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Chapter 4

Focus on County Taxes

Total property values in Texas counties increased by 11.9 percent, from almost 1.4 trillion to over $1.5 trillion ( Table 17). The overall tax levy also increased by 11.9 percent, from $4.7 billion to $5.3 billion.

Single-family residences continue to be the primary source of county property values, accounting for 49 percent of all county value in 2006. This is slightly lower than in 2005 when the share was 49.5 percent. Intangible personal property value fell from $10.4 million in 2005 to $3.9 million in 2006. Oil, gas and minerals saw the highest percent increase in value, from $67.7 billion in 2005 to $93.1 billion in 2006.

TABLE 17: County Appraised Values and Tax Levy Statewide - 2005 and 2006

Property Categories

Type of Category 2005
Appraised Value
Percent
of Value
2006
Appraised Value
Percent
of Value
A. Single-family Residential $ 681,580,007,474 49.5% $ 755,641,437,387 49.0%
B. Multifamily Residential 61,483,517,731 4.5% 67,830,188,759 4.4%
C. Vacant Lots 30,565,373,934 2.2% 33,889,973,273 2.2%
D. Rural Real 59,361,096,799 4.3% 65,031,318,057 4.2%
F1. Commercial Real 192,674,392,791 14.0% 215,487,115,483 14.0%
F2. Industrial Real 66,260,289,291 4.8% 76,292,207,436 5.0%
G. Oil, Gas and Minerals 67,748,530,599 4.9% 93,174,563,278 6.0%
H. Vehicles 190,908,857 0.0% 198,937,911 0.0%
J. Utilities 39,244,429,967 2.9% 41,375,752,653 2.7%
L1. Commercial Personal 97,325,738,545 7.1% 103,187,870,106 6.7%
L2. Industrial Personal 64,361,311,744 4.7% 71,625,665,422 4.6%
M. Other Personal 5,570,541,083 0.4% 5,654,235,148 0.4%
N. Intangible Personal 10,400,046 0.0% 3,998,786 0.0%
O. Real Property, Inventory 6,117,073,022 0.4% 7,427,628,390 0.5%
S. Special Property 4,090,468,684 0.3% 4,362,492,308 0.3%
Total Values $ 1,376,584,080,567 100.0% $1,541,183,384,397 100.0%

Deductions

Type of Category 2005
Appraised Value
Percent
of Value
2006
Appraised Value
Percent
of Value
Deductions - Farm to Market $ 26,388,361,709 2.0% $ 30,837,783,489 2.0%
Deductions - General Fund 148,047,898,657 10.8% 161,635,348,536 10.4%

County Levy

Type of Category 2005
Appraised Value
Percent
of Value
2006
Appraised Value
Percent
of Value
General Fund Levy $ 4,574,792,670 95.9% $ 5,104,367,820 95.6%
Farm to Market & Flood Control Levy 134,650,513 2.8% 158,553,058 3.0%
Road and Bridge Levy 63,209,025 1.3% 76,692,664 1.4%
Total County Levy $4,772,652,208 100.0% $5,339,613,542 100.0%

The percent of deductions represents the percent of total appraised value.
Source: Texas Comptroller of Public Accounts, Property Tax Division.

County Deductions

State law requires counties to grant a $3,000 homestead exemption for the farm-to-market roads and flood control tax. In 2006, this exemption totaled $3.2 billion.

The amount of exemption may be greater for homeowners aged 65 or older or disabled. One hundred ninety-three counties granted the local option exemption to over-65 or disabled persons, which accounted for a loss of $48.8 billion in value. For 2006, 112 counties granted local-option percentage homestead exemptions ranging from 1 to 20 percent. This accounted for a loss of $62.9 billion in value.

County Tax Rates

Each county may levy as many as three individual tax rates for funds dedicated to specific purposes as provided by the Texas Constitution. Those three funds include farm-to-market roads and flood control, general fund and a special road and bridge fund.

All 254 Texas counties impose a tax for the general fund. In 2006, that levy totaled $5.1 billion. For the 2006 tax year, 118 counties reported levying the farm-to-market roads and flood control taxes, raising $158.5 million. Sixty-eight counties levied the special road and bridge tax, raising $76.7 million.

Counties Local Self Report Data - 2006

Table 18 summarizes county property values, exemptions, deductions and tax levies statewide. Property Tax Code Section 5.09 requires the Comptroller's annual report to include for each county the total appraised value of property by class, total taxable value and tax rate.

For each county, Table 18 lists total appraised value in 15 property categories, as defined in Chapter 2. Appraised value represents the market value of property on Jan. 1, 2006. Qualified agricultural and timberlands receive productivity appraisal. Taxable value means the appraised value minus partial exemptions and other possible deductions.

Many counties report little or no 2006 value in Category H, Tangible Personal Property: Nonbusiness Vehicles. Personal property not used to produce income, such as personal vehicles, is exempt from taxation unless a school district takes official action to tax it. Category M, Mobile Homes and Other Tangible Personal Property, represents the property value of other personal property such as manufactured homes. Although Category N, Intangible Personal Property, appears in this appendix, there is little or no intangible personal property value to tax.

Category S, Special Inventory, includes certain property inventory of businesses that provide items for sale to the public. State law requires these appraisal districts to appraise inventory items based on businesses' total annual sales in the prior tax year. There are four types of Category S properties: dealer's motor vehicle inventory, dealer's heavy equipment inventory, dealer's vessel and outboard motor inventory and retail manufactured housing inventory.

Total value in each category is the appraised value before exemptions.

PDF file TABLE 18: 2006 County Appraised Values by Category, Deductions, Taxable Value and Tax Levy (PDF, 2.58 MB)

If you do not already have it, you will need to download Adobe Acrobat Reader to view and print the PDF files.

Permanent University Fund Lands

The Permanent University Fund (PUF) provides money for the maintenance and support of the University of Texas, Texas A&M University and most of their branch campuses. The fund owns more than 2 million acres in 22 Texas counties. Under the provisions of Texas Constitution Article VII, Section 16(a), the state pays county taxes on the land.

In 2006, the taxable value of PUF land and minerals was $412,333,938. The state paid $1,806,380 in county taxes on that land. Table 19 provides an alphabetical list, by county, of the value of PUF-owned land.

TABLE 19: University of Texas - Permanent University Fund Land 2006 Values

County Acres Number of
Parcels
Surface
Market
Value
Ag Use
Value
Non
Ag Use
Value
Surface
Taxable
Value
Royalty
Taxable
Value
Total
Taxable Value
Total
Tax
Paid
Andrews 293,029.500 466 $ 18,684,420 $ 1,739,940 $ 10,790 $ 1,750,730 $ 133,992,681 $ 135,743,411 $ 532,360.28
Callahan 0.000 0 0 0 0 0 0 0 0.00
Cooke 166.500 2 100,550 11,800 0 11,800 57,060 68,860 335.23
Crane 65,244.800 104 2,707,140 350,060 0 350,060 84,970,740 85,320,800 332,239.43
Crockett 367,198.020 592 40,393,160 5,874,400 4,760 5,879,160 24,986,200 30,865,360 132,321.99
Culberson 46,006.658 72 2,302,930 305,780 5,040 310,820 0 310,820 2,434.05
Dawson 163.500 2 11,440 1,800 0 1,800 0 1,800 10.63
Ector 6,142.280 21 491,562 54,600 6,050 60,650 11,573,797 11,634,447 48,376.06
El Paso 11,322.131 35 1,928,664 29,757 830,508 860,265 0 860,265 3,366.99
Gaines 2,805.500 9 244,430 42,960 0 42,960 0 42,960 111.61
Hudspeth 493,405.000 708 24,670,250 2,284,683 0 2,284,683 0 2,284,683 14,871.51
Irion 25,353.800 53 5,070,670 606,030 0 606,030 422,540 1,028,570 4,668.44
Lamar 513.300 6 233,900 44,840 0 44,840 0 44,840 198.59
Loving 25,881.600 49 879,870 75,140 0 75,140 9,820,250 9,895,390 37,414.38
Martin 16,687.200 35 1,810,510 212,430 700 213,130 3,728,250 3,941,380 13,782.35
Pecos 188,316.108 319 12,034,140 1,677,700 80 1,677,780 6,826,390 8,504,170 46,773.67
Reagan 218,105.850 374 36,154,200 2,911,150 1,474,610 4,385,760 28,871,450 33,257,210 133,247.40
Schleicher 61,835.000 105 18,581,900 2,051,430 0 2,051,430 3,649,200 5,700,630 37,927.54
Terrell 61,884.000 96 9,282,600 668,352 0 668,352 6,618,100 7,286,452 20,387.29
Upton 86,429.500 141 9,018,400 293,800 0 293,800 14,771,700 15,065,500 46,718.21
Ward 80,639.356 158 4,518,050 386,000 1,975,550 2,361,550 44,736,810 47,098,360 308,399.56
Winkler 49,036.700 88 1,388,240 141,120 0 141,120 13,236,910 13,378,030 90,435.08
TOTALS 2,100,166.303  3,435 $190,507,026 $19,763,772 $4,308,088 $24,071,860 $388,262,078 $412,333,938 $1,806,380.29

The total tax paid for Andrews, Culberson, Dawson, Martin, Pecos, Reagan and Schleicher counties represents the amount paid after taking an early payment discount offered by the county.
Source: Texas Comptroller of Public Accounts, Property Tax Division

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