| 2012 Property Tax Rates | |
| Entity | Property Tax Rate* |
| City of Longview | 0.500900 |
| Gregg County (incl. R&B) | 0.262500 |
| Harrison County | 0.316900 |
| Longview ISD | 1.513000 |
| Pine Tree ISD | 1.511000 |
| Spring Hill ISD | 1.670000 |
| Hallsville ISD | 1.390000 |
| Kilgore ISD | 1.309200 |
| * Per $100 Assessed Value | |
| Sales Tax | |||
| City | County | State | Total |
| 1.50% | 0.50% | 6.25% | 8.25% |
| Franchise Tax | State of Texas | Local |
| Rate (Range) | 0 | 0 |
| Formula (e.g. Sales, Property & Payroll) | The greater of: $2.50 per $1,000 of net taxable capital or 4.5% of the net taxable earned surplus |
0 |
| Federal taxes Deductible | 0 | 0 |
| Accelerated Depreciation Permitted (Yes or No) | No | No |
| Personal Income Tax | State of Texas | Local |
| Rate (Range) | 0 | 0 |
| Earned Income | 0 | 0 |
| Unearned Income (e.g. Dividend) | 0 | 0 |
| Local Occupation Tax (Paid by Employee) | Rate | Basis |
| City Residents | N/A | N/A |
| Non City Residents | N/A | N/A |
| Gross Receipts Tax Rate by Type of Business | |
| Gross Receipts Tax Rate Information | A gross receipts tax does not apply to manufacturing companies. A gross receipts tax applies to utility companies and mixed beverages. |
| Sales/Use Tax Rate | |
| Sales/Use Tax Rate General | |
| State | 6.25% |
| Local (City, Gregg County) | 2.00% |
| Total | 8.25% |
| Sales Tax Rate by Utility | |
| Electric Power (does not apply to manufacturing companies) | 8.25% |
| Natural Gas (does not apply to manufacturing companies) | |
| In City | 8.25% |
| Out of City | 6.75% |
| Fuel Oil | |
| Water | No |
| Sewer | No |
| Non- Hazardous Waste Disposal | |
| In City | 8.25% |
| Out of City | 6.75% |
| Machinery & Equipment Subject to Sales/Use Tax | ||
| Gregg County | Harrison County | |
| Production | No | No |
| Non-production | Yes | Yes |
| Pollution Control | No | No |
| Office Furniture/Fixtures/Equipment | Yes | Yes |
| Telephone Sales Tax Rates (State and Local Combined) | |
| Local Area | 8.25% |
| Long Distance In State | 8.25% |
| Long Distance Out of State | 8.25% |
| Sales/Use Tax (Yes or No) On | ||
| Office Building Construction Materials | Yes | Yes |
| Industrial Building Construciton Materials | Yes | Yes |
| Manufacturers' Raw Materials | No | No |
| Standard Software | No | No |
| Custom Software | No | No |
| Intangible Property | |
| Describe What is Subject to Tax Rate (e.g., Accounts Receivable, Capital Stock) | Yes; All business assets |
| Basis & Rate | See millage rates below |
| Stock Bond Transaction Fee (Yes or No, if Yes, List Rate) | No |
|
2012 Real & Personal Property Tax Rates per $100 |
||||||
| City Millage | ||||||
| Longview | 5.009 | 5.009 | 5.009 | 5.009 | 5.009 | 5.009 |
| County Millage | ||||||
| Gregg County | 2.625 | 2.625 | 2.625 | 2.625 | 2.625 | |
| Harrison County | 3.169 | 3.169 | ||||
| School Millage | ||||||
| Longview ISD | 15.13 | 15.13 | ||||
| Pine Tree ISD | 15.11 | 15.11 | ||||
| Spring Hill ISD | 16.70 | 16.70 | ||||
| Hallsville ISD | 13.90 | 13.90 | ||||
| Kilgore ISD | 13.092 | 13.092 | ||||
| Special District Millage | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Millage | 22.764 | 22.744 | 24.334 | 20.726 | 22.078 | |
| Assessment Ratio (%) | 100% | 100% | 100% | 100% | 100% | 100% |
| Effective Rate per $100 | 2.2764 | 2.2744 | 2.4334 | 2.0726 | 2.2078 | |
| State Property Tax Effective Rate per $100 | |
| Real Property (land/building) | No |
| Personal Property (machinery/equipment) | No |
| Subject to Personal Property Tax (Yes or No) | Gregg County | Harrison County |
| Production Machinery & Equipment | Yes | Yes |
| Non Production Machinery & Equipment | Yes | Yes |
| Pollution control | No | No |
| Inventory | Yes | No |
| Raw Materials | Yes | No |
| Work in Progress | Yes | No |
| Finished Goods | Yes | No |
| Freeport Legislation | No | Yes |
| Applicable to Warehousing | No | Yes |
| Applicable to Manufacturing | No | Yes |
| Goods stored in a Public Warehouse | No | Yes |
| City/County Option to Allow Freeport (Yes or no) | No | Yes |
| Office Furniture-Fixtures | Yes | Yes |
| Computer Equipment | Yes | Yes |
| Workstations | Yes | Yes |
| Telephones | Yes | Yes |
| Furniture | Yes | Yes |
| Company Vehicles | Yes | Yes |
| Standard Software | No | No |
| Custom Software | No | No |
| Homestead Exemption - Jurisdictions | Applicable Rule |
| City | None |
| County | |
| General | (Appraised value-20%) x tax rate |
| Road & Bridge | (Appraised value -20%-$3,000) x school tax rate |
| School Districts | |
| Longview | (Appraised value-$15,000) x tax rate |
| Pine Tree | (Appraised value-20% -$15,000) x school tax rate |
| Spring Hill | (Appraised value-15%-$29,000) x school tax rate |
| Hallsville ISD | (Appraised value-20%-$15,000) x school tax rate |
Welcome to Longview, Texas, in the beautiful piney woods of Northeast Texas!
Longview is a prime location for business relocation, expansion and development.
Longview Economic Development Corporation
410 North Center Street
Longview, Texas 75601
(800) 952-2613 Toll Free
(903) 753-7878 Office
(903) 753-3646 Fax
Info@LongviewUSA.com
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