County tax profile · 2026 · Census ACS + IRS data

Property Tax & Income in Upton County, Texas

Upton County has an effective property tax rate of 1.08%. On the median home value of $109,000, that's roughly $1,177 per year. Median household income is $49,167.

Effective Property Tax Rate1
1.08%
median tax $1,177 ÷ median home $109,000
Median Home Value1
$109,000
owner-occupied
Median Household Income1
$49,167
per-capita $28,892
Est. Annual Tax on Median Home1
$1,177
at 1.08% effective rate

What you'll pay, at a glance

Property taxes are the largest local tax most homeowners pay. The effective rate measures the real tax bill as a share of home value — a more useful number than the nominal “mill rate,” because assessment practices vary county to county.

MetricUpton CountyTexas (state context)
Effective property tax rate11.08%1.18%
Median home value1$109,000
State income tax3No state income taxNo state income tax
State sales tax38.20% combined8.20% combined

How this is calculated

The effective property tax rate is the median real-estate tax bill divided by the median home value — both for owner-occupied homes, from the U.S. Census Bureau's American Community Survey (ACS 5-year estimates)1. Median income is also from the ACS1. Federal and state income-tax figures use IRS2 and Tax Foundation3 data.

About Upton County, TX

In Upton County, Texas, buying a home costs far less than in many parts of the country: the median home value sits at $109,000, and the median annual property tax bill comes to $1,177. That works out to an effective rate of 1.080%, which lands below Texas's statewide median of 1.183% and places the county at 165th out of 250 counties statewide for property tax rate. Nationally, though, the picture shifts — the U.S. median effective rate is 0.794%, so buyers here pay a higher share of home value in taxes than the country as a whole. Rankin, the county's principal town, anchors this market. Household income averages $49,167, with per-capita income at $28,892. Low purchase prices keep entry costs down, but the tax rate still runs above the national figure, an important trade-off for anyone weighing a move here.

Frequently asked questions

What is the property tax rate in Upton County, TX?
The effective rate is 1.08% — meaning the median tax bill equals about 1.08% of the median home value.
How much are property taxes on a median home?
On the median home ($109,000), the estimated annual bill is about $1,177.
Is Upton County's rate high or low?
Compare it to the state median of 1.18% and the national average near 1.1%.
How does the effective rate differ from my mill rate?
A mill rate is the nominal levy per $1,000 of assessed value. The effective rate reflects what you actually pay after exemptions and assessments — it's the median tax bill as a share of median home value, so it better predicts your real cost.
Will a reassessment raise my tax bill?
Not necessarily. If your home's assessed value rises, your bill can go up, but only if the mill rate and exemptions stay flat. Contact the Upton County assessor's office to review your current assessment.
Can I appeal my property tax assessment?
Yes. Most counties allow an appeal when you believe the assessed value exceeds the market value. File with the Upton County assessor within the local deadline, typically with comparable sales as evidence.
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.