How Harris County property tax is calculated
Harris Central Appraisal District (HCAD) values the home at 100% of market value on January 1, and in City of Houston, Houston ISD 8 units each apply their own rate per $100 to the value left after their own exemptions.[14][3][4] On a $325,000 home that is $6,943.17 with no exemptions, $4,385.23 as a homestead and $596.29 for an owner 65 or older; the biggest single line is City of Houston at $1,349.89.
| Taxing unit | Rate per $100 | Exempt | Taxable | Tax | Share |
|---|---|---|---|---|---|
| Harris County | $0.4175 | $65,000 | $260,000 | $1,085.50 | 24.8% |
| Harris County Flood Control District | $0.0527 | $65,000 | $260,000 | $136.92 | 3.1% |
| Port of Houston Authority | $0.0060 | $65,000 | $260,000 | $15.68 | 0.4% |
| Harris County Hospital District (Harris Health) | $0.1953 | $65,000 | $260,000 | $507.73 | 11.6% |
| Harris County Department of Education | $0.0048 | $65,000 | $260,000 | $12.47 | 0.3% |
| Houston City College (formerly Houston Community College) | $0.0988 | $55,250 | $269,750 | $266.52 | 6.1% |
| City of Houston | $0.5192 | $65,000 | $260,000 | $1,349.89 | 30.8% |
| Houston ISD | $0.8421 | $205,000 | $120,000 | $1,010.52 | 23.0% |
| Total | $2.1364 | $4,385.23 | 100% |
What property taxes pay for in Harris County
Houston ISD: 23.0% of a homestead bill, 39% without one (the $140,000 exemption cuts only the school line).[6][3] Largest non-school line: City of Houston, 30.8%.
Harris County property tax rates by area
The same $325,000 homestead costs $4,385 in City of Houston, $3,319 in Unincorporated Harris County, $5,246 in City of Pasadena.
| Area | Total rate per $100 | Tax | Effective rate |
|---|---|---|---|
| City of Houston, Houston ISD | $2.1364 | $4,385 | 1.35% |
| Unincorporated Harris County, Cypress-Fairbanks ISD (Lone Star College) | $1.8190 | $3,319 | 1.02% |
| City of Pasadena, Pasadena ISD (San Jacinto College) | $2.4483 | $5,246 | 1.61% |
| Taxing unit | Rate |
|---|---|
| Harris County | $0.4175 per $100 |
| Harris County Flood Control District | $0.05266 per $100 |
| Port of Houston Authority | $0.00603 per $100 |
| Harris County Hospital District (Harris Health) | $0.19528 per $100 |
| Harris County Department of Education | $0.004797 per $100 |
| Houston City College (formerly Houston Community College) | $0.098802 per $100 |
| City of Houston | $0.51919 per $100 |
| Houston ISD | $0.8421 per $100 |
| Total | $2.136359 per $100 (2.1364%) |
| Taxing unit | Rate |
|---|---|
| Harris County | $0.4175 per $100 |
| Harris County Flood Control District | $0.05266 per $100 |
| Port of Houston Authority | $0.00603 per $100 |
| Harris County Hospital District (Harris Health) | $0.19528 per $100 |
| Harris County Department of Education | $0.004797 per $100 |
| Lone Star College System | $0.1058 per $100 |
| Cypress-Fairbanks ISD | $1.0369 per $100 |
| Total | $1.818967 per $100 (1.8190%) |
| Taxing unit | Rate |
|---|---|
| Harris County | $0.4175 per $100 |
| Harris County Flood Control District | $0.05266 per $100 |
| Port of Houston Authority | $0.00603 per $100 |
| Harris County Hospital District (Harris Health) | $0.19528 per $100 |
| Harris County Department of Education | $0.004797 per $100 |
| San Jacinto College District | $0.154615 per $100 |
| City of Pasadena | $0.451989 per $100 |
| Pasadena ISD | $1.1654 per $100 |
| Total | $2.448271 per $100 (2.4483%) |
Rates for City of Houston, Houston ISD moved from $2.12522 to $2.136359 per $100 between the 2025 and 2026 tax years:
| Taxing unit | 2025 | 2026 | Change |
|---|---|---|---|
| Harris County | $0.38096 | $0.4175 | +0.03654 |
| Harris County Flood Control District | $0.04966 | $0.05266 | +0.003 |
| Port of Houston Authority | $0.0059 | $0.00603 | +0.00013 |
| Harris County Hospital District (Harris Health) | $0.18761 | $0.19528 | +0.00767 |
| Harris County Department of Education | $0.004798 | $0.004797 | −0.000001 |
| Houston City College (formerly Houston Community College) | $0.098802 | $0.098802 | no change |
| City of Houston | $0.51919 | $0.51919 | no change |
| Houston ISD | $0.8783 | $0.8421 | −0.0362 |
| Total | $2.12522 | $2.136359 | +0.011139 |
Harris County homestead and over-65 exemptions
On top of the state's $140,000 school homestead, local-option homesteads here are 20% (Harris County, Flood Control, Port, Hospital District, Dept. of Education, City of Houston, Houston ISD, Cy-Fair ISD); 17% (Houston City College); 8% (Lone Star College); 8% (San Jacinto College); 15% (City of Pasadena); 10% (Pasadena ISD), and the largest over-65 amount is $336,000 (Harris County, Flood Control, Hospital District, Dept. of Education).[6][7][4][8][9] Statewide rules and savings by county: homestead exemption Texas.
| Exemption | Amount |
|---|---|
| Local-option homestead 20% (Harris County, Flood Control, Port, Hospital District, Dept. of Education, City of Houston, Houston ISD, Cy-Fair ISD) | 20% (min $5,000) |
| Local-option homestead 17% (Houston City College) | 17% (min $5,000) |
| Local-option homestead 8% (Lone Star College) | 8% (min $5,000) |
| Local-option homestead 8% (San Jacinto College) | 8% (min $5,000) |
| Local-option homestead 15% (City of Pasadena) | 15% (min $5,000) |
| Local-option homestead 10% (Pasadena ISD) | 10% (min $5,000) |
| Over-65/disabled (Harris County, Flood Control, Hospital District, Dept. of Education) | $336,000 |
| Over-65/disabled (Port of Houston Authority) | $320,000 |
| Over-65/disabled (City of Houston) | $260,000 |
| Over-65/disabled (Houston City College) | $135,000 |
| Over-65/disabled (Lone Star College) | $75,000 |
| Over-65/disabled (San Jacinto College) | $140,000 |
| Over-65/disabled (City of Pasadena) | $50,000 |
| Over-65/disabled total school exemption incl. state $60,000 (Houston ISD) | $65,000 |
| Over-65/disabled total school exemption incl. state $60,000 (Cy-Fair ISD) | $75,000 |
| Over-65/disabled total school exemption incl. state $60,000 (Pasadena ISD) | $65,000 |
Due date and protests
Harris County bills are due on receipt and delinquent after January 31, with Texas penalties and interest from February.[10][12] A property tax protest goes to the HCAD Appraisal Review Board by May 15 or 30 days after your notice[13]. Harris Central Appraisal District takes protests through Texas Comptroller Form 50-132 Notice of Protest (HCAD iFile protest)[18][19]; test your comps in the property tax assessment appeal calculator and see property tax due dates.
Harris County homestead exemption by taxing unit
A Harris County homestead exemption is not one number: the school district takes $140,000 off, and most county and city units take a percentage of the value; at 65 the amounts jump. What each unit grants (HCAD, 2026):[4][6]
| Taxing unit | Homestead exemption |
|---|---|
| Harris County, Flood Control, Port, Hospital District, Dept. of Education, City of Houston, Houston ISD, Cy-Fair ISD | 20% (min $5,000) |
| Houston City College | 17% (min $5,000) |
| Lone Star College | 8% (min $5,000) |
| San Jacinto College | 8% (min $5,000) |
| City of Pasadena | 15% (min $5,000) |
| Pasadena ISD | 10% (min $5,000) |
| Taxing unit | Exemption |
|---|---|
| Harris County, Flood Control, Hospital District, Dept. of Education | $336,000 |
| Port of Houston Authority | $320,000 |
| City of Houston | $260,000 |
| Houston City College | $135,000 |
| Lone Star College | $75,000 |
| San Jacinto College | $140,000 |
| City of Pasadena | $50,000 |
| Houston ISD (school, incl. state $60,000) | $65,000 |
| Cy-Fair ISD (school, incl. state $60,000) | $75,000 |
| Pasadena ISD (school, incl. state $60,000) | $65,000 |
| Appraised value | Homestead saves a year | Homestead + 65 saves |
|---|---|---|
| $250,000 | $2,240 | $5,269 |
| $350,000 | $2,664 | $6,588 |
| $500,000 | $3,300 | $7,602 |
The homestead and over-65 exemptions are applied for at the Harris Central Appraisal District; amounts for other counties are on homestead exemption Texas.
What changed for 2026 in Harris County
Harris County's own rate rose from $0.38096 per $100 in 2025 to $0.4175 for 2026, while the City of Houston held at $0.51919 and Houston ISD fell from $0.8783 to $0.8421.[4][3] Four county-wide units (the county, Flood Control District, Hospital District and Port of Houston) plus the Department of Education appear on every Harris County bill, and Houston Community College now operates as Houston City College ($0.098802 for 2025).[4][5]
Harris County's over-65 exemptions are among the largest in Texas: $336,000 from the county, Flood Control and Hospital District and $260,000 from the City of Houston, so many seniors owe little beyond school tax.[4]
What Harris County homeowners typically pay
Census figures for 2024 put the median property tax paid by Harris County homeowners at $4,416 on a median home value of $301,700, an effective rate of about 1.46%.[16][17]
Compare Texas counties on the Texas property tax calculator or any county on the property tax calculator.
Frequently asked questions
What is the Harris County property tax rate?
It depends on the area: $2.1364 per $100 (2.14%) in City of Houston, Houston ISD for 2026, the sum of 8 taxing units.
How much is property tax on a $325,000 house in Houston?
About $4,385 a year with the homestead exemptions (2026 rates), or $6,943 without them.
What does a homeowner 65 or older pay in Harris County?
On a $325,000 home in City of Houston, Houston ISD, about $596 in the first year with the over-65 exemptions, before any school tax ceiling.
Sources
- Texas Tax Code §23.23 – Limitation on Appraised Value of Residence Homestead
- HCAD Encourages Homeowners to Take Advantage of Homestead Exemptions (news release)
- 2025 Tax Rates and Levies (school district, city, county, special district XLSX; version dated 01/28/2026)
- Jurisdictions (rates, homestead percent, over-65 and disabled amounts; data feed behind the page)
- Truth in Taxation – Notice of Adopted 2025 Tax Rate
- Texas Tax Code §11.13 – Residence Homestead
- Property Tax Exemptions
- Texas Tax Code §11.26 – Limitation of School Tax on Homesteads of Elderly or Disabled
- Appraisal and Tax Limitations
- Texas Tax Code §31.02 – Delinquency Date
- Texas Tax Code §1.06 – Effect of Weekend, Holiday, or Office Closure
- Texas Tax Code §33.01 – Penalties and Interest
- Texas Tax Code §41.44 – Notice of Protest
- Texas Tax Code §23.01 – Appraisals Generally
- Texas Tax Code §11.43 – Application for Exemption
- Table B25103: Mortgage Status by Median Real Estate Taxes Paid (American Community Survey 2024 1-year)
- Table B25077: Median Value (Dollars), owner-occupied housing units (American Community Survey 2024 1-year)
- HCAD Online Services (iFile Protest)
- Protests and Corrections (iFile and iSettle; ARB 2026 Hearing Rules)