Legislation Details

File #: 25-3239    Version: 1 Name:
Type: Tax Rates Status: Passed
File created: 5/9/2025 In control: Commissioners Court
On agenda: 5/22/2025 Final action: 5/22/2025
Title: Request for approval of residence homestead exemptions from ad valorem taxes for Tax Year 2025 on behalf of Harris County, the Harris County Flood Control District, and the Harris County Hospital District dba Harris Health System.
Attachments: 1. Residence Homestead Exemption Orders
Primary Department: Tax Assessor-Collector
Primary Department Head/Elected Official: Ms. Annette Ramirez

Secondary Department: Choose an item.
Secondary Department Head/Elected Official:

Regular or Supplemental RCA: Regular RCA

Type of Request: Tax Rate

Project ID (if applicable):
Vendor/Entity Legal Name (if applicable):

MWBE Contracted Goal (if applicable):
MWBE Current Participation (if applicable):
Justification for 0% MWBE Participation Goal: N/A - Goal not applicable to request

Grant Indirect Costs Rate (if applicable):
Justification for 0% Grant Indirect Costs Rate (if applicable): N/A - Not a grant item

Request Summary (Agenda Caption):
title
Request for approval of residence homestead exemptions from ad valorem taxes for Tax Year 2025 on behalf of Harris County, the Harris County Flood Control District, and the Harris County Hospital District dba Harris Health System.
end

Background and Discussion:
For eligible property owners, Harris County currently provides a general homestead exemption equal to 20% of the appraised value of a residence, plus an additional exemption amount up to $320,000 for over 65 and older or disabled homeowners. The latest increase in the exemption for an over-65 or disabled homeowner occurred in 2024 when the Harris County Commissioners Court approved the exemption amount of up to $320,000.

This request seeks approval of the same exemption amount for over-65 or disabled homeowners as Tax Year 2024 due to the estimated average residential home value remaining relatively stable.

Expected Impact:
Approving the same exemption amounts that were approved for Tax Year 2024 will deliver the intended cost savings for over-65 and disabled homeowners for Tax Year 2025 due to the overall stability of average residential home value estimates.

Alternative Options:

County Strategic Plan Goal: 6. Help residents achieve housing stability.
County Strategic Plan Objective: V: Reduce eviction and foreclosure rates among re...

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