School District Property Values and Tax Rates
A district's property tax rate consists of a maintenance and operations (M&O) tax rate and, if applicable, an interest and sinking (I&S) tax rate. The M&O tax rate provides funds for maintenance and operations. The I&S tax rate provides funds for payments on the debt that finances a district's facilities. The calculation of state funding for school districts is tied to tax effort; thus, tax rates provide an essential component in the state's school finance formulas.
School District Authority to Set Property Tax Rates
- Texas Attorney General Ken Paxton Opinion No. KP-0072: School districts prohibited from repealing or reducing the local option homestead exemption
- Texas Attorney General Greg Abbott Opinion No. GA-0775: Authority of a school district to set property tax rates under section 26.08, Tax Code (RQ-0839-GA)
- Texas Attorney General Greg Abbott 'To All Bond Counsel' letter dated May 14, 2010 (PDF, 786 KB)
Property Values and Tax Rates
These spreadsheets provide comptroller tax information, including property tax rates by district for the specified tax years.
| File Name | Excel Version | PDF Version |
|---|---|---|
| School District Adopted M&O and I&S tax rates for 2006-2023 | Excel 224 KB | PDF 462 KB |
| Property Tax Assistance Division (PTAD) Tax Preliminary: Tax Year 2022 | Excel 93 KB | PDF 357 KB |
| Property Tax Assistance Division (PTAD) Tax Final: Tax Year 2021 | Excel 92 KB | PDF 195 KB |
| Property Tax Assistance Division (PTAD) Tax Final: Tax Year 2020 | Excel 92 KB | PDF 195 KB |
| Property Tax Assistance Division (PTAD) Tax Final: Tax Year 2019 | Excel 118 KB | PDF 5 MB |
| Property Tax Assistance Division (PTAD) Tax Final: Tax Year 2018 | Excel 246 KB | PDF 697 KB |
| Property Tax Assistance Division (PTAD) Tax Final: Tax Year 2017 | Excel 119 KB | PDF 1,637 KB |
| Property Tax Assistance Division (PTAD) Tax Final: Tax Year 2016 | Excel 121 KB | PDF 684 KB |
| Property Tax Assistance Division (PTAD) Tax Final: Tax Year 2015 | Excel 120 KB | PDF 666 KB |
| Property Tax Assistance Division (PTAD) Tax Final: Tax Year 2014 | Excel 140 KB | PDF 552 KB |
| Property Tax Assistance Division (PTAD) Tax Final: Tax Year 2013 | Excel 260 KB | PDF 526 KB |
| Property Tax Assistance Division (PTAD) Tax Final: Tax Year 2012 | Excel 251 KB | PDF 1693 KB |
| Property Tax Assistance Division (PTAD) Tax Final: Tax Year 2011 | Excel 252 KB | PDF 468 KB |
| Property Tax Assistance Division (PTAD) Tax Final: Tax Year 2010 | Excel 243 KB | PDF 164 KB |
| Property Tax Assistance Division (PTAD) Tax Final: Tax Year 2009 | Excel 242 KB | PDF 172 KB |
Additional Tax Information Links
- TAA Letter: House Bill 3 (HB 3) Implementation: Tax Rate Compression for School Year 2020-2021 (August 6, 2020)
- TAA Letter: House Bill 3 (HB 3) Implementation: Tax Rate Compression for 2020-2021 School Year (June 18, 2020)
- HB 3 in 30 Video Series: Tax Compression Part 2 (January 9, 2020)
- TAA Letter: House Bill 3 (HB 3) Implementation: 2020 Tax Rate Changes (January 9, 2020)
- HB 3 in 30 Video Series: Current Year Property Values and the Fast Growth Allotment (August 1, 2019)
- HB 3 in 30 Video Series: Tax Rates Changes (June 25, 2019)
- Additional State Aid for Ad Valorem Tax Credit (Chapter 313)
For more information, contact:
Division of State Funding
(512) 463-9238
taxprograms@tea.texas.gov