Tax Rate

[Information includes tax calendar, notice of tax hearings, Effective Tax Rate and Rollback Rate calculations, and other misc. tax rate data]

Tax Rate is adopted in September or October after receipt of property values from the Harris County Appraisal District.

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 1st in conformity with Subtitle E. Texas Property Tax Code, on the assessed value listed as of the prior January 1st 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 1st 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 1st. 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.  

 

Tax Collection  

Billing and collection of taxes are performed by the Harris County Tax Assessor-Collector’s Office. For information about your tax bill, please visit www.hctax.net.   

FY 2016-2017