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Moving on to the TRUTH about tax rates. And yes, I am assuming everyone in this room can handle the truth. The effective rate is the only true barometer of whether taxes are going up or down. Last year's rate is irrelevant. Most taxpayers know, or should know, that with annual increased appraisal values, adopting the same rate means taxes are going up. Whether we talk in terms of dollars or percentages, all changes in taxation should be based on the effective rate.