Taxing Units That Tax Personal Property Not Used to Produce Income,
as Reported by County Appraisal Districts in 2011
Taxing units may tax non-income producing personal property, if the taxing units follow certain hearing and notice requirements set out in Tax Code Section 11.14. This non-income producing personal property includes private autos, boats and airplanes.
For 2011, 17 county appraisal districts reported that 61 taxing units taxed non-income producing personal property, including 7 counties, 16 cities, 22 school districts and 16 special districts.
Taxation Of Non-Income Personal Property
Tax Code Section 11.14
| CAD # | County Appraisal District | Number of Units | Taxing Unit Name |
|---|---|---|---|
| 005 | Archer CAD | 1 | Megargel, City of |
| 006 | Armstrong CAD | 5 | Armstrong County Claude ISD Claude, City of High Plains UWCD #1 Panhandle GWCD |
| 009 | Bailey CAD | 2 | Muleshoe Area Hospital District Muleshoe ISD |
| 023 | Briscoe CAD | 3 | Briscoe County City of Quitaque Silverton ISD |
| 035 | Castro CAD | 7 | Castro County Castro County Hospital District Dimmitt ISD Dimmitt, City of Hart ISD Nazareth ISD Nazareth, City of |
| 038 | Childress CAD | 1 | Mesquite Groundwater Control District (Part also in Hall and Collingsworth Counties) |
| 044 | Collingsworth CAD | 8 | City of Dodson City of Wellington Collingsworth County Collingsworth General Hospital District Hedley ISD Mesquite Groundwater Control District (Part also in Hall and Childress Counties) Samnorwood ISD Wellington ISD |
| 051 | Cottle CAD | 1 | Paducah, City of |
| 065 | Donley CAD | 6 | Clarendon Junior College District Clarendon, City of Donley County Hedley ISD Hedley, City of Panhandle GWCD #3 |
| 073 | Falls CAD | 2 | Rosebud-Lott ISD Westphalia ISD |
| 078 | Foard CAD | 1 | Foard County |
| 095 | Hale CAD | 1 | Cotton Center ISD |
| 140 | Lamb CAD* | 1 | Spade ISD |
| 166 | Milam CAD | 1 | Rosebud/Lott ISD |
| 180 | Oldham CAD | 3 | Adrian ISD City of Adrian City of Vega |
| 185 | Parmer CAD | 11 | Bovina ISD Bovina, City of Farwell Hospital District Farwell ISD Friona ISD Friona, City of High Plains UWCD #1 Lazbuddie ISD Muleshoe Area Hospital District Parmer County Parmer County Hospital District |
| 211 | Sherman | 7 | Sherman County Stratford Hospital District Stratford ISD Texhoma Hospital District Texhoma ISD Texhoma, City of Stratford, City of |