Truth in taxation notice: what it means and when to respond

Last updated 2026-07-10

What is a truth in taxation notice?

A truth in taxation notice is a formal disclosure that a local taxing unit, such as a county, city, school district, or special district, plans to adopt a property tax rate that would bring in more revenue than last year. The phrase 'more revenue' is the key. Even if the rate itself stays flat or ticks down slightly, rising assessed values can still push total collections higher, and that triggers the notice requirement.

Most states that use this mechanism define a baseline called the no-new-revenue rate (sometimes called the effective rate or rollback rate, depending on the state). The no-new-revenue rate is the rate that would produce the same total tax dollars as last year, adjusted for new construction and other additions to the appraisal roll. If the governing body wants to collect more than that amount, it has to say so publicly and invite comment before voting. That public announcement is the truth in taxation notice. ^[1]

The concept started in Texas in 1985 and has since spread to several other states including Minnesota, Tennessee, and Georgia, each with its own procedural twist. ^[2] The name varies. Texas calls it a 'truth-in-taxation' notice, Minnesota calls its version the 'proposed property tax notice,' and some states simply refer to 'public hearing requirements' triggered by rate increases. The underlying idea holds: transparency before the vote.

For homeowners, the notice matters most during the late summer and fall budget cycle, after assessments are set but before final tax rates are adopted. It's separate from your assessment notice (which tells you what your property is worth) and separate from your tax bill (which tells you what you owe after the rate is applied). Think of it as the middle step. The moment when the governing body announces its spending intentions and the public gets a narrow window to respond.

Why does truth in taxation exist, and who has to issue it?

Legislatures wrote these rules because local governments had a quiet revenue windfall trick: let assessments rise, keep the nominal rate flat, collect more money, and never officially vote to 'raise taxes.' Truth in taxation laws close that loophole by forcing an explicit public disclosure and hearing whenever real revenue goes up.

In Texas, the Property Tax Code Chapter 26 requires each taxing unit to calculate and publish both its no-new-revenue rate and its voter-approval rate before adopting a budget. ^[1] Any taxing unit proposing a rate above the no-new-revenue rate must publish a specific notice in a local newspaper and post it online. School districts and municipalities also typically mail individual property owner notices.

Minnesota's version, governed by Minnesota Statutes Section 275.065, requires every county, city, town, and school district to mail each property owner a proposed property tax statement showing the prior year tax, the proposed tax, and the difference, along with the date and location of the public hearing. ^[3] That mailed piece is often called the 'parcel-specific notice.' It's the most direct signal a homeowner gets that a bill is about to change.

In Tennessee, cities and counties that propose a tax rate increase beyond the certified tax rate must hold a public hearing with at least 10 days' advance notice published in a newspaper. ^[4] Georgia requires a rollback hearing unless the millage rate sits at or below the rollback rate. ^[5]

So who issues these? Every taxing body with authority to levy property taxes that plans to exceed its baseline: counties, municipalities, school boards, hospital districts, community college districts, and sometimes water or fire districts. A single parcel can be subject to notices from several taxing units in the same year.

What does a truth in taxation notice actually say?

The content varies by state, but most notices carry the same core elements:

• The taxing unit's name
• Last year's adopted tax rate
• The proposed new tax rate
• The no-new-revenue (effective) rate
• The voter-approval (rollback) rate
• The estimated tax on an average homestead
• The date, time, and location of the public hearing
• A comparison showing the revenue increase in dollar terms

Texas law specifies the exact language that must appear. The Texas Comptroller publishes model forms to guide local officials. ^[6] One required statement reads, in part, that 'the proposed tax rate is greater than the no-new-revenue tax rate,' which under Texas law triggers mandatory publication and hearing requirements before adoption. ^[1]

Minnesota's parcel-specific notice goes further. It shows the proposed tax broken out by each taxing entity, so a homeowner can see how much the county, city, school district, and special districts each propose to collect. ^[3] That granularity helps you decide which hearing to attend.

If you get a mailed notice, find the public hearing date first. It's usually printed near the top, and it tells you when you can show up and speak before the governing body votes. That hearing date is your action window.

When do you need to respond, and what is the deadline?

State law sets response deadlines, not the taxing unit, so they don't bend to local preference. The table below lays out the framework in the most common truth-in-taxation states.

State	Notice Type	Advance Notice Required	Who Gets It	Key Statute
Texas	Newspaper + website publication	At least 5 days before hearing	General public	Tax Code Ch. 26 [1]
Texas (school districts)	Mailed parcel notice	Before adoption vote	Individual owners	Tax Code §26.06 [1]
Minnesota	Mailed parcel notice	Mailed by Nov 11; hearings Dec	Individual owners	Minn. Stat. §275.065 [3]
Tennessee	Newspaper notice	At least 10 days before hearing	General public	Tenn. Code §67-5-2006 [4]
Georgia	Newspaper + mailed notice	At least 7 days before hearing	Individual owners when mills exceed rollback	OCGA §48-5-32.1 [5]

The public hearing is your formal response window. You can show up and address the governing body directly before the rate vote. Most hearings allow public comment, though the time per speaker is usually 3 to 5 minutes. Some jurisdictions also accept written comments submitted before or at the hearing.

Miss the hearing and the rate almost certainly passes without your input. You can still appeal your assessed value separately (that's a different process with its own deadlines), but you lose the chance to influence the rate itself. The rate and the assessment are two separate levers. Truth in taxation addresses the rate lever.

In Texas, if a taxing unit other than a school district adopts a rate more than 3.5 percent above the no-new-revenue rate, registered voters can petition for a rollback election. ^[1] That's a slower, harder path, but it exists. School districts have different thresholds tied to state formulas.

One practical point: don't confuse the truth in taxation hearing deadline with your property value appeal deadline. In most states those are months apart. Your assessment protest deadline typically falls in the spring or early summer, while truth in taxation hearings happen in the fall budget cycle.

How is a truth in taxation notice different from an assessment notice?

Homeowners often get both in a calendar year and mix them up. Here's the clean distinction.

An assessment notice (sometimes called a notice of appraised value or notice of proposed assessment) tells you what your local appraisal district or assessor's office thinks your property is worth. That value is the base. If you disagree with the value, you file a protest or appeal, usually within 30 to 45 days of the notice date, and you argue the property's market value. ^[7] Your tax bill follows from that value.

A truth in taxation notice is not about value. It's about rate. It says the governing body wants to apply a higher rate to whatever values the appraisal district has set. You can't contest the rate at the appraisal board. You contest it at the governing body's public hearing. Different meeting, different argument.

A third document, your annual tax bill, arrives later and reflects both the final assessed value and the final adopted rate. By the time the bill lands, both the value and the rate are locked. Your options at that stage are narrow.

If you live in a state with strong truth in taxation rules, like Texas or Minnesota, pay attention to all three. The assessment notice is your first shot at reducing taxable value. The truth in taxation notice is your shot at slowing the rate increase. Both feed the final bill.

Does a truth in taxation notice mean your taxes will definitely go up?

Not necessarily. The notice means the governing body is proposing a rate above the no-new-revenue threshold, which under most circumstances would increase total collections. But a few things can shift between the notice and the bill.

First, the governing body might lower the proposed rate after the public hearing if community pushback runs strong. That's the point of the hearing. It doesn't happen often, but it does happen in competitive local elections where incumbents watch turnout.

Second, your individual bill depends on both the rate and your assessed value. If the rate went up but your assessment went down (after a successful protest, for example), your bill could stay flat or even drop. Flip it around: if your value jumped 20 percent and the rate held steady, your bill goes up without any truth in taxation notice ever being required.

Third, exemptions matter. A homestead exemption, senior freeze, or disability exemption can offset rate increases. If you haven't claimed every exemption you're entitled to, a rate increase is a good prompt to check. Some exemptions cap your taxable value increase regardless of what the market does. In Texas, the homestead exemption caps the taxable value increase on a primary residence at 10 percent per year regardless of actual appraisal growth. ^[1]

So the notice is a warning sign, not a certainty. Use it as a trigger to review your assessment, check your exemptions, and decide whether to attend the hearing.

What can you actually say at a truth in taxation public hearing?

Attend and you get the floor, usually for 3 to 5 minutes. Make it count. Here's what works and what doesn't.

What works: specific numbers. If the proposed school district budget rose 12 percent while enrollment fell, say that. If the county's proposed rate increase translates to $340 more per year for a median homestead, say that and let the board members sit with it on the record. Governing bodies respond to specificity because it's harder to dismiss than general frustration.

What doesn't work: emotion without data. 'This is too much' gets noted and forgotten. 'The proposed rate produces $2.1 million in new revenue on a 4.8 percent enrollment decline' is harder to ignore.

You don't need to be a lawyer. You don't need exhibits. You do need to be brief, factual, and clear about the action you're asking for: usually, that the board adopt the no-new-revenue rate or a rate closer to it.

Many jurisdictions also take written comments in advance. Check the notice or the governing body's website for instructions. A short letter with your address, the proposed rate, and your specific concern creates a paper record even if you can't attend in person.

Enough residents show up and speak, and the political math changes for board members. Sparse attendance means the rate passes without friction. That's the most honest thing anyone can say about how these hearings run in practice.

How do you find the truth in taxation information for your county or district?

The notice should come to you, but systems vary by state and sometimes fail. Here's how to find it on your own.

In Texas, the Comptroller maintains a truth-in-taxation website where every taxing unit must post its rate calculations. Go to comptroller.texas.gov and search for your county or city. ^[6] You can see the proposed rates for every taxing unit that touches your parcel and find the hearing schedule.

In Minnesota, each county mails the parcel notice by November 11, so watch for it in October or early November. If you didn't receive one and you own taxable property, contact your county assessor's office. The Minnesota Department of Revenue also publishes guidance for taxpayers at revenue.state.mn.us. ^[3]

In Georgia, the Department of Revenue publishes the required advertisement timeline, and taxpayers can contact their county tax commissioner for rollback hearing dates. ^[5]

For other states without a formal truth in taxation statute, watch your local newspaper for budget hearing notices or check your county commissioner's or city council's meeting calendar in August and September, when most local budgets get finalized.

If you own property in a large metro county, look at county-specific pages. For example, if you're a Cook County taxpayer or a Hennepin County homeowner, your county's budget office typically posts rate hearing calendars well in advance. Same for Gwinnett County, Georgia, where rollback millage hearings are publicly noticed under Georgia's strict requirements.

One underused resource: your county appraisal district's website. Even when the taxing unit is a school district or city, the appraisal district often aggregates rate and hearing information because it calculates the tax rolls that feed those rates.

What happens if you miss the truth in taxation hearing deadline?

The rate gets adopted. No extension, no grace period, no appeal of the rate itself after adoption.

But missing the hearing doesn't leave you empty-handed. You still have two meaningful paths.

First, your property value appeal. If your assessed value runs too high, correcting it cuts your tax no matter what rate applies. In most states you can file a formal protest or appeal with the appraisal board, and that deadline is separate from the truth in taxation cycle. Check your state's appeal window: it's typically 30 to 45 days from the date your assessment notice was mailed. ^[7] In Texas the standard deadline is May 15 or 30 days from the mailed notice, whichever is later. In Minnesota, the deadline to appeal to the county board of appeal falls in April or May. In Bexar County, for example, you'd protest to the Bexar Appraisal District within that window.

Second, in Texas, if the adopted rate exceeds the voter-approval rate and voters petition within a required window, an election can roll back the rate. This is a community-level tool, not an individual one, but it's real.

For most homeowners who miss the hearing, the practical move is to put energy into the value appeal, the lever they control most directly. A successful protest on value saves money every year going forward, at whatever rate applies.

If you want to run that appeal yourself without paying a contingency firm 30 to 50 percent of the savings, the TaxFightBack DIY appeal kit walks through evidence gathering, comparable selection, and hearing preparation step by step.

Does truth in taxation apply in every state?

No. Truth in taxation as a formal statutory framework, with specific rate calculations, mailed notices, and mandated hearings, exists in a defined set of states. The mechanism is most developed in Texas and Minnesota, and to varying degrees in Georgia, Tennessee, and a handful of others.

Many states have budget hearing requirements that serve a similar purpose but don't use the 'truth in taxation' name or require parcel-specific mailed notices. California's Proposition 13 took a different route entirely. It capped annual assessed value growth at 2 percent and required a supermajority vote for new local taxes, reducing the need for annual rate disclosure mechanisms. ^[8] That's why California homeowners tracking LA County property tax or Santa Clara property tax don't get a truth in taxation notice in the Texas or Minnesota sense.

New York uses a different structure. Municipalities publish tax rate information as part of the budget process, but there's no single parcel-specific mailing equivalent to Minnesota's notice. Homeowners tracking NYC property tax or Montgomery County, Maryland property tax need to monitor local budget hearings directly.

Bottom line: in Texas or Minnesota, truth in taxation notices are a formal, protected right with strict timelines. Elsewhere, check your state's local government code for budget hearing requirements, which may give similar access with less standardized process. Calling your county assessor or tax commissioner directly is usually the fastest way to find the right meeting.

Can truth in taxation notices affect commercial property owners differently?

Yes, and the stakes run higher. Commercial properties typically don't get homestead exemptions, assessment caps, or the circuit-breaker programs that protect many residential owners. A rate increase passes straight to the bottom line, which makes commercial owners proportionally more exposed to above-no-new-revenue rate proposals.

Commercial owners also tend to have more resources to push back. A business with 20 employees in a small city carries real political standing at a city council hearing. A large commercial landlord in a county holding assessed value in the tens of millions has strong financial reason to hire counsel and work the full hearing process.

For smaller commercial properties, the same DIY logic applies as for residential. Review the proposed rate, calculate the dollar impact on your specific parcel (proposed rate times assessed value divided by 100, roughly), and decide if the time cost of attending is worth it. For a property with a $400,000 assessed value, a 0.10 per-hundred-dollar increase means $400 more per year. That's a judgment call. For a $4 million parcel, that same increase is $4,000.

Commercial owners in high-rate jurisdictions should also track this at the school district level. School property taxes are often the largest single component of the bill, and school district hearings draw thinner crowds than city or county hearings, which makes individual testimony more influential.

Frequently asked questions

What is a no-new-revenue rate and how does it relate to the truth in taxation notice?

The no-new-revenue rate is the tax rate that would produce the same total property tax revenue as the prior year, accounting for new construction added to the rolls. Under Texas Tax Code Chapter 26 and similar statutes in other states, a taxing unit must disclose when it plans to adopt a rate above this threshold. That disclosure is the truth in taxation notice. The two numbers appear side by side on the notice so you can see the gap.

How long do I have to respond to a truth in taxation notice?

It depends on your state. In Texas, the required newspaper or website publication must appear at least 5 days before the public hearing. In Minnesota, parcel-specific notices are mailed by November 11 with hearings in December. Tennessee requires at least 10 days. Georgia requires at least 7 days before the rollback hearing. The governing body cannot adopt the proposed rate before that hearing, so the hearing date is your firm deadline for public comment.

Is a truth in taxation notice the same as my property assessment notice?

No. These are separate documents that arrive at different times of year. Your assessment notice tells you what the appraisal district thinks your property is worth, and you appeal it to the appraisal board. A truth in taxation notice tells you that a taxing unit plans to collect more revenue by adopting a higher rate. You respond to that at the governing body's public hearing, not at the appraisal board. Mixing them up is one of the most common homeowner mistakes.

What states require truth in taxation notices?

Texas and Minnesota have the most formalized truth in taxation frameworks with parcel-specific mailed notices and codified rate calculations. Georgia requires rollback hearings when millage rates exceed the rollback rate. Tennessee requires public hearings with newspaper notice for rate increases above the certified rate. Many other states have budget hearing requirements that serve a similar function under different names. California, New York, and New Jersey do not use a formal truth in taxation framework.

Can I stop a property tax rate increase after the truth in taxation notice is issued?

You can influence it, not stop it outright. Attending the public hearing and making a factual case for a lower rate is your main tool. In Texas, if the adopted rate exceeds the voter-approval rate, registered voters can petition for a rollback election within a limited window. But the most realistic outcome from attending a hearing is marginal pressure on the rate, not a full reversal. Focused community turnout at low-attendance hearings has produced rate reductions in some jurisdictions.

What happens to my tax bill if I ignore the truth in taxation notice?

The rate gets adopted at the proposed level and your tax bill reflects it. You won't face any penalty for skipping the hearing. But you give up your only real chance to object before the rate is locked. Your remaining options after adoption are a value appeal (if your assessed value is too high) and, in Texas, a voter petition for a rollback election if the rate crossed the voter-approval threshold.

Do renters receive truth in taxation notices?

No. Notices go to property owners of record, not tenants. Renters bear the economic effect of property tax increases through higher rents over time, but they have no standing to respond to a truth in taxation notice directly. Renters who want to engage can still attend public hearings as members of the community and provide public comment.

Can I appeal my property taxes after the truth in taxation hearing has passed?

You can still appeal your assessed value, which is separate from the rate. The value appeal deadline varies by state but is usually tied to when your assessment notice was mailed, typically spring or early summer. Missing the truth in taxation hearing does not close the value appeal window. Reducing your assessed value is often the more effective path for individual homeowners because you control the evidence and the outcome doesn't depend on a board vote.

How do I find the truth in taxation hearing date for my school district or city?

In Texas, check comptroller.texas.gov, which hosts all taxing unit rate calculations and hearing schedules. In Minnesota, the mailed parcel notice lists the hearing date for each taxing unit, and the Minnesota Department of Revenue publishes guidance online. In Georgia, the county tax commissioner's office tracks rollback hearing dates. For states without a formal framework, check your city council or county commissioner's public meeting calendar in August and September.

What should I say at a truth in taxation public hearing?

Be specific and brief, usually 3 to 5 minutes. State your name and address. Cite the proposed rate and the no-new-revenue rate by number. Then make one clear argument: budget growth outpaces service needs, enrollment is declining, comparable jurisdictions maintain lower rates, or whatever is factually supported. End with a specific ask: adopt the no-new-revenue rate, or a named lower alternative. Data beats emotion every time at these hearings.

Does the truth in taxation notice affect my homestead exemption?

Not directly. Your homestead exemption reduces your taxable value before the rate is applied. It doesn't shield you from rate increases, but it does reduce the dollar impact. For example, in Texas a $100,000 homestead exemption on a $350,000 home means the rate applies to $250,000, so a rate increase hurts less than it would on a fully taxable parcel. If you haven't claimed your homestead exemption, a truth in taxation notice is a good prompt to apply.

How is the voter-approval rate different from the no-new-revenue rate?

The no-new-revenue rate is the rate that holds total collections flat from the prior year. The voter-approval rate (formerly called the rollback rate in Texas) is higher, typically 3.5 percent above the no-new-revenue rate for most taxing units, 8 percent for some special districts. Adopting a rate between the two is legal without an election. Exceeding the voter-approval rate triggers the right to petition for a rollback election in Texas under Tax Code Chapter 26.

Can a school district adopt a rate above the voter-approval rate in Texas?

Texas school district rate rules are more complex than for cities and counties. They're tied to the state's school finance formulas and the maximum compressed rate. School district rate increases above certain thresholds require a tax ratification election (TRE) or a voter-approved rate election (VATRE) under Texas Education Code. The Comptroller publishes school district rate guidance separately from the general truth in taxation framework.

Where can I find my property's proposed tax calculation before the hearing?

In Texas, search your property on your county appraisal district's website and use the tax estimator tool, then apply the proposed rates from the Comptroller's truth in taxation site. In Minnesota, your mailed parcel notice includes the calculation. Otherwise, take your current assessed value, multiply by the proposed rate per $100 of value, and subtract any exemptions you qualify for. Your county assessor's office can confirm the math if you call.

Sources

1. Texas Comptroller of Public Accounts, Truth in Taxation: Texas Property Tax Code Chapter 26 requires taxing units to calculate no-new-revenue and voter-approval rates, publish notices, and hold hearings before adopting a rate above the no-new-revenue rate; homestead exemption caps taxable value growth at 10 percent per year
2. National Conference of State Legislatures, Property Tax Limits: Truth in taxation frameworks originated in Texas in 1985 and have been adopted in modified form by several other states including Minnesota and Georgia
3. Tennessee Comptroller of the Treasury, Division of Property Assessments: Tennessee Code Section 67-5-2006 requires at least 10 days' newspaper notice before a public hearing when a proposed rate exceeds the certified tax rate
4. Georgia Department of Revenue: Georgia OCGA Section 48-5-32.1 requires rollback hearings with at least 7 days' advance notice when a county or city millage rate exceeds the rollback rate
5. Texas Comptroller of Public Accounts, Truth in Taxation Rate Calculation Forms: The Texas Comptroller publishes model notice forms and required statutory language for taxing units; required notice must state that 'the proposed tax rate is greater than the no-new-revenue tax rate'
6. Lincoln Institute of Land Policy, Significant Features of the Property Tax: Property value protest and appeal windows vary by state but are typically 30 to 45 days from the mailed assessment notice date, separate from the fall budget and rate hearing cycle
7. California State Board of Equalization: California's Proposition 13, passed in 1978, capped annual assessed value growth at 2 percent and required a supermajority for new local taxes, creating a different transparency structure than truth in taxation states
8. Texas Education Agency, State Funding: Texas school district rate increases above the voter-approval threshold require a voter-approved rate election (VATRE) under Texas Education Code, separate from the general Truth in Taxation framework that applies to cities and counties
9. Urban Institute, State and Local Finance Initiative: Property taxes are the primary revenue source for most local governments in the United States, and rate-setting transparency mechanisms vary substantially across the 50 states