A Conservative Approach to Lowering Property Taxes

The purpose of taxes is simple: Fund the essential functions of government while doing the least possible harm to the economy—and treat taxpayers fairly. Property taxes in Texas often miss that mark. Taxing someone more for improving their land discourages investment, growth, and development.

A sales tax—also called a consumption tax—is a more conservative, common-sense alternative. Texans are already familiar with it. The state collects 6.25%, and most cities collect an additional 2%, bringing the total to 8.25% almost everywhere you shop. Sales tax applies to everyone equally when they choose to spend money, and essential items such as groceries, certain medical products, and agricultural supplies are exempt.

As more shopping shifts online, the point-of-delivery rule becomes even more important. When something is delivered to your home in Texas, the local portion of the sales tax goes to that local government—if it has a sales tax. Right now, Cass County does not. That means every online purchase delivered outside an incorporated city sends 6.25% to the state and zero to the county.

The county has proposed a County Assistance District to collect 1.75% sales tax, which would bring the total tax on online purchases and qualifying transactions in eligible areas to 8%—still below the 8.25% Texans pay in most cities. Emergency Services District 3 already collects the full 2% local tax, and that would not change. The state cap is 8.25%, and the county cannot implement any new tax without voter approval.

Unfortunately, many voters see the three-letter word “TAX” and immediately vote no. And because the county sends out the property tax statements for all taxing entities, we are often viewed as “the bad guy,” even though the county receives the smallest share after school districts and cities. In reality, we’ve lowered our tax rate as valuations increased, reduced debt, and increased funding for county roads by more than 20%. The state has not increased its contribution to county roads since 1954.

With more than 960 miles of county roads and a roadand- bridge budget just over $3 million, commissioners face an impossible task. Road construction costs have outpaced inflation for years, and the county is limited to 3.5% annual revenue growth from property taxes. Under the current system, things will not improve.

A sales tax helps stabilize county revenue, reduce pressure on property taxpayers, and protect the county from economic swings—especially when property values fall. Other rural counties have already adopted this model. One East Texas county reports its sales tax effectively lowers the property tax rate by five cents per $100 valuation—real relief for homeowners, ranchers, and landowners.

If Cass County adopts a sales tax, even modest early revenues will grow as more people shop online instead of driving to larger cities. Every dollar kept here is a dollar invested in local roads, local services, and local taxpayers— not sent to Austin.

This measure is an opportunity to lower our dependence on property taxes, strengthen our financial footing, and keep more of our own money working here at home. If you have questions about the proposal, please contact my office—I’m always happy to visit with you.

Cass County strives to be the example rural Texas County for innovation, transparency, and accessibility. Our citizens deserve nothing less.

By: Travis Ransom Cass County Judge

Taxes of Texas Field Guide

To help Texans better understand Texas tax revenue, the Comptroller’s office has updated Taxes of Texas: A Field Guide (PDF).

The report provides a graphic-rich overview of major state and local taxes, including historical collections and estimates of future revenue growth. The guide, which features a tablet-friendly design and links to in-depth state financial publications, offers an overview of the budget process and outlines the basics of local taxes.

This helpful resource covers the major Texas state taxes and allows readers to: Learn how major taxes have contributed to state revenue during the past 10 years.

See revenue collections, estimates and allocations on one page.

Connect to other resources about state taxes and finances.

Every year, the state of Texas collects billions of dollars in state taxes and fees, federal receipts, and other sources of revenue. These funds are used to pay for all the responsibilities of the state government, including the education of public school students, health services for low-income Texans and infrastructure needs.

This week’s Cass County Pioneer is John O’Neal Rucker. Air Force Sgt. John O’Neil Rucker was raised in Linden, Texas. He is recognized as the last enlisted American serviceman killed in the Vietnam War. He died in Da Nang, Vietnam following a rocket attack on the air base. It happened only hours before the ceasefire took effect on January 28, 1973, as part of the Paris Peace Accords. His death marked the final U.S. military casualty in a conflict that claimed the lives of over 58,000 Americans. Rucker’s passing is especially heartbreaking, as it represented the true human cost of the war. He is honored on the Vietnam Veterans Memorial in Washington, D.C., and his name is listed among other Texas casualties on The Virtual Wall. A monument to Rucker also stands outside the Cass County Courthouse in Linden, Texas and a portrait of Rucker is on display at the Cass County Law Enforcement and Justice Center.

Cass County Property Fraud Alert Program Cass County Property Fraud Alert Program notifies landowners of actions filed that impact their property title at the County Clerk’s Office. Click the button to sign up. It’s free!