Texas County Progress
The Official Publication of the County Judges and Commissioners Association of Texas
In tax year 2019, Texas cities, counties, school districts, and special purpose districts levied more than $67 billion in property taxes – 5.51 percent more in 2019 than in 2018, according to the Biennial Property Tax Report. Unlike other taxing units, which can also collect sales taxes and fees, school districts’ only source of tax revenue is the property tax. In 2019, the … [Read more...] about Local Property Tax Levies
What is County Government? In the State of Texas, county government is a unit of state government often referred to as “an arm of the state.” However, county government also acts as a unit of local government. Consequently, county governments in Texas perform two basic functions: Carry out administrative and judicial responsibilities for the State of Texas. Carry out … [Read more...] about What You Wish Your Constituents Knew About County Government, the County Budget, and the Property Tax
“Let me encourage each county to provide data for this survey so that we can accurately explain how unfunded and partially funded mandates affect local governmental bodies and taxpayers.” CJCAT President Chuck Statler, Taylor County Commissioner The Unfunded Mandate Survey was created to help explain the cost of unfunded and underfunded mandates on property tax payers. The … [Read more...] about 2020 Unfunded Mandates Survey
The taxpayer funds the majority of county government via the property tax, or ad valorem tax, which is the largest revenue source for Texas counties. The 84th Texas Legislature passed Senate Bill 1760, which states that the Texas comptroller is required to publish on its website a statewide list of tax rates that includes the total tax rate reported by each taxing unit in … [Read more...] about 2019 County Property Tax Report
“You’re going to have to start earlier and inform other departments. This is not a Commissioners Court problem. This is a county problem.” CJCAT General Counsel Jim Allison The new requirements resulting from Senate Bill 2 passed by the 86th Texas Legislature have compressed budget-related deadlines and will require careful coordination and systematic … [Read more...] about County Budget Preparation Under Senate Bill 2
