ABS 305 SUR 41 GILLELAND J ACR 104.23 (1-D-1W)
| Owner | BUTLER FAMILY PARTNERSHIP LTD |
|---|---|
| Parcel ID | 0234500130 |
| Short ID | 962781 |
| Type | Real |
| Use Code | D1 Acreage — Qualified Open-Space Land (1-d-1) |
| Valuation | Productivity |
| Improvement SF | — |
| Land SF | 3,471,484 SF |
| Acres | 79.694 |
| Year Built | — |
| Legal | ABS 305 SUR 41 GILLELAND J ACR 104.23 (1-D-1W) |
| Neighborhood | FE2 |
| Land | $4,339,355 |
|---|---|
| Special Use Land Market | Not Available |
| Total Land | $4,339,355 |
| Improvement | — |
|---|---|
| Total Improvement | — |
| Market | $3,471,484 |
|---|---|
| Special Use Exclusion (−) | Not Available |
| Appraised | $3,471,484 |
| Value Limitation Adjustment (−) (homestead cap) | −$3,456,974 |
| Net Appraised (assessed) | $14,510 |
| Taxable Value | $14,510 |
|---|
Tax Burden: The combined rate across 5 taxing entities is 1.7787% in 2025 (+0.0436% vs 2024 — rates increased ). At the current taxable value, estimated annual taxes are $258. Manor ISD is the largest single contributor, at 60.8% of the total 2025 levy.
Assessment Gap: Assessed value ($14,510) is $3,456,974 below market value, suggesting potential for an upward assessment in future years.
Asset Class: Agricultural. Agricultural valuation may be subject to rollback taxes if land use changes.
Value Composition: Land carries 125% of market value ($4,339,355 land vs $0 improvements), about $1/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 $3,471,484, this parcel sits in the top quartile (≥75th percentile) of Agricultural property in Travis County — county median $597,708 (P25 $207,536 / P75 $1,442,275, n=7,602). Agricultural here is the broad TCAD category — every agricultural 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.
No delinquent taxes on record.
No large value jumps, delinquencies, or data anomalies found for this parcel.
| 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% | $156.91 | $156.91 | Paid |
| TCO Travis County | 0.3574% | 0.3182% | 0.3047% | 0.3444% | 0.3758% | +0.0314% | $54.54 | $54.54 | Paid |
| THD Travis Central Health | 0.1118% | 0.0987% | 0.1007% | 0.1080% | 0.1180% | +0.0101% | $17.13 | $17.13 | Paid |
| ACT Austin Community College | 0.1048% | 0.0987% | 0.0986% | 0.1013% | 0.1034% | +0.0021% | $15.00 | $15.00 | Paid |
| E12 Travis County ESD # 12 | 0.1000% | 0.1000% | 0.0982% | 0.1000% | 0.1000% | +0.0000% | $14.51 | $14.51 | Paid |
| Combined Rate | 2.0260% | 1.9676% | 1.6882% | 1.7351% | 1.7787% | +0.0436% | $258.09 | $258.09 | Paid |
| 2026 Certified Certified | 2025 Certified Certified | Change 2025→2026 | |
|---|---|---|---|
| Market Value | $3,471,481 | $3,471,484 | -0.0% |
| Assessed Value | $15,416 | $14,510 | +6.2% |
| Land Value | $4,339,355 | $4,339,355 | +0.0% |
| Improvement Value | — | — | — |
| Taxable Value | $15,416 | $14,510 | +6.2% |
| HS Cap Loss | -$3,456,065 | — | |
| Total Tax 2026 = estimate |
~$274
Estimated
|
~$258
Partial
|
ⓘ |
| 2026 Preliminary Preliminary | 2026 Certified Certified | Change | |
|---|---|---|---|
| Market Value | $4,339,355 | $3,471,481 | -867,874 (-20.0%) |
| Taxable Value | $15,416 | $15,416 | +0 (+0.0%) |
| Year | Market Value | Land Value | Imprv Value | Value Limitation Adj (−) | Net Appraised (Assessed) | Taxable Value | Total Tax | Source |
|---|---|---|---|---|---|---|---|---|
| 2026 | $3,471,481 | $4,339,355 | — | −$3,456,065 | $15,416 | $15,416 | Not yet — post-cert | Certified — no billing yet |
| 2025 | $3,471,484 | $4,339,355 | — | −$3,456,974 | $14,510 | $14,510 | ~$258 | Partial |
| 2024 | $— | — | — | — | — | $— | $212 | Verified |
| 2023 | $— | — | — | — | — | $— | $7,784 | Verified |
| 2022 | $— | — | — | — | — | $— | $35,679 | Verified |
| Year | MktVal YoY | Assessed YoY | Asmt Ratio | Eff. Tax Rate | Coverage |
|---|---|---|---|---|---|
| 2026 | +25.0% | +6.2% | 0.4% | Not available | Partial |
| 2025 | +0.0% | +18.5% | 0.4% | Not available | Partial |
| 2024 | -7.0% | -97.3% | 0.4% | 0.0100% | Verified |
| 2023 | -35.1% | +10.5% | 12.4% | 0.2100% | Verified |
| 2022 | base year | — | 7.2% | 0.6200% | Verified |
| Cumulative market value growth (earliest valid year → 2025): -39.7% | |||||
| 12 Month | Hist. Avg | Forecast Avg | Peak | When | Trough | When | |
|---|---|---|---|---|---|---|---|
| Market Value Growth | +-0.0% | +0.0% | — | +-0.0% | 2026 | +-0.0% | 2026 |
| Assessment Ratio | 0.4% | 0.4% | — | 0.4% | 2025 | 0.4% | 2025 |
| Effective Tax Rate (2025) | 0.0100% | 0.0100% | — | 0.0100% | 2025 | 0.0100% | 2025 |
|
Tax Amount
⚑ 2025 total is a derived or partial figure, not independently confirmed |
$258 | $258 | — | $258 | 2025 | $258 | 2025 |
In 2025, this property's market value of $3,471,484 places it in the top 25% for Agricultural properties in Travis County (7602 comparable) — 6× the county median of $597,708. Agricultural here is the broad TCAD category — every agricultural 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 | $3,471,484 | $207,536 | $597,708 | $1,442,275 | ↑ Top 25% | +0.0% |
| 2024 | — | $217,016 | $597,296 | $1,446,593 | — | +23.7% |
| 2023 | — | $167,963 | $453,916 | $1,078,522 | — | +0.0% |
| 2022 | — | $180,794 | $446,888 | $1,009,883 | — | +46.1% |
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.