Harris County property tax is the sum of rates set by every taxing unit your property sits in, applied to the taxable value the Harris Central Appraisal District assigns each January. The four countywide entities together charge about $0.5793 per $100 of taxable value under the most recently adopted (2025) rates, but your school district, city, and any special district add their own rates on top, and a typical combined rate inside Houston runs above $2.00 per $100. Because Texas has no state income tax, these local levies fund schools, roads, flood control, hospitals, and most of what local government does.
Who Taxes Your Property
Four county-level entities levy on every property in Harris County: Harris County government, the Harris County Department of Education, the Port of Houston Authority, and the Harris County Hospital District (operating as Harris Health System). Each adopts its rate independently every year.
Your bill then adds your independent school district, your city if you live inside city limits, and any special district such as a Municipal Utility District (MUD) that provides water, sewer, or drainage. All rates are stated in dollars per $100 of taxable value and stack together to form the combined rate shown on your bill.1Harris Central Appraisal District. Jurisdictions Before any taxing unit adopts a rate exceeding its no-new-revenue rate or voter-approval rate, state law requires public notice and a hearing.2Texas Comptroller of Public Accounts. Notice Requirements Rates are typically finalized in September, so next year’s rates aren’t set until late in the year.
Current Tax Rates
The most recently adopted (tax year 2025) rates for the four countywide entities:
- Harris County: $0.3810 per $100
- Harris County Hospital District (Harris Health): $0.1876 per $100
- Port of Houston Authority: $0.0059 per $100
- Harris County Department of Education: $0.0048 per $100
Those four total roughly $0.5793 per $100.3Harris County Tax Office. Tax Rate Information
School districts are the largest piece of most bills. Houston ISD’s 2025 rate is about $0.8783 per $100, Cypress-Fairbanks ISD charges roughly $1.0669, and Aldine ISD about $1.0340.1Harris Central Appraisal District. Jurisdictions Which district you fall in can swing your rate by $0.20 or more per $100. Add a city levy (the City of Houston runs around $0.55 per $100), and a Houston homeowner inside Houston ISD faces a combined rate near $2.01 per $100 before any special districts. MUD rates sometimes exceed $1.00 per $100 on their own, which can push the total considerably higher.
How Your Bill Is Calculated
Every property in Texas is valued as of January 1.4Texas Comptroller of Public Accounts. Property Tax Law Deadlines HCAD estimates market value using comparable sales and local market data. That market value is the starting point, not necessarily what you’re taxed on.
The 10-Percent Homestead Cap
If you have a homestead exemption on your primary residence, the taxable appraised value cannot rise more than 10 percent from the prior year, no matter how much the market value climbs.5State of Texas. Texas Tax Code 23.23 – Limitation on Appraised Value of Residence Homestead The cap begins the January after you first qualify and continues as long as you or your surviving spouse keeps the exemption. In a hot market, the gap between market value and capped value can grow large; in a flat market, the gap shrinks.
The Formula
Once HCAD sets your appraised value, your exemptions are subtracted to produce your taxable value. Divide that taxable value by 100 and multiply by your combined rate. A home with a $300,000 taxable value and a combined rate of $2.10 per $100 owes $6,300 before any credits or ceiling adjustments.
Exemptions That Lower Your Bill
Exemptions cut your taxable value directly, so they reduce the amount every taxing unit calculates against. Apply through HCAD using Form 50-114, with a Texas driver’s license or state ID showing the property’s address.6Texas Comptroller of Public Accounts. Residence Homestead Exemption Application Filing is free. The usual deadline is April 30, but late applications are accepted up to two years after the delinquency date for that tax year.
Residence Homestead
The baseline homestead exemption removes $140,000 from your taxable value for school district purposes.7State of Texas. Texas Tax Code 11.13 – Residence Homestead Harris County itself offers an optional 20-percent homestead exemption that applies to the county’s own levy.8Harris Central Appraisal District. Property Tax Exemptions for Homeowners Other taxing units may adopt additional optional exemptions of at least $5,000 or up to 20 percent of appraised value.
Over-65 and Disability
Homeowners who are 65 or older or who have a qualifying disability receive an additional $10,000 school district exemption on top of the general homestead.7State of Texas. Texas Tax Code 11.13 – Residence Homestead Other taxing units can adopt optional exemptions of at least $3,000. The disability exemption requires documentation from the Social Security Administration or a physician.9Harris Central Appraisal District. Disability Homestead Exemptions Information and Requirements
The over-65 exemption also triggers a school district tax ceiling. Your school taxes freeze at the amount you owed the first year you qualified; later rate increases or value increases cannot push them above that ceiling. The ceiling transfers to a surviving spouse who is 55 or older and continues to live in the home, and the same freeze applies to homeowners with disabilities.10State of Texas. Texas Tax Code 11.26 – Limitation of School Tax on Homesteads of Elderly or Disabled
Disabled Veterans
Veterans with a VA disability rating receive a partial exemption scaled to their rating. Veterans rated 100 percent or determined individually unemployable qualify for a complete exemption on their residence homestead and owe zero property tax on that home across every taxing jurisdiction.11Harris Central Appraisal District. Veterans Exemptions Surviving spouses of 100-percent disabled veterans or of service members who died on active duty may also qualify under rules that vary by circumstance. Surviving spouses of disabled veterans who don’t qualify for the full exemption can still claim a $5,000 exemption on one property they own.
Protesting Your Appraisal
HCAD mails a Notice of Appraised Value each spring to homeowners whose value increased, whose property is newly on the roll, or whose exemptions changed. For homestead properties, the notice is sent by April 1 or as soon after as practicable; for other property, the target is May 1. The notice shows your prior-year value, current-year value, exemptions, and protest instructions.
Your protest deadline is May 15 or 30 days after the notice was mailed, whichever is later.12Harris Central Appraisal District. Protest Deadline Is May 15 for Property in Harris County Filing costs nothing and doesn’t require a lawyer or consultant, though some homeowners hire agents on contingency.
Grounds
Two grounds carry most residential protests. You can argue your market value is too high by presenting recent comparable sales. Or you can argue unequal appraisal, meaning your property is valued higher than similar properties nearby even if all of them are above true market.13State of Texas. Texas Tax Code 41.41 – Right of Protest to Appraisal Review Board You get the lower result, so run both approaches. Other grounds include errors in the property description, denial of an exemption, and incorrect ownership records.
The Hearing
After filing, HCAD offers an informal conference with an appraiser to negotiate a value before any formal hearing. Most protests end here. Bring comparable sales, photos of condition issues, and repair estimates. If the informal conference doesn’t resolve it, your protest moves to the Appraisal Review Board, a citizen panel that hears both sides and issues a binding decision.14Texas Comptroller of Public Accounts. Appraisal Protests and Appeals You can appeal an ARB decision to district court, or pursue binding arbitration if the property’s value is $5 million or less.
Paying Your Bill
Bills go out in October and are due by January 31. Anything unpaid on February 1 is delinquent.15Texas Comptroller of Public Accounts. Paying Your Taxes The Harris County Tax Office takes payments online at myharriscountytax.com, by mail, by phone, and in person. Credit and debit cards carry a 2.40-percent convenience fee (minimum $1.00); e-checks are $0.50.16Harris County Tax Office. Payment Options
If your mortgage company escrows taxes, the lender pays the county directly. Confirm with your servicer before assuming you need to pay separately, and review the annual escrow analysis, since shortages and overestimates change your monthly payment.
Split Payment
Texas law lets taxing units authorize a split-payment plan: half by November 30 and the balance by June 30, with no penalty or interest.17Texas Comptroller of Public Accounts. Payment Options – Section: Split Payment Not every taxing unit in Harris County participates, so check with the Harris County Tax Office first.
Quarterly Installments for Seniors and Disabled Homeowners
Homeowners who are 65 or older, disabled, or the surviving spouse of a disabled veteran can split the bill into four equal installments due before February 1, April 1, June 1, and August 1. Notify the tax office in writing with your first payment that you’re choosing this plan. A missed installment triggers a 6-percent penalty on the unpaid portion, but the standard escalating penalty schedule doesn’t apply.18State of Texas. Texas Tax Code 31.031 – Installment Payments by Certain Taxpayers
Penalties for Late Payment
Delay gets expensive quickly. On February 1, a delinquent account picks up a 6-percent penalty plus 1-percent interest, for 7 percent of the unpaid tax. Each following month adds another 1 percent in penalty and 1 percent in interest.19State of Texas. Texas Tax Code 33.01 – Penalties and Interest By July 1, the penalty jumps to a flat 12 percent plus 6-percent cumulative interest, totaling 18 percent of the original tax.
Accounts still delinquent on July 1 can be referred to a delinquent tax attorney, which adds a collection penalty of up to 20 percent of all taxes, penalties, and interest owed.20State of Texas. Texas Tax Code 33.07 – Additional Penalty for Collection Costs The taxing unit must send a notice of delinquency between 30 and 60 days before July 1, so warning is given, but the window to act is short. Continued non-payment can lead to a lawsuit, and the taxing entities’ lien survives foreclosure.
A Note on Business Property
Harris County property taxes also apply to tangible personal property businesses use to produce income: furniture, equipment, inventory, computers, and vehicles owned on January 1. Businesses file a rendition on Form 50-144 by April 15, with a 30-day extension available upon written request.21Harris Central Appraisal District. Business Personal Property Businesses that skip the rendition often get HCAD-generated estimates that are harder to contest later.