Legislation Details

File #: 25-7044    Version: 1 Name:
Type: Tax Rates Status: Passed
File created: 10/23/2025 In control: Commissioners Court
On agenda: 11/4/2025 Final action: 11/4/2025
Title: Ratification of the No New Revenue ("NNR") tax rate for Harris County.
Attachments: 1. 040 - County Tax Rate Ratification 2025 - Final.pdf
Primary Department: Management and Budget
Primary Department Head/Elected Official: Daniel Ramos

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

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

Request Summary (Agenda Caption):
title
Ratification of the No New Revenue ("NNR") tax rate for Harris County.
end

Background and Discussion:
A 2025 property tax rate for Harris County was not adopted by the date set out in the Texas Tax Code, Section 26.05(a). As a result, the rate has defaulted to the No New Revenue ("NNR") tax rate effective November 2, 2025. Pursuant to procedures outlined under Section 26.05(c) of the Texas Tax Code, Commissioners Court is required to formally ratify the NNR rate within 5 days of its establishment.

The following 2025 tax rates are presented for ratification.

2025 Tax Rates per $100
Harris County
Maintenance & Operations (M&O)
.33696
Debt Service (I&S)
.04400
Total Tax Rate
.38096


With the Flood Control District, Port of Houston Authority and Hospital District tax rates that were adopted by the Commissioners Court on September 18, 2025, the combined tax rate per $100 of taxable value will be:


2025 Tax Rates per $100
Harris County
Flood Control
Port of Houston
Hospital District

Combined
Maintenance & Operations (M&O)
.33696
.03826
n/a
.17876
.55398
Debt Service (I&S)
.04400
.01140
.00590
.00885
.07015
Total Tax Rate
.38096
.04966
.00590
.18761
.62413


Expected Impact:



Alternative Options:



County Strategic Plan Goal: N/A
County Strategic Plan Objective: N/A
Justice/Safety Initiativ...

Click here for full text