Consolidated Tax Collections - 2003
Since 1984, local taxing units have consolidated their tax collection operations in appraisal districts, county tax offices or private firms. Appendix G lists the appraisal districts and taxing units that provided and received consolidated tax collection services during 2003. The Comptroller collected the information from chief appraisers in the 2003-04 Appraisal District Operations Survey.
The counties in which consolidated tax collection took place are listed in alphabetical order. For each of these counties, the appendix lists the entities that provided collection services, the number of taxing units they served and the names of the units.
Some multicounty taxing units have contracted for a separate entity to collect in each county where they have territory. As a result, these units appear under more than one county listing.
In 2003, 111 appraisal districts collected taxes for 917 taxing units. These CADs spent almost $13.8 million on collection operations. Collection costs generally ranged from $.00 to $2.49 per account.
A total of 163 counties now collect taxes for 1,847 taxing units that include the counties themselves. Five cities serve 33 units, 40 school districts collect for 118 units and one water district collects for three units.
Forty-six private collection firms provided collection services for 501 taxing units in 2003. The majority of the taxing units that employ private firms are special districts in Harris, Montgomery and Fort Bend Counties.
Taxing units in 130 appraisal districts consolidated all collections in 2003 – 69 CADs, 60 counties, and one city collected property taxes for all taxing units in their respective counties.
The table below shows the numbers of taxing units served by each type of collection office for the 20 years from 1984 through 2003.
|Taxing Units Served by a Consolidated Tax Collection Office, 1986-2003|
|Type of Collection Office|
** Includes county education districts.
Source: Carole Keeton Strayhorn, Texas Comptroller of Public Accounts, Property Tax Division.