Rollback / No-New-Revenue Rate
The tax rate that would raise the same revenue as last year — a check on rising bills.
The no-new-revenue rate (formerly the effective or rollback rate) is the tax rate that would produce the same total revenue as the prior year on the same properties. Rates above it mean a real tax increase.
It’s a transparency tool: when your assessed value rises, a jurisdiction can lower its rate to the no-new-revenue level to hold bills steady. Watching it tells you whether a bill increase came from value, rate, or both.
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