Lubbock County Property Tax & Sales Tax

Lubbock County Tax Rates - At a Glance

Lubbock County Current Tax Rates Summary

Tax Type	Rate	Notes
Property Tax (combined)	~1.77% of value	No single county rate - the sum of county, city, school, hospital district, and water conservation district on a City of Lubbock / Lubbock ISD parcel. Representative nominal stack; typical effective rate runs about 1.51%.
Annual Vehicle (Car) Tax	None	Texas levies no annual value-based vehicle property tax
Sales Tax	8.25%	6.25% state + 1.5% City of Lubbock + 0.5% Lubbock County; groceries and most unprepared food exempt
Homestead Exemption	$140,000 school + 10% cap	Over-65 adds $60,000 school exemption
Due Date	January 31	Bills mailed in October; delinquent February 1; protest deadline May 15

Lubbock County Property Tax

Lubbock County property tax comes in two numbers that are easy to confuse. The county's own adopted rate is $0.327425 per $100 of value for the 2025 tax year (M&O $0.297425 plus I&S $0.030000) - and it is only the Lubbock County government's portion. Your actual bill is the sum of every overlapping taxing unit that covers your parcel: your school district, your city, the county, the Lubbock County Hospital District, and the High Plains Underground Water Conservation District. Combined, the typical total effective rate in Lubbock County is about 1.51% of market value - an estimate from Census ACS 2024 5-year data (median real estate taxes paid $3,241 divided by median home value $214,100). Because the mix of taxing units differs from parcel to parcel, there is no single "Lubbock County rate" for a full bill; the figure below is a worked example.

One number worth pausing on: for 2025 Lubbock County adopted exactly its no-new-revenue rate. The adopted rate and the no-new-revenue rate are both $0.327425 per $100, meaning the county set its rate at the level designed to raise roughly the same revenue from the same properties as the prior year. That does not mean individual bills are flat - if your appraised value rose, your county line still rises.

How a typical Lubbock bill is built (taxing-unit stack)

School district City County Hospital + water district

City of Lubbock / Lubbock ISD parcel - adopted rates per $100 (2025 tax year)

Taxing unit	Rate /$100	Type
Lubbock ISD	$0.867200	School
City of Lubbock	$0.472191	City
Lubbock County	$0.327425	County
Lubbock County Hospital District	$0.099660	Hospital district
High Plains Underground Water Conservation District	$0.002950	Water conservation district
Nominal total	~$1.769426	~1.77%

Rates from the Lubbock Central Appraisal District Truth-in-Taxation Summary published under Texas Property Tax Code Section 26.16 (Lubbock County $0.327425 = M&O $0.297425 + I&S $0.030000; City of Lubbock $0.472191 = M&O $0.364605 + I&S $0.107586; Lubbock ISD $0.867200 = M&O $0.692200 + I&S $0.175000; Lubbock County Hospital District $0.099660; High Plains Underground Water Conservation District $0.002950). This example is for a City of Lubbock / Lubbock ISD parcel; your total depends on your city, school district, and special districts. Other parts of the county sit in Frenship ISD ($1.156700), Lubbock-Cooper ISD ($1.166900), Shallowater ISD ($1.255200), Slaton ISD ($1.255200), Roosevelt ISD ($1.213200), Idalou ISD ($0.997900), New Deal ISD ($1.225890), or Abernathy ISD ($1.100500), often with a different city rate.

Two things stand out. First, the school district ($0.8672) is the single largest slice - on its own it is more than the city and county levies combined. Second, this stack has no community college district in it. South Plains College is not part of the City of Lubbock levy, so a Lubbock homeowner does not pay a junior-college line the way homeowners in several other Texas counties do. That absence is part of why the nominal stacked rate of about $1.769426 per $100 (~1.77%) is modest by Texas standards even before exemptions.

Where your property-tax dollar goes

Lubbock ISD ~49.0% City ~26.7% County ~18.5% Hospital district ~5.6% Water district ~0.2%

On a typical City of Lubbock / Lubbock ISD parcel, Lubbock ISD is about 49% of the nominal bill ($0.8672 / $1.769426 nominal total), the City of Lubbock about 26.7%, Lubbock County about 18.5%, the Lubbock County Hospital District about 5.6%, and the High Plains Underground Water Conservation District about 0.2%. Percentages are rounded and use the nominal posted rates before any exemption - after the $140,000 school-district homestead exemption the school slice shrinks sharply, which is the main reason the county's typical effective rate (about 1.51%) sits below the nominal stacked rate (about 1.77%).

Who bills and collects in Lubbock County

This is the part that trips people up. In most Texas counties the appraisal district sets values and the county Tax Assessor-Collector bills and collects. In Lubbock County the Lubbock Central Appraisal District does both. LCAD appraises property and runs a Collections department. You can pay:

• Online through lubbockcad.org.
• By mail to P.O. Box 10568, Lubbock, TX 79408.
• In person at 2109 Avenue Q, Lubbock.

Online payment processing fees are charged by Certified Payments, not by LCAD: a flat $1.50 for electronic check, 2.19% of the amount paid for credit card (minimum $1.00), and 1% for debit card (minimum $1.00). The Lubbock County Tax Assessor-Collector office handles motor vehicle registration and other duties rather than property tax collection, so if you are looking to pay a property tax bill, start at LCAD.

Homestead exemption, the 10% cap, and key dates

If you own and occupy your home as your principal residence on January 1, you can claim a residence homestead exemption. For a Lubbock ISD parcel, the statewide school-district exemption removes $140,000 from the value the school district taxes for the 2025 tax year. If the owner is 65 or older, an additional $60,000 ISD exemption applies. The school-district exemption lowers the school-district taxable value only - Lubbock County, the City of Lubbock, the hospital district, and the water conservation district still tax your value.

Filing is free. LCAD offers online homestead exemption filing and explicitly warns that there is never a fee to file for any exemption. If a letter or website asks you to pay to file a homestead exemption, it is not the appraisal district.

Separately, the 10% homestead appraisal cap limits how much your homestead's appraised (taxed) value can rise to 10% per year, not counting new improvements. The cap applies to the appraised value used for your bill, not the market value the appraisal district sets, and it starts the year after you first qualify for the homestead exemption.

Key dates: bills are mailed in October, payment is due January 31, and unpaid amounts become delinquent February 1.

How to protest your appraisal

You can pursue an informal review with a Lubbock Central Appraisal District appraiser or a formal Appraisal Review Board (ARB) hearing. The protest deadline is May 15, or 30 days after your appraisal notice is delivered, whichever is later. File and track everything at lubbockcad.org. Some private firms offer to handle protests for a percentage of any tax savings; such firms exist and charge a contingency fee, but we do not cite any savings figure or success rate as fact - results vary by parcel and year.

Estimate your Lubbock County property tax

Sources: the Lubbock Central Appraisal District (Truth-in-Taxation Summary under Texas Property Tax Code Section 26.16 for county, city, school, and special-district rates; appraisal, exemptions, protests, billing and collection), Lubbock County, the Texas Comptroller, and Census ACS 2024 5-year estimates (typical effective rate).

Vehicle Taxes in Texas

Unlike many states, Texas does not levy an annual value-based property tax on cars or other vehicles. There is no yearly "car tax" bill in Lubbock County. Instead, vehicle taxes in Texas work two ways:

• One-time motor-vehicle sales/use tax of 6.25% at purchase. For a private-party sale, the tax is charged on the greater of the actual sales price or 80% of the vehicle's Standard Presumptive Value (SPV). A vehicle received as a gift is taxed at a flat $10 instead.
• A flat annual registration fee (plus any local add-ons), which is a fixed fee, not a tax on the vehicle's value. In Lubbock County you register and title through the Lubbock County Tax Assessor-Collector, which handles motor vehicle work even though it does not collect property tax.

So if you searched for a Texas car or vehicle sales tax, the answer is the one-time 6.25% charged when the vehicle is titled - there is no recurring vehicle property tax to budget for each year.

Lubbock County Sales Tax

The combined sales tax rate in the City of Lubbock is 8.25%. Unlike many Texas counties, Lubbock County does levy a county sales and use tax - 0.5%, confirmed on the Texas Comptroller's county sales tax list - so the local 2% ceiling here is split between the city and the county rather than taken entirely by the city.

Lubbock (Lubbock County) sales tax components

Component	Rate
Texas state rate	6.25%
City of Lubbock	1.50%
Lubbock County	0.50%
Combined rate	8.25%

Texas law caps the total local portion at 2.0%. This is a shared ceiling, not additive past 2%: once the city, county, and any special-purpose district rates add up to 2%, no further local rate can stack on top. That is why 8.25% is the maximum combined sales tax anywhere in Texas, including Lubbock County. In Lubbock the 2% local share is 1.5% city plus 0.5% county; the mix differs by city. Groceries and most unprepared food are exempt from sales tax.

Real Example: a $214,100 Lubbock Home

Here is how the numbers flow on a representative $214,100 City of Lubbock / Lubbock ISD home (the county median value) with a homestead exemption (owner under 65), applying the school-district homestead to the school unit and no other local-option exemptions:

• Market value: $214,100.
• Homestead exemption: the $140,000 school-district exemption drops the Lubbock ISD taxable value to $74,100. The county, city, hospital district, and water district tax the full $214,100 in this simplified example.
• Stacked total: school $74,100 × 0.867200% = ~$643; city $214,100 × 0.472191% = ~$1,011; county $214,100 × 0.327425% = ~$701; hospital district $214,100 × 0.099660% = ~$213; water district $214,100 × 0.002950% = ~$6.
• Estimated annual bill: about $2,574 per year.
• Monthly equivalent: about $215 per month.
• Effective rate: about 1.20% of market value in this simplified example. The county-wide ACS median effective rate is higher at about 1.51%, because that figure includes non-homestead parcels (rentals and second homes get no exemption) and parcels in higher-rate school districts elsewhere in the county.

Limitations:

• Your total varies by school district, city, and any special district covering your parcel; parcels in Wolfforth, Shallowater, Slaton, Idalou, New Deal, Abernathy, or Ransom Canyon are not modeled here and can be materially different.
• Local-option exemptions (plus over-65, disability, and disabled-veteran exemptions) vary by unit and can lower the bill further; this simplified example applies only the school-district homestead.
• New-construction homes are often taxed on land only in the first year, then jump once the structure is on the roll.
• This is an estimate, not a parcel-exact bill. The typical effective rate is a Census ACS estimate, not a guaranteed rate.