NOTICE OF PUBLIC MEETING TO VOTE 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 MEETING TO VOTE ON THE PROPOSED TAX RATE WILL BE HELD ON September 15, 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:

Lester M. Arnold

Johnny D. Brown 

Scotty W. Thornton 

AGAINST the proposal:

PRESENT and not voting: 

ABSENT:
Geary B. Dominy

Charles E. Wilson

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.smithcounty.com/265/Tax-Assessor for more information.