ACC Taxes

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
2012-13 $0.0951
2011-12 $0.0948
2010-11 $0.0951
2009-10 $0.0946
2008-09 $0.0954

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 - 2012-2013 (Updated 11/29/2012)
Property Value Regular Homestead Senior/Disabled Exemption Commercial
$40,000 $33.29 Annual
$2.77/month
NO ACC TAX $38.04 Annual
$3.17/month
$80,000 $71.33 Annual
$5.94/month
NO ACC TAX $76.08 Annual
$6.34/month
$120,000 $109.37 Annual
$9.11/month
NO ACC TAX $114.12 Annual
$9.51/month
$160,000 $147.41 Annual
$12.28/month
$38.04 Annual
$3.17/month
$152.16 Annual
$12.68/month
$200,000 $185.45 Annual
$15.45/month
$76.08 Annual
$6.34/month
$190.20 Annual
$15.85/month
$240,000 $223.49 Annual
$18.62/month
$114.12 Annual
$9.51/month
$228.24 Annual
$19.02/month
$280,000 $261.53 Annual
$21.79/month
$152.16 Annual
$12.68/month
$266.28 Annual
$22.19/month
$320,000 $299.57 Annual
$24.96/month
$1902.0 Annual
$15.85/month
$304.32 Annual
$25.36/month

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* FY2009 FY2010 FY2011 FY2012 FY2013
Total 0.0954 0.0946 0.0951 0.0948
0.0951
AUSTIN FY2009 FY2010 FY2011 FY2012 FY2013
Austin ISD 1.2020 1.2020 1.2270 1.2420 1.2420
City of Austin 0.4012 0.4209 0.4571 0.4811 0.5029
Travis Co. Health District 0.0679 0.0674 0.0719 0.0789 0.0789
Travis County 0.4122 0.4215 0.4658 0.4855 0.5001
Total 2.0833 2.1118 2.2218 2.2875 2.3239
BUDA FY2009 FY2010 FY2011 FY2012 FY2013
Hays CISD 1.4613 1.4613 1.4613 1.4613 1.4613
City of Buda 0.2250 0.2250 0.2576 0.2666 0.2713
Hays County 0.3749 0.4181 0.4248 0.4251 0.4252
Total 2.0612 2.1044 2.1437 2.1530 2.1578
CEDAR PARK FY2009 FY2010 FY2011 FY2012 FY2013
Leander ISD 1.3792 1.4223 1.4548 1.4998 1.5119
City of Cedar Park 0.4890 0.4890 0.4935 0.4935 0.4935
Williamson County 0.4394 0.4600 0.4600 0.4577 0.4490
Total 2.3077 2.3713 2.4083 2.4509 2.4544
ELGIN FY2009 FY2010 FY2011 FY2012 FY2013
Elgin ISD 1.4800 1.4800 1.5400 1.5400 1.5400
City of Elgin 0.7580 0.7580 0.7776 0.7539 0.7539
Bastrop-Travis ESD1 0.1000 0.0972 0.1000 0.0952 0.0900
Bastrop County 0.6192 0.6192 0.6192 0.6175 0.5168
Bastrop County Road - - - - 0.1146
Total 2.9572 2.9544 3.0368 3.0066 3.0153
FREDERICKSBURG FY2009 FY2010 FY2011 FY2012 FY2013
Fredericksburg ISD 1.1462   1.1462 1.1462 1.1462 1.1462
City of Fredericksburg   0.2350   0.2319 0.2365  0.2444 0.2648
Gillespie County   0.2581   0.2578 0.2621  0.2790 0.3101
Total   1.6393   1.6359 1.6448  1.6696 1.7211
GEORGETOWN FY2009 FY2010 FY2011 FY2012 FY2013
Georgetown ISD 1.2900 1.2900 1.2900 1.3580 1.3980
City of Georgetown 0.3562 0.3562 0.3562 0.3875 0.4100
Williamson County 0.4394 0.4600 0.4600 0.4577 0.4490
Total 2.0856 2.1062 2.1062 2.2032 2.2570
KYLE FY2009 FY2010 FY2011 FY2012 FY2013
Hays CISD 1.4613 1.4613 1.4613 1.4613 1.4613
City of Kyle 0.3731 0.4240 0.4154 0.4845 0.5244
Hays County 0.3749 0.4181 0.4248 0.4251 0.4252
Total 2.2093 2.3034 2.3015 2.3709 2.4109
LEANDER FY2009 FY2010 FY2011 FY2012 FY2013
Leander ISD 1.3792 1.4223 1.4548 1.4998 1.5119
City of Leander 0.6026 0.6004 0.6704 0.6504 0.6704
Williamson County 0.4394 0.4600 0.4600 0.4577 0.4490
Total 2.4213 2.4828 2.5852 2.6079 2.6313
PFLUGERVILLE FY2009 FY2010 FY2011 FY2012 FY2013
Pflugerville ISD 1.4600 1.4600 1.4600 1.4800 1.5400
City of Pflugerville 0.6140 0.6090 0.6040 0.5990 0.5940
Travis Co. Health District 0.0679 0.0674 0.0719 0.0789 0.0789
Travis County 0.4122 0.4215 0.4658 0.4855 0.5001
Travis Emergency Svc. 0.1000 0.6740 0.1000 0.1000 0.1000
Total 2.6541 3.2319 2.6017 2.6434 2.8130
ROUND ROCK FY2009 FY2010 FY2011 FY2012 FY2013
Round Rock ISD 1.3324 1.3800 1.3800 1.3350 1.3800
City of Round Rock 0.3652 0.3966 0.4173 0.4232 0.4204
Williamson County 0.4394 0.4600 0.4600 0.4577 0.4490
Total 2.1371 2.2366 2.2573 2.2159 2.2494

1. Texas Association of Community Colleges, "Academic Year 2009-10 Tax and Valuation Survey."

Revised November 2012