Property Tax
Multiple Taxing Entities Mean Multiple Tax Lines
Upshur County property owners may owe taxes to several different groups at once — the county, a school district, a city, and special districts.
Your total property tax bill can have several lines on it. Each line comes from a different group that is allowed to tax your property. These groups are called taxing entities.
In Upshur County, those groups can include the county itself. They can also include a school district — such as Gilmer, Big Sandy, Ore City, Union Hill, Harmony, New Diana, Union Grove, Gladewater, or Pittsburg ISD. Which school district depends on where you live. If you live inside a city, the city taxes you too. Kilgore Junior College District and one of two Emergency Services Districts (ESD #1 or #2) may also apply.
The Upshur Appraisal District sets the value of your property. Every taxing entity uses that same value. But each group's own board sets its own tax rate.
Want to see the current rates? Check the Texas Comptroller's county directory online. You can also call the appraisal district.
Source to confirm: Texas Comptroller — Upshur County Directory