The county’s exclusive rate could rise to 41.934 cents per $100 of taxable value. The proposal is not yet approved, and Commissioners Court will vote on September 17.
Updated on August 21, 2026 to incorporate the rates discussed by Commissioners Court, new calculations for homeowners, and the hearing and voting dates.
Residents of Harris County could pay more on the portion of their property tax bill allocated to the county, flood control, the public health system, and the Port of Houston.
The FY2027 budget proposes roughly $3,096 million for the General Fund. To finance it, Harris County’s Office of Management and Budget calculated its revenue using a county rate of $0.41934 per $100 of taxable value.
The current Harris County rate is $0.38036. The change is still a proposal: Commissioners Court has not approved the 2026 budget or tax rates yet.
The county’s exclusive rate would rise to 41.934 cents
The proposal would raise the county’s exclusive rate from 38.036 to 41.934 cents per $100 of taxable value. The difference is 3.898 cents, equivalent to an increase of about 10.2% in the rate.
The budget uses the so-called voter-approval rate or VAR. The name does not mean that voters have already approved it: it represents, in this case, the maximum rate the Commissioners Court could adopt without calling an election to authorize a higher rate.
For the average primary home, valued at $402,489 in 2026, the county estimates that its exclusive tax would rise from approximately $1,202 to $1,350 annually after accounting for the 20% homestead exemption.
The difference would be about $148 per year, or $12.33 per month if spread over 12 months. This calculation does not include Flood Control, Harris Health, the Port of Houston, school districts, cities, or other districts that may appear on a bill.
The four discussed rates would total 68.177 cents
Commissioners Court also sets the rates for Harris County Flood Control District, Harris County Hospital District — which operates as Harris Health — and the Port of Houston.
The rates discussed on August 17 would total $0.681770 per $100 of taxable value, compared with the current combined rate of $0.62353.
| Entity | Current rate per $100 | Discussed rate for 2026 |
|---|---|---|
| Harris County | $0.38036 | $0.41934 |
| Flood Control District | $0.04966 | $0.05266 |
| Harris Health | $0.18761 | $0.20374 |
| Port of Houston | $0.00590 | $0.00603 |
| Total | $0.62353 | $0.68177 |
The budget also presents a maximum combined rate of $0.71720. That figure assumes Harris Health adopts its full VAR of $0.23917. However, the option proposed for Harris Health during the August 17 discussion was lower: $0.20374.
For that reason, 71.720 cents should be described as a maximum possible under all VARs, not as the combined rate that is currently proposed to be adopted.
A taxable value of $300,000 would pay about $175 more
The following table directly uses the taxable value, i.e., the amount subject to tax after applying the corresponding exemptions. It compares the four current rates with the four rates discussed on August 17.
| Taxable value | Current tax for the four entities | Tax under the discussed rates | Annual increase |
|---|---|---|---|
| $300,000 | $1,870.59 | $2,045.31 | $174.72 |
| $400,000 | $2,494.12 | $2,727.08 | $232.96 |
These examples keep the same taxable value to isolate the effect of the rates. The actual bill can also change if the property value increases or decreases, if an exemption is granted, or if the annual limit applicable to a homestead is adjusted.
The homestead exemption would reduce those examples
Harris County provides a 20% homestead exemption. If a home is assessed at $300,000 and qualifies for the full exemption, the value used for this simple calculation would be about $240,000.
On a home assessed at $400,000, the 20% exemption would reduce the example to an approximate taxable value of $320,000.
| Assessed home value | Value after 20% exemption | Current combined tax | Proposed combined tax | Annual increase |
|---|---|---|---|---|
| $300,000 | $240,000 | $1,496.47 | $1,636.25 | $139.78 |
| $400,000 | $320,000 | $1,995.30 | $2,181.66 | $186.36 |
The table assumes that the four entities apply the same taxable value and that the property receives the full exemption. It does not account for additional exemptions for seniors or disabled homeowners, individual caps, differing values among entities, or other adjustments that may appear on a real bill.
The General Fund budget would increase by about 12%
The proposal allocates roughly $3,096 million to the General Fund for the period from October 1, 2026 to September 30, 2027. The approved budget for the current fiscal year was about $2,769 million.
The difference is about $327 million, roughly 12%. Budget pressures include rising medical costs for employees and dependents, salary increases for public safety agencies, housing detainees outside the county jail, and reductions in temporary federal resources.
Harris County estimated on August 17 a shortfall of about $189 million before incorporating all pending budget measures. The proposed county rate, along with savings, additional revenues, transfers, and one-time resources, would reduce the remaining gap to about $13 million.
The use of nonrecurring revenues is also part of the debate. These include county property sales, interest transfers, and other resources that may be available this year, but not necessarily in future budgets.
Commissioners Court will vote on the rates on September 17
Commissioners Court will resume discussion of the rates and potential budget changes on Tuesday, September 8, 2026.
The public hearing on the proposed rates and the formal vote on the budget and the tax rates are scheduled for Thursday, September 17.
Residents can view meetings, submit comments, and sign up to speak via the official Commissioners Court portal.
The full documents, including rates, revenue projections, department expenses, and explanations of exemptions, are available in Harris County’s proposed FY2027 budget.
Until the vote on September 17, none of the rates included in these calculations should be presented as final. Commissioners Court can adopt lower rates or adjust allocations before approving the budget.
