The governing bodies of the taxing units, such as the city councils, school boards, or county commissioners decide the annual budgets and set the tax rates. This determines the total amount of taxes to be paid. The tax office calculates the levy, mails the statements, collects the taxes and distributes the tax revenue to the taxing units. All property in Bexar County is taxable by the county, Alamo Community College District, University Health System, and one of the independent school districts. There may also be additional taxes for cities or towns, or special districts such as municipal utility districts.
Property taxes are a major source of funding for local services.
They help pay for public schools, community health services, fire and police protection, streets, roads, flood control projects, and many other services. The property tax is an ad valorem tax. Ad valorem is a latin phrase which means according to value. The tax is based on the value of the property. All property is taxable unless state or federal law exempts all or part of the value.