Property Taxes

Funding Overview

社区 colleges are funded differently than public four-year colleges 和 universities. There are three primary sources of revenue to community colleges:

  • Student tuition & 费用
  • State funding
  • Property taxes

社区 colleges are the only public institutions of higher education that construct 和 maintain campus facilities without state funding assistance. Local community colleges have taxing authority for this purpose. ACC operated for 14 years without a tax base. In 1986, ACC District voters approved the establishment of a maintenance 和 operations (M&O) tax capped at 5 cents per $100 valuation, in exchange for comprehensive programs 和 services. Voters raised that cap to 9 cents in 2003. It cannot go above $0.09 without voter approval.

Financial Information

视图ACC的 Budget Office 页面 for information about ACC’s Fiscal Year 2024 budget 和 prior fiscal year budgets.

Prior fiscal year audited financial statements are on the Financial Statements 页面. 

Budgeted Property Tax Revenues 和 Rates (Past 3 Years)

Property Tax Revenues

查看 Austin 社区 College District 2023 No New Revenue Tax Rate Worksheet.

Tax Year [Budget Year] M&O Debt Service
2023 [2023-24] $299,570,601 $46,616,926
2022 [2022-23] $266,617,372 $43,507,737
2021 [2021-22] $248,819,417 $41,019,322

Property Tax Rate

Tax Year [Budget Year] M&O Debt Service 总计
2023 [2023-24] $0.0854 $0.0132 $0.0986
2022 [2022-23] $0.0852 $0.0135 $0.0987
2021 [2021-22] $0.0900 $0.0148 $0.1048
View tax rate history 1986-present

Property Tax Exemptions

ACC Board Policies , 蔡A蔡B govern property tax implementation. Tax Code Section 11.13, Residence 首页stead, 和 Tax Code Section 33.06 provide statutory authorization regarding homestead exemption 和 the option to defer collection of taxes for senior citizens 和 residents with disabilities.

  • 首页stead exemption:  ACC provides a $5,000 homestead exemption to all residential taxpayers (or 1% of property value, whichever is greater)
  • Exemption for seniors (age 65+) 和 homeowners with disabilities:  The college also provides an additional $75,000 exemption for seniors 和 homeowners with disabilities, for a total homestead exemption of $80,000.00.
  • Tax Freeze for seniors (65+) 和 homeowners with disabilities:  In 2021, the ACC Board of Trustees enacted a tax ceiling/freeze for seniors 和 homeowners with disabilities. The ceiling freezes your ACC taxes at the amount you pay in the year that you qualify for the exemption. The college taxes on your house may go below the ceiling, but not above.
  • 联系 your county’s taxing district for information on how to apply for the exemption or to verify that the exemption is being applied.
  • Commercial property owners:  Commercial properties are taxed at the same rate as residential property; however, per Texas Property Tax Code, commercial properties are taxed on both real property 和 personal property, while residential properties are only taxed on real property.

Tax Implications for ACC District 首页owners 和 业务es – 2023-2024 

(检查 Texas Property Tax Directory for details of the taxes on your property.)

Property Value Regular 首页stead Senior / 首页owner with
Disabilities Exemption
$100,000 $93.67年度
$  7.81 /月
$  1.64 /月
$  8.22日/月
$250,000 $241.57年
$ 20.13日/月
$ 13.97 /月
$ 20.54 /月
$500,000 $488.07年
$ 40.67 /月
$ 34.51个/月
$ 41.08年/月
$750,000 $732.11年
$ 61.01年/月
$ 54.85 /月
$ 61.63 /月
$1,000,000 $976.14年
$ 81.35 /月
$ 75.18日/月
$ 82.17日/月

 Updated September 19, 2023

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