Property Tax Rate
The Property Tax Rate is comprised of the Maintenance and Operations (M&O) Tax Rate and a Debt Service Rate. The M&O Rate includes line-items such as salaries, utilities and day-to day operations in the General Fund. The proposed M&O Rate is .539965 per $100 valuation. The Debt Service Rate covers the interest and principal on bonds and other debt secured by property tax revenues, also called the “interest and sinking” or I &S Rate. The proposed Debt Service Rate is .113507 per $100 valuation, which will be applied to payments on the 2012 General Obligation Bonds, the Avenue L Street Repair Loan, the 2019A Certificate of Obligation, and the 2019B Certificate of Obligation.
| 2019 M&O Rate | 0.539965 |
| 2019 Debt Service Rate | + 0.113507 |
| 2019 Proposed Tax Rate | $ 0.653472 |
| 2019 Adjusted Taxable Value | 170,508,289 |
| 2019 M&O Tax Rate (Per $100 Valuation) |
x 0.539965 |
| 2019 Estimated M&O Levy | $ 920,685 |
| 2019 Adjusted Taxable Value | 170,508,289 |
| 2019 Debt Service Rate | x 0.113507 |
| 2019 Estimated Debt Service Levy | $ 193,539 |
| 2019 M&O Tax Levy | $ 920,685 |
| 2019 Debt Service Levy | + 193,539 |
| 2019 Total Tax Levy | 1,114,224 |
2019 Property Tax Rates by Entity
| City of Shallowater | .653472 |
| Lubbock County | .339978 |
| Lubbock County Hospital District | .105186 |
| High Plains Underground Water District | .0063 |
| Shallowater Independent School District | 1.44835 |
| Total | 2.553286 |
*Rates based on no exemptions
| Calculated Rates | |||
| 2018 Effective Tax Rate | .681022 /$100 Valuation | 2019 Effective Tax Rate | .653472 /$100 Valuation |
| 2018 M&O Tax Rate | .583486 /$100 Valuation | 2019 M&O Tax Rate | .539965 /$100 Valuation |
| 2018 I&S Tax Rate | .097536 /$100 Valuation | 2019 I&S Tax Rate | .113507 /$100 Valuation |
| 2018 Rollback Rate | .724120 /$100 Valuation | 2019 Rollback Rate | .718179 /$100 Valuation |
| 2018 Proposed Tax Rate | .681022 /$100 Valuation | 2019 Proposed Tax Rate | .653472 /$100 Valuation |
The City of Shallowater hereby provides for participation in the Lubbock County Central Appraisal District. The said appraisal district shall be authorized to perform all appraisal and collection functions required under the State Property Tax Code. Property tax administration shall be in accordance with the State Property Tax Code subject to the local options permitted.
Lubbock Central Appraisal District appraises and collects property taxes for the City of Shallowater. The contact information for LCAD is listed below:
Lubbock Central Appraisal District
2109 Avenue Q
Lubbock, Texas 79411
(806) 762-5000
(806) 762-2451
Click here for the Truth in Taxation for City of Shallowater 2019: here
City of Shallowater Property Tax Rates since 2013:
| Year | City Rate per $100 valuation |
| 2019 | .653472 |
| 2018 | .681022 |
| 2017 | .716079 |
| 2016 | .679250 |
| 2015 | .679250 |
| 2014 | .620840 |
| 2013 | .638910 |
If you have additional questions regarding your property taxes please do not hesitate to contact Amanda Cummings at City Hall at (806) 832-4521.