109 E PECAN ST TX 78660
| Owner | LAUGHLIN GROUP LLC |
|---|---|
| Parcel ID | 0270400804 |
| Short ID | 274614 |
| Type | Real |
| Use Code | 31 Night Club / Bar |
| Valuation | Income |
| Improvement SF | 2,580 SF |
| Land SF | 5,625 SF |
| Acres | 0.129 |
| Year Built | 1945 |
| Legal | LOT 14 & W 1/2 OF LOT 15 BLK A PFLUGERVILLE |
| Neighborhood | 31PFL/FNE |
| Land | $84,375 |
|---|---|
| Special Use Land Market | Not Available |
| Total Land | $84,375 |
| Improvement | $260,221 |
|---|---|
| Total Improvement | $260,221 |
| Market | $344,596 |
|---|---|
| Special Use Exclusion (−) | Not Available |
| Appraised | $344,596 |
| Value Limitation Adjustment (−) | — |
| Net Appraised (assessed) | $344,596 |
| Taxable Value | $344,596 |
|---|
Appreciation: Market value has risen +4.3% from $330,265 (2021) to $344,596 (2025), a CAGR of 1.1% over 4 years. Growth has been relatively flat for this asset class. Most of this growth came in a single year (2024→2025), 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 5 taxing entities is 2.2285% in 2025 (+0.0325% vs 2024 — rates increased ). At the current taxable value, estimated annual taxes are $7,679. Pflugerville ISD is the largest single contributor, at 49.7% 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 24% of market value ($84,375 land vs $260,221 improvements), about $15/SF of land. Most value sits in the improvements, so building condition, age (~81 yrs), and rent roll drive the underwriting.
Submarket Position: At $344,596, 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 +1.1% Base-scenario CAGR (Based on 2021–2025 certified trend, projected forward from 2025), the model projects market value near $363,387 by 2030, with an estimated annual tax burden around $7,167. 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.
6 components · show ▾hide ▴
| Code | Description | SF | In Gross |
|---|---|---|---|
| 1ST | 1st Floor | 2,580 SF | ✓ |
| 611 | TERRACE | 1,627 SF | ✗ |
| 501 | CANOPY | 1,267 SF | ✗ |
| 327 | STORAGE COMM'L | 623 SF | ✓ |
| 551 | PAVED AREA | 400 SF | ✗ |
| 541 | FENCE COMM LF | 14 SF | ✗ |
Market value changed by 111% in 2024, flagged as unusually large. Verify against comparable sales before using this value in underwriting.
| Entity | 2021 Rate | 2022 Rate | 2023 Rate | 2024 Rate | 2025 Rate | YoY (2024→25) | Amt Due | Amt Paid | Balance |
|---|---|---|---|---|---|---|---|---|---|
| IPF Pflugerville ISD | 1.3880% | 1.2646% | 1.1092% | 1.1069% | 1.1069% | +0.0000% | $3,814.33 | $3,814.33 | Paid |
| CPF City of Pflugerville | 0.4863% | 0.4813% | 0.5362% | 0.5428% | 0.5350% | -0.0078% | $1,843.59 | $1,843.59 | Paid |
| TCO Travis County | 0.3574% | 0.3182% | 0.3047% | 0.3444% | 0.3758% | +0.0314% | $1,295.15 | $1,295.15 | Paid |
| THD Travis Central Health | 0.1118% | 0.0987% | 0.1007% | 0.1080% | 0.1180% | +0.0101% | $406.70 | $406.70 | Paid |
| E02 Travis County ESD # 02 | 0.0900% | 0.0800% | 0.0773% | 0.0939% | 0.0928% | -0.0011% | $319.66 | $319.66 | Paid |
| Combined Rate | 2.4335% | 2.2428% | 2.1280% | 2.1960% | 2.2285% | +0.0325% | $7,679.43 | $7,679.43 | Paid |
| 2026 Certified Certified | 2025 Certified Certified | Change 2025→2026 | |
|---|---|---|---|
| Market Value | $344,596 | $344,596 | +0.0% |
| Assessed Value | $344,596 | $344,596 | +0.0% |
| Land Value | $84,375 | $84,375 | +0.0% |
| Improvement Value | $260,221 | $260,221 | +0.0% |
| Taxable Value | $344,596 | $344,596 | +0.0% |
| Total Tax 2026 = estimate |
~$7,679
Estimated
|
~$7,679
Partial
|
ⓘ |
| 2026 Preliminary Preliminary | 2026 Certified Certified | Change | |
|---|---|---|---|
| Market Value | $344,596 | $344,596 | +0 (+0.0%) |
| Taxable Value | $344,596 | $344,596 | +0 (+0.0%) |
| Year | Market Value | Land Value | Imprv Value | Value Limitation Adj (−) | Net Appraised (Assessed) | Taxable Value | Total Tax | Source |
|---|---|---|---|---|---|---|---|---|
| 2026 | $344,596 | $84,375 | $260,221 | — | $344,596 | $344,596 | Not yet — post-cert | Certified — no billing yet |
| 2025 | $344,596 | $84,375 | $260,221 | — | $344,596 | $344,596 | ~$7,679 | Partial |
| 2024 | $275,000 | — | — | −$190,625 | $84,375 | $— | $7,247 | Verified |
| 2023 | $275,175 | — | — | −$185,175 | $90,000 | $— | $5,852 | Verified |
| 2022 | $318,328 | — | — | −$228,328 | $90,000 | $— | $6,172 | Verified |
| 2021 | $330,265 | — | — | −$240,265 | $90,000 | $— | $7,746 | Verified |
| Year | MktVal YoY | Assessed YoY | Asmt Ratio | Eff. Tax Rate | Coverage |
|---|---|---|---|---|---|
| 2026 | +0.0% | +0.0% | ~100% | Not available | Partial |
| 2025 | -50.2% | +4.4% | ~100% | Not available | Partial |
| 2024 | +111.4% ! | +0.8% | 47.7% | 1.0500% | Verified |
| 2023 | -2.3% | -2.3% | ~100% | 1.7900% | Verified |
| 2022 | +5.3% | +5.3% | ~100% | 1.8400% | Verified |
| 2021 | base year | — | ~100% | 2.3500% | Verified |
| Cumulative market value growth (earliest valid year → 2025): +8.3% | |||||
| 12 Month | Hist. Avg | Forecast Avg | Peak | When | Trough | When | |
|---|---|---|---|---|---|---|---|
| Market Value Growth | +0.0% | +1.6% | +1.1% | +25.3% | 2025 | -13.6% | 2023 |
| Assessment Ratio | 100.0% | 53.2% | — | 100.0% | 2025 | 27.3% | 2021 |
| Effective Tax Rate (2025) | 2.2300% | 2.2300% | — | 2.2300% | 2025 | 2.2300% | 2025 |
|
Tax Amount
⚑ 2025 total is a derived or partial figure, not independently confirmed |
$7,679 | $6,939 | ~$7,378 | $7,746 | 2021 | $5,852 | 2023 |
| Year | ~Mkt Value | ~Assessed | ~Rate | ~Ann. Tax | Value Δ |
|---|---|---|---|---|---|
| 2026 | ~$348,275 | ~$348,275 | ~2.1773% | ~$7,583 | +1.1% |
| 2027 | ~$351,993 | ~$351,993 | ~2.1261% | ~$7,484 | +2.1% |
| 2028 | ~$355,751 | ~$355,751 | ~2.0748% | ~$7,381 | +3.2% |
| 2029 | ~$359,549 | ~$359,549 | ~2.0236% | ~$7,276 | +4.3% |
| 2030 | ~$363,387 | ~$363,387 | ~1.9724% | ~$7,167 | +5.5% |
| 2026 | ~$341,383 | ~$341,383 | ~2.2285% | ~$7,608 | -0.9% |
| 2027 | ~$338,200 | ~$338,200 | ~2.2285% | ~$7,537 | -1.9% |
| 2028 | ~$335,046 | ~$335,046 | ~2.2285% | ~$7,467 | -2.8% |
| 2029 | ~$331,922 | ~$331,922 | ~2.2285% | ~$7,397 | -3.7% |
| 2030 | ~$328,828 | ~$328,828 | ~2.2285% | ~$7,328 | -4.6% |
| 2026 | ~$355,167 | ~$355,167 | ~2.1517% | ~$7,642 | +3.1% |
| 2027 | ~$366,062 | ~$366,062 | ~2.0748% | ~$7,595 | +6.2% |
| 2028 | ~$377,291 | ~$377,291 | ~1.9980% | ~$7,538 | +9.5% |
| 2029 | ~$388,865 | ~$388,865 | ~1.9211% | ~$7,471 | +12.8% |
| 2030 | ~$400,794 | ~$400,794 | ~1.8443% | ~$7,392 | +16.3% |
In 2025, this property's market value of $344,596 places it in the bottom 25% for Commercial properties in Travis County (13608 comparable) — -76% 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 | $344,596 | $649,268 | $1,417,484 | $3,347,260 | ↓ Bottom 25% | -0.8% |
| 2024 | $275,000 | $661,016 | $1,438,465 | $3,471,171 | ↓ Bottom 25% | +0.0% |
| 2023 | $275,175 | $667,828 | $1,414,358 | $3,374,900 | ↓ Bottom 25% | +9.7% |
| 2022 | $318,328 | $553,066 | $1,215,730 | $2,939,150 | ↓ Bottom 25% | +3.3% |
| 2021 | $330,265 | $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.