Who Paid and How Much?
In 2000, Texas school taxes increased 12 percent to reach $13.4 billion, as reported to the Comptroller’s Property Tax Division by 1,035 independent school districts (ISDs). Who paid these school taxes and what was the percentage of tax burden?Texas business and residential properties paid almost the same total amount in school taxes, with businesses at $6.2 billion and residential properties at $6.1 billion.
Texas businesses paid almost 47 percent of 2000 local school taxes— about $6.2 billion. Business properties paid about $515 million more in 2000 school taxes than in 1999. Of all business properties, only the utilities' category experienced a tax decrease at almost $55 million. Part of this decrease was reclassifying electric generation to the industrial category.
All residential properties — single-family homes, multifamily units and residential inventory — saw the school tax share increase just under $821 million — to a total of $6.1 billion, or about 46 percent of local school taxes. Owners of single-family residences paid almost 40 percent of local school taxes and saw their 2000 school property taxes grow by $722 million.
Vacant lots, rural acreage and farm and ranch improvements generated about 7.1 percent of local school taxes with about $956 million, a $63-million increase from 1999.
The following table shows Texas properties grouped into 14 categories and then grouped into four main property types: residential, business, acreage/lots/farm and ranch improvements, and other personal property. The fourth type — other personal including privately-owned vehicles in school districts where they are taxed — represented about one-half of 1 percent of total school taxes at $77 million.
School Property Tax Burden - 1999 to 2000 Property Category 1999 School Taxes % of Total 2000 School Taxes % of Total $ Change from 1999 to 2000 Residential Property Single-Family Homes $ 4,626,570,915 38.62 $ 5,349,052,288 39.94 $ 722,481,373 Multi-Family Residential $ 645,786,164 5.39 $ 734,426,870 5.48 $ 88,640,706 Residential Inventory $ 23,525,493 0.20 $ 33,076,813 0.25 $ 9,551,320 Subtotal, Residential $5,295,882,572 44.21 $6,116,555,971 45.67 $820,673,399 Acreage/Lots Vacant Lots $ 334,054,778 2.79 $ 362,911,605 2.71 $ 28,856,827 Acreage $ 358,446,025 2.99 $ 365,154,359 2.73 $ 6,708,334 Farm and Ranch Improvements $ 200,444,269 1.67 $ 227,718,402 1.70 $ 27,274,133 Subtotal, Acreage/Lots $892,945,072 7.45 $955,784,366 7.14 $62,839,294 Business Properties Commercial Real Estate $ 2,090,232,704 17.45 $ 2,375,367,698 17.73 $ 285,134,994 Commercial Personal $ 1,138,967,171 9.51 $ 1,174,673,095 8.77 $ 35,705,924 Industrial Real Estate $ 832,642,748 6.95 $ 931,712,238 6.96 $ 99,069,490 Industrial Personal $ 631,195,656 5.27 $ 697,292,282 5.21 $ 66,096,626 Oil & Gas $ 363,062,959 3.03 $ 410,425,863 3.06 $ 47,362,904 Utilities $ 673,691,986 5.62 $ 618,892,126 4.62 ($ 54,799,860) Special Inventory N/A N/A 36,317,428 0.27 36,317,428 Subtotal, Business $5,729,793,224 47.83 $6,244,680,730 46.62 $514,887,506 Other Personal Property Vehicles $ 3,867,403 0.03 $ 4,333,528 0.03 $ 466,125 Other Personal $ 57,746,698 0.48 $ 72,669,446 0.54 $ 14,922,748 Subtotal, Other Personal $61,614,101 0.51 $77,002,974 0.57 $15,388,873 Total $11,980,234,969 100.00 $13,394,024,041 100.00 $1,413,789,072 Reported to Comptroller's Property Tax Division by independent school districts.