Property Tax Classification

Classification allows states to tax different types of property in a non-uniform manner.  The most common form of classification taxes different types of property at different percentages of value. These classes are generally based on use or ownership.  States classify by imposing different rates of tax on different types of property, or by imposing a uniform rate of tax but assessing different types of property at different percentages of value. A few jurisdictions apply both varying tax rates and varying assessment ratios to different property classes.

The most common categories in classified systems are residential, agricultural, commercial, and industrial properties, with residential and agricultural classes generally assigned lower ratios or rates. 

States that tax all property uniformly, whether at full value or at the same percentage of full value, are identified here as having zero classes.

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State Year Program Name Does State Classify Number of Classes Different Ratios Different Rates Local Option Special Exemptions Footnote Sources Record ID
Texas 2021 Texas Classification No 0 No No No 1 TX001_CL21
# State Year Source
1 Texas 2021 Tex. Tax Code §11.145;
Tex. Tax Code §26.02
(in effect for 2021)

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