SUBJECT
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Submission of the 2026 Certified Appraisal Roll from the Webb County Appraisal District for the development of the City's tax roll; acceptance of the Tax Rate Calculation Worksheets for the No-New-Revenue Tax Rate and Voter-Approval Tax Rate for Tax Year 2026; recommend to propose a tax rate of $0.506080 per $100 of value; setting a date for a Special City Council Meeting for the Public Hearing and Introductory Ordinance of the proposed tax rate. The meeting must be held on September 14, 15, 16, or 17 of 2026.
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PREVIOUS COUNCIL ACTION
Every year, City Council approves the appraisal roll from the Webb County Appraisal District for the development of the City's tax roll; accepts the No-New-Revenue Tax Rate and Voter-Approval Tax Rate Calculations; proposes the tax rate; and sets the public hearing dates as required by the Texas Property Tax Code.
BACKGROUND
Each year, the Webb County Appraisal District certifies the appraisal roll to be used as a base for our tax levy.
The 2026 Certified Appraisal Roll was provided by the Webb County Appraisal District on
July 22, 2026, and the certified values are as follows:
Approved Value Under Total
Value Protest Value
Appraised Value $ 35,795,292,271 $ 406,741,159 $ 36,202,033,430
Net Appraised/Assessed Value $ 35,335,747,688 $ 400,643,885 $ 35,736,391,573
Net Taxable Value $ 28,619,021,387 $ 391,712,568 $ 29,010,733,955
Total Number of Accounts 101,077
Of the above totals, new value and annexations are as follows:
Market Taxable
Total New Value $ 1,127,263,838 $ 1,092,906,857
Total New Annexations $ 3,294,268 $ 2,711,213
Calculated tax rates in accordance with Truth-in-Taxation (TNT) Guidelines are as follows:
2026 No-New-Revenue Tax Rate - NNR $0.491946 per $100 of Value
2026 Voter-Approval Tax Rate - VAR $0.522026 per $100 of Value
2026 Certified Appraisal Roll and NNR and VAR Tax Rate Calculation Worksheets are attached.
VIVA LAREDO PLAN ALIGNMENT
Alignment Rating:
Supporting goal(s)/policy(ies):
Summary of alignment:
COMMITTEE RECOMMENDATION
Not Applicable.
STAFF RECOMMENDATION
recommendation
Acceptance of the 2026 Certified Appraisal Roll and Tax Rate Calculation Worksheets for the No-New-Revenue Tax Rate and Voter-Approval Tax Rate for Tax Year 2026; propose a tax rate of $0.506080 per $100 of value; set a date for a Special City Council Meeting on September 14, 15, 16, or 17, of 2026 for the Public Hearing and Introductory Ordinance of the proposed tax rate.
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Fiscal Impact
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Change Order: Exceeds 25% Y/N: Click or tap here to enter text.
FINANCIAL IMPACT:
Tax levy will generate revenue for General Fund Maintenance and Operations and Tax Supported Debt for fiscal year 2026-2027.