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If a special district has the authority to levy ad valorem taxes, must its millage rate be added to the rate set by the county or municipality?

April 26, 2017AD added authority district levy millage rate special taxes valorem

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If a special district has the authority to levy ad valorem taxes, must its millage rate be added to the rate set by the county or municipality?

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Not if the special district is independent. However, if the special district is dependent, its ad valorem millage must be added to the millage of the county or municipality that created it. The combined total of their millage rates must not exceed the millage cap set for the county or municipality. This is an important consideration in creating a dependent special district authorized to levy ad valorem taxes.