Tax Rate

  • In 1935 the voters of Harris County, Texas approved a maximum tax rate of $0.01 (one cent) per $100 valuation of property for Harris County Department of Education. Property taxes are levied by October 1 in conformity with Subtitle E. Texas Property Tax Code, on the assessed value listed as of the prior January 1 for all real and business personal property located in Harris County, Texas. Taxes are due upon receipt of the tax bill in October. On January 1 of each year, a tax lien attaches to property to secure the payment of all taxes, penalties, and interest ultimately imposed. Taxes become delinquent if not paid before February 1. On July 1 additional penalties and interest are imposed on unpaid taxes. Property tax revenues are considered available when they become due or past due and receivable within the current period.

    Appraised values are established by the Harris County Appraisal District (“HCAD”) of Harris County, Texas. Taxes are levied by the Department’s Board of Trustees based on the appraised values received from HCAD. Billing and collection of tax levies are performed by the Harris County Tax Assessor-Collector’s Office.

    The Department’s property tax rates, established in accordance with state law, are levied for use in financing the Department’s general government (maintenance and operations - “M&O”) expenditures. The Department does not have a debt service rate. Allowances for uncollectible taxes are based on historical experience in collecting property taxes. Uncollectible personal property taxes receivable are written off after ten years and real property taxes receivable are written off after twenty years.  

    HCDE saves taxpayers money with lowered tax rate  
    Harris County Department of Education is committed to operating in a fiscally conservative manner. Looking out for taxpayers, HCDE’s Board of Trustees voted to save taxpayers money by lowering the tax rate for the seventh consecutive year in  FY 2022. The continued lowering of the tax rate is possible due to a sound business model, strong internal controls and excellent business acumen by all division managers. For FY 2022 the Board of Trustees adopted a lower rate than  FY 2021.

    HCDE’s adopted tax rate is 0.004990 per $100 assessed property value for tax year FY 2021. For the average taxable value of a home in Harris County with a homestead exemption, or $184,303, the tax equates to $9.20 a year.

    Visit the Harris County Tax Office website for more information and assistance with Harris County Property Tax.

Additional Tax Information

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