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 Initiative (Goal 1):   Choose an item.

Infrastructure Initiative (Goal 2):  Choose an item.

Economy Initiative (Goal 3): Choose an item.

Health Initiative (Goal 4): Choose an item.

Climate/Resilience Initiative (Goal 5): Choose an item.

Housing Initiative (Goal 6): Choose an item.

 

Additional notes related to the Strategic Plan:

 

Prior Court Action (if any):

Date

Agenda Item #

Action Taken

 

 

 

 

Location:

Address (if applicable):

Precinct(s): Countywide

 

Fiscal and Personnel Summary

Service Name

 

 

 

Current Fiscal Year Cost

Annual Fiscal Cost

 

Labor

Non-Labor

Total

Recurring Expenses

Funding Sources

 

Existing Budget

 

 

 

 

Choose an item.

$

$

$

$

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$

$

$

$

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$

$

$

$

Total Existing Budget

$

$

$

$

Additional Budget Request (Requires Fiscal Review Request Form)

 

Choose an item.

$

$

$

$

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$

$

$

$

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$

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Total Additional Budget Request

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Total Funding Sources

$

$

$

$

Grants - Proposed Budget (For Grants Items only)

 

Labor

Non-Labor

Total

No. of Grant Years

Local Match Source - Existing Budget: Choose an item.

$

$

$

 

Local Match Source - Additional Budget Request: Choose an item.

$

$

$

 

Grant Funds Applied for/Awarded (Total)

$

$

$

 

Personnel (Fill out section only if requesting new PCNs)

 

Current Position Count for Service

-

-

-

-

Additional Positions Request

-

-

-

-

Total Personnel

-

-

-

-

 

Anticipated Court Date: 11/4/2025

Anticipated Implementation Date (if different from Court date): Click or tap to enter a date.

 

Emergency/Disaster Recovery Note: Not an emergency, disaster, or ARPA related item

 

Contact(s) name, title, department: Daniel Ramos, Executive Director, Office of Management and Budget

 

Attachments (if applicable): N/A