NOTICE OF PUBLIC HEARING ON TAX INCREASE 

A tax rate of $0.071662 per $100 valuation has been proposed by the governing body of Smith County
Emergency Services District 2. 

• PROPOSED TAX RATE $0.071662 per $100
• NO-NEW-REVENUE TAX RATE $0.067522 per $100
• VOTER-APPROVAL TAX RATE $0.070211 per $100
• DE MINIMIS RATE $0.071662 per $100

The no-new-revenue tax rate is the tax rate for the 2026 tax year that will raise the same amount of property
tax revenue for Smith County Emergency Services District 2 from the same properties in both the 2025 tax
year and the 2026 tax year.

The voter-approval rate is the highest tax rate that Smith County Emergency Services District 2 may adopt
without holding an election to seek voter approval of the rate, unless the de minimis rate for Smith County
Emergency Services District 2 exceeds the voter-approval rate for Smith County Emergency Services
District 2.

The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate for
Smith County Emergency Services District 2, the rate that will raise $500,000, and the current debt rate for
Smith County Emergency Services District 2.

The proposed tax rate is greater than the no-new-revenue tax rate. This means that Smith County Emergency
Services District 2 is proposing to increase property taxes for the 2026 tax year.

A PUBLIC HEARING ON THE PROPOSED TAX RATE WILL BE HELD ON September 8, 2026 AT
6:00 PM AT 205 Shelley Drive, Tyler, TX 75701.

The proposed tax rate is greater than the voter-approval tax rate but not greater than the de minimis rate and
does not exceed the rate that allows voters to petition for an election under Section 26.075, Tax Code. If
Smith County Emergency Services District 2 adopts the proposed tax rate, the Smith County Emergency
Services District 2 is not required to hold an election so that voters may accept or reject the proposed tax rate
and the qualified voters of the Smith County Emergency Services District 2 may not petition the Smith
County Emergency Services District 2 to require an election to be held to determine whether to reduce the
proposed tax rate.

YOUR TAXES OWED UNDER ANY OF THE RATES MENTIONED ABOVE CAN BE CALCULATED
AS FOLLOWS:

Property tax amount= (tax rate) x (taxable value of your property)/100 

FOR the proposal:
AGAINST the proposal:
PRESENT and not voting:
ABSENT:

Visit Texas.gov/PropertyTaxes 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

The following table compares the taxes imposed on the average residence homestead by Smith County
Emergency Services District 2 last year to the taxes proposed to be imposed on the average residence
homestead by Smith County Emergency Services District 2 this year.

For assistance with tax calculations, please contact the tax assessor for Smith County Emergency Services
District 2 at (903) 590-2920 or taxoffice@smith-county.com, or visit https://www.smith-county.com/265/Tax-Assessor for more information.