307 W 5 ST TX 78701
| Owner | JJS TRUST |
|---|---|
| Parcel ID | 0206011203 |
| Short ID | 194283 |
| Type | Real |
| Use Code | 31 Night Club / Bar |
| Valuation | Income |
| Improvement SF | 5,840 SF |
| Land SF | 5,888 SF |
| Acres | 0.135 |
| Year Built | 1930 |
| Legal | LOT 10 BLOCK 045 ORIGINAL CITY |
| Neighborhood | 31CBD |
| Land | $3,768,320 |
|---|---|
| Special Use Land Market | Not Available |
| Total Land | $3,768,320 |
| Improvement | — |
|---|---|
| Total Improvement | — |
| Market | $2,400,000 |
|---|---|
| Special Use Exclusion (−) | Not Available |
| Appraised | $2,400,000 |
| Value Limitation Adjustment (−) | — |
| Net Appraised (assessed) | $2,400,000 |
| Taxable Value | $2,400,000 |
|---|
Appreciation: Market value has risen +6.6% from $2,250,624 (2021) to $2,400,000 (2025), a CAGR of 1.6% over 4 years. Growth has been relatively flat for this asset class. Most of this growth came in a single year (2025→2026), not a steady climb — worth checking what drove that reappraisal rather than assuming a smooth trend. Over the same span, the median Commercial parcel countywide rose +17.8%, so this parcel has lagged the broader commercial market over the same period.
Tax Burden: The combined rate across 5 taxing entities is 2.0465% in 2025 (+0.0647% vs 2024 — rates increased ). At the current taxable value, estimated annual taxes are $49,116. Austin ISD is the largest single contributor, at 43.6% of the total 2025 levy.
Asset Class: Commercial. No homestead exemptions apply — full market value is taxable. This is valued using the income approach, so changes in rent roll or occupancy move the appraisal more directly than they would for a cost-approach property.
Value Composition: Land carries 157% of market value ($3,768,320 land vs $0 improvements), about $640/SF of land. With value concentrated in the land under a ~96-year-old structure, this reads as a land-dominated asset — the classic higher-and-best-use / redevelopment signal. Underwrite the dirt, not the building.
Submarket Position: At $2,400,000, this parcel sits in the upper-middle (50th–75th percentile) of Commercial property in Travis County — county median $1,382,921 (P25 $632,506 / P75 $3,258,143, n=13,595). Commercial here is the broad TCAD category — every commercial 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 +16.6% Base-scenario CAGR (Based on 2021–2026 preliminary trend, projected forward from 2026), the model projects market value near $10,440,602 by 2031, with an estimated annual tax burden around $87,373. 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.
4 components · show ▾hide ▴
| Code | Description | SF | In Gross |
|---|---|---|---|
| 1ST | 1st Floor | 5,840 SF | ✓ |
| MEZZ | Mezzanine | 882 SF | ✓ |
| 501 | CANOPY | 48 SF | ✗ |
| 611 | TERRACE | 48 SF | ✗ |
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 |
|---|---|---|---|---|---|---|---|---|---|
| IAU Austin ISD | 1.0617% | 0.9966% | 0.8595% | 0.9505% | 0.9252% | -0.0253% | $22,204.80 | $22,204.80 | Paid |
| CAT City of Austin | 0.5410% | 0.4627% | 0.4458% | 0.4776% | 0.5240% | +0.0464% | $12,576.41 | $12,576.41 | Paid |
| TCO Travis County | 0.3574% | 0.3182% | 0.3047% | 0.3444% | 0.3758% | +0.0314% | $9,020.28 | $9,020.28 | Paid |
| THD Travis Central Health | 0.1118% | 0.0987% | 0.1007% | 0.1080% | 0.1180% | +0.0101% | $2,832.55 | $2,832.55 | Paid |
| ACT Austin Community College | 0.1048% | 0.0987% | 0.0986% | 0.1013% | 0.1034% | +0.0021% | $2,481.60 | $2,481.60 | Paid |
| P2U | — | — | — | — | — | — | $1,757.50 | $1,757.50 | Paid |
| Combined Rate | 2.1767% | 1.9749% | 1.8092% | 1.9818% | 2.0465% | +0.0647% | $50,873.14 | $50,873.14 | Paid |
| Entity | Tax Rate | Amount Due | Share |
|---|---|---|---|
| IAU Austin ISD | 0.9252% | $22,204.80 | 43.6% |
| CAT City of Austin | 0.5240% | $12,576.41 | 24.7% |
| TCO Travis County | 0.3758% | $9,020.28 | 17.7% |
| THD Travis Central Health | 0.1180% | $2,832.55 | 5.6% |
| ACT Austin Community College | 0.1034% | $2,481.60 | 4.9% |
| P2U | — | $1,757.50 | 3.5% |
| Total | 2.0465% 5 of 6 | $50,873.14 | 100.0% |
| 2026 Preliminary Preliminary | 2025 Certified Certified | Change 2025→2026 | |
|---|---|---|---|
| Market Value | $4,847,460 | $2,400,000 | +102.0% |
| Assessed Value | $2,880,000 | $2,400,000 | +20.0% |
| Land Value | $4,710,400 | $3,768,320 | +25.0% |
| Improvement Value | $137,060 | — | — |
| Taxable Value | $2,880,000 | $2,400,000 | +20.0% |
| HS Cap Loss | -$1,967,460 | — | |
| Total Tax 2026 = estimate |
~$58,939
Estimated
|
~$50,873
Partial
|
|
| Year | Market Value | Land Value | Imprv Value | Value Limitation Adj (−) | Net Appraised (Assessed) | Taxable Value | Total Tax | Source |
|---|---|---|---|---|---|---|---|---|
| 2026 Pre | $4,847,460 | $4,710,400 | $137,060 | −$1,967,460 | $2,880,000 | $2,880,000 | Not yet — post-cert | Preliminary |
| 2025 | $2,400,000 | $3,768,320 | — | — | $2,400,000 | $2,400,000 | ~$50,873 | Partial |
| 2024 | $2,400,000 | $3,768,320 | — | — | $2,400,000 | $2,400,000 | $49,321 | Verified |
| 2023 | $2,400,000 | $2,355,200 | $44,800 | — | $2,400,000 | $2,400,000 | $45,179 | Verified |
| 2022 | $2,165,338 | $2,355,200 | — | — | $2,165,338 | $2,165,338 | $44,429 | Verified |
| 2021 | $2,250,624 | $2,080,502 | $170,122 | — | $2,250,624 | $2,250,624 | $50,739 | Verified |
| Year | MktVal YoY | Assessed YoY | Asmt Ratio | Eff. Tax Rate | Coverage |
|---|---|---|---|---|---|
| 2026 | +102.0% ! | +20.0% | 59.4% | Not available | Partial |
| 2025 | +0.0% | +0.0% | ~100% | Not available | Partial |
| 2024 | +0.0% | +0.0% | ~100% | No billing data | Verified |
| 2023 | +10.8% | +10.8% | ~100% | No billing data | Verified |
| 2022 | -3.8% | -3.8% | ~100% | No billing data | Verified |
| 2021 | base year | — | ~100% | No billing data | Verified |
| Cumulative market value growth (earliest valid year → 2025): +6.6% | |||||
| 12 Month | Hist. Avg | Forecast Avg | Peak | When | Trough | When | |
|---|---|---|---|---|---|---|---|
| Market Value Growth | +102.0% | +21.8% | +16.6% | +102.0% | 2026 | -3.8% | 2022 |
| Assessment Ratio | 59.4% | 93.2% | — | 100.0% | 2021 | 59.4% | 2026 |
| Effective Tax Rate (2025) | 2.1200% | 2.1200% | — | 2.1200% | 2025 | 2.1200% | 2025 |
|
Tax Amount
⚑ 2025 total is a derived or partial figure, not independently confirmed |
$50,873 | $48,108 | ~$75,146 | $50,873 | 2025 | $44,429 | 2022 |
Market value changed by 102% in 2026, flagged as unusually large. Verify against comparable sales before using this value in underwriting.
| Year | ~Mkt Value | ~Assessed | ~Rate | ~Ann. Tax | Value Δ |
|---|---|---|---|---|---|
| 2027 | ~$5,651,406 | ~$3,168,000 | ~2.0139% | ~$63,802 | +16.6% |
| 2028 | ~$6,588,685 | ~$3,484,800 | ~1.9814% | ~$69,047 | +35.9% |
| 2029 | ~$7,681,411 | ~$3,833,280 | ~1.9488% | ~$74,704 | +58.5% |
| 2030 | ~$8,955,364 | ~$4,216,608 | ~1.9163% | ~$80,802 | +84.7% |
| 2031 | ~$10,440,602 | ~$4,638,269 | ~1.8837% | ~$87,373 | +115.4% |
| 2027 | ~$5,554,457 | ~$3,168,000 | ~2.0465% | ~$64,833 | +14.6% |
| 2028 | ~$6,364,568 | ~$3,484,800 | ~2.0465% | ~$71,316 | +31.3% |
| 2029 | ~$7,292,833 | ~$3,833,280 | ~2.0465% | ~$78,448 | +50.4% |
| 2030 | ~$8,356,484 | ~$4,216,608 | ~2.0465% | ~$86,292 | +72.4% |
| 2031 | ~$9,575,268 | ~$4,638,269 | ~2.0465% | ~$94,921 | +97.5% |
| 2027 | ~$5,748,355 | ~$3,168,000 | ~1.9977% | ~$63,286 | +18.6% |
| 2028 | ~$6,816,680 | ~$3,484,800 | ~1.9488% | ~$67,913 | +40.6% |
| 2029 | ~$8,083,553 | ~$3,833,280 | ~1.9000% | ~$72,833 | +66.8% |
| 2030 | ~$9,585,872 | ~$4,216,608 | ~1.8512% | ~$78,058 | +97.8% |
| 2031 | ~$11,367,395 | ~$4,638,269 | ~1.8024% | ~$83,599 | +134.5% |
In 2025, this property's market value of $2,400,000 places it in the 50th–75th percentile for Commercial properties in Travis County (13595 comparable) — +74% above the county median of $1,382,921. Commercial here is the broad TCAD category — every commercial 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 | $2,400,000 | $632,506 | $1,382,921 | $3,258,143 | ↑ Above median | -0.8% |
| 2024 | $2,400,000 | $647,500 | $1,401,787 | $3,362,090 | ↑ Above median | +0.0% |
| 2023 | $2,400,000 | $651,680 | $1,383,015 | $3,277,245 | ↑ Above median | +9.7% |
| 2022 | $2,165,338 | $535,964 | $1,190,250 | $2,842,216 | ↑ Above median | +3.3% |
| 2021 | $2,250,624 | $538,645 | $1,173,514 | $2,782,974 | ↑ Above median | 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 | — |