Skip to content
Quick Start for:

2002 School Tax Burden

Who Paid and How Much?

In 2002, Texas school taxes increased almost 8 percent to reach $16.3 billion, as reported to the Comptroller’s Property Tax Division by 1,033 independent school districts (ISDs). Who paid these school taxes and what was the percentage of tax burden?

In 2002,Texas residential properties represented the largest category of property at almost 49 percent of the total amount in school taxes. Businesses paid about 44 percent of local school taxes. In 2001, Texas business and residential properties paid about the same total amount in school taxes.

Residential properties have picked up about two percent more of the school tax burden, while business properties have dropped about that amount in their percentage of tax burden.

All residential properties — single-family homes, multi-family units and residential inventory — saw the school tax share increase just under $886 million to total $7.9 billion in local school taxes. Owners of single-family residences paid almost 43 percent of local school taxes and saw their 2002 school property taxes grow by $818 million. In 2001, single-family residences paid about 41 percent of local school taxes.

Texas businesses paid just under $6.6 billion in 2002 local school taxes, about $227 million more in 2002 school taxes than in 2001. Of all business properties, two categories experienced a tax decrease. Industrial personal property and oil and gas properties paid less in 2002 taxes than in 2001.

Vacant lots, rural acreage and farm and ranch improvements generated just under 7 percent of local school taxes with about $1.1 billion, a $74-million increase from 2001.

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 $93 million.

School Property Tax Burden - 2001 to 2002

Property Category 2001 School Taxes % of Total 2002 School Taxes % of Total $ Change from
2001 to 2002
Residential Property
Single-Family Homes $6,168,813,110 40.83 $6,986,748,107 42.87 $817,934,997
Multi-Family Residential $820,830,720 5.43 $881,650,965 5.41 $60,820,245
Residential Inventory $50,704,338 0.34 $57,495,091 0.35 $6,790,753
Subtotal, Residential $7,040,348,168 46.60 $7,925,894,163 48.63 $885,545,995
Acreage/Lots
Vacant Lots $402,009,276 2.66 $425,705,461 2.61 $23,696,185
Acreage $375,830,689 2.49 $391,192,738 2.40 $15,362,049
Farm & Ranch Improvements $263,443,317 1.74 $298,179,946 1.83 $34,736,629
Subtotal, Acreage/Lots $1,041,283,282 6.89 $1,115,078,145 6.84 $73,794,863
Business Properties
Commercial Real Estate $2,621,397,117 17.35 $2,763,283,713 16.95 $141,886,596
Commercial Personal $1,253,195,870 8.29 $1,257,200,906 7.71 $4,005,036
Industrial Real Estate $1,028,551,949 6.81 $1,065,506,510 6.54 $36,954,561
Industrial Personal $769,134,760 5.09 $767,890,913 4.71 ($1,243,847)
Oil & Gas & Minerals $613,446,419 4.06 $612,258,871 3.76 ($1,187,548)
Utilities $604,323,022 4.00 $645,155,460 3.96 $40,832,438
Special Inventory $48,529,547 0.32 $53,271,282 0.33 $4,741,735
Subtotal, Business $6,938,578,684 45.92 $6,552,308,805 43.96 $227,176,540
Other Personal Property
Vehicles $3,261,345 0.02 $3,441,223 0.02 $179,878
Other Personal $85,293,599 0.56 $89,815,181 0.55 $4,521,582
Subtotal, Other Personal $88,554,944 0.59 $93,256,404 0.57 $4,701,460
Total $15,108,765,078 100.00 $16,298,796,367 100.00 $1,190,031,289
Reported to Comptroller's Property Tax Division by independent school districts.
SOURCE: Comptroller's Property Tax Division