Appraisal Practices of Texas School Districts and Counties:1993 Page: 15
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15
During the past decade general expenditures7 by Texas local
governments grew from $13.2 billion in 1981 to $31.5 billion in
1991--an average increase of 9.1% compounded per year.
TAX RATES FOR
COUNTIES
The State determines appraisal ratios by school district but
not by county. To calculate a "true" tax rate for each county, the
ratio for the school district with the largest enrollment in the
county has been used (See Appendix E).
Among the 254 Texas counties, the true tax rate levied by the
county ranged from $0.139 per $100 in Titus County to $1.153 in Jim
Hogg County.
In many counties, special districts have been created that are
countywide, such as hospital, college, drainage, navigation, fire,
road, and water supply or conservation. Some special districts
fund services included in the regular budget in other counties.
Taxes for special districts often are included on the county's tax
statement, and the public refers to the total as the county tax
rate. Including countywide special districts, the rates ranged
from $0.168 per $100 in Somervell County to $1.185 in Jim Hogg
County.
Table 9
Revenue Loss From Exemptions, Texas Counties 1987-1992
(Millions of Dollars)
Exemption 1986-87 1991-92 Change
Ag Use Valuation $231.3 $234.1 1.2%
Over 65 Exemption 40.0 71.2 78.1
Percentage Exemption 64.3 65.1 1.3
Freeport 0 6.9
$3000 Homestead 1.2 1.7 42.1
Veterans 0.5 0.7 24.1
Other Exemptions a/ 14.7 28.8 95.7
Total Revenue Loss $352.0 $408.6 16.1%
a/ Includes reporting errors in some counties.
The revenue loss from exemptions and
the alternative valuation of open-spaced
land is detailed in Table 9. With the
exception of a couple of counties not
reporting, alternative valuation and
The term "general expenditures" excludes spending for utility services and
trust expenditures for employee retirement and other insurance.
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Texas Research League. Appraisal Practices of Texas School Districts and Counties:1993, report, April 1993; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth1544672/m1/21/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.