ACC District Tax Guide
Implications for Homeowners & Businesses
Funding Overview
Community colleges, by law, are funded differently than public four-year colleges and universities. Community colleges are expected to have a local tax base to support the construction and operation of facilities. There are three primary sources of revenue to community colleges:
- Student tuition & fees
- Local ad valorem (property) tax
- State funding per instructional contact hour
In-District Property Taxes
ACC District property owners pay taxes in exchange for comprehensive programs and services. Total tax rate is $0.0951 per $100 assessed property value. The average Texas community college tax rate is $0.15 per $100 assessed property value.
- Property tax rate for maintenance and operations (M&O) is capped at $0.09 per $100 assessed property value. It cannot go above $0.09 without voter approval. The tax rate cap has only changed once in the history of the college.
- There is also a $0.0051 retirement of general obligation bonds for facilities.
Recent Tax Rate History
| Recent ACC Tax Rate History | |
|---|---|
| Period | Rate |
| 2011-12 | $0.0948 |
| 2010-11 | $0.0951 |
| 2009-10 | $0.0946 |
| 2008-09 | $0.0954 |
| 2007-08 | $0.0958 |
Property Tax Exemptions
ACC Board Policy G-7 governs property tax implementation. Tax Code Section 11.13, Residence Homestead, and Tax Code Section 33.06 provide statutory authorization regarding homestead exemption and the option to defer collection of taxes for senior citizens and residents with disabilities.
- Homestead Exemption: $5,000 to all residential taxpayers
- Elderly/Disabled Exemption: $115,000 plus the Homestead Exemption, for a total exemption of $120,000
- Deferring/postponing payment of taxes for age 65 or over and the disabled: Simply file a tax deferral affidavit with your appraisal district. The deferral applies to all property taxes levied by all taxing units. Note that this only postpones your tax liability, it does not cancel it. Interest on the sum due accrues at the rate of 8 percent per year. Once you or your surviving spouse no longer own your home or live in it, past taxes and interest become due 181 days later.
- Commercial Property Owners: Commercial properties are taxed at the same rate as residential property (see above); however, per Texas Property Tax Code, commercial properties are taxed on both real property and personal property, while residential properties are only taxed on real property.
Implications for Homeowners & Businesses
Tax Implications for ACC District Homeowners and Businesses - 2011-2012 (Updated 4/3/2012) |
|||
Property Value |
Regular Homestead |
Senior/Disabled Exemption |
Commercial |
$40,000 |
$33.18 Annual |
NO ACC TAX |
$37.92 Annual |
$80,000 |
$71.10 Annual |
NO ACC TAX |
$75.84 Annual |
$120,000 |
$109.02 Annual |
NO ACC TAX |
$113.76 Annual |
$160,000 |
$146.94 Annual |
$37.92 Annual |
$151.68 Annual |
$200,000 |
$184.86 Annual |
$75.84 Annual |
$189.60 Annual |
$240,000 |
$222.78 Annual |
$113.76 Annual |
$227.52 Annual |
$280,000 |
$260.70 Annual |
$151.68 Annual |
$265.44 Annual |
$320,000 |
$298.62 Annual |
$189.60 Annual |
$303.36 Annual |
Area Trends & Comparisons
Rates listed here do not address any exemptions and reductions for homesteads, senior citizens, and people
with disabilities. NOTE: The ACC property tax exemption for senior citizens and disabled residents for FY2011 has increased to $115,000, plus a $5,000 standard homestead exemption, for a total exemption of $120,000.
*ACC’s maintenance and operations (M&O) tax rate is capped at 9 cents plus .0051 per $100 valuation to retire facilities bonds, representing less than the state average of 15 cents.1 The tax rate cap has been increased only once in the history of the college—a change that requires voter approval.
AUSTIN COMMUNITY COLLEGE DISTRICT* |
FY2008 |
FY2009 |
FY2010 |
FY2011 | FY2012 |
Total |
0.0958 |
0.0954 |
0.0946 |
0.0951 | 0.0948 |
AUSTIN |
FY2008 |
FY2009 |
FY2010 |
FY2011 | FY2012 |
Austin ISD |
1.1630 |
1.2020 |
1.2020 |
1.2270 | 1.2420 |
City of Austin |
0.4034 |
0.4012 |
0.4209 |
0.4571 | 0.4811 |
Travis Co. Health District |
0.0693 |
0.0679 |
0.0674 |
0.0719 | 0.0789 |
Travis County |
0.4216 |
0.4122 |
0.4215 |
0.4658 | 0.4855 |
Total |
2.0573 |
2.0833 |
2.1118 |
2.2218 | 2.2875 |
BASTROP |
FY2008 |
FY2009 |
FY2010 |
FY2011 | FY2012 |
Bastrop ISD |
1.5010 |
1.4810 |
1.4810 |
||
City of Bastrop |
0.5350 |
0.5540 |
0.5540 |
||
Bastrop County |
0.6192 |
0.6192 |
0.6192 |
||
Total |
2.6552 |
2.6542 |
2.6542 |
||
BUDA |
FY2008 |
FY2009 |
FY2010 |
FY2011 | FY2012 |
Hays CISD |
1.4613 |
1.4613 |
1.4613 |
1.4613 | 1.4613 |
City of Buda |
0.1870 |
0.2250 |
0.2250 |
0.2576 | 0.2666 |
Hays County |
0.3714 |
0.3749 |
0.4181 |
0.4248 | 0.4251 |
Total |
2.0197 |
2.0612 |
2.1044 |
2.1437 | 2.1530 |
CEDAR PARK |
FY2008 |
FY2009 |
FY2010 |
FY2011 | FY2012 |
Leander ISD |
1.3334 |
1.3792 |
1.4223 |
1.4548 | 1.4998 |
City of Cedar Park |
0.5081 |
0.4890 |
0.4890 |
0.4935 | 0.4935 |
Williamson County |
0.4591 |
0.4394 |
0.4600 |
0.4600 | 0.4577 |
Total |
2.3006 |
2.3077 |
2.3713 |
2.4083 | 2.4509 |
ELGIN |
FY2008 |
FY2009 |
FY2010 |
FY2011 | FY2012 |
Elgin ISD |
1.4400 |
1.4800 |
1.4800 |
1.5400 | 1.5400 |
City of Elgin |
0.7300 |
0.7580 |
0.7580 |
0.7776 | 0.7539 |
Bastrop-Travis ESD1 |
0.1000 |
0.1000 |
0.0972 |
0.1000 | 0.0952 |
Bastrop County |
0.6192 |
0.6192 |
0.6192 |
0.6192 | 0.6175 |
Total |
2.8892 |
2.9572 |
2.9544 |
3.0368 | 3.0066 |
GEORGETOWN |
FY2008 |
FY2009 |
FY2010 |
FY2011 | FY2012 |
Georgetown ISD |
1.2900 |
1.2900 |
1.2900 |
1.2900 | 1.3580 |
City of Georgetown |
0.3566 |
0.3562 |
0.3562 |
0.3562 | 0.3875 |
Williamson County |
0.4591 |
0.4394 |
0.4600 |
0.4600 | 0.4577 |
Total |
2.1057 |
2.0856 |
2.1062 |
2.1062 | 2.2032 |
KYLE |
FY2008 |
FY2009 |
FY2010 |
FY2011 | FY2012 |
Hays CISD |
1.4613 |
1.4613 |
1.4613 |
1.4613 | 1.4613 |
City of Kyle |
0.2707 |
0.3731 |
0.4240 |
0.4154 | 0.4845 |
Hays County |
0.3714 |
0.3749 |
0.4181 |
0.4248 | 0.4251 |
Total |
2.1034 |
2.2093 |
2.3034 |
2.3015 | 2.3709 |
LEANDER |
FY2008 |
FY2009 |
FY2010 |
FY2011 | FY2012 |
Leander ISD |
1.3334 |
1.3792 |
1.4223 |
1.4548 | 1.4998 |
City of Leander |
0.6076 |
0.6026 |
0.6004 |
0.6704 | 0.6504 |
Williamson County |
0.4591 |
0.4394 |
0.4600 |
0.4600 | 0.4577 |
Total |
2.4001 |
2.4213 |
2.4828 |
2.5852 | 2.6079 |
McDADE |
FY2008 |
FY2009 |
FY2010 |
FY2011 | FY2012 |
McDade ISD |
1.1049 |
1.1026 |
1.1022 |
||
Bastrop-Travis ESD1 |
0.1000 |
0.1000 |
0.0972 |
||
Bastrop County |
0.6192 |
0.6192 |
0.6192 |
||
Total |
1.8241 |
1.8218 |
1.8186 |
||
PFLUGERVILLE |
FY2008 |
FY2009 |
FY2010 |
FY2011 | FY2012 |
Pflugerville ISD |
1.4700 |
1.4600 |
1.4600 |
1.4600 | 1.4800 |
City of Pflugerville |
0.6190 |
0.6140 |
0.6090 |
0.6040 | 0.5990 |
Travis Co. Health District |
0.0693 |
0.0679 |
0.0674 |
0.0719 | 0.0789 |
Travis County |
0.4216 |
0.4122 |
0.4215 |
0.4658 | 0.4855 |
Travis Emergency Svc. |
0.1000 |
0.1000 |
0.6740 |
0.1000 | 0.1000 |
Total |
2.6799 |
2.6541 |
3.2319 |
2.6017 | 2.6434 |
ROUND ROCK |
FY2008 |
FY2009 |
FY2010 |
FY2011 | FY2012 |
Round Rock ISD |
1.3238 |
1.3324 |
1.3800 |
1.3800 | 1.3350 |
City of Round Rock |
0.3652 |
0.3652 |
0.3966 |
0.4173 | 0.4232 |
Williamson County |
0.4591 |
0.4394 |
0.4600 |
0.4600 | 0.4577 |
Total |
2.1481 |
2.1371 |
2.2366 |
2.2573 | 2.2159 |
SAN MARCOS |
FY2008 |
FY2009 |
FY2010 |
FY2011 | FY2012 |
San Marcos CISD |
1.3700 |
1.3700 |
1.3700 |
||
City of San Marcos |
0.5302 |
0.5302 |
0.5302 |
||
Hays County |
0.3714 |
0.3749 |
0.4181 |
||
Total |
2.2716 |
2.2751 |
2.3183 |
1. Texas Association of Community Colleges, "Academic Year 2009-10 Tax and Valuation Survey."
Revised September 2010