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, 2022

CITY	COUNTY	COUNTY	CITY	SCHOOL DISTRICT	COMM. COLLEGE	OTHER	TOTAL
Austin	Travis	0.3182	0.4627	0.9966	0.0987	0.0987	1.9749
Austin	Williamson	0.3756	0.4627	1.0626	0.0987	0.0175	2.0171
Bastrop	Bastrop	0.4046	0.5128	1.2556			2.1730
Buda	Hays	0.3125	0.3423	1.3423	0.0987	0.1550	2.2508
Cedar Park	Williamson	0.3756	0.3900	1.2746	0.0987	0.0175	2.1564
Dripping Springs	Hays	0.3125	0.1778	1.2929		0.1002	1.8834
Elgin	Bastrop	0.4046	0.5447	1.4111	0.0987		2.4591
Georgetown	Williamson	0.3756	0.3740	1.2136			1.9632
Hutto	Williamson	0.3756	0.4220	1.3929	0.0383	0.1000	2.3288
Jarrell	Williamson	0.3756	0.4195	1.3546		0.0937	2.2434
Kyle	Hays	0.3125	0.5082	1.3423	0.0987	0.1216	2.3833
Lago Vista	Travis	0.3182	0.4283	1.1846		0.1987	2.1298
Leander	Williamson	0.3756	0.4323	1.2746	0.0987	0.0175	2.1987
Liberty Hill	Williamson	0.3756	0.4546	1.3446		0.0671	2.2418
Lockhart	Caldwell	0.5532	0.6006	1.1223		0.0321	2.3082
Luling	Caldwell	0.5532	0.4274	1.0719			2.0525
Manor	Travis	0.3182	0.7470	1.3520	0.0987	0.1987	2.7146
Pflugerville	Travis	0.3182	0.4813	1.2646		0.0800	2.1441
Rollingwood	Travis	0.3182	0.1796	1.0046		0.1713	1.6737
Round Rock	Williamson	0.3756	0.3420	1.0626	0.0987	0.0175	1.8964
San Marcos	Hays	0.3125	0.6030	1.1338			2.0493
Smithville	Bastrop	0.4046	0.5489	1.1029			2.0564
Sunset Valley	Travis	0.3182		0.9966	0.0987	0.0987	1.5122
Taylor	Williamson	0.3756	0.6490	1.2854			2.3100
West Lake Hills	Travis	0.3182	0.1504	1.0046		0.2388	1.7120

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.