Vehicle inventory tax · 2025 rates for 2026 sales
Culberson County VIT rates
5 taxing units, each with its 2025 adopted rate from the Texas Comptroller. The ones that tax the lot add up to its vehicle inventory tax (VIT) rate, the rate behind the 2026 unit property tax factor (UPTF).
- County rate, per $100
- Not reported
- Taxing units listed
- 5
- Rate year
- 2025
- Applies to sales in
- 2026
Culberson County's own rate wasn't reported to the Comptroller for 2025, so it isn't in the tables. Get it from the county tax assessor-collector and enter it in the calculator, which shows no tax until it has that rate.
Which units tax the lot?
The county, the school district, the city if the lot is inside city limits, and any special districts covering the address. The rate files can't show which special districts cover an address; the Culberson appraisal district's property record for the lot lists every unit. Find its site in the Comptroller's appraisal district directory.
Every taxing unit
5 in Culberson County · check the ones that tax the lot
County 1
| Taxing unit | 2025 rate in dollars per $100 |
|---|---|
| Report the rate · Corrections log | Not reported |
Cities 1
Check the city only if the lot is inside its city limits.
| Taxing unit | 2025 rate in dollars per $100 |
|---|---|
| Report the rate · Corrections log | Not reported |
School districts 1
Every lot is in exactly one school district.
| Taxing unit | 2025 rate in dollars per $100 |
|---|---|
| 0.9600 |
Special districts 2
Utility districts (MUDs), emergency services, hospital, college, water, drainage and other districts. Most cover only part of the county.
| Taxing unit | 2025 rate in dollars per $100 |
|---|---|
| Report the rate · Corrections log | Not reported |
| Report the rate · Corrections log | Not reported |
Source: Texas Comptroller of Public Accounts, 2025 Rates and Levies, files dated January 28, 2026: 2025 adopted rates, used for 2026 sales. Subject to change, per the Comptroller.
Official guidance: Texas Comptroller, Vehicle Inventory Tax (VIT) (revised 3/2026).
General information, not tax advice; the county tax assessor-collector and appraisal district have the final word.