Source reporting: Texans for Fiscal Responsibility
The City of Lubbock is considering a 2026 property-tax rate of $0.513421 per $100 of taxable value, a proposal above the city’s no-new-revenue rate and just below the level that would generally trigger a voter-approval election.
Texans for Fiscal Responsibility reported that Lubbock’s no-new-revenue rate is $0.475154 and its voter-approval rate is $0.513447. The proposed rate is $0.000026 below the voter-approval threshold. Final adoption is scheduled for the City Council’s September 8 agenda.
The no-new-revenue rate is designed to collect approximately the same revenue from properties taxed in both years, subject to statutory adjustments. A proposed rate above that figure is classified as a tax increase under Texas’ revenue-based notice framework even when the nominal rate may differ from the prior year.
According to figures the organization attributed to the city’s official tax notice, the average residence homestead generated a city levy of $1,060.55 last year. Under the proposal, the estimated levy would be $1,177.88, an increase of $117.33, or slightly more than 11 percent.
The same notice estimates that the levy across all taxable property would rise by approximately $10.8 million to $135.7 million, an increase of 8.62 percent. More than $3.1 million of the total would come from new property, according to the report. Individual bills will vary with appraised value, exemptions, and property type.
Texans for Fiscal Responsibility opposes the proposal and urges spending reductions. That is the organization’s advocacy position. The reported tax-rate figures, estimated levies, and hearing schedule are presented as information drawn from city records.
Councilmember David Bruegel voted against advancing the rate and favored a rate below the no-new-revenue level, according to the article. The proposal has not yet received final adoption, and residents may address the council before its scheduled vote.
The public-integrity issue is whether the city clearly explains why it needs additional revenue, which services or obligations would receive the money, and how close the proposal is to the statutory election threshold. Because the rate is set only slightly below that line, detailed budget documentation is especially important.
Taxpayers can evaluate the decision by comparing the final budget, rate calculations, debt obligations, staffing costs, capital plans, and alternatives considered by council members. Those records will show whether the additional levy is tied to specific public needs and whether the final vote matches the notice provided to residents.