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Little Elm property taxes, by school district and water district

Property taxes

Little Elm property taxes, by school district and water district

On the same $425,000 house, two Little Elm addresses can owe about $1,400 a year apart, and two lines on the bill explain why.

By Albert Angarita, REALTOR® · Licensed in Texas · Updated Oct 2026

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Why one town has so many tax rates

A Texas property tax bill adds up every taxing unit that covers the address. Inside Little Elm town limits that means the town, Denton County and a school district. The town rate is the same everywhere in Little Elm, but four school districts serve parts of town: Little Elm ISD, Frisco ISD, Denton ISD and a small area of Aubrey ISD.

Then there are the neighborhoods with a Little Elm mailing address that sit outside town limits. Paloma Creek and Frisco Hills pay no town tax at all. They pay a water district instead, and some of those district rates are higher than the town's.

The town's own budget puts the average taxable single-family home at $424,264 for fiscal year 2026-27, so the examples below use a $425,000 home. I am a REALTOR, not a CPA, attorney or registered property tax consultant. For tax filings talk to a CPA, and for legal questions The Angarita Law Firm (<a href="https://angaritalaw.com">angaritalaw.com</a>) can help.

Tax year 2025

Combined rates and a $425,000 example

1.9610%
In town, Little Elm ISD. About $6,619 a year ($552 a month) with the school homestead exemption, or $8,334 without it.
Town $0.549901 + Denton County $0.185938 + Little Elm ISD $1.2252 per $100
1.9427%
In town, Denton ISD. About $6,567 a year ($547 a month) with the exemption, $8,257 without.
Town + county + Denton ISD $1.2069, the rate voters approved in Nov 2025
1.7552%
In town, Frisco ISD. About $6,033 a year ($503 a month) with the exemption, $7,460 without.
Town + county + Frisco ISD $1.0194
1.87% to 2.15%
Paloma Creek, outside town limits, Denton ISD. About $522 to $621 a month with the exemption, depending on which of five water districts covers the lot.
County + Denton ISD + Denton County FWSD 8A, 8B, 11A, 11B or 11-C, tax year 2025
1.6953%
Frisco Hills, outside town limits, Frisco ISD. About $5,778 a year ($482 a month) with the exemption.
County + Frisco ISD + Frisco West WCID $0.49
How we estimated
Each figure applies the $140,000 school homestead exemption only. The over-65 and disability exemptions, any water district exemptions and PID installments are not included, so check the appraisal record for your address.
Texava calculation from Texas Comptroller 2025 rates, Oct 2026
The pieces

What each line on the bill pays for

Town of Little Elm

$0.549901 per $100 for tax year 2025: $0.44139 for operations and $0.108511 for debt. The fiscal year 2026-27 budget proposes $0.549900, essentially the same rate, with more of it going to operations and less to debt.

Denton County

$0.185938 per $100 for tax year 2025. For 2026 the county published a proposed rate of $0.183394 and held its public hearing on September 22, 2026. Its notice put the average homestead's county tax at $949.39 for 2026.

School districts

School tax is the largest line. For tax year 2025 the Comptroller lists Little Elm ISD at $1.2252, Denton ISD at $1.2069, Aubrey ISD at $1.2249 and Frisco ISD at $1.0194. Look up the zoned district for the address before you compare two homes, and see our Little Elm ISD homes page.

Water districts outside town limits

Paloma Creek is served by five Denton County fresh water supply districts. Their 2025 rates ranged from $0.4775 (FWSD 8B) to $0.759 (FWSD 8A) per $100, with 11A at $0.575435, 11B at $0.7325 and 11-C at $0.73. Frisco Hills pays the Frisco West WCID at $0.49. See the Paloma Creek and Frisco Hills guides.

PIDs inside town

Newer communities such as Spiritas Ranch, Valencia, Hillstone Pointe and the Rudman Tract carry public improvement district installments on top of the rates above. The town notes that for some PIDs a share of the town's own tax is sent back to the neighborhood. Our MUD and PID guide explains how to find the installment.

Tax year 2026

What is changing on this fall's bills

Denton ISD went down

Community Impact reported on September 24, 2026 that Denton ISD adopted $1.1528 per $100, about 5 cents lower than the prior year, and estimated the median homeowner saves about $345.

Frisco ISD held steady

Frisco ISD's 2026-27 budget kept the rate at $1.0194, per Community Impact in June 2026.

Little Elm ISD

The district's financial facts page still listed $1.2252 as of September 2026. Check the 2026 statement for the final number.

A rough 2026 preview

With the proposed town and county rates and the school rates above, the same $425,000 home with a homestead exemption lands near $551 a month in Little Elm ISD, $533 in Denton ISD and $502 in Frisco ISD. These are estimates until every unit adopts and the bills arrive.

Exemptions

The rules that lower the bill

School homestead exemption

School districts must exempt $140,000 of a residence homestead's value. Owners 65 and older or disabled get another $60,000 off school taxes and a school tax ceiling. File with the Denton Central Appraisal District, which takes applications online, generally before May 1.

Little Elm's own senior exemption

The town offers a $10,000 exemption with a tax ceiling for homesteads of owners who are 65 or older or disabled. The town does not list a general percentage homestead exemption in its budget, so most owners under 65 get no town exemption.

The 10% cap is the seller's

Once a home qualifies as a homestead, its taxable value can rise no more than 10% a year plus new improvements. That cap ends when the owner changes. When you buy, the appraisal district can move the value to market, so budget from your price, not the seller's last bill.

Albert Angarita, REALTOR
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FAQ

Common questions

What is the property tax rate in Little Elm, TX?
For tax year 2025, homes inside town limits paid about 1.7552% in Frisco ISD, 1.9427% in Denton ISD and 1.9610% in Little Elm ISD before exemptions. The town's own rate was $0.549901 per $100. Check which school district serves the exact address first.
How much are property taxes on a $425,000 house in Little Elm?
With the $140,000 school homestead exemption, our tax year 2025 estimate runs about $503 a month in Frisco ISD to $552 a month in Little Elm ISD for an in-town home. Without an exemption it is about $622 to $695 a month. Ask your lender to escrow based on your purchase price.
Why are Paloma Creek taxes different from Little Elm?
Most of Paloma Creek is outside town limits, so it pays no town tax. Instead each section pays one of five fresh water supply districts, whose 2025 rates ran from $0.4775 to $0.759 per $100. Compare the full bill for the specific lot, not the ZIP code.
Does Little Elm have a homestead exemption?
The town offers $10,000 plus a tax ceiling for owners 65 or older or disabled. Every homeowner also gets the $140,000 school district exemption once they file with the Denton Central Appraisal District. File as soon as you own and live in the home.
Are Little Elm taxes higher than Frisco?
For a Frisco ISD home on the Denton County side, Frisco's 2025 combined rate was about 1.6309%, while a Frisco ISD home inside Little Elm was about 1.7552%. The gap comes mostly from the town rate. Run both on the same price before deciding, and see our <a href="/frisco-property-taxes">Frisco property tax guide</a>.
How do I protest my Little Elm appraisal?
In most cases you have until May 15 or 30 days after the appraisal district's notice, whichever is later. Bring sales of similar homes and photos of condition issues. Our <a href="/property-tax-protest-checker">property tax protest checker</a> compares your value with nearby homes.
Sources
  1. Texas Comptroller, 2025 property tax rates and levies (city, school district, county and special district files)
  2. Town of Little Elm, FY 2026-27 Proposed Budget Book (rates, average home value, senior exemption, PIDs)
  3. Denton County, Notice of Public Hearing on Tax Increase (2026 proposed rate $0.183394)
  4. Little Elm ISD, Quick Financial Facts (tax rate as of Sept 2026)
  5. Community Impact, Denton ISD lowers tax rate, saves median homeowners $345 (Sept 24, 2026)
  6. Community Impact, Frisco ISD approves pay increases, balanced budget (June 2026)
  7. Denton County FWSD 8-A, About the District (Paloma Creek)
  8. Texas Comptroller, Property Tax Exemptions
  9. Denton Central Appraisal District, Homestead Exemptions
  10. Texas Tax Code 23.23, limitation on appraised value of residence homestead
  11. Texas Comptroller, Property Tax Protests and Appeals
Little Elm guides

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