The 2026 tax rate
A $180.8 million question in Lavaca County’s 2026 tax calculation.
We believe Lavaca County counted $180.8 million in mineral value as “new property” when it should not have. That makes the no-new-revenue (NNR) rate higher.
Removing that amount brings the combined NNR rate down to $0.5744, compared with the adopted $0.6041. Taxpayers are organizing a legal challenge to ask a court to review the calculation.
Our calculation assumes the full mineral amount was counted incorrectly. A court has not decided that question.
What changed this year?
This was not the practice in 2023–2025.
According to our review, the County did not add mineral value this way in those years. Doing so in 2026 reduces the existing-property tax base used in the NNR calculation and puts upward pressure on the rate.
Why a smaller tax base means a higher rate →Before the legal challenge
The concern was raised before the vote.
A taxpayer first raised questions 13 days before adoption and continued asking for a review. The judge’s reply pointed to the published records, but did not explain why the mineral amount qualified as new property.
See how we got here →What does it mean to be a plaintiff?
You would be a property owner bringing the challenge to court. A lawyer will explain eligibility, responsibilities, and the protections Texas law may provide.
Learn what being a plaintiff means →The legal team
The lawsuit will be filed and prosecuted by a team of lawyers led by Trent Nichols and the Law Offices of Trent Nichols, PLLC.
Help with the cost of the case →