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- Proposition B: General Revenue Sales Tax
Proposition B: General Revenue Sales Tax
Currently, a combined 8.25% sales tax rate is imposed on all retail sales, leases, and rentals of most goods in Leander. The rate charged by the state of Texas is 6.25%, while Leander and Capital Metro each receive revenue from a 1% sales tax.
Please note: Certain properties subject to sales and use taxes within Leander city limits are also located within the Liberty Hill Public Library District, a special purpose district spanning Liberty Hill Independent School District boundaries, which receives revenue from a 0.25% sales tax. Among properties in this district, Leander receives revenue from a 0.75% sales tax and Capital Metro receives revenue from a 1% sales tax.
Atención
Para obtener información electoral en español, contacte el Secretario de la Ciudad al 512-528-2743.
A special election will be held on May 7, 2022, for the purpose of submitting to the qualified voters of Leander, Texas, the question of the City of Leander's general revenue sales and use tax rate.
- Ordinance No. 22-012-00 - English (PDF)
- Ordinance No. 22-012-00 - Spanish (PDF)
- Election Timeline
- Voter Information Guide (PDF)
The official ballot shall be prepared in accordance with the Texas Election Code so as to permit a "Yes" or "No" vote on the proposition expressed in the following:
City of Leander Proposition B
General Revenue Sales Tax
Conditional Upon a Majority "No" Vote on Proposition A
The adoption of a local sales and use tax in the City of Leander at the rate of two percent (2%). [ ] YES [ ] NO |
If the election result is a majority "Yes" vote on Proposition B and "No" vote on Proposition A, the general revenue sales and use tax rate would change from 1% to 2% in the City of Leander (see note one). However, sales and use tax revenue would not be collected at the 2% rate until after the city's net financial obligation to Capital Metro is collected (see note two). As of December 31, 2021, this is estimated to be $42.3 million.
If the election result is a majority "No" vote on Proposition B and a "No" vote on Proposition A, the general revenue sales and use tax rate in the City of Leander would remain at 1%. However, Capital Metro would continue to be funded in part by a 1% sales tax until the city's net financial obligation to Capital Metro is collected (see note two). As of December 31, 2021, this is estimated to be $42.3 million.
If the election result is a majority "Yes" vote on Proposition A, regardless of the majority vote on Proposition B, the general revenue sales and use tax rate in the City of Leander would remain at 1%, and Capital Metro would continue to be funded in part by a 1% sales tax.
Related Documents
- How can tax revenue be used?
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In 2021, a 1% sales tax in Leander generated $9.8 million in revenue which provided funding for infrastructure improvements, parks, recreation programs, public safety operations, economic development, and many other public services and projects.
In March 2022, Leander City Council passed a resolution (Resolution 22-007-00 Sales Tax Revenue Priorities (PDF) stating the City's desired priorities for the future use of an additional 1% general revenue sales tax in the event a majority of voters vote "No" to Proposition A and "Yes" to Proposition B. The priorities, in no particular order, include:
- Establishing a special revenue fund solely for economic development uses.
- Meeting the transit needs of the Leander community by providing public transportation services.
- Enhancing and expanding critical city infrastructure and services to support strategic residential and commercial growth.
All sales tax revenues allocated to the City of Leander are budgeted within the city's General Fund, and expenditures are subject to annual appropriation and authorization as directed by Leander City Council. View a historical summary of Leander's 1% sales tax revenue allocations.
- What is the General Fund?
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General Fund revenue comes from Leander property taxes, sales taxes, and development-related fees, and funds are used to support a broad range of city services and programs. Today, the city's General Fund budget is $59.1 million, and the three largest department categories include:
- $12.2 million for the Police Department
- $11.2 million for the Fire Department
- $5.5 million for the Public Works Department
The General Fund is one of 8 different fund groups managed by the City of Leander. Learn more about the city's annual budget on the Budget and Tax Rate page.
- How long is the tax effective?
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If Proposition B passes, the General Revenue Sales Tax would be effective until repealed by another election.