2025 rates · for 2026 sales

Lee County vehicle inventory tax rates

The 2025 adopted tax rate of every taxing unit the Texas Comptroller lists in Lee County: 10 in all. Add up the ones that tax your lot to get the rate behind your 2026 vehicle inventory tax factor.

County rate, per $100: 0.5006
Taxing units listed: 10
Rate year: 2025
Applies to sales in: 2026

Which units tax your lot?

Your county, your school district, your city if the lot is inside city limits, and any special districts that cover the address. The public rate files can't tell which special districts cover a given address, so confirm on your appraisal district's property record for the lot (the Lee appraisal district for Lee County). It lists every unit that taxes the account. Find its website in the Comptroller's appraisal district directory.

County 1

County: 2025 adopted tax rates, in dollars per $100 of value
Taxing unit	2025 rate in dollars per $100
Lee County	0.5006

How the 0.5006 county rate adds up

Texas counties can levy up to three separate funds. Each has a maintenance & operations part (“M&O”, the day-to-day budget) and a debt part (“I&S”, interest and sinking, which pays off bonds). The county rate is the sum of all of them.

2025 county rate by fund, dollars per $100
Fund	M&O	Debt (I&S)	Total
General fund	0.3792	0.0220	0.4012
Road & bridge	0.0994	0.0000	0.0994
Farm-to-market roads / flood control	0.0000	0.0000	0.0000
County total			0.5006

Cities 2

Check your city only if the lot is inside its city limits.

Cities: 2025 adopted tax rates, in dollars per $100 of value
Taxing unit	2025 rate in dollars per $100
Giddings	0.6275
Lexington	0.3870

School districts 4

Every lot is in one school district. Check yours.

School districts: 2025 adopted tax rates, in dollars per $100 of value
Taxing unit	2025 rate in dollars per $100
Dime Box ISD	0.9150
Elgin ISDAlso taxes property in a neighboring county.	1.2234
Giddings ISDAlso taxes property in a neighboring county.	0.80888
Lexington ISDAlso taxes property in a neighboring county.	0.8610

Special districts 3

Utility districts (MUDs), emergency services, hospital, college, water, drainage and other districts. Most cover only part of the county.

Special districts: 2025 adopted tax rates, in dollars per $100 of value
Taxing unit	2025 rate in dollars per $100
Austin Community College DistrictCommunity college district: it may tax only inside some school districts, so check whether it covers your lot.Also taxes property in a neighboring county.	0.1034
Cummins Creek WCID #1Also taxes property in a neighboring county.	0.01794
Lee County FWSD #1	0.1711

Source: Texas Comptroller of Public Accounts, 2025 Rates and Levies (files dated January 28, 2026). These are 2025 adopted rates, which set the vehicle inventory tax factor for 2026 sales. The Comptroller notes the figures are subject to change.

General information, not tax advice. TruckPublish republishes the Comptroller's figures as reported and doesn't add or correct rates. Your county tax assessor-collector and appraisal district have the final word on what you owe.

How the Texas vehicle inventory tax works, and every other county