How are property tax rates determined in Texas?

Property tax rates in Texas are set by each taxing district (municipality, school district, park district, library, etc.) based on their annual levy (the amount of tax revenue they need). The rate is calculated by dividing the levy by the total assessed value of all property in the district.

What is the composite tax rate?

The composite tax rate is the sum of all overlapping taxing district rates that apply to a specific property. A typical property may be taxed by several overlapping districts. The composite rate determines your total tax bill when multiplied by your property's assessed value.

Why do tax rates vary within the same town?

Properties within the same municipality can have different composite rates because overlapping districts (school, park, fire, library) have different boundaries. A home in one school district may have a different rate than a home two blocks away in a different school district.

Frankston, TX Property Tax Rate 2026 — Full Breakdown by District

Showing latest tax year with year-over-year changes. Full rate history available with a paid plan. View plans →

Property Tax — Tax Year 2025 (payable 2026)i

TX Comptroller

Composite Ratei

1.71%–1.97%+0.3%YoY

Varies by school district

Municipal Portioni

0.3545%+7.8%YoY19.3% of total

Effective Ratei

1.71%–1.97%

Est. Annual Taxi

$2K–$2K

Median Home Valuei

$103,700

Total Leviedi

$59.3M

Tax Per Capitai

$361

Rate varies by school district. Your actual rate depends on which school district your property falls in.

Rate Trend — click a year to explorei

20242025

Municipal

Other Districts

Where Your Tax Dollar Goesi

$0.58 Cayuga ISD

$0.57 Athens ISD

$0.56 Palestine ISD

$0.55 Westwood ISD

$0.54 Elkhart ISD

$0.52 Neches ISD

$0.50 Frankston ISD

$0.50 Slocum ISD

$0.44 LaPoynor ISD

$0.27 Anderson County

$0.19 City of Frankston

$0.03 Trinity Valley Comm Coll - Palestine #2

Estimated Tax by Home Valuei

$50K

$853–$984

$100K

$1,706–$1,969

$150K

$2,559–$2,953

$200K

$3,412–$3,937

$250K

$4,265–$4,922

$300K

$5,118–$5,906

$350K

$5,971–$6,890

Highlighted value is closest to median home value ($104K)

12 Overlapping Taxing Districtsi

Cayuga ISDUnit K-12i

58.5%1.0752%

$5.4M levied

Athens ISDUnit K-12i

57.5%1.0569%

$67K levied

Palestine ISDUnit K-12i

56.5%1.0378%

$14.4M levied

Westwood ISDUnit K-12i

54.5%1.0016%

$6.7M levied

Elkhart ISDUnit K-12i

53.9%0.9911%

$3.5M levied

Neches ISDUnit K-12i

52.3%0.9610%

$1.4M levied

Frankston ISDUnit K-12i

50.1%0.9204%

$2.1M levied

Slocum ISDUnit K-12i

49.7%0.9139%

$1.3M levied

LaPoynor ISDUnit K-12i

44.2%0.8125%

$396K levied

Anderson Countyi

26.9%0.4939%

$22.9M levied

City of Frankstoni

19.3%0.3545%

$393K levied

Trinity Valley Comm Coll - Palestine #2i

2.5%0.0450%

$924K levied