Tax Rates

Ad Valorem (Property Tax)

The tax rate for the City of Horseshoe Bay for the current year is $0.26775 cents per $100 assessed value. Property taxes are billed in October and become delinquent after January 31st of the following year. Assessed values represent the appraised value less applicable exemptions authorized by the City Council.

At the tax rate of $0.26775 cents per $100 assessed value, a home valued at $100,000 will pay an estimated $267.75 in annual City property taxes, or $22.31 per month. 

For property owners in Llano County:

The City of Horseshoe Bay contracts with the Llano County Tax Assessor-Collector, to collect property taxes on its behalf. If you have questions about your tax bill please contact the Llano County Tax Office. Specific information pertaining to your property tax bill may be found on this site.

The Llano Central Appraisal District is responsible for determining the value of all properties on the tax roll. For specific questions about your property appraisal please contact the Llano Central Appraisal District.

For property owners in Burnet County:

The City of Horseshoe Bay contracts with the Burnet County Tax Assessor-Collector to collect property taxes on its behalf. If you have questions about your tax bill please contact the Burnet County Tax Office. Specific information pertaining to your property tax bill may be found on this site.

The Burnet Central Appraisal District is responsible for determining the value of all properties on the tax roll. For specific questions about your property appraisal please contact the Burnet Central Appraisal District.


City Tax Rates


Property Tax Exemptions for Homeowners

If you are a full-time resident of Horseshoe Bay, you may qualify for a 20% homestead exemption on your city property tax bill. A homestead exemption helps you save on taxes on your home. An exemption removes part of the value of your property from taxation and lowers your taxes. For example, if your home is valued at $100,000 and you qualify for a $20,000 exemption, you pay city taxes on your home as if it was worth only $80,000.

For more information about homestead exemptions or any other exemptions you may be eligible for, or to complete an application for an exemption, please contact your county’s appraisal district. For Burnet County residents, please visit Burnet CAD or call (512) 756-8291. For Llano County residents, please visit Llano CAD or call (325) 247-3065.

Summit Rock Assessment

In addition to assessed property taxes, lots located in Summit Rock are subject to an assessment on the property to pay for capital improvements within the area in lieu of impact fees. Each lot when sold is subject to an assessment of $42,000 ($30,000 if the lot was sold before January 1, 2013) to be paid upon purchase in one lump sum amount, or through installments of $2,800 for fifteen years. These payment installments are added to the yearly tax bill as the City reports payments due to the County Assessor's Office each year. A listing of current lots showing recent previous payments as well as future payments due can be found by clicking here. This list will be updated yearly with the help of the Llano County Central Appraisal District information to add newly sold lots and track the assessment for each property through the duration of the payments.

Sales Tax

The sales and use tax rate for the City of Horseshoe Bay is 8.25%. The State of Texas receives 6.25% and the City receives 2.00% of the sales tax. Of this 2.00%, 1.25% is used to support general operations of the City, 0.25% is used for maintenance and repairs of City streets, and 0.50% is used to decrease the local property tax rate.

For additional information about Sales and Use Tax, please visit the State Comptroller's website.

Hotel Occupancy Tax

The City of Horseshoe Bay does not collect a local hotel occupancy tax.

For additional information about Hotel Occupancy Tax, please visit the State Comptroller's website.