Part I:
Property Taxes StatewideIn tax year 2004, 3,748 local taxing units levied almost $31 billion in property taxes, just over 7 percent more than in 2003.
The Texas Constitution authorizes local governments to levy property taxes. Local governments include counties, school districts, cities and special districts such as junior colleges, hospitals, utilities, flood control and emergency service districts.
In each of the state’s 254 counties, a single appraisal district determines the appraised value of taxable property. Local governments, commonly called taxing units, levy property taxes based on the property values set by the county appraisal districts.
Table 1 shows that taxing units by type increased property taxes from 4.4 to almost 9 percent from 2003. School property taxes—imposed by 1,031 independent school districts and representing about 60 percent of total property taxes—totaled about $18.5 billion in 2004. City property taxes increased to exceed $4.6 billion. County property taxes almost exceeded $4.5 billion in 2004. The levy of special districts rose by 9 percent to more than $3 billion, with 52 new special districts levying a property tax.
Totals may not add due to rounding.
Table 1 - Property Taxes Reported by Unit Type - 2003 vs. 2004 Tax Year 2003 Tax Year 2004 Unit Type No. of Units 2003 Tax Levy % Tax Levy No. of Units 2004 Tax Levy % Tax Levy % Increase School Districts* 1,031 $17,264,153,972 59.8% 1,031 $18,533,964,802 59.8% 7.4% Cities** 1,029 $4,415,212,819 15.3% 1,034 $4,607,757,531 14.9% 4.4% Counties 254 $4,121,758,950 14.3% 254 $4,462,844,074 14.4% 8.3% Special Districts 1,377 $3,092,285,295 10.7% 1,429 $3,369,068,834 10.9% 9.0% Total 3,702 $28,893,411,036 100.0% 3,748 $30,973,635,241 100.0% 7.2% *Includes: County Equalization $27,559,332 $28,570,338 South Texas ISD $10,527,193 $11,734,488
** Reflects the number of actual cities rather than reports submitted by the appraisal district.
Source: Carole Keeton Strayhorn, Texas Comptroller of Public Accounts, Property Tax Division.
Property Tax GrowthTable 2 shows the growth in property tax levies by the four major types of taxing units since 1985. Comparing tax years 1985 and 2004, the total of all taxing units’ property taxes grew 245 percent.
* 1991 and 1992 include County Education Districts.
Table 2 – Growth of the Property Tax by Unit Type, 1985 – 2004 Tax Year Special District
LevyCounty Levy City Levy School Levy Total Levy 1985 $1,056,802,000 $1,427,755,000 $1,820,345,000 $4,663,892,000 $8,968,794,000 1986 $1,141,652,000 $1,482,295,000 $1,966,674,000 $5,026,592,000 $9,617,213,000 1987 $1,176,667,000 $1,539,953,000 $2,028,743,000 $5,218,820,000 $9,964,183,000 1988 $1,232,415,000 $1,595,183,000 $2,145,726,000 $5,575,843,000 $10,549,167,000 1989 $1,284,165,144 $1,715,691,860 $2,200,415,156 $6,072,227,279 $11,272,499,439 1990 $1,354,607,273 $1,743,176,612 $2,218,971,749 $6,605,433,619 $11,922,189,253 1991* $1,459,643,501 $1,894,013,461 $2,303,609,801 $7,566,042,099* $13,223,308,862 1992* $1,492,043,534 $1,996,116,460 $2,311,630,199 $8,181,309,478* $13,981,099,671 1993 $1,535,769,813 $2,176,974,573 $2,362,404,482 $8,681,859,148 $14,757,008,016 1994 $1,620,504,796 $2,311,389,149 $2,493,554,910 $9,024,885,601 $15,450,334,456 1995 $1,628,217,607 $2,391,961,283 $2,596,742,540 $9,340,994,056 $15,957,915,486 1996 $1,698,557,436 $2,537,183,937 $2,701,214,386 $9,910,195,171 $16,847,150,930 1997 $1,759,622,591 $2,658,308,076 $2,847,081,480 $10,394,500,372 $17,659,512,519 1998 $1,889,138,306 $2,828,286,927 $3,005,996,060 $11,334,614,289 $19,058,035,582 1999 $2,041,041,011 $2,979,279,400 $3,247,964,177 $12,009,923,498 $20,278,208,086 2000 $2,389,110,312 $3,200,919,731 $3,530,863,516 $13,392,336,012 $22,513,229,571 2001 $2,703,512,059 $3,566,857,130 $3,884,829,249 $15,155,217,587 $25,310,416,025 2002 $2,864,454,984 $3,849,728,346 $4,186,795,363 $16,418,788,831 $27,319,767,524 2003 $3,092,285,295 $4,121,758,950 $4,415,212,819 $17,264,153,972 $28,893,411,036 2004 $3,369,068,834 $4,462,844,074 $4,607,757,531 $18,533,964,802 $30,973,635,241
Source: Carole Keeton Strayhorn, Texas Comptroller of Public Accounts, Property Tax Division.
Property Taxes vs. Other TaxesWhen examining how large a role property taxes play compared to other state and local taxes, it is important to remember that different collection cycles exist. Figure A reflects 2003 property taxes of $29 billion, which local governments spent in calendar year 2004, versus state and other local taxes collected and spent in fiscal 2004, which ended August 31, 2004. Table 3 compares fiscal 2003, which ended August 31, 2003, versus fiscal 2004.
Major state and local sales taxes and property taxes in 2004 totaled more than $61 billion. Property taxes remained the single largest type of tax at almost 47 percent of this total.
State sales taxes, the next largest revenue source at $15 billion, represented 25 percent of the total. When combined with other state taxes, such as motor fuels and motor vehicle taxes, the franchise tax, oil and gas severance taxes, mixed beverage and cigarette tax and all other taxes, the state’s share of the total tax levy is about 45.3 percent.
Local city and county sales taxes, along with metropolitan transit authority (MTA) taxes, were almost 8 percent of the total.
* Uses the 2003 local property tax levy that local governments spent in fiscal 2004. Includes other local taxes as well as the major state taxes, which were collected and spent in fiscal 2004, ending August 31, 2004.
Table 3: State and Local Sales and Property Taxes as a Percentage of Total Major Taxes Type of Tax Tax Amount for Fiscal 2003* Percent of Total Tax Amount for Fiscal 2004** Percent of Total Property Tax $27,319,767,524 47.6% $28,893,411,036 46.89% State Sales Tax $14,277,286,162 24.9% $15,417,156,258 25.02% Other State Taxes $11,849,389,262 20.7% $12,495,845,387 20.28% Local Sales Taxes*** $3,914,416,742 6.8% $4,810,225,605 7.81% Total Taxes $57,360,859,690 100.0% $61,616,638,286 100.00%
** Uses the 2004 local property tax levy that local governments spent in fiscal 2005. Includes other local taxes as well as the major state taxes, which were collected and spent in fiscal 2005, ending August 31, 2005.
*** Does not include local utility, hotel/motel, mixed beverage and other taxes.
Source: Carole Keeton Strayhorn, Texas Comptroller of Public Accounts, Property Tax Division and the Comptroller's Annual Cash Report.
Tax Rate Rollback ActivityLocal voters may limit adopted tax rates, if local taxing units adopt tax rates above their rollback tax rates. Local voters in four of 25 taxing units limited their 2004 adopted tax rate. They were Andrews ISD and Brooks County ISD, Tyler junior college and the city of Bedford.
For the preceding tax year, two out of seven taxing units had to limit their tax rates after elections on their 2003 tax rates.
The rollback tax rate is a calculated maximum rate allowed by law without voter approval. The rollback rate provides the taxing unit with about the same amount of tax revenue it spent the previous year for day-to-day operations, plus an extra 8 percent increase for those operations plus sufficient funds to pay debts in the coming year. For school districts, the extra increase is $0.06 per $100 of property value, rather than 8 percent, based on different calculation steps.
If a local taxing unit other than a school district adopts a tax rate above the rollback rate, local voters may petition for an election to roll back the adopted tax rate to the calculated rollback tax rate.
A school district that adopts a tax rate above the rollback rate must hold a rollback election between 30 and 90 days after the rate is adopted. No petition by citizens is required. The school district’s election differs from other types of units in that voters are asked to ratify their school’s adopted tax rate. If a simple majority of the votes cast in the election favor the adopted tax rate, then the adopted rate stands. If the voters disapprove the adopted rate, the school district’s rollback rate becomes the adopted tax rate. After the outcome of the election, school tax bills are mailed.
Twenty-one independent school districts (ISDs) had voters ratify 2004 tax rates that exceeded their rollback rates. The ISDs where voters approved a higher tax rate are listed in Table 4, which shows the taxing units, with the election date, election results, the adopted tax rate, the rollback tax rate and the percentage the adopted tax rate exceeded the district’s rollback rate. Tax rates are per $100 of value.
Table 5 gives the history of rollback elections since they began in 1982.
Source: Carole Keeton Strayhorn, Texas Comptroller of Public Accounts, Property Tax Division.
Table 4: 2004 Rollback Election Results Taxing Unit and
Election DateCounty Election Results 2004 Tax Rate RBR/% Increase School District Andrews ISD
11/2/2004Andrews Against ratification
Against: 435 - For: 3971.6486
old rate 1.687871.6486/2% Borden ISD
11/2/2004Borden Ratified
For: 240 - Against: 531.45 1.35/7% Brooks County ISD Brooks Against ratification
Against: 359 - For: 1471.2671
old rate 1.5421.2671/22% Groom ISD
11/2/2004Carson Ratified
For: 178 - Against: 711.6 1.512/6% Highland ISD
11/2/2004Nolan Ratified
For: 71 - Against: 201.61 1.40/15% Hull-Daisetta ISD
11/2/2004Liberty Ratified
For: 507 - Against: 1961.5831 1.1941/33% Jim Hogg ISD
11/2/2004Jim Hogg Ratified
For: 1058 - Against: 5031.50245 1.2768/18% Joaquin ISD
11/2/2004Shelby Ratified
For: 254 - Against: 2361.5148 1.0988/38% Klondike ISD
11/2/2004Dawson Ratified
For: 84 - Against: 161.5 1.36/10% Lefors ISD
11/2/2004Gray Ratified
For: 252 - Against: 431.6035 1.36/18% Leon ISD
11/2/2004Leon Ratified
For: 193 - Against: 581.28 1.1019/16% London ISD
11/20/2004Nueces Ratified
For: 35 - Against: 31.2494 1.048/19% McCamey ISD
11/2/2004Upton Ratified
For: 213 - Against: 751.5503 1.2783/21% McLean ISD
11/2/2004Gray Ratified
For: 216 - Against: 2091.35 1.17/15% Meyersville ISD
11/2/2004Dewitt Ratified
For: 86 - Against: 501.5 1.26/19% North Zulch ISD
11/2/2004Madison Ratified
For: 165 - Against: 1131.45 1.45/3% Pecos Barstow Toyah ISD
11/22/2004Reeves Ratified
For: 311 - Against: 371.5 1.3249/13% Plains ISD
12/2/2004Yoakum Ratified
For: 153 - Against: 371.5 1.457/3% Pringle Morse ISD
9/11/2004Hansford Ratified
For: 50 - Against: 101.4 1.12/25% Santa Gertrudis ISD
11/2/2004Kleberg Ratified
For: 50 - Against: 101.45 1.3089/11% Taft ISD
11/16/2004San Patricio Ratified
For: 161 - Against: 1071.4 1.2001/17% Westbrook ISD
11/2/2004Mitchell Ratified
For: 83 - Against: 391.45 1.4073/3% Wink-Loving ISD
11/2/2004Winkler Ratified
For: 158 - Against: 451.5 1.21/24% Special District Tyler Junior College
2/5/2005Smith Election Passed
For: 9,902 - Against: 1,5350.1271
old rate 0.16230.1271/28% City Bedford
3/5/2005Tarrant Election Passed
For: 4,929 - Against: 4,9190.4007
old rate 0.4950.4007/24%
Source: Carole Keeton Strayhorn, Texas Comptroller of Public Accounts, Property Tax Division.
Table 5: History of Rollback Elections That Passed, 1982 - 2004 Tax Year School Districts Counties Cities Special Districts Total 1982 11 of 24 6 of 6 2 of 3 2 of 2 21 of 35 1983 2 of 4 4 of 4 0 of 1 0 6 of 9 1984 0 of 3 1 of 1 4 of 4 0 of 1 5 of 9 1985 1 of 1 4 of 4 3 of 5 0 8 of 10 1986 2 of 4 2 of 2 2 of 3 1 of 2 7 of 11 1987 2 of 9 1 of 1 3 of 7 3 of 5 9 of 22 1988 4 of 12 3 of 3 4 of 7 1 of 2 12 of 24 1989 10 of 23 4 of 6 6 of 7 1 of 2 21 of 38 1990 6 of 11 3 of 4 2 of 4 3 of 5 14 of 24 1991 1 of 1 2 of 2 2 of 4 1 of 1 6 of 8 1992 0 0 of 1 3 of 3 0 of 1 3 of 5 1993 0 of 3 1 of 2 2 of 2 0 3 of 7 1994 1 of 2 1 of 2 3 of 3 1 of 1 6 of 8 1995 0 of 2 0 1 of 4 0 1 of 6 1996 1 of 3 0 1 of 4 2 of 2 4 of 9 1997 0 0 1 of 1 0 1 of 1 1998 2 of 4 0 2 of 3 0 4 of 7 1999 3 of 11 0 0 of 1 0 of 1 3 of 13 2000 2 of 11 2 of 2 2 of 2 0 of 1 6 of 16 2001 2 of 30 0 of 1 1 of 2 1 of 1 4 of 34 2002 3 of 5 0 of 0 2 of 3 0 of 0 5 of 8 2003 0 of 4 1 of 1 1 of 1 0 of 1 2 of 7 2004 2 of 23 0 1 of 1 1 of 1 4 of 25 Total 55 of 190 35 of 42 48 of 75 17 of 29 155 of 336 Percentage 28.9% 83.3% 64.0% 58.6% 46.1%
Freeport ExemptionIn 1990, school districts, counties, cities and junior college districts gained the right to choose whether or not to tax freeport property. Tax Code Section 11.251 defines freeport property as goods held in Texas temporarily for up to 175 days for assembling, processing, manufacturing, storage or other purposes.
Texas law was patterned after the federal law on goods coming into U.S. ports and not taxed since they were “free” from a port or tax location. In 1989, the Texas Legislature enacted Tax Code Section 11.251 entitled “Tangible Personal Property Exempt”, which taxpayers and local tax officials refer to it as the freeport exemption.
While the vast majority of school districts, counties, cities and junior college districts continue to tax freeport property, the number of these units that exempt freeport property from taxation increased by 25 taxing units to 322 units in tax year 2004. The amount of value exempted for these taxing units increased by almost $6 billion, or almost 19 percent.
Some junior college districts also exempt freeport property, but the Texas Comptroller’s Property Tax Division does not collect data from these entities for that information. State law requires other special districts, such as water districts or hospital districts, to exempt freeport property.
Table 6 identifies the total exempted value by counties, cities and school districts for the freeport exemption for 2003 and 2004. Table 7 lists the freeport value loss by county, Table 8 lists the freeport loss by city and Table 9 lists the freeport value loss by school district.
*State law provided that counties, cities and school districts had a choice to tax or exempt freeport property.
Table 6 - Taxing Units That Exempt Freeport Property Types of Taxing Units That Exempt Freeport Property * 2003 Number of Units 2003 Taxable Value Loss 2004 Number of Units 2004 Taxable Value Loss County 49 $10.1 billion 52 $11.6 billion City 127 $9.7 billion 139 $11.6 billion School District 121 $10.8 billion 131 $13.2 billion Total 297 $30.6 billion 322 $36.4 billion
Source: Carole Keeton Strayhorn, Texas Comptroller of Public Accounts, Property Tax Division.
Source: Carole Keeton Strayhorn, Texas Comptroller of Public Accounts, Property Tax Division.
Table 7 - 2004 Freeport Value Loss by County County Freeport Value Loss Anderson County $15,337,520 Angelina County 33,475,629 Archer County 692,920 Bastrop County 7,420,510 Bexar County 282,438,170 Bosque County 903,030 Brazos County 25,942,544 Burnet County 7,645,184 Coleman County 508,260 Collin County 542,952,749 Comal County 3,641,115 Dallas County 2,196,065,575 Delta County 879,432 Denton County 1,199,346,551 Eastland County 11,046,450 Ector County 40,749,717 El Paso County 1,085,700,398 Foard County 469,460 Gray County 15,491,834 Grayson County 89,157,941 Guadalupe County 120,081,131 Harrison County 74,961,002 Hidalgo County 337,723,356 Hill County 2,533,194 Hutchinson Coun 23,823,810 Kaufman County 61,890,542 Kendall County 8,941,860 Lamar County 70,328,380 Lubbock County 81,108,328 Maverick County 21,808,820 McLennan County 135,189,625 Milam County 24,736,170 Montgomery Coun 107,313,835 Palo Pinto County 11,708,290 Parker County 152,860 Potter County 185,042,906 Randall County 45,380,734 Rockwall County 10,658,736 Runnels County 7,617,860 Rusk County 3,436,100 Smith County 199,877,947 Tarrant County 3,054,824,531 Titus Country 8,046,039 Tom Green Count 36,257,751 Travis County 1,073,606,841 Val Verde Count 43,547,306 Walker County 10,643,257 Webb County 170,524,340 Wharton County 8,305,730 Wichita County 102,223,883 Wise County 12,781,610 Young County 5,550,439 Total (52 Counties) $11,620,492,202
Source: Carole Keeton Strayhorn, Texas Comptroller of Public Accounts, Property Tax Division.
Table 8 - 2004 Freeport Value Loss by City City Freeport Value Loss Allen $51,747,104 Amarillo 71,813,466 Arlington 261,685,411 Atlanta 6,079,680 Austin 8,864,964 Austin 866,089,926 Azle 1,662,044 Balch Springs 243,704 Ballinger 3,434,370 Bellmead 145,710 Boerne 6,738,300 Borger 238,280 Brookshire 8,223,729 Brownsville 73,139,962 Bryan 12,234,571 Buda 3,062,615 Burkburnett 5,204,320 Canyon 279,500 Carrollton 331,111,356 Cedar Hill 5,868,665 Cedar Park 6,864,044 Clarksville 6,463,630 Clifton 903,030 Clute 92,790 Coleman 508,260 College Station 11,132,211 Converse 2,235,880 Cooper 518,285 Coppell 59,234,518 Corpus Christi 16,591,432 Crowell 469,460 Dallas 854,583,528 Dalworthington 414,170 Decatur 12,781,610 Del Rio 1,989,677 Denison 30,690,697 Denton 148,702,405 Diboll 4,331,460 Eagle Pass 21,296,040 Edinburg 10,158,550 El Paso 1,022,056,204 Euless 3,483,249 Farmers Branch 67,153,875 Farmersville 1,003,262 Forney 18,005 Fort Worth 2,109,998,273 Frisco 8,322,038 Gainesville $ 17,223,443 Galena Park 2,382,210 Galveston 4,709,600 Garland 159,585,225 Georgetown 14,393,621 Graham 3,834,275 Grand Prairie 196,688,974 Grapevine 550,708,856 Haltom City 31,665,744 Harlingen 17,410,970 Haslet 48,770,322 Henderson 3,436,100 Hillsboro 2,390,694 Horizon 2,549,287 Houston 1,248,517,280 Howe 502,410 Huntsville 10,455,080 Kennedale 5,638,726 Kerrville 5,826,662 Lakeway 522,022 Lampasas 2,647,410 Lancaster 28,492,533 Laredo 170,521,360 LaMarque 10,560 League City 6,409,800 Leander 1,552,835 Lewisville 163,076,669 Lindale 6,533,019 Lubbock 62,093,896 Lufkin 13,349,142 Mansfield 58,343,548 Marble Falls 28,362 Marshall 3,216,847 McAllen 168,446,981 McGregor 13,680,220 McKinney 172,280,545 Mesquite 71,699,625 Midlothian 58,978,911 Mineral Wells 21,685,180 Mission 35,250,035 Muenster 73,544 Nacogdoches 19,806,950 New Braunfels 17,181,476 North Richland 4,250,756 Odessa 12,261,213 Palestine 15,050,143 Pampa 903,959 Paris $ 67,287,640 Pearland 18,724,540 Pharr 2,424,841 Plano 247,735,975 Red Oak 322,684 Reno 3,020,740 Richland Hills 5,586,272 Roanoke 165,386,824 Robstown 606,666 Rockwall 10,658,736 Round Rock 58,416,257 Rowlett 1,566,207 Saginaw 32,658,353 San Angelo 25,752,060 San Antonio 270,360,860 San Benito 3,818,187 Sanger 7,605,090 Sansom Park 180,500 Schertz 15,261,795 Seguin 63,674,513 Selma 40,765,878 Shenandoah 305,770 Sherman 55,121,481 Socorro 34,093,252 Southlake 4,816,888 Southmayd 591,729 Stephenville 44,878,624 Taylor 22,847,280 Terrell 57,641,788 The Colony 988,398 Town of Anthony 226,768 Town of Clint 94,500 Town of Flower 302,670,302 Town of Ponder 141,251 Town of Sunnyvale 46,719,349 Tyler 117,704,078 Village of Bee 37,322 Waco 119,232,605 Waxahachie 75,287,223 Weslaco 6,307,253 Wichita Falls 51,539,494 Willis 2,547,114 Winters 4,183,490 Woodway 612,100 Yoakum 18,670 Total (139 cities) $11,565,322,627
Source: Carole Keeton Strayhorn, Texas Comptroller of Public Accounts, Property Tax Division.
Table 9 - 2004 Freeport Value Loss by School District (ISD) School District (ISD) Freeport Value Loss Alamo Heights ISD $4,025,280 Aldine ISD 399,605,590 Aledo ISD 7,812 Alief ISD 37,448,480 Allen ISD 51,747,104 Amarillo ISD 47,855,521 Archer City ISD 692,920 Arlington ISD 462,470,437 Arp ISD 231,383 Ballinger ISD 3,434,370 Bastrop ISD 7,420,510 Birdville ISD 77,413,264 Boerne ISD 8,941,860 Borger ISD 7,055,800 Bosqueville ISD 2,442,085 Brazosport ISD 198,863,290 Brownsville ISD 86,722,855 Burkburnett ISD 26,890,280 Burnet Cons ISD 6,212,022 Bushland ISD 55,328,311 Canutillo ISD 58,218,548 Canyon ISD 44,809,929 Carrollton-Farmers Branch ISD 522,468,138 Cedar Hill ISD 6,820,906 Chapel Hill ISD 230,843 Chisum ISD 23,019,810 City View ISD 13,141,735 Clint ISD 3,133,278 Coleman ISD 508,260 Cooper ISD 879,432 Coppell ISD 232,735,427 Crowell ISD 469,460 Crowley ISD 16,667,874 Cypress-Fairbanks ISD 687,783,010 Dallas ISD 955,943,347 Deer Park ISD 303,494,880 Denton ISD 148,702,405 DeSoto ISD 1,064,393 Dumas ISD 45,231,420 Eagle Mt.-Saginaw ISD 278,377,325 Eagle Pass ISD 21,808,820 Ector County ISD 52,287,320 El Paso ISD 312,395,747 Evadale ISD 16,808,200 Everman ISD 26,981,934 Fabens ISD 13,271,946 Fort Bend ISD $ 141,807,330 Fort Worth ISD 568,022,810 Frisco ISD 8,322,038 Garland ISD 208,603,726 Garner ISD 6,722,730 Graham ISD 3,774,249 Grand Prairie ISD 128,648,276 Grapevine-Colleyville ISD 764,084,256 Harlingen ISD 42,211,242 Henderson ISD 3,436,100 Hidalgo ISD 13,156,944 Highland Park ISD 82,429,879 Hillsboro ISD 2,390,694 Humble ISD 6,875,100 Huntsville ISD 10,455,080 Iowa Park CISD 9,845,651 Judson ISD 68,825,920 Klein ISD 44,398,320 La Porte ISD 369,313,860 La Vega ISD 746,690 Lamar CISD 2,819,020 Lancaster ISD 12,595,552 Lewisville ISD 553,483,213 Lindale ISD 6,641,929 Lubbock ISD 56,940 Lufkin ISD 27,377,502 Manor ISD 285,402,353 Mansfield ISD 75,897,459 Marble Falls ISD 1,433,162 Marshall ISD 42,669,770 McAllen CISD 91,253,373 McGregor ISD 14,967,800 McKinney ISD 172,304,095 Mesquite ISD 86,971,648 Midlothian ISD 60,710,091 Midway ISD 612,100 Mission CISD 35,610,465 Montgomery ISD 19,749,849 Nacogdoches ISD 19,806,950 New Deal ISD 29,501,477 New Waverly ISD 188,177 North Lamar ISD 33,083,930 Northwest ISD 943,112,865 Palestine ISD 12,489,017 Paris ISD 14,224,640 Pearland ISD 20,363,910 Pflugerville ISD $ 245,696,410 Plano ISD 284,664,389 Point Isabel ISD 10,687,841 Red Oak ISD 322,684 Richardson ISD 192,359,073 Robstown ISD 606,666 Rockdale ISD 21,462,310 Rockwall ISD 10,658,736 Royse City ISD 2,606,251 San Angelo ISD 25,752,060 San Antonio ISD 99,982,850 San Benito ISD 55,958,415 San Felipe-Del Rio CISD 43,547,306 Schertz-Cibolo-Universal City ISD 56,027,673 Sharyland ISD 174,708,222 Socorro ISD 466,434,452 Spring ISD 55,737,400 Stafford MSD 164,954,695 Stephenville ISD 46,633,385 Sunnyvale ISD 46,719,349 Terrell ISD 57,672,007 Tolar ISD 100,301 Troup ISD 771,719 Tyler ISD 138,588,404 Veribest ISD 10,505,691 Waco ISD 25,838,660 Waller ISD 10,531,286 Waxahachie ISD 75,287,223 Weatherford ISD 10,995,852 West Orange-Cove CISD 101,481,760 West Oso ISD 8,278,866 Westwood ISD 2,848,503 Whitehouse ISD 43,300,830 Wichita Falls ISD 52,346,217 Wilmer-Hutchins ISD 27,389,291 Winona ISD 10,112,839 Winters ISD 4,183,490 Wylie ISD 20,249,812 Total (131 ISDs) $13,152,409,001
Annual Property Tax Report
Tax Year 2004
Tax Year 2004