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3839 DRY CREEK DR 142 TX 78731

Travis County, TX · Residential (Single-Family) Appraisal: 2025 Certified Billing: 2025 Partial 2021–24 billing ✓
At a Glance
2025 Certified
Market Value
$19,749,446
2025 Verified
Taxable Value
$16,313,854
2025 Verified (17% below market)
Total Tax
~$313,311
2025 Partial
Effective Tax Rate (2025)
2.0500%
2025 Tax ÷ 2025 Market Value Partial
2026 Certified
Market Value
$18,059,106
-8.6% 2025 → 2026 Certified
Taxable Value
$14,557,996
2026 Certified (19% below market)
Est. 2026 Total Tax
~$297,927
2026 Estimated ⓘ
Est. 2026 Effective Tax Rate
1.6497%
Est. 2026 Tax ÷ 2026 Market Value Estimated
At a Glance Tax Bill History Compares Resources
2026 Property Tax Calendar ◷ Today: September 17, 2026
Valuation Date
Jan 1
Notices Mailed
Apr 15
Protest Deadline
May 15
Roll Certified
Jul 25
Rates Adopted
Sep 1
Payment Due
Jan 31
Property Info
Owner RZEPPA MAUREEN A
Parcel ID 0133040423
Short ID 128390
Type Real
Use Code 15 Condominium (Stacked)
Valuation Cost
Improvement SF 713 SF
Land SF 307,839 SF
Acres 7.067
Year Built 1981
Legal UNT 142 BLD H DRY CREEK WEST CONDOMINIUMS PLUS 1.09% INT IN COMMON AREA
Neighborhood X5S6C
Current Values 2025 Certified
Land$3,078,399
Special Use Land MarketNot Available
Total Land $3,078,399
Improvement$16,671,047
Total Improvement $16,671,047
Market$19,749,446
Special Use Exclusion (−)Not Available
Appraised$19,749,446
Value Limitation Adjustment (−)—
Net Appraised (assessed) $19,749,446
Exemptions (−) (DP,HS,OV65)−$3,435,592
Taxable Value $16,313,854
Build-up from 2025 TCAD certified values. Land and Improvement are shown as single totals — Parcelytics' loaders capture one aggregate value per year, not TCAD's Homesite / Non-Homesite split. Special Use Land Market and Special Use Exclusion (agricultural/productivity valuation) are not in the current dataset.
Satellite View Imagery: Esri
Satellite image not available
We couldn't locate this property on the map — this can happen for parcels whose address our geocoder can't confidently match.
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Investor Insight Report

Appreciation: Market value has risen +18.3% from $16,692,486 (2021) to $19,749,446 (2025), a CAGR of 4.3% over 4 years. This represents moderate, steady growth. Most of this growth came in a single year (2022→2023), not a steady climb — worth checking what drove that reappraisal rather than assuming a smooth trend. Over the same span, the median Residential parcel countywide rose +45.8%, so this parcel has lagged the broader residential 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 $333,861. Austin ISD is the largest single contributor, at 40.4% of the total 2025 levy.

Homestead Cap History: This property had an active homestead cap as recently as 2024 ($20,540,535, ~104.0% of market value at the time). The cap has since reset or expired. Verified clear — 2025 Certified Historical data from AJR 2021–2024 (Partial confidence). Current status confirmed by 2025 TCAD Certified Export.

Asset Class: Single-family residential. Buyer should verify which exemptions carry and which reset at sale. This is valued using the cost approach, tied more to replacement cost and physical condition than to income performance.

Investment Snapshot — 2025 certified basis
Building (Main)
713 SF
living area
Gross Building
715 SF
enclosed area
Land
307,839 SF
7.067 ac
Value / Bldg SF
$27,699
all-in (incl. land)
Land $/SF
$10
land value only
Land Value Share
16%
Year Built
1981
~45 yrs old
Eff. Tax Rate
2.050%
total tax ÷ market value
Est. Annual Tax ⓘ
$333,861
2025 taxable × rate

Value Composition: Land carries 16% of market value ($3,078,399 land vs $16,671,047 improvements), about $10/SF of land. Most value sits in the improvements, so building condition, age (~45 yrs), and rent roll drive the underwriting.

Submarket Position: At $19,749,446, this parcel sits in the top quartile (≥75th percentile) of Residential property in Travis County — county median $479,535 (P25 $358,633 / P75 $737,055, n=318,609). Residential here is the broad TCAD category — every residential 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 +4.3% Base-scenario CAGR (Based on 2021–2025 certified trend, projected forward from 2025), the model projects market value near $24,369,538 by 2030, with an estimated annual tax burden around $459,059. 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.

Improvement Detail
Improvement Value
$16,671,047
Main Area
713 SF
Gross Building Area
715 SF
Year Built
1981
3 components · show ▾hide ▴
Code Description SF In Gross
1ST 1st Floor 713 SF ✓
251 BATHROOM 1 SF ✓
522 FIREPLACE 1 SF ✓
This Account Includes 92 Units (2026 values — the figures above on this page are the sum of these rows)
Unit (prop_id) Owner Address Market Value Assessed Value Taxable Value
128390 EVANS KATHERINE BLAIR 3839 DRY CREEK DR 115 78731 $155,257 $155,257 $124,206
128391 MCGOVERN ELLE 3839 DRY CREEK DR 116 78731 $193,914 $193,914 $193,914
128392 RODRIGUEZ RUSSELL VIRGINIA & 3839 DRY CREEK DR 216 78731 $146,474 $146,474 $146,474
128393 KAMMER DONNA 3839 DRY CREEK DR 215 78731 $164,153 $164,153 $0
128394 DESHAZO SCOTT F & SHAWNA L 3839 DRY CREEK DR 101 78731 $166,852 $166,852 $166,852
128395 MOSHARRAF HOUMAN 3839 DRY CREEK DR 102 78731 $160,000 $160,000 $160,000
128396 HURD DENISE 3839 DRY CREEK DR 103 78731 $160,000 $160,000 $128,000
128397 STEINMETZ JAYNE 3839 DRY CREEK DR 104 78731 $191,585 $191,585 $191,585
128398 YAO BENJAMIN A 3839 DRY CREEK DR 105 78731 $201,605 $201,605 $201,605
128399 CLANDESTINE OPERATIONS SERIES LLC SERIES B 3839 DRY CREEK DR 106 78731 $179,892 $179,892 $179,892
128400 CARVILLE WILLIAM H 3839 DRY CREEK DR 107 78731 $182,485 $182,485 $719
128401 WHITE SUSAN E & WILLIAM A 3839 DRY CREEK DR 108 78731 $170,951 $170,951 $170,951
128402 MULLEN AMY R 3839 DRY CREEK DR 109 78731 $191,762 $191,762 $191,762
128403 FRANKS NITA 3839 DRY CREEK DR 110 78731 $191,762 $191,762 $153,410
128404 HINDS TIMOTHY NICOLAOS 3839 DRY CREEK DR 210 78731 $182,653 $182,653 $182,653
128405 AMASON CHARLOTTE 3839 DRY CREEK DR 209 78731 $192,029 $192,029 $153,623
128406 LAVIGNA VINCENT JAMES 3839 DRY CREEK DR 208 78731 $191,585 $191,585 $191,585
128407 FARIS PRISCILLA L 3839 DRY CREEK DR 207 78731 $166,698 $166,698 $166,698
128408 FRANTZ ALEX B TRUST 3839 DRY CREEK DR 206 78731 $191,762 $191,762 $191,762
128409 SEASE KRISTA LYNN 3839 DRY CREEK DR 205 78731 $191,762 $191,762 $153,410
128410 ROSA GABRIELLE 3839 DRY CREEK DR 204 78731 $191,585 $191,585 $191,585
128411 STAPPER FAMILY REVOCABLE LIVING TRUST 3839 DRY CREEK DR 203 78731 $160,000 $160,000 $160,000
128412 DEMAGALHAES KALIOPI PINTO 3839 DRY CREEK DR 202 78731 $191,762 $191,762 $191,762
128413 — 3839 DRY CREEK DR 201 78731 — — —
128414 MANDELSTEIN VIVIAN 3839 DRY CREEK DR 111 78731 $234,877 $234,877 $42,633
128415 TUNNICLIFFE ANDREW F & ROSALIND C OCHOA 3839 DRY CREEK DR 112 78731 $263,490 $263,490 $237,141
128416 BRENDEMIHL HEIDI LIVING TRUST 3839 DRY CREEK DR 113 78731 $234,712 $234,712 $234,712
128417 SMITH GILLIAN 3839 DRY CREEK DR 114 78731 $220,000 $220,000 $220,000
128418 JACKSON JOHN M & JANA H TRUSTEES 3839 DRY CREEK DR 211 78731 $223,720 $223,720 $223,720
128419 BRADSHAW PAUL & STACEY SMITH & 3839 DRY CREEK DR 212 78731 $196,466 $196,466 $183,499
128420 RUNDELL LINDA & WILLIAM 3839 DRY CREEK DR 213 78731 $234,712 $234,712 $234,712
128421 LETBETTER DAVID ALLAN & ELEONORA HERSMAN 3839 DRY CREEK DR 214 78731 $234,712 $234,712 $234,712
128422 POMARICI PRISCILLA B 3839 DRY CREEK DR 122 78731 $234,877 $234,877 $187,902
128423 ROURKE DANIEL J 3839 DRY CREEK DR 121 78731 $234,877 $234,877 $234,877
128424 KNUDSEN JANE E 3839 DRY CREEK DR 120 78731 $234,712 $234,712 $187,770
128425 CRENSHAW ELEANOR J 3839 DRY CREEK DR 119 78731 $234,712 $234,712 $42,501
128426 COX ELI & ARDIS DIANE COX & 3839 DRY CREEK DR 118 78731 $142,830 $142,830 $128,547
128427 PAINE JENNIFER 3839 DRY CREEK DR 117 78731 $133,999 $133,999 $107,199
128428 ROACH MARK 3839 DRY CREEK DR 222 78731 $263,490 $263,490 $65,523
128429 DOCK CHRISTOPHER WARD 3839 DRY CREEK DR 221 78731 $274,740 $274,740 $219,792
128430 EXEMPT FAMILY TRUST 3839 DRY CREEK DR 220 78731 $234,712 $234,712 $234,712
128431 BAGELMAN GARY S 3839 DRY CREEK DR 219 78731 $223,563 $223,563 $223,563
128432 AULICK GREGORY J 3839 DRY CREEK DR 218 78731 $164,023 $164,023 $131,218
128433 WEISS INGRID 3839 DRY CREEK DR 217 78731 $164,153 $164,153 $0
128434 LARSON ERICA I 3839 DRY CREEK DR 126 78731 $263,304 $263,304 $263,304
128435 FRESHOUR KATHRYN D 3839 DRY CREEK DR 125 78731 $204,223 $204,223 $204,223
128436 MARTIN DONNA LOUISE 3839 DRY CREEK DR 124 78731 $234,877 $234,877 $42,633
128437 ANDERSON CARL & BRYNN LIVING TRUST 3839 DRY CREEK DR 123 78731 $234,877 $234,877 $234,877
128438 MCCLURE SEAN TY 3839 DRY CREEK DR 226 78731 $234,712 $234,712 $187,770
128439 MCCLEARY SARAH 3839 DRY CREEK DR 225 78731 $214,561 $214,561 $26,380
128440 QUINETE MARINA PEREIA & 3839 DRY CREEK DR 224 78731 $234,877 $234,877 $187,902
128441 ESPINOZA LUIS 3839 DRY CREEK DR 223 78731 $165,000 $165,000 $132,000
128442 HAMM JAY V 3839 DRY CREEK DR 130 78731 $191,585 $191,585 $191,585
128443 CHRISTOPHER JAMES CAMPION & DAVID COATES 3839 DRY CREEK DR 129 78731 $201,428 $201,428 $181,285
128444 PRINCE KYLIE NICOLE 3839 DRY CREEK DR 128 78731 $201,605 $201,605 $201,605
128445 MCCURDY RYAN T 3839 DRY CREEK DR 127 78731 $225,463 $225,463 $225,463
128446 WILSON SANDRA ROBIN 3839 DRY CREEK DR 230 78731 $191,585 $191,585 $153,268
128447 FORBES NANETTE 3839 DRY CREEK DR 229 78731 $191,585 $191,585 $7,999
128448 BR 228 DRY CREEK LLC 3839 DRY CREEK DR 228 78731 $191,762 $191,762 $191,762
128449 KLINE DAVID E 3839 DRY CREEK DR 227 78731 $191,762 $191,762 $153,410
128450 GLAUSER JAMES BERNARD 3839 DRY CREEK DR 131 78731 $243,449 $243,449 $243,449
128451 CHANG LAWRENCE 3839 DRY CREEK DR 132 78731 $243,284 $243,284 $243,284
128452 LESLIE DEVIN K & LIRIO GRACE POWELL 3839 DRY CREEK DR 133 78731 $243,284 $243,284 $194,627
128453 VAUGHAN JANET SUSAN 3839 DRY CREEK DR 134 78731 $272,062 $272,062 $72,381
128454 WALMUS ANDREA K & WALKER A 3839 DRY CREEK DR 231 78731 $231,885 $231,885 $231,885
128455 DICUS LAUREL 3839 DRY CREEK DR 232 78731 $243,284 $243,284 $194,627
128456 CHEUNG JOSHUA 3839 DRY CREEK DR 234 78731 $226,012 $226,012 $226,012
128457 WALLACE GREGORY BROWN 3839 DRY CREEK DR 135 78731 $128,000 $128,000 $128,000
128458 KOZUH KAREL FRANK 3839 DRY CREEK DR 136 78731 $153,659 $153,659 $153,659
128459 COMINOTTO ANNIE 3839 DRY CREEK DR 137 78731 $164,217 $164,217 $164,217
128460 STEWART MICHAEL DOUGLAS 3839 DRY CREEK DR 138 78731 $188,911 $188,911 $188,911
128461 MCKINNEY SAMUEL T 3839 DRY CREEK DR 139 78731 $211,362 $211,362 $169,090
128462 PYNES FAMILY HOLDING LLC 3839 DRY CREEK DR 140 78731 $222,413 $222,413 $222,413
128463 WOODRUFF MARK 3839 DRY CREEK DR 141 78731 $188,734 $188,734 $5,718
128464 DIEHL MARGARET & ANGELA M 3839 DRY CREEK DR 143 78731 $188,911 $188,911 $151,129
128465 RUE CLER TRUST 3839 DRY CREEK DR 233 78731 $231,728 $231,728 $231,728
128466 HORNISH JO K 3839 DRY CREEK DR 144 78731 $188,734 $188,734 $188,734
128467 MCGEE GEORGE SEARS 3839 DRY CREEK DR 145 78731 $163,503 $163,503 $163,503
128468 KROPOV VALENTYN 3839 DRY CREEK DR 146 78731 $137,418 $137,418 $137,418
128469 RHODES JULIE E 3839 DRY CREEK DR 246 78731 $128,000 $128,000 $128,000
128470 WELLER ENTERPRISES LLC SERIES 245 3839 DRY CREEK DR 245 78731 $153,659 $153,659 $153,659
128471 BLUM CHRISTOPHER & HEATHER 3839 DRY CREEK DR 244 78731 $222,413 $222,413 $222,413
128472 SUH EILEEN 3839 DRY CREEK DR 243 78731 $198,754 $198,754 $198,754
128473 MCCLEARY ALLISON PAIGE 3839 DRY CREEK DR 242 78731 $188,911 $188,911 $151,129
128474 HENDLER ISAAC SHEM 3839 DRY CREEK DR 241 78731 $198,577 $198,577 $198,577
128475 SIFONTES GLADYS V 3839 DRY CREEK DR 240 78731 $188,734 $188,734 $5,718
128476 HOLMES STEPHANIE 3839 DRY CREEK DR 239 78731 $188,911 $188,911 $5,860
128477 PETERSEN NEAL A 3839 DRY CREEK DR 238 78731 $188,911 $188,911 $5,860
128478 WEIGAND EMILY M 3839 DRY CREEK DR 237 78731 $168,407 $168,407 $134,726
128479 PRICE DAVID ALAN 3839 DRY CREEK DR 236 78731 $137,110 $137,110 $137,110
128480 BR 235 DRY CREEK LLC 3839 DRY CREEK DR 235 78731 $154,004 $154,004 $154,004
128481 RZEPPA MAUREEN A 3839 DRY CREEK DR 142 78731 $198,754 $198,754 $198,754
Your Tax Bill, This Year
2025 Tax Burden — Entity Split
IAU
40.4% $126,714
CAT
27.4% $85,841
TCO
20.0% $62,784
THD
6.2% $19,374
ACT
5.9% $18,598
Total: $313,311
2025 billing by taxing entity, ranked by share of total. From Travis County Tax Office open data.
Risk Indicators
Risk Indicators
✓
No risk indicators flagged

No large value jumps, delinquencies, or data anomalies found for this parcel.

How We Got Here
Rate Environment
Historical Tax Rates by Entity (Travis County)
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% $126,713.92 $126,713.92 Paid
CAT City of Austin 0.5410% 0.4627% 0.4458% 0.4776% 0.5240% +0.0464% $85,840.62 $85,840.62 Paid
TCO Travis County 0.3574% 0.3182% 0.3047% 0.3444% 0.3758% +0.0314% $62,783.82 $62,783.82 Paid
THD Travis Central Health 0.1118% 0.0987% 0.1007% 0.1080% 0.1180% +0.0101% $19,373.88 $19,373.88 Paid
ACT Austin Community College 0.1048% 0.0987% 0.0986% 0.1013% 0.1034% +0.0021% $18,598.35 $18,598.35 Paid
Combined Rate 2.1767% 1.9749% 1.8092% 1.9818% 2.0465% +0.0647% $313,310.59 $313,310.59 Paid
Rate columns (2021–2025) from Travis County tax rate records. 2025 billing from Travis County Tax Office open data. — = entity not in rate records for that year.
Value Trend
Value History 2021–2026
Current & Certified Values
2026 Certified Certified 2025 Certified Certified Change 2025→2026
Market Value $18,059,106 $19,749,446 -8.6%
Assessed Value $18,059,106 $19,749,446 -8.6%
Land Value $3,078,399 $3,078,399 +0.0%
Improvement Value $14,980,707 $16,671,047 -10.1%
Taxable Value $14,557,996 $16,313,854 -10.8%
Exemptions DP,HS,OV65 DP,HS,OV65
HS Cap Loss — -$20,540,535 (2024)
Total Tax 2026 = estimate
~$297,927
Estimated
~$313,311
Partial
 ⓘ
2026 from TCAD's certified appraisal roll — final, not subject to change. No 2026 tax billing until entity budgets are adopted. Estimated 2026 Total Tax = 2026 certified taxable value × 2025 blended entity rates. Actual 2026 tax set after entity budget adoption.
2026: Preliminary → Certified how this parcel's 2026 value moved since the June 9, 2026 preliminary notice
2026 Preliminary Preliminary 2026 Certified Certified Change
Market Value $18,594,822 $18,059,106 -535,716 (-2.9%)
Taxable Value $15,093,628 $14,557,996 -535,632 (-3.5%)
Preliminary from TCAD's June 9, 2026 export; certified from TCAD's July 25, 2026 certified appraisal roll — final, not subject to change. Taxable-value comparison uses the same homestead-cap-aware figure shown elsewhere on this page, not TCAD's raw preliminary/certified export value.
Value History (2021–2026)
Year Market Value Land Value Imprv Value Value Limitation Adj (−) Net Appraised (Assessed) Taxable Value Total Tax Source
2026 $18,059,106 $3,078,399 $14,980,707 — $18,059,106 $14,557,996 Not yet — post-cert Certified — no billing yet
2025 $19,749,446 $3,078,399 $16,671,047 — $19,749,446 $16,313,854 ~$313,311 Partial
2024 $26,028,652 — — −$22,915,673 $3,112,979 $— $372,131 Verified
2023 $26,112,638 — — −$22,999,659 $3,112,979 $— $363,885 Verified
2022 $19,300,520 — — −$16,187,541 $3,112,979 $— $406,008 Verified
2021 $16,692,486 — — −$13,614,087 $3,078,399 $— $359,639 Verified
Market Value vs. Taxable Value gap up to 19.4%
The gap between these two lines is a homestead cap or exemption reducing what's actually taxed below the certified market value -- not a data error. Same market_value / taxable_value figures as the Value History table above.
Year-over-Year Growth & Assessment Metrics
Year MktVal YoY Assessed YoY Asmt Ratio Eff. Tax Rate Coverage
2026 -8.4% -8.4% ~100% Not available Partial
2025 -15.5% -15.5% ~100% Not available Partial
2024 -9.6% -9.6% ~100% 1.5900% Verified
2023 +9.0% +9.0% ~100% 1.4100% Verified
2022 -5.9% +2.7% ~100% 1.5500% Verified
2021 base year — 91.6% 2.1500% Verified
Cumulative market value growth (earliest valid year → 2025): -21.6%
Verified = 2025 data with real billing. Partial = 2021–2024 rows in this table reflect AJR appraisal values; billing fields in this table aren't populated for those years (see the Value & Tax History table above for verified 2021–2024 billing). YoY = year-over-year percent change. Assessment ratio = assessed ÷ market.
Annual Trends Tax billing 2025 only
12 Month Hist. Avg Forecast Avg Peak When Trough When
Market Value Growth -8.6% +3.6% +6.2% +35.3% 2023 -24.1% 2025
Assessment Ratio 100.0% 43.1% — 100.0% 2025 11.9% 2023
Effective Tax Rate (2025) 2.0500% 2.0500% — 2.0500% 2025 2.0500% 2025
Tax Amount
⚑ 2025 total is a derived or partial figure, not independently confirmed 		$313,311 $362,995 ~$436,781 $406,008 2022 $313,311 2025
12 Month = most recent available year-over-year figure (2025→2026 preliminary if loaded, else 2024→2025). Hist. Avg = average across available AJR 2021–2026 data. Forecast Avg = average of 5-year projection (estimated, not a recorded value). Peak / Trough = highest / lowest observed in the dataset; "When" = year it occurred.
How This Parcel Compares
6-Year Projection Estimates Only
5-Year Tax Projection — Scenario Bands ⓘ Estimates Only
Show illustrative scenario:
Year ~Mkt Value ~Assessed ~Rate ~Ann. Tax Value Δ
2026 ~$20,597,447 ~$20,597,447 ~2.0139% ~$414,820 +4.3%
2027 ~$21,481,859 ~$21,481,859 ~1.9814% ~$425,639 +8.8%
2028 ~$22,404,246 ~$22,404,246 ~1.9488% ~$436,623 +13.4%
2029 ~$23,366,239 ~$23,366,239 ~1.9163% ~$447,765 +18.3%
2030 ~$24,369,538 ~$24,369,538 ~1.8837% ~$459,059 +23.4%
Submarket Position
Where This Property Stands — Residential Benchmark

In 2025, this property's market value of $19,749,446 places it in the top 25% for Residential properties in Travis County (318609 comparable) — 41× the county median of $479,535. Residential here is the broad TCAD category — every residential 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 $19,749,446 $358,633 $479,535 $737,055 ↑ Top 25% -6.4%
2024 $26,028,652 $384,868 $512,735 $786,167 ↑ Top 25% -8.7%
2023 $26,112,638 $424,496 $565,716 $845,447 ↑ Top 25% -2.1%
2022 $19,300,520 $435,080 $581,770 $864,060 ↑ Top 25% +53.2%
2021 $16,692,486 $239,232 $328,865 $488,922 ↑ Top 25% base yr
More Resources
Property Tax & County News Travis County · live feed
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Headlines via Google News for “Travis County property tax” / Travis Central Appraisal District. Dates and sources as published; links open the original source in a new tab. Updated hourly.
Post-Acquisition Tax Estimate Estimate · Not a prediction
Property: 713 SF main area · 715 SF gross · 7.067 ac lot
$

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.