Property Tax

Local governments and special taxing districts levy taxes on real and tangible personal property. Texas has no state property tax. All property is appraised at full market value, and taxes are assessed by local county assessors on 100% of appraised value. The total tax rate is the sum of the rates of all applicable taxing units including cities, counties, schools, and special districts.

Local governments have the option to exempt goods in transit (or "freeport goods") from ad valorem taxation. Freeport goods are inventories acquired or brought into the state by businesses and held for no more than 175 days before being shipped out of state. A number of jurisdictions in the Austin area have chosen to allow the exemption, which is irrevocable once in effect. [See map.]

Property utilized for pollution control and solar and wind-powered energy devices used for on-site energy production, distribution or storage are exempt from ad valorem taxation.

Local governments can enter into agreements with businesses to abate local ad valorem taxes on real and personal property for up to 10 years.

2011 Property Tax Rates (%) in Selected Austin Metro Area Communities
City County County City School District Community College Other Total
Austin Travis 0.4855 0.4811 1.2420 0.0948 0.0789 2.3823
Austin Williamson 0.4577 0.4811 1.3350 0.0948 2.3686
Bastrop Bastrop 0.6175 0.5840 1.4810 2.6825
Cedar Park Williamson 0.4577 0.4935 1.4998 0.0948 2.5457
Elgin Bastrop 0.6175 0.7539 1.5400 0.0948 3.0062
Georgetown Williamson 0.4577 0.3875 1.3580 2.2032
Hutto Williamson 0.4577 0.5165 1.5401 0.1000 2.6143
Jarrell Williamson 0.4577 0.4699 1.3900 2.3175
Kyle Hays 0.4691 0.4845 1.4613 0.0948 0.1400 2.6497
Leander Williamson 0.4577 0.6704 1.4998 0.0948 2.7227
Lockhart Caldwell 0.6908 0.7228 1.1882 0.0400 2.6418
Manor Travis 0.4855 0.8212 1.5150 0.0948 0.1789 3.0954
Pflugerville Travis 0.4855 0.5990 1.4800 0.1789 2.7434
Round Rock Williamson 0.4577 0.4232 1.3350 0.0948 2.3107
San Marcos Hays 0.4691 0.5302 1.3500 2.3493
Taylor Williamson 0.4577 0.8139 1.4500 2.7216
Note: The totals in this table represent the "typical" property tax rates in each community. In practice, a range of rates may apply within a single community due to the boundaries of school and other special districts which do not align with municipal boundaries.

Source: County assessors or appraisal districts.
We have to have outstanding quality...With the Austin manufacturing operation, we've been able to compete with anyone anywhere in the world. Thank you for creating a business environment that allows companies like Applied Materials to succeed.
Mike Splinter, Chairman & CEO of Applied Materials Inc.

The Texas Enterprise Zone program is an economic development tool for local communities to partner with the State of Texas to promote job creation and capital investment in the state.