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 exported from Texas (freeport goods) and goods in transit 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.

Property utilized for pollution control and solar or wind-powered energy devices 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.

Property Tax Rates (%) in Selected Austin Metro Area Communities, 2018

CITYCOUNTYCOUNTYCITYSCHOOL
DISTRICT
COMM.
COLLEGE
OTHERTOTAL
Cedar ParkWilliamson0.45900.44901.51000.10480.02002.5428
Dripping SpringsHays0.43370.19001.5200-0.10852.2522
ElginBastrop0.47490.65691.54000.10480.10502.8816
GeorgetownWilliamson0.45900.42001.4090--2.2880
HuttoWilliamson0.45900.51521.60000.04530.09642.7159
JarrellWilliamson0.45900.41951.4925-0.10002.4710
KyleHays0.43370.54161.53770.10480.14462.7624
Lago VistaTravis0.35420.65001.3200-0.20522.5294
LeanderWilliamson0.45900.55191.51000.10480.02002.6457
Liberty HillWilliamson0.45900.50001.5400-0.09832.5973
LockhartCaldwell0.77530.71071.3324-0.04462.8630
LulingCaldwell0.77530.56001.1080--2.4433
ManorTravis0.35420.75221.51500.10480.20522.9314
PflugervilleTravis0.35420.49761.5200-0.20522.5770
RollingwoodTravis0.35420.20541.2000-0.18331.9429
Round RockWilliamson0.45900.42001.30480.10480.02002.3086
San MarcosHays0.43370.61391.4141--2.4617
SmithvilleBastrop0.47490.56901.4300-0.10502.5789
Sunset ValleyTravis0.3542-1.19200.10480.10521.7562
TaylorWilliamson0.45900.78801.5700--2.8170
West Lake HillsTravis0.35420.07001.2000-0.27331.8975

Source: County assessors or appraisal districts.

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.