Mariela Lovo OlREALTOR® Español
(214) 952-7518Coldwell Banker Realty

Denton County · TX

Property taxes in Little Elm, TX

By Mariela Lovo Ol, REALTOR® · Updated

Property taxes in Little Elm, TX add up the Town, Denton County, your school district and, in many newer communities, a PID or water district. Because those pieces change by address, two similar homes can carry very different bills.

Which taxing units are on a Little Elm bill?

Most homes pay the Town of Little Elm, Denton County and one of four school districts: Little Elm, Denton, Frisco or Aubrey ISD. A PID assessment, a MUD tax or a fresh water supply district tax is added where one exists.

The Denton Central Appraisal District values the home each year, and each unit sets a rate per $100 of taxable value.

What are the current rates?

These adopted rates are per $100 of value for fiscal 2025-26 (tax year 2025):

Town of Little Elm: $0.549901. Denton County: $0.185938. Little Elm ISD: $1.225200. Frisco ISD: $1.019400.

Denton ISD and Aubrey ISD set their own rates, which appear on the appraisal record for addresses they serve. Rates reset every fall, so confirm the current year for the exact property.

What exemptions can lower my bill?

File a residence homestead exemption once you own and live in the home. School districts must exempt $140,000 of a homestead's value, plus another $60,000 for owners 65 or older or disabled. The Town adds $10,000 exemptions for owners 65 and older and for disabled owners.

The general deadline is before May 1. If you buy after January 1, you may get the exemption for the rest of that year, as long as the prior owner did not claim it.

How much can my appraisal rise each year?

After your homestead qualifies, its appraised value cannot rise more than 10% a year, starting January 1 of the following tax year. A temporary 20% circuit breaker limit applies to some non-homestead property valued at $5,320,000 or less.

How do PIDs and water districts work?

A PID repays public improvements through an annual assessment, often for a set number of years, and you can often pay it off early. A MUD or water district levies a tax to repay infrastructure bonds. Little Elm's PIDs include Valencia on the Lake, Valencia PID No. 2, Spiritas Ranch, Spiritas East, Hillstone Pointe PID No. 2, Lakeside Estates PID No. 2 and the Rudman Tract.

Sellers must give you a written notice before you sign. See new construction in Little Elm for how this plays out in builder communities.

How do I protest my value?

The deadline is May 15 or 30 days after the appraisal district mails your notice, whichever is later. Bring recent sales of similar homes. Then plug the full combined rate into the mortgage calculator to check your payment.

Common questions

What is the property tax rate in Little Elm, TX?

For fiscal 2025-26 the Town's rate is $0.549901 per $100, Denton County's is $0.185938, and Little Elm ISD's is $1.225200. Your total depends on your school district and any PID or water district.

Does Little Elm offer a senior exemption?

Yes. The Town offers a $10,000 exemption for owners 65 and older and for disabled owners. School districts add a $60,000 exemption for those owners in addition to the $140,000 general school exemption.

Which Little Elm communities have PIDs?

The Town lists PIDs including Valencia on the Lake, Valencia PID No. 2, Spiritas Ranch, Spiritas East, Hillstone Pointe PID No. 2, Lakeside Estates PID No. 2 and the Rudman Tract. Ask for the notice and payoff amount before you buy.

Where do I file my homestead exemption?

File with the Denton Central Appraisal District. The general deadline is before May 1, and there is no fee.

Sources

  1. QuickFacts: Little Elm town, Texas, U.S. Census Bureau (read 2026-09-24)
  2. Little Elm, Texas, Wikipedia (read 2026-09-24)
  3. Geography of Little Elm, Little Elm Economic Development Corporation (read 2026-09-24)
  4. Property Tax Rates, Town of Little Elm (read 2026-09-24)
  5. Public Improvement Districts, Town of Little Elm (read 2026-09-24)
  6. About Us, Little Elm ISD (read 2026-09-24)
  7. Attendance Zones, Denton ISD (read 2026-09-24)
  8. Little Elm Location, Little Elm Economic Development Corporation (read 2026-09-24)
  9. Lewisville Lake Toll Bridge, Wikipedia (read 2026-09-24)
  10. DCTA home page, Denton County Transportation Authority (read 2026-09-24)
  11. Hill Lane Expansion: Traffic Route Shifts to Phase 2, Town of Little Elm (read 2026-09-24)
  12. Utility Service - Water, Town of Little Elm (read 2026-09-24)
  13. Paloma Creek, Texas, Wikipedia (read 2026-09-24)
  14. Trash, Recycle, & Bulk, Town of Little Elm (read 2026-09-24)
  15. Town of Little Elm home page (Quick Links: Residential CoServ Release), Town of Little Elm (read 2026-09-24)
  16. About, CoServ (read 2026-09-24)
  17. Little Elm Park, Town of Little Elm (read 2026-09-24)
  18. Lakefront Trail, Town of Little Elm (read 2026-09-24)
  19. The Cove at The Lakefront, Town of Little Elm (read 2026-09-24)
  20. The Lakefront at Little Elm, Lakefront Little Elm (Town of Little Elm) (read 2026-09-24)
  21. Spiritas Ranch, Centurion American (developer site) (read 2026-09-24)
  22. Valencia on the Lake, Centurion American (developer site) (read 2026-09-24)
  23. Communities: Union Park, Hillwood Communities (read 2026-09-24)
  24. Real Estate (flowage easements), U.S. Army Corps of Engineers, Lewisville Lake (read 2026-09-24)
  25. Lake Information, U.S. Army Corps of Engineers, Lewisville Lake (read 2026-09-24)
  26. Flood Insurance Rate Map (FIRM), Town of Little Elm (read 2026-09-24)
  27. Frisco Independent School District, Wikipedia (read 2026-09-24)
  28. Aubrey Independent School District, Wikipedia (read 2026-09-24)
  29. Local Schools, Little Elm Economic Development Corporation (read 2026-09-24)
  30. Property Tax Exemptions, Texas Comptroller of Public Accounts (read 2026-09-24)
  31. Property Tax Protests and Appeals, Texas Comptroller of Public Accounts (read 2026-09-24)
  32. Clear as MUD, Texas Real Estate Research Center at Texas A&M University (read 2026-09-24)
  33. Don't Piddle Around with PID Notices, Texas Real Estate Research Center at Texas A&M University (read 2026-09-24)
  34. NTTA home page (TollTag and ZipCash), North Texas Tollway Authority (read 2026-09-24)
  35. Choosing an Electric Plan, Public Utility Commission of Texas (read 2026-09-24)
  36. Home insurance guide, Texas Department of Insurance (read 2026-09-24)
  37. 5 Tips for Buying New Construction, Freddie Mac (read 2026-09-24)
  38. Contracts (promulgated forms), Texas Real Estate Commission (read 2026-09-24)
  39. Texas Public Schools (TXschools.gov), Texas Education Agency (read 2026-09-24)
  40. Why Texas, Office of the Texas Governor, Economic Development and Tourism (read 2026-09-24)
  41. Property Tax Rate (FY2026 rates by taxing entity: Denton County, Frisco ISD, Little Elm ISD), City of Frisco (read 2026-09-24)
  42. Valuing Property (homestead 10 percent limit; circuit breaker limitation), Texas Comptroller of Public Accounts (read 2026-09-24)
  43. Sales and Use Tax, Texas Comptroller of Public Accounts (read 2026-09-24)
  44. Texas Sales and Use Tax Rates – July 2026 (city rates), Texas Comptroller of Public Accounts (read 2026-09-24)
  45. Pool and Spa Requirements (Building Safety Division), Town of Little Elm (read 2026-09-24)
  46. Health and Safety Code Chapter 757 – Pool Yard Enclosures, Texas Legislature (via texas.public.law) (read 2026-09-24)
  47. Deep Soil Mixing Technology for Mitigation of Pavement Roughness (Report 0-5179-1), Texas Department of Transportation / Texas A&M Transportation Institute (read 2026-09-24)
  48. Little Elm ISD accountability overview, Texas Education Agency (TXschools.gov) (read 2026-09-24)
  49. Denton ISD accountability overview, Texas Education Agency (TXschools.gov) (read 2026-09-24)
  50. Frisco ISD accountability overview, Texas Education Agency (TXschools.gov) (read 2026-09-24)
  51. Aubrey ISD accountability overview, Texas Education Agency (TXschools.gov) (read 2026-09-24)

Last reviewed: 2026-09-24. Descriptions cover places and amenities, not the people who live there. We are committed to the Fair Housing Act.