Tax Information
Texas community colleges do not receive state funding for these types of projects.
In nearly 100 years, TJC has requested voter approval for five bond issues, the most recent being in May, 2012.
Tax Impact
*2025 average taxable value of a homestead within the TJC Taxing District
Property values are determined by the Smith County Appraisal District and Van Zandt County Appraisal District, independent government agencies responsible for estimating the market value of properties in their respective counties each year.
In short, the college doesn’t control your home’s value; the real estate market and the counties appraisal process do. Find out more information at smithcad.org or vzcad.org.
TJC Bond and Tax Rate History
In its nearly 100-year history, TJC has sought and passed five bonds totaling $27.2 million. The last bond election for TJC was in 2012.
Over the past ten years, TJC has reduced its tax rate by 7.4 % from 0.20 (20-cents) in 2017 to 0.19 (19-cents) in 2026.
Bond Project Allocation
TJC’s educational programs focus on workforce development and regional economic growth.
These proposed projects are intended to facilitate both the growth of current educational programs and expansion to address new local job market needs for a skilled, job-ready workforce.
Voters 65+ or Disabled
If you qualify for an age 65+ or disabled person residence homestead exemption, the college taxes on your residence homestead cannot increase above your approved tax ceiling—as long as you own and live in the home and do not make any improvements/additions. The tax ceiling is the amount you paid in the year you qualified for the exemption. While your TJC taxes may decrease, they cannot increase above your tax ceiling.
You must apply for this exemption.
History of Fiscal Actions
Over the past decade, strategic refunding by TJC has resulted in savings of more than $9.7 million for taxpayers. TJC has consistently maintained an AA+ rating by Standard & Poor's Global.

