Taxes

Property Taxes

Property taxes are local taxes that provide the largest source of money local governments use to pay for schools, streets, roads, police, fire protection and many other services. Texas law establishes the process followed by local officials in determining the value for property, ensuring that values are equal and uniform, setting tax rates and collecting taxes. Additional information regarding the Texas Property Tax System can be found here.

Properties in Cleburne are appraised by the Johnson County Central Appraisal District (JCAD) as of January 1 each year.  Additional information about the appraisal process can be found on the Appraisal District website.  You may also view the JCAD web site here to see the historical property tax rates for other taxing entities in our County.

Johnson County Central Appraisal District
Jim Hudspeth
Executive Director/Chief Appraiser

109 N. Main
Cleburne, TX 76033
Ph: 817-558-8100
Fax: 817-645-3105

The City of Cleburne City Council adopts the annual budget and sets the property tax rate to support that budget in September each year for the upcoming fiscal year. Information on the annual budget and tax rate setting process and schedule will be posted on the City’s website.

The tax rate is comprised of two elements, maintenance and operations, and debt service. The current tax rates for Fiscal Year 2021, for 2020 taxable values, are as follows:

Maintenance and Operations (M&O)	$0.649701	85.5%
Debt Service (I&S)	0.110391	14.5%
TOTAL	$0.760092	100.0%

Sales Tax

Texas imposes a 6.25 percent state sales tax on all retail sales, leases and rentals of most goods, as well as taxable services.  Local taxing jurisdictions (cities, counties, special purpose districts and transit authorities) may also impose up to 2 percent sales and use tax for a maximum combined rate of 8.25 percent. 
The City of Cleburne’s sales tax rate is 2%, with 1% allocated to the City, 0.5% to the 4A Corporation and 0.5% to the 4B Corporation.

Revenue collected from the city’s 1% sales tax is used in the General Fund. The General Fund is used to account for all general revenues of the city not specifically levied or collected for other purposes and for the expenditures relating to the rendering of general services by the city, including, but not limited to police, fire, streets, parks, library, sanitation, and general government. 

Revenue collected from the 4A Corporation is used to repay voter approved General Obligation bonds sold to construct the Depot at Cleburne Station, a minor league professional baseball stadium. 

Revenue collected from the 4B Corporation is used for quality of life projects such as Sports Complex, Splash Station, Parks, Booker T. Washington Recreation Center, Conference Center, and museums.

Sales Taxes are collected by the State of Texas and remitted to the taxing jurisdictions the calendar month after sellers report to the state. The State Comptroller issues sales tax permits to all businesses operating in the State of Texas. Applications and complete instructions for reporting and payment of sales and use tax can be found online at https://comptroller.texas.gov/taxes/sales/.