Taxes

A Business-Friendly Environment

Lockhart’s taxes are low in comparison to our neighboring communities, creating an environment where businesses can grow and succeed. And as a type B community, a portion of our sales tax is dedicated to funds for economic development projects, furthering the growth and development of our community. 

Tax Rates

Entity

Rate

City of Lockhart

0.6842

Caldwell County

0.7430

Lockhart ISD

1.26236

Plum Creek Conservation District

0.0225

Plum Creek U.G.

0.0207

Total

2.73276

City of Lockhart

Sales Tax

  • City- 1.5%

  • County- 0.5%

  • State- 6.5%

Triple Freeport Tax Exemption

While many Texas communities tax business inventory at the same rate as land, buildings and equipment, the city of Lockhart grants the Triple Freeport Exemption from our three taxing entities: the City of Lockhart, Caldwell County, and the Lockhart Independent School District.

This exemption applies to goods, wares, ores and merchandise other than oil, gas and petroleum products (defined as liquid and gaseous materials immediately derived from refining petroleum or natural gas) and to aircraft or repair parts used by a certificated air carrier. To qualify for the Freeport Exemption, goods must leave the state of Texas within 175 days from the date they are brought into or acquired in the state.

The owner must file an application with the Chief Appraiser by April 30 of each year the exemption is sought. The Caldwell County Appraisal District provides information and the application for Freeport Exemptions.