care Compensation Expenditures
The Childress County spent $123,883 from July 1, 2022 to June 30, 2023 on enhanced indigent health care at the increased minimum eligibility standards, less the amount of state assistance. For the current tax year, the amount of increase above last year's enhanced indigent health care expenditures is $8,925. This increased the voter-approval tax rate by 0.001601/$100.

This notice contains a summary of actual no-new-revenue and voter-approval calculations as certified by TWILA BUTLER, CHIEF APPRAISER/TAX COLLECTOR on 08/23/2023 .

Visit to find a link to your local property tax database on which you can easily access information regarding your property taxes, including information about proposed tax rates and scheduled public hearings of each entity that taxes your property.

The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit the rate of growth of property taxes in the state.