2001 School Tax Burden
Who Paid and How Much?
In 2001, Texas school taxes increased more than 13 percent to reach $15 billion, as reported to the Comptroller’s Property Tax Division by 1,034 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 $6.9 billion and residential properties at $7 billion.
Texas businesses paid almost 46 percent of 2001 local school taxes, about $694 million more in 2001 school taxes than in 2000. Of all business properties, only the utilities' category experienced a tax decrease at almost $15 million.
All residential properties — single-family homes, multi-family units and residential inventory — saw the school tax share increase just under $924 million, or about 46.6 percent of local school taxes. Owners of single-family residences paid almost 41 percent of local school taxes and saw their 2001 school property taxes grow by $820 million.
Vacant lots, rural acreage and farm and ranch improvements generated just under 7 percent of local school taxes with about $1 billion, an $85-million increase from 2000.
The table below 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 $89 million.
Property Category 2000 School Taxes % of Total 2001 School Taxes % of Total $ Change from 2000 to 2001 Residential Property Single-Family Homes 5,349,052,288 39.94 $6,168,813,110 40.83 $819,760,822 Multi-Family Residential 734,426,870 5.48 $820,830,720 5.43 $86,403,850 Residential Inventory 33,076,813 0.25 $50,704,338 0.34 $17,627,525 Subtotal, Residential $6,116,555,971 45.67 $7,040,348,168 46.60 $923,792,197 Acreage/Lots Vacant Lots 362,911,605 2.71 $402,009,276 2.66 $39,097,671 Acreage 365,154,359 2.73 $375,830,689 2.49 $10,676,330 Farm and Ranch Improvements 227,718,402 1.70 $263,443,317 1.74 $35,724,915 Subtotal, Acreage/Lots $955,784,366 7.14 $1,041,283,282 6.89 $85,498,916 Business Properties Commercial Real Estate 2,375,367,698 17.73 $2,621,397,117 17.35 $246,029,419 Commercial Personal 1,174,673,095 8.77 $1,253,195,870 8.29 $78,522,775 Industrial Real Estate 931,712,238 6.96 $1,028,551,949 6.81 $96,839,711 Industrial Personal 697,292,282 5.21 $769,134,760 5.09 $71,842,478 Oil & Gas 410,425,863 3.06 $613,446,419 4.06 $203,020,556 Utilities 618,892,126 4.62 $604,323,022 4.00 ($14,569,104) Special Inventory 36,317,428 0.27 $48,529,547 0.32 $12,212,119 Subtotal, Business $6,244,680,730 46.62 $6,938,578,684 45.92 $693,897,954 Other Personal Property Vehicles 4,333,528 0.03 $3,261,345 0.02 ($1,072,183) Other Personal 72,669,446 0.54 $85,293,599 0.56 $12,624,153 Subtotal, Other Personal $77,002,974 0.57 $88,554,944 0.59 $11,551,970 Total $13,394,024,041 100.00 $15,108,765,078 100.00 $1,714,741,037
