Proposed FY2023-24 & Planning FY2024-25 Budget

Property Tax Rates 2021 Ad Valorem Tax Rates (Per $100 Assessed Value) Property in DeSoto Independent School District City of DeSoto 0.7016 DeSoto ISD 1.3886 Dallas County 0.2279 Dallas Comm. College 0.1235 Parkland 0.2550 Dallas County School Equalization 0.0100 2. 7066 Property in Dallas Independent School District City of DeSoto 0.7016 Dallas ISD 1.2482 Dallas County 0.2279 Dallas Comm. College 0.1235 Parkland 0.2550 Dallas County School Equalization 0.0100 Total

Sales Tax Rates

State Sales Tax

6.25 %

City of DeSoto

1.00 %

Parks

.125 %

Property Tax Relief

.50 %

Economic Development

.375 %

Total

8.250 %

Source: Texas Comptroller of Public Accounts

Total 2. 5662 The City of DeSoto includes property in three school districts. Only a very limited area is in the Duncanville Independent School District. District. The State of Texas does not assess an ad valorem property tax at this time.

Property Tax Exemptions Residence homestead exemptions for 2022 are listed below. Applications for the exemptions are required to be filed in a timely manner.

Corporate Franchise Tax A corporate franchise tax is levied in Texas in place of a corporate income tax. The tax is levied on businesses organized in the corporate form in Texas. Above a certain threshold, corporations are taxed at the rate of the greater of $2.50 per $1,000 of net taxable capital or 4.5% of net taxable earned surplus.

City of DeSoto

DeSoto ISD

Homestead

None

$25,000

Over 65

$35,000

$25,000

Disabled Person

$25,000

$25,000

Source: Dallas County Appraisal District

Income Tax The State of Texas does not impose a personal or corporate income tax.

Hotel/Motel Occupancy Tax In the State of Texas, the hotel/motel occupancy tax is 6% with individual cities having the option to add up to 7% tax. The total hotel/motel tax in the City of DeSoto is 13%.

Source: Texas Comptroller of Public Accounts

DeSoto Community Profile - Page 3

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