107 LAGUNA VISTA DR B TX 78746
| Owner | EMERALD APARTMENT LIMITED |
|---|---|
| Parcel ID | 0117110238 |
| Short ID | 117321 |
| Type | Real |
| Use Code | C1 Vacant Lot |
| Valuation | Cost |
| Improvement SF | — |
| Land SF | 27,341 SF |
| Acres | 0.628 |
| Year Built | — |
| Legal | LOT 1 EMERALD BAY |
| Neighborhood | M5800WF |
| Land | $1,314,954 |
|---|---|
| Special Use Land Market | Not Available |
| Total Land | $1,314,954 |
| Improvement | — |
|---|---|
| Total Improvement | — |
| Market | $1,000,000 |
|---|---|
| Special Use Exclusion (−) | Not Available |
| Appraised | $1,000,000 |
| Value Limitation Adjustment (−) | — |
| Net Appraised (assessed) | $1,000,000 |
| Taxable Value | $1,000,000 |
|---|
Appreciation: Market value has fallen -23.8% from $1,312,200 (2021) to $1,000,000 (2025), a CAGR of -6.6% over 4 years. Growth has been relatively flat for this asset class. Most of this growth came in a single year (2021→2022), not a steady climb — worth checking what drove that reappraisal rather than assuming a smooth trend. Over the same span, the median Land/Vacant parcel countywide rose +283.7%, so this parcel has lagged the broader land/vacant market over the same period.
Tax Burden: The combined rate across 6 taxing entities is 2.0293% in 2025 (+0.0415% vs 2024 — rates increased ). At the current taxable value, estimated annual taxes are $20,293. Eanes ISD is the largest single contributor, at 54.4% of the total 2025 levy.
Asset Class: Land / Vacant. This is valued using the cost approach, tied more to replacement cost and physical condition than to income performance.
Value Composition: Land carries 131% of market value ($1,314,954 land vs $0 improvements), about $48/SF of land. With value concentrated in the land, this reads as a land-dominated asset — the classic higher-and-best-use / redevelopment signal. Underwrite the dirt, not the building.
Submarket Position: At $1,000,000, this parcel sits in the top quartile (≥75th percentile) of Land/Vacant property in Travis County — county median $84,423 (P25 $24,862 / P75 $362,804, n=35,611). Land/Vacant here is the broad TCAD category — every land/vacant property countywide, any size or use — not a use-code-specific peer group. See the Peer Set and the Where This Property Stands benchmark below, which narrows to this property's actual use code, for parcel-level comparables.
Forward Outlook: Holding the -5.3% Base-scenario CAGR (Based on 2021–2026 preliminary trend, projected forward from 2026), the model projects market value near $762,079 by 2031, with an estimated annual tax burden around $13,301. Estimated Forward figures are model projections, not certified — see the 6-Year Projection section for the low/base/high bands.
No delinquent taxes on record.
Estimate only. The appraisal district sets value as of Jan 1 (not at sale price). A sale is strong evidence of market value and is typically reflected in the next Jan 1 valuation. Taxing units set rates annually. Modeled from government data — not a legal or tax opinion.
| Entity | 2021 Rate | 2022 Rate | 2023 Rate | 2024 Rate | 2025 Rate | YoY (2024→25) | Amt Due | Amt Paid | Balance |
|---|---|---|---|---|---|---|---|---|---|
| IEA Eanes ISD | 1.0608% | 1.0046% | 0.8880% | 0.8855% | 0.8322% | -0.0533% | $8,322.00 | $8,322.00 | Paid |
| TCO Travis County | 0.3574% | 0.3182% | 0.3047% | 0.3444% | 0.3758% | +0.0314% | $3,758.45 | $3,758.45 | Paid |
| CAT City of Austin | 0.5410% | 0.4627% | 0.4458% | 0.4776% | 0.5240% | +0.0464% | $1,205.24 | $1,205.24 | Paid |
| THD Travis Central Health | 0.1118% | 0.0987% | 0.1007% | 0.1080% | 0.1180% | +0.0101% | $1,180.23 | $1,180.23 | Paid |
| E09 Travis County ESD # 09 | 0.0807% | 0.0726% | 0.0735% | 0.0710% | 0.0758% | +0.0048% | $583.66 | $583.66 | Paid |
| ACT Austin Community College | 0.1048% | 0.0987% | 0.0986% | 0.1013% | 0.1034% | +0.0021% | $237.82 | $237.82 | Paid |
| Combined Rate | 2.2565% | 2.0555% | 1.9112% | 1.9878% | 2.0293% | +0.0415% | $15,287.40 | $15,287.40 | Paid |
| Entity | Tax Rate | Amount Due | Share |
|---|---|---|---|
| IEA Eanes ISD | 0.8322% | $8,322.00 | 54.4% |
| TCO Travis County | 0.3758% | $3,758.45 | 24.6% |
| CAT City of Austin | 0.5240% | $1,205.24 | 7.9% |
| THD Travis Central Health | 0.1180% | $1,180.23 | 7.7% |
| E09 Travis County ESD # 09 | 0.0758% | $583.66 | 3.8% |
| ACT Austin Community College | 0.1034% | $237.82 | 1.6% |
| Total | 2.0293% | $15,287.40 | 100.0% |
| 2026 Preliminary Preliminary | 2025 Certified Certified | Change 2025→2026 | |
|---|---|---|---|
| Market Value | $1,000,000 | $1,000,000 | +0.0% |
| Assessed Value | $1,000,000 | $1,000,000 | +0.0% |
| Land Value | $1,314,954 | $1,314,954 | +0.0% |
| Improvement Value | — | — | — |
| Taxable Value | $1,000,000 | $1,000,000 | +0.0% |
| Total Tax 2026 = estimate |
~$20,293
Estimated
|
~$15,287
Partial
|
|
| Year | Market Value | Land Value | Imprv Value | Value Limitation Adj (−) | Net Appraised (Assessed) | Taxable Value | Total Tax | Source |
|---|---|---|---|---|---|---|---|---|
| 2026 Pre | $1,000,000 | $1,314,954 | — | — | $1,000,000 | $1,000,000 | Not yet — post-cert | Preliminary |
| 2025 | $1,000,000 | $1,314,954 | — | — | $1,000,000 | $1,000,000 | ~$15,287 | Partial |
| 2024 | $1,000,000 | $1,314,954 | — | — | $1,000,000 | $1,000,000 | $15,257 | Verified |
| 2023 | $1,000,000 | $1,312,200 | — | — | $1,000,000 | $1,000,000 | $14,752 | Verified |
| 2022 | $1,000,000 | $1,312,200 | — | — | $1,000,000 | $1,000,000 | $16,065 | Verified |
| 2021 | $1,312,200 | $1,312,200 | — | — | $1,312,200 | $1,312,200 | $10,444 | Verified |
| Year | MktVal YoY | Assessed YoY | Asmt Ratio | Eff. Tax Rate | Coverage |
|---|---|---|---|---|---|
| 2026 | +0.0% | +0.0% | ~100% | Not available | Partial |
| 2025 | +0.0% | +0.0% | ~100% | Not available | Partial |
| 2024 | +0.0% | +0.0% | ~100% | No billing data | Verified |
| 2023 | +0.0% | +0.0% | ~100% | No billing data | Verified |
| 2022 | -23.8% | -23.8% | ~100% | No billing data | Verified |
| 2021 | base year | — | ~100% | No billing data | Verified |
| Cumulative market value growth (earliest valid year → 2025): -23.8% | |||||
| 12 Month | Hist. Avg | Forecast Avg | Peak | When | Trough | When | |
|---|---|---|---|---|---|---|---|
| Market Value Growth | +0.0% | -4.8% | -5.3% | +0.0% | 2023 | -23.8% | 2022 |
| Assessment Ratio | 100.0% | 100.0% | — | 100.0% | 2021 | 100.0% | 2021 |
| Effective Tax Rate (2025) | 1.5300% | 1.5300% | — | 1.5300% | 2025 | 1.5300% | 2025 |
|
Tax Amount
⚑ 2025 total is a derived or partial figure, not independently confirmed |
$15,287 | $14,361 | ~$15,892 | $16,065 | 2022 | $10,444 | 2021 |
No large value jumps, delinquencies, or data anomalies found for this parcel.
| Year | ~Mkt Value | ~Assessed | ~Rate | ~Ann. Tax | Value Δ |
|---|---|---|---|---|---|
| 2027 | ~$947,109 | ~$947,109 | ~1.9725% | ~$18,682 | -5.3% |
| 2028 | ~$897,016 | ~$897,016 | ~1.9157% | ~$17,184 | -10.3% |
| 2029 | ~$849,572 | ~$849,572 | ~1.8589% | ~$15,793 | -15.0% |
| 2030 | ~$804,637 | ~$804,637 | ~1.8021% | ~$14,500 | -19.5% |
| 2031 | ~$762,079 | ~$762,079 | ~1.7453% | ~$13,301 | -23.8% |
| 2027 | ~$950,000 | ~$950,000 | ~2.0293% | ~$19,278 | -5.0% |
| 2028 | ~$902,500 | ~$902,500 | ~2.0293% | ~$18,314 | -9.8% |
| 2029 | ~$857,375 | ~$857,375 | ~2.0293% | ~$17,399 | -14.3% |
| 2030 | ~$814,506 | ~$814,506 | ~2.0293% | ~$16,529 | -18.5% |
| 2031 | ~$773,781 | ~$773,781 | ~2.0293% | ~$15,702 | -22.6% |
| 2027 | ~$967,109 | ~$967,109 | ~1.9441% | ~$18,801 | -3.3% |
| 2028 | ~$935,300 | ~$935,300 | ~1.8589% | ~$17,386 | -6.5% |
| 2029 | ~$904,537 | ~$904,537 | ~1.7737% | ~$16,044 | -9.5% |
| 2030 | ~$874,786 | ~$874,786 | ~1.6885% | ~$14,771 | -12.5% |
| 2031 | ~$846,013 | ~$846,013 | ~1.6033% | ~$13,564 | -15.4% |
In 2025, this property's market value of $1,000,000 places it in the top 25% for Land/Vacant properties in Travis County (35611 comparable) — 12× the county median of $84,423. Land/Vacant here is the broad TCAD category — every land/vacant property countywide, any size or use — not a use-code-specific peer group. Use the Use Code filter above to narrow to this property's actual type.
| Year | This Property | Bottom 25% | Median | Top 25% | Position | Group YoY |
|---|---|---|---|---|---|---|
| 2025 | $1,000,000 | $24,862 | $84,423 | $362,804 | ↑ Top 25% | +2.1% |
| 2024 | $1,000,000 | $23,000 | $66,000 | $328,966 | ↑ Top 25% | +0.0% |
| 2023 | $1,000,000 | $24,692 | $71,500 | $270,000 | ↑ Top 25% | +0.0% |
| 2022 | $1,000,000 | $15,000 | $55,000 | $180,000 | ↑ Top 25% | +100.0% |
| 2021 | $1,312,200 | $8,000 | $22,000 | $81,900 | ↑ Top 25% | base yr |
| Source | What it provides | Coverage for this parcel | Confidence |
|---|---|---|---|
| TCAD Certified Appraisal Roll ↗ | Market, assessed, and taxable value; land/improvement split; exemptions | 2025 | Certified |
| Texas Comptroller Annual Jurisdiction Roll (AJR) | Prior-year market and taxable value | 2021–2024 | Verified |
| TCAD Preliminary Export ↗ | First-look 2026 appraisal value, subject to change at certification | 2026 (exported June 9, 2026; certifies July 25, 2026) | Preliminary |
| Travis County Rates History ↗ | Adopted tax rate for each of this parcel's taxing entities | 1990–2025 | Verified |
| TaxCurOpenData | Current-year (2025) tax billing, by taxing entity | 2025 | Partial |
| PIR bulk billing export | Prior-year tax billing, Travis County Tax Office | 2021, 2022, 2023, 2024 | Verified |
| Satellite imagery (Esri World Imagery) | Aerial view of the parcel | Located by geocoding this parcel's address — may not resolve for every address | — |