Lake LBJ property taxes: 2026 rates by community
Bottom line: Lake LBJ property taxes depend on which side of the lake the home sits on, because the county line runs down the middle of the lake. For 2026, the combined county, school and city rate runs from about 1.03% of taxable value in Kingsland (Llano County) to about 1.77% in Granite Shoals (Burnet County), before any emergency services or utility district rate.
In short
- Burnet County and Llano County split the lake down its center line.
- 2026 base rates run from about 1.03% (Kingsland) to about 1.77% (Granite Shoals).
- Most homes also pay an emergency services district (ESD) rate, and some pay a utility district (MUD) rate.
- A primary home gets a $140,000 school district homestead exemption, plus $60,000 more at age 65 or with a disability.
- Second homes do not get homestead exemptions, so they pay tax on the full appraised value.
What is the property tax rate in each Lake LBJ community?
Rates are per $100 of taxable value. The "base rate" adds the county, school district and city rates. Your school district depends on the exact address, so confirm it on the property's appraisal district record.
| Community | County | School district (confirm) | City | 2026 base rate |
|---|---|---|---|---|
| Kingsland (unincorporated) | Llano 0.25953 | Llano ISD 0.7693 | None | 1.02883 |
| Horseshoe Bay, Llano County side | Llano 0.25953 | Llano ISD 0.7693 | 0.26775 | 1.29658 |
| Sunrise Beach Village | Llano 0.25953 | Llano ISD 0.7693 | 0.26920 (proposed) | 1.29803 |
| Highland Haven | Burnet 0.3541 | Marble Falls ISD 0.8805 or Burnet CISD 0.8673 | 0.1611 | 1.3825 to 1.3957 |
| Horseshoe Bay, Burnet County side | Burnet 0.3541 | Marble Falls ISD 0.8805 | 0.26775 | 1.50235 |
| Granite Shoals | Burnet 0.3541 | Marble Falls ISD 0.8805 | 0.5339 | 1.7685 |
Burnet County's 0.3541 combines its general rate (0.3009) and special rate (0.0532). Llano County's 0.25953 is the 2025 adopted rate, which the county proposed keeping for 2026. Sunrise Beach Village's 0.26920 is the city's proposed fiscal 2027 rate, up from 0.11744.
What other districts add to the bill?
- Emergency services districts: Burnet County's eleven ESDs range from 0.0142 to 0.10 in 2026. Check the Llano CAD for Llano County ESD rates.
- Kingsland MUD: 0.166695 for homes inside the district.
- Central Texas Water Conservation District: 0.0057 in Burnet County.
What does that look like on a real bill?
Take a $750,000 second home in Granite Shoals with no exemptions: $750,000 ÷ 100 × 1.7685 = about $13,264 a year, plus any ESD rate. The same value in Kingsland at 1.02883 comes to about $7,716 before ESD or MUD.
Which exemptions lower the bill?
- School homestead: Texas school districts must exempt $140,000 of a primary home's value, plus $60,000 more for owners 65 or older or disabled.
- Horseshoe Bay: full-time residents may qualify for a 20% city homestead exemption.
- Deadline: the general deadline to file an exemption application is before May 1. Apply through the Burnet or Llano appraisal district. Neither charges a fee.
- After a flood: owners of damaged property can apply for temporary disaster relief through the Burnet CAD or the Llano CAD (Form 50-312).
Questions and answers
- Which county is my Lake LBJ home in?
- The Burnet and Llano county line runs down the center of the lake. Horseshoe Bay sits in both counties. Check the address on the Burnet CAD or Llano CAD property search.
- Do second homes on Lake LBJ get a homestead exemption?
- No. Homestead exemptions apply to your primary residence, so a weekend or second home pays tax on its full appraised value.
- What is the Llano ISD tax rate for 2026?
- Llano ISD adopted $0.7693 per $100 for 2026-27 on Aug. 24, 2026: $0.6519 for maintenance and operations and $0.1174 for debt.
- What is the Marble Falls ISD tax rate for 2026?
- The Burnet Central Appraisal District lists Marble Falls ISD at $0.8805 per $100 for 2026.
Questions about a specific Lake LBJ home?
Greg can walk you through what to check before you make an offer.
Talk with GregSources
Checked October 2026.
- Burnet CAD: 2026 adopted tax rates and exemptions
- Burnet CAD: Tax information
- Llano CAD: Adopted tax rates
- Llano ISD: Tax rate
- Llano County: 2026 tax rate hearing notice
- DailyTrib: Llano County adopts 2025 tax rate (Aug. 26, 2025)
- Sunrise Beach Village: Proposed city budget (Sept. 2026)
- City of Horseshoe Bay: Tax rates
- Texas Comptroller: Property tax exemptions
- Wikipedia: Lake Lyndon B. Johnson (county line)