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.

Shallowater, 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

1.68%–2.25%-1.3%YoY

Varies by school district

Municipal Portioni

0.5710%+1.5%YoY29% of total

Effective Ratei

1.68%–2.25%

Est. Annual Taxi

$4K–$5K

Median Home Valuei

$210,000

Total Leviedi

$440.8M

Tax Per Capitai

$600

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

$0.64 Slaton ISD

$0.64 Shallowater ISD

$0.62 New Deal ISD

$0.62 Roosevelt ISD

$0.59 Lubbock-Cooper ISD

$0.59 Frenship ISD

$0.56 Abernathy ISD

$0.51 Idalou ISD

$0.44 Lubbock ISD

$0.39 Southland ISD

$0.35 Lorenzo ISD

$0.29 City of Shallowater

$0.17 Lubbock County

$0.05 Lubbock County Hospital District

Estimated Tax by Home Valuei

$100K

$1,680–$2,253

$150K

$2,520–$3,380

$200K

$3,361–$4,507

$250K

$4,201–$5,633

$300K

$5,041–$6,760

$350K

$5,881–$7,887

$400K

$6,721–$9,013

Highlighted value is closest to median home value ($210K)

14 Overlapping Taxing Districtsi

Slaton ISDUnit K-12i

63.8%1.2552%

$6.8M levied

Shallowater ISDUnit K-12i

63.8%1.2552%

$6.7M levied

New Deal ISDUnit K-12i

62.3%1.2259%

$6.1M levied

Roosevelt ISDUnit K-12i

61.7%1.2132%

$7.8M levied

Lubbock-Cooper ISDUnit K-12i

59.3%1.1669%

$63.3M levied

Frenship ISDUnit K-12i

58.8%1.1567%

$73.7M levied

Abernathy ISDUnit K-12i

56%1.1005%

$1.3M levied

Idalou ISDUnit K-12i

50.7%0.9979%

$4.1M levied

Lubbock ISDUnit K-12i

44.1%0.8672%

$112.5M levied

Southland ISDUnit K-12i

39.1%0.7694%

$7K levied

Lorenzo ISDUnit K-12i

34.7%0.6822%

$81K levied

City of Shallowateri

29%0.5710%

$1.8M levied

Lubbock Countyi

16.6%0.3274%

$120.1M levied

Lubbock County Hospital Districti

5.1%0.0997%

$36.6M levied