104 W CARRIE MANOR ST TX 78653
| Owner | SMITH OTHA B |
|---|---|
| Parcel ID | 0233590306 |
| Short ID | 235580 |
| Type | Real |
| Use Code | 31 Night Club / Bar |
| Valuation | Income |
| Improvement SF | 1,521 SF |
| Land SF | 8,624 SF |
| Acres | 0.198 |
| Year Built | 1981 |
| Legal | LOT 7-9 BLK 11 MANOR TOWN OF |
| Neighborhood | 31EAS |
| Land | $51,747 |
|---|---|
| Special Use Land Market | Not Available |
| Total Land | $51,747 |
| Improvement | $131,999 |
|---|---|
| Total Improvement | $131,999 |
| Market | $183,746 |
|---|---|
| Special Use Exclusion (−) | Not Available |
| Appraised | $183,746 |
| Value Limitation Adjustment (−) | — |
| Net Appraised (assessed) | $183,746 |
| Taxable Value | $183,746 |
|---|
| Total Due | $18,720.24 |
|---|---|
| First Delinquent | 2023 |
Appreciation: Market value has fallen -17.3% from $222,300 (2021) to $183,746 (2025), a CAGR of -4.7% 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 Commercial parcel countywide rose +24.1%, so this parcel has lagged the broader commercial market over the same period.
Tax Burden: The combined rate across 6 taxing entities is 2.6324% in 2025 (+0.0436% vs 2024 — rates increased ). At the current taxable value, estimated annual taxes are $4,837. Manor ISD is the largest single contributor, at 41.1% 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 28% of market value ($51,747 land vs $131,999 improvements), about $6/SF of land. Most value sits in the improvements, so building condition, age (~45 yrs), and rent roll drive the underwriting.
Submarket Position: At $183,746, this parcel sits in the bottom quartile (<25th percentile) of Commercial property in Travis County — county median $1,417,484 (P25 $649,268 / P75 $3,347,260, n=13,608). 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 -4.7% Base-scenario CAGR (Based on 2021–2025 certified trend, projected forward from 2025), the model projects market value near $144,816 by 2030, with an estimated annual tax burden around $3,493. Estimated Forward figures are model projections, not certified — see the 6-Year Projection section for the low/base/high bands.
Delinquent Taxes: $18,720.24 in unpaid taxes since 2023. These become a lien on the property and transfer to the buyer at closing unless negotiated otherwise.
1 components · show ▾hide ▴
| Code | Description | SF | In Gross |
|---|---|---|---|
| 1ST | 1st Floor | 1,521 SF | ✓ |
| Entity | 2024 Rate | 2025 Rate | Rate Effect |
|---|---|---|---|
| Travis County | 0.3444% | 0.3758% | +58 |
| Travis Central Health | 0.1080% | 0.1180% | +18 |
| Austin Community College | 0.1013% | 0.1034% | +4 |
| Manor ISD | 1.0814% | 1.0814% | +0 |
| City of Manor | 0.8537% | 0.8537% | +0 |
| Travis County ESD # 12 | 0.1000% | 0.1000% | +0 |
This parcel has unpaid taxes on record. Delinquent taxes are a lien on the property and transfer to the buyer at closing unless negotiated otherwise.
| Entity | 2021 Rate | 2022 Rate | 2023 Rate | 2024 Rate | 2025 Rate | YoY (2024→25) | Amt Due | Amt Paid | Balance |
|---|---|---|---|---|---|---|---|---|---|
| IMA Manor ISD | 1.3520% | 1.3520% | 1.0861% | 1.0814% | 1.0814% | +0.0000% | $1,987.03 | $— | $1,987.03 |
| CMA City of Manor | 0.7827% | 0.7470% | 0.6789% | 0.8537% | 0.8537% | +0.0000% | $1,568.64 | $— | $1,568.64 |
| TCO Travis County | 0.3574% | 0.3182% | 0.3047% | 0.3444% | 0.3758% | +0.0314% | $690.60 | $— | $690.60 |
| THD Travis Central Health | 0.1118% | 0.0987% | 0.1007% | 0.1080% | 0.1180% | +0.0101% | $216.86 | $— | $216.86 |
| ACT Austin Community College | 0.1048% | 0.0987% | 0.0986% | 0.1013% | 0.1034% | +0.0021% | $189.99 | $— | $189.99 |
| E12 Travis County ESD # 12 | 0.1000% | 0.1000% | 0.0982% | 0.1000% | 0.1000% | +0.0000% | $183.75 | $— | $183.75 |
| Combined Rate | 2.8087% | 2.7146% | 2.3671% | 2.5888% | 2.6324% | +0.0436% | $4,836.87 | $0.00 | $4,836.87 |
| 2026 Certified Certified | 2025 Certified Certified | Change 2025→2026 | |
|---|---|---|---|
| Market Value | $183,746 | $183,746 | +0.0% |
| Assessed Value | $183,746 | $183,746 | +0.0% |
| Land Value | $51,747 | $51,747 | +0.0% |
| Improvement Value | $131,999 | $131,999 | +0.0% |
| Taxable Value | $183,746 | $183,746 | +0.0% |
| Total Tax 2026 = estimate |
~$4,837
Estimated
|
$4,837 | ⓘ |
| 2026 Preliminary Preliminary | 2026 Certified Certified | Change | |
|---|---|---|---|
| Market Value | $183,746 | $183,746 | +0 (+0.0%) |
| Taxable Value | $183,746 | $183,746 | +0 (+0.0%) |
| Year | Market Value | Land Value | Imprv Value | Value Limitation Adj (−) | Net Appraised (Assessed) | Taxable Value | Total Tax | Source |
|---|---|---|---|---|---|---|---|---|
| 2026 | $183,746 | $51,747 | $131,999 | — | $183,746 | $183,746 | Not yet — post-cert | Certified — no billing yet |
| 2025 | $183,746 | $51,747 | $131,999 | — | $183,746 | $183,746 | $4,837 | Verified |
| 2024 | $191,303 | — | — | −$139,556 | $51,747 | $— | $5,250 | Verified |
| 2023 | $189,366 | — | — | −$137,619 | $51,747 | $— | $4,528 | Verified |
| 2022 | $189,890 | — | — | −$138,143 | $51,747 | $— | $5,141 | Verified |
| 2021 | $222,300 | — | — | −$170,553 | $51,747 | $— | $5,333 | Verified |
| Year | MktVal YoY | Assessed YoY | Asmt Ratio | Eff. Tax Rate | Coverage |
|---|---|---|---|---|---|
| 2026 | +0.0% | +0.0% | ~100% | Not available | Partial |
| 2025 | -9.4% | -9.4% | ~100% | 2.6300% | Verified |
| 2024 | +6.0% | +6.0% | ~100% | 2.5900% | Verified |
| 2023 | +1.0% | +1.0% | ~100% | 2.3700% | Verified |
| 2022 | -0.3% | -0.3% | ~100% | 2.7100% | Verified |
| 2021 | base year | — | ~100% | 2.4000% | Verified |
| Cumulative market value growth (earliest valid year → 2025): -3.2% | |||||
| 12 Month | Hist. Avg | Forecast Avg | Peak | When | Trough | When | |
|---|---|---|---|---|---|---|---|
| Market Value Growth | +0.0% | -3.6% | -4.7% | +1.0% | 2024 | -14.6% | 2022 |
| Assessment Ratio | 100.0% | 50.8% | — | 100.0% | 2025 | 23.3% | 2021 |
| Effective Tax Rate (2025) | 2.6300% | 2.6300% | — | 2.6300% | 2025 | 2.6300% | 2025 |
| Tax Amount | $4,837 | $5,018 | ~$3,998 | $5,333 | 2021 | $4,528 | 2023 |
| Year | ~Mkt Value | ~Assessed | ~Rate | ~Ann. Tax | Value Δ |
|---|---|---|---|---|---|
| 2026 | ~$175,201 | ~$175,201 | ~2.5883% | ~$4,535 | -4.7% |
| 2027 | ~$167,054 | ~$167,054 | ~2.5442% | ~$4,250 | -9.1% |
| 2028 | ~$159,286 | ~$159,286 | ~2.5001% | ~$3,982 | -13.3% |
| 2029 | ~$151,879 | ~$151,879 | ~2.4561% | ~$3,730 | -17.3% |
| 2030 | ~$144,816 | ~$144,816 | ~2.4120% | ~$3,493 | -21.2% |
| 2026 | ~$174,559 | ~$174,559 | ~2.6324% | ~$4,595 | -5.0% |
| 2027 | ~$165,831 | ~$165,831 | ~2.6324% | ~$4,365 | -9.7% |
| 2028 | ~$157,539 | ~$157,539 | ~2.6324% | ~$4,147 | -14.3% |
| 2029 | ~$149,662 | ~$149,662 | ~2.6324% | ~$3,940 | -18.5% |
| 2030 | ~$142,179 | ~$142,179 | ~2.6324% | ~$3,743 | -22.6% |
| 2026 | ~$178,876 | ~$178,876 | ~2.5663% | ~$4,590 | -2.7% |
| 2027 | ~$174,136 | ~$174,136 | ~2.5001% | ~$4,354 | -5.2% |
| 2028 | ~$169,521 | ~$169,521 | ~2.4340% | ~$4,126 | -7.7% |
| 2029 | ~$165,028 | ~$165,028 | ~2.3679% | ~$3,908 | -10.2% |
| 2030 | ~$160,654 | ~$160,654 | ~2.3018% | ~$3,698 | -12.6% |
In 2025, this property's market value of $183,746 places it in the bottom 25% for Commercial properties in Travis County (13608 comparable) — -87% below the county median of $1,417,484. 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 | $183,746 | $649,268 | $1,417,484 | $3,347,260 | ↓ Bottom 25% | -0.8% |
| 2024 | $191,303 | $661,016 | $1,438,465 | $3,471,171 | ↓ Bottom 25% | +0.0% |
| 2023 | $189,366 | $667,828 | $1,414,358 | $3,374,900 | ↓ Bottom 25% | +9.7% |
| 2022 | $189,890 | $553,066 | $1,215,730 | $2,939,150 | ↓ Bottom 25% | +3.3% |
| 2021 | $222,300 | $517,750 | $1,142,600 | $2,780,453 | ↓ Bottom 25% | base yr |
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.