Essay ·
October 6, 2026
Separate Capacity from Carrying Cost
Author
Clifton Harness
Date
October 6, 2026
Address
/harness-architecture/
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Which boundaries change the capacity and carrying cost of the site? Establish the parcel’s zoning jurisdiction and district, then identify every taxing unit that applies.
A city or zoning boundary does not supply the full property-tax bill. Texas properties can be taxed by counties, school districts, cities, and special districts, each with its own rate and taxable value rules. The Texas Comptroller explains these separate taxing units.
The animation below holds site size and land price constant to isolate the base zoning schedule. It models capacity and land basis; it does not calculate property tax. Read the parcel’s current tax record for the annual bill and the governing code for its development rights.
End of essay ·
Clifton Harness
·
October 6, 2026