Sales Tax

The effective sales tax rate in the state is 6.25%. An additional 2% can be levied at the local option of municipal governments. San Antonio levies a 1.01125% local tax, which includes funding of Metropolitan Transit Authority at 1⁄2% plus an additional .025% funded for the San Antonio Advanced Transportation Department. The total State and local sales tax rate in San Antonio is 8.125%.

Source: State Comptroller’s Office

Exemptions

Exemptions include tangible personal property, which can become a component part of a manufactured product or will be consumed in processing, sales delivered out-of-state, sales for resale, and a number of other selected items, including grocery food products and prescription medicines.

Ad Valorem Tax

An ad valorem tax is generally levied on the real property of individuals, proprietorships and corporations, whether domestic or foreign. Total tax liability is determined by applying tax rates to an appraisal done by the Bexar County Appraisal District, to which all area taxing authorities adhere. Appeals are heard by an Appraisal Review Board. In San Antonio, the taxing districts include the city, county, various school districts and several other taxing authorities.

Estimated Total Effective Property Tax Rates

Tax districts include the county, cities, independent school districts, hospital district, community college district and the flood district. In 2003 total property taxes ranged from 2.2% of the assessed value to about 3%.