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Texas has a long history as being a low tax, business-friendly state. It also has a wealth of natural resources, a common border with Mexico, one of the U.S.’s largest trading partners, and a growing consumer base in a nation where consumers fuel 70 percent of economic growth.

Because Texas has a comparably low per-capita tax rate (no state income tax or statewide property tax), both Lindale and Smith County are quite attractive from a tax perspective.

Local Taxes

Property Taxes:  Texas has no statewide ad-valorem property tax. Local governments and special taxing districts levy property taxes on real and tangible personal property. All property is appraised at full-market value, and taxes are assessed by local county assessors on 100% of appraised value

Property Taxes  Tax Rates 2019
Taxing Entity  
City of Lindale 0.470900
Smith County 0.345000
Lindale Independent School District (ISD) 1.360000
Tyler Junior College 0.199926
Emergency Service District #1 (Fire Service District) 0.067664
Total Property Tax Rate $2.4435

Note: Tax Rate is for properties within the city limits of Lindale.

Sales Tax: Maximum rate is 8.25% (exemptions for groceries, medicine, property for resale, manufacturing equipment, and many items used exclusively on farms and ranches for food production).

Sales Tax Rates
Taxing Jurisdiction Tax Rate
State of Texas 6.25 %
Smith County 0.50 %
City of Lindale 1.50 %
Total Sales Tax Rate $8.25 %

Note:  Tax Rate is for properties within the city limits of Lindale

State Taxes

The State of Texas has an assortment of taxes that may--or may not--be applicable, depending on the type of business. Listing of the various statewide taxes and rates.

Income Taxes

  • Texas does NOT have a Personal Income Tax

  • Texas does NOT have a Business Income Tax

Corporate Franchise Tax

The Corporate Franchise Tax is imposed upon all corporations and limited liability companies that do business in Texas, or that are chartered or authorized to do business in the state.

Corporations pay the greater of the tax on net taxable capital or net taxable earned surplus. Taxable capital is a corporation's stated capital (capital stock) plus surplus. Surplus means the net assets of a corporation minus its stated capital. For a limited liability company, surplus means the net assets of the company minus its members' contributions. State of Texas FAQ list for more information on the Corporate Franchise Tax, including the tax rates