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.

Overton, 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

1.90%–2.38%+0%YoY

Varies by school district

Municipal Portioni

0.4208%+0%YoY19.7% of total

Effective Ratei

1.90%–2.38%

Est. Annual Taxi

$2K–$3K

Median Home Valuei

$115,300

Total Leviedi

$69.1M

Tax Per Capitai

$228

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 Mount Enterprise ISD

$0.56 Overton ISD

$0.55 West Rusk County CISD

$0.52 Carlisle ISD

$0.52 Kilgore ISD

$0.51 Garrison ISD

$0.44 Cushing ISD

$0.43 Tatum ISD

$0.39 Henderson ISD

$0.37 Laneville ISD

$0.37 Rusk ISD

$0.35 Leveretts Chapel ISD

$0.26 Rusk County

$0.20 City of Overton

$0.08 Kilgore College District

Estimated Tax by Home Valuei

$50K

$949–$1,189

$100K

$1,898–$2,378

$150K

$2,846–$3,566

$200K

$3,795–$4,755

$250K

$4,744–$5,944

$300K

$5,693–$7,133

$350K

$6,642–$8,322

Highlighted value is closest to median home value ($115K)

15 Overlapping Taxing Districtsi

Mount Enterprise ISDUnit K-12i

57.8%1.2352%

$1.0M levied

Overton ISDUnit K-12i

56.4%1.2059%

$1.3M levied

West Rusk County CISDUnit K-12i

54.7%1.1692%

$5.0M levied

Carlisle ISDUnit K-12i

52.2%1.1151%

$1.1M levied

Kilgore ISDUnit K-12i

51.7%1.1047%

$5.3M levied

Garrison ISDUnit K-12i

50.8%1.0853%

$267K levied

Cushing ISDUnit K-12i

44.1%0.9422%

$71K levied

Tatum ISDUnit K-12i

43.5%0.9305%

$7.2M levied

Henderson ISDUnit K-12i

38.5%0.8222%

$14.8M levied

Laneville ISDUnit K-12i

36.8%0.7869%

$914K levied

Rusk ISDUnit K-12i

36.6%0.7817%

$102K levied

Leveretts Chapel ISDUnit K-12i

35.3%0.7552%

$313K levied

Rusk Countyi

25.5%0.5445%

$28.3M levied

City of Overtoni

19.7%0.4208%

$557K levied

Kilgore College Districti

8.3%0.1771%

$2.8M levied