Vehicle inventory tax · 2025 rates for 2026 sales

Wise County VIT rates

46 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
0.2175
Taxing units listed
46
Rate year
2025
Applies to sales in
2026

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 Wise appraisal district's property record for the lot lists every unit. Find its site in the Comptroller's appraisal district directory.

Every taxing unit

46 in Wise County · check the ones that tax the lot

County 1

County: 2025 adopted tax rates, in dollars per $100 of value
Taxing unit2025 rate in dollars per $100
Report or confirm · Corrections log0.2175
How the 0.2175 county rate adds up

Texas counties can levy up to three separate funds. Each has a maintenance & operations part (“M&O”, the day-to-day budget) and a debt part (“I&S”, interest and sinking, which pays off bonds). The county rate is the sum of all of them.

2025 county rate by fund, dollars per $100
FundM&ODebt (I&S)Total
General fund0.21750.00000.2175
Road & bridge0.00000.00000.0000
Farm-to-market roads / flood control0.00000.00000.0000
County total0.2175

Cities 13

Check the city only if the lot is inside its city limits.

Cities: 2025 adopted tax rates, in dollars per $100 of value
Taxing unit2025 rate in dollars per $100
0.469997
0.280986
0.690778
0.64366
0.33883
0.2000
0.3100
0.565713
0.6700
0.6000
0.3450
0.773667
0.471033

School districts 13

Every lot is in exactly one school district.

School districts: 2025 adopted tax rates, in dollars per $100 of value
Taxing unit2025 rate in dollars per $100
0.8670
1.0850
0.8942
0.6669
0.84302
0.8968
1.1269
1.1952
1.0841
1.0892
0.7575
0.9726
1.0317

Special districts 19

Utility districts (MUDs), emergency services, hospital, college, water, drainage and other districts. Most cover only part of the county.

Special districts: 2025 adopted tax rates, in dollars per $100 of value
Taxing unit2025 rate in dollars per $100
1.0000
Report the rate · Corrections logNot reported
0.0250
1.0000
1.0000
1.0000
0.6000
1.0000
1.0000
1.0000
Report the rate · Corrections logNot reported
0.106087
0.0300
0.1000
0.1000
1.0000
Report the rate · Corrections logNot reported
0.0300
0.007654

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.

Texas VIT basics and every other county