- On this page:
- Statewide Median Appraisal Ratios
- Statewide Coefficients of Dispersion
- 1998 School Taxes Total $11.3 Billion
- 1998 School Rate and Taxes for Each Texas School District
- On Page 1:
- 1998 Preliminary Property Value Study Findings
- Rylander Reports: Declining Oil and Gas Values
- Estimated School Tax Loss for 1999 Oil and Gas Property
Statewide Median Appraisal Ratios
The table below compares the statewide median appraisal ratios from the 1994 to 1998 (preliminary) Property Value Studies. The statewide median appraisal ratio for an individual property category was calculated using the appraisal ratios of all Property Tax Division sample properties in that category from across the state. The overall statewide median appraisal ratio was calculated using the appraisal ratios for all sample properties.
Property Category 1994 1995 1996 1997 1998 Prel. A. Single-family Residential .98 .98 .98 .97 .97 B. Multi-family Residential .99 .99 .99 .98 .99 C. Vacant Lots 1.00 1.00 1.00 1.00 1.00 D. Acreage (market value) 1.00* 1.00* .99* .98* .98* E. Farm & Ranch Improvements * * * * * F1. Commercial Real 1.00 1.00 .99 .99 .98 F2. Industrial Real ** ** ** ** ** G. Oil, Gas & Minerals 1.03 1.02 1.02 1.01 1.00 J. Utilities 1.01 1.02 .99 1.00 1.00 L1. Commercial Personal 1.00 1.00 1.00 1.00 1.00 L2. Industrial Personal ** ** ** ** ** M. Other Personal ** ** ** ** ** O. Residential Inventory ** ** ** ** ** OVERALL .99 1.00 .99 .99 .99 * - Beginning in 1989, taxable values for Farm & Ranch Improvements (formerly Category E) were merged into Category D with Acreage (market value). Therefore, Category D for 1989 and subsequent years is not directly comparable to Category D in previous years. Statewide median appraisal ratios are available for tax years 1987 to 1993 by contacting the Comptroller's Property Tax Division.
** Too few sample observations were available to produce meaningful statewide ratios for these properties.
Source: State Comptroller's Property Tax Division
Statewide Median Coefficients of Dispersion
The table below compares the statewide median coefficients of dispersion from the 1994 to 1998 (preliminary) Property Value Studies. The statewide coefficient of dispersion for an individual property category was calculated using the appraisal ratios of all Property Tax Division sample properties in that category from across the state. The overall statewide coefficient of dispersion was calculated using the appraisal ratios for all sample properties.
Property Category 1994 1995 1996 1997 1998 Prel. A. Single-family Residential 10.74 12.11 11.36 11.06 10.00 B. Multi-family Residential 8.38 10.06 8.43 7.71 7.53 C. Vacant Lots 19.27 18.21 19.86 17.10 16.28 D. Acreage (market value) 18.49* 14.92* 14.60* 15.62* 16.56* E. Farm & Ranch Improvements * * * * * F1. Commercial Real 12.59 13.28 11.34 11.01 10.81 F2. Industrial Real ** ** ** ** ** G. Oil, Gas & Minerals 13.01 12.61 18.95 4.85 7.39 J. Utilities 14.35 12.50 12.40 10.76 9.47 L1. Commercial Personal 8.14 11.95 20.73 11.20 9.21 L2. Industrial Personal ** ** ** ** ** M. Other Personal ** ** ** ** ** O. Residential Inventory ** ** ** ** ** OVERALL 12.86 13.17 13.74 11.64 11.14 * - Beginning in 1989, taxable values for Farm & Ranch Improvements (formerly Category E) were merged into Category D with Acreage (market value). Therefore, Category D for 1989 and subsequent years is not directly comparable to Category D in previous years. Statewide median coefficients of dispersion are available for tax years 1987 to 1993 by contacting the Comptroller's Property Tax Division.
** Too few sample observations were available to produce meaningful CODs for these properties.
Source: State Comptroller's Property Tax Division
1998 School Taxes Total $11.3 Billion
Texas independent school districts (ISDs) reported to the Comptroller's Property Tax Division (PTD) a total of $11.3 billion in 1998 school property taxes -- an increase of 8.4 percent. This $875 million increase above 1997 school property taxes followed a 5-percent increase from tax years 1996 to 1997.
The 1998 total school taxes exclude the special county equalization districts, South Texas ISD, and New Braunfels ISD. New Braunfels ISD will not set its 1998 tax rate until later this spring.
Of the state's 10 largest urban districts, Houston ISD's 1998 levy rose almost 9.4 percent to more than $674 million, while Dallas ISD saw about a 9-percent hike to almost $635 million. Austin ISD witnessed more than an 11-percent jump to $397 million. The other seven districts -- Plano, Richardson, Arlington, Fort Worth, Cypress-Fairbanks, North East, and Northside ISDs -- all increased their tax levies, ranging from 8 to 14 percent.
Average tax rate
The 1998 average statewide tax rate rose more than 4 cents to almost $1.451 per $100 of value. The 1997 average statewide tax rate (excluding New Braunfels ISD) was $1.408, about 1.7 cents above the 1996 average rate. This average rate calculation uses the reported adopted tax rates divided by the number of ISDs reporting. This average does not consider any overall tax value or levy changes resulting in tax rate increases or decreases.1998 School Rate and Taxes for Each Texas School District lists the 1998 tax rates and taxes of 1,035 ISDs reported to the Comptroller. The list includes the percentage change in rates and levies for each district compared to tax year 1997. School tax rates and levies are in order by county. All districts in the same county appear together.
Range of rates
The adopted 1998 ISD tax rates ranged from a low of $.82 per $100 of value in Glen Rose ISD in Somervell County to a high of $1.97 in Dripping Springs ISD in Hays County. Glen Rose ISD in Somervell County had the lowest tax rate in 1997 at $.73 per $100. Agua Dulce ISD in Nueces County had the highest tax rate in both tax years 1996 and 1997 at $1.9449. The school district kept that same rate for 1998, the third highest rate for all school districts. Lake Travis ISD in Travis County had the second highest rate at $1.9452 per $100.Only eight districts had adopted tax rates of less than $1.00, compared to nine districts for tax year 1997. Of these eight districts, only two of the districts' total rate included an amount allocated to pay off the districts' debt.
About 70 percent of the districts -- 723 -- had combined rates between $1.00 and $1.50 per $100 of value. The remaining 304 districts' rates ranged from above $1.50 to the high of $1.97.
Ups and downs
Taxpayers in about 623 districts -- or 60 percent -- saw their tax rates rise in 1998. Some 334 districts -- about 32 percent -- kept the same rate as in 1997. Another 78 districts -- about 7.5 percent -- reduced their school tax rates.With a 70-percent increase in its tax rate, Palo Pinto ISD in Palo Pinto County witnessed the largest rate increase from about $.7987 to $1.36 per $100 of value. Palo Pinto ISD raised 97 percent more in school taxes from $936,037 to about $1.85 million.
Other districts with substantial rate hikes included Gause ISD in Milam County (49 percent), Roma ISD in Starr County (28 percent), Kopperl ISD in Bosque County (26 percent), and West Hardin ISD in Hardin County (24 percent).
Kennedy County Wide Consolidated School District in Kennedy County had the largest tax rate decrease at almost 20 percent. The district, however, still gained almost 3 percent in tax levy. Jayton-Girard ISD in Kent County also reduced its tax rate by almost 17 percent from $1.20 to $1.00, but the district's levy declined by almost 36 percent.
Other districts with large tax rate declines from 1997 included Hawkins ISD in Wood County (almost 14 percent), Lovelady ISD in Houston County (13 percent), and Fort Elliott in Wheeler County (almost 12 percent).
Operating and debt rates
Property tax rates may consist of two parts: a maintenance and operations (M&O) rate and an interest and sinking fund (I&S) rate. The M&O rate covers general operating costs. The I&S rate, which is usually called the "debt" rate, is used to repay a district's debt.The state's 1998 average M&O rate for ISDs was $1.2965, while ISDs' debt rate averaged $0.1541.
State law places a tax rate cap of $1.50 on M&O rates. School boards in 106 ISDs -- more than 10 percent -- adopted an M&O rate at the rate cap, compared to 64 ISDs in 1997. About 21 percent -- or 217 districts -- have M&O rates between $1.40 and $1.50, compared to 1997 when 246 districts had M&O rates in that range. Spring Branch ISD in Harris County adopted an M&O rate of $1.615, but the district has authority by voter election for a higher M&O rate cap.
About 36 percent -- 376 districts -- do not have a 1998 debt rate for repaying debt obligations. Of those 659 ISDs with debt rates, 92 districts have a debt rate of more than $.40. Tornillo ISD in El Paso County set the highest debt rate at $.9204; with a M&O rate of $.5596, the district's total rate is $1.48 -- almost a 30-percent increase from 1997.
School Tax Rate History from 1985 to 1998
The average school tax rate in Texas has increased by more than $0.64 from 1985 to 1998. Shown below are the average school tax rates per $100 of property value for the last 14 years. These rates were computed by dividing the total rates by the number of school districts. Tax years 1991 and 1992 are the combined average tax rates for ISDs and the county education districts (CEDs) operating at that time.
Tax Year Average School Rate 1985 $0.81 1986 $0.85 1987 $0.90 1988 $0.93 1989 $0.99 1990 $1.06 1991* $1.20 1992* $1.29 1993 $1.32 1994 $1.35 1995 $1.366 1996 $1.391 1997 $1.408 1998 $1.451 * Combined ISD and CED rates
Source: Comptroller's Property Tax Division
What was the range of 1998 ISD rates in Texas?
Total ISD Rate Number of ISDs Percentage of All ISDs Less than $1.00 8 1 $1.00 to $1.20 59 6 More than $1.20 to $1.40 286 28 More than $1.40 to $1.50 378 36 More than $1.50 to $1.60 165 16 More than $1.60 139 13 Total 1,035* 100.% Rates are based on $100 of property value.
* Does not include New Braunfels ISD.Source: Comptroller's Property Tax Division
1998 Rate Changes in Texas School Districts
Percentage Change
in Rate from 1997Number of ISDs Percentage of All ISDs Decreases Less than 1% 26 2.5 1% to 10% 47 4.5 More than 10% 5 .5 Subtotal 78 7.5 No Change 334 32.2 Increases Less than 1% 23 2.2 1% to 10% 521 50.3 More than 10% 79 7.6 Subtotal 623 601 Total 1,035* 99.9% * Does not include New Braunfels ISD.
Does not add to 100 percent due to rounding.Source: Comptroller's Property Tax Division
1998 School Rate and Taxes for Each Texas School District
These 1998 school tax rates are subject to change for reporting errors. All school districts in the same county appear together. The county name is based on the school district number. Some school districts may participate in a county appraisal district different from the county name.
1998 School Rate and Taxes for Each Texas School District
Back to March/April 1999 STATEMENT
