4. The tax-rate increase¶
Figure 5. Combined rate by entity. Commissioners Court sets all four rates; Harris Health's M&O rate is proposed by its board.
| Entity (tax year 2026 = FY27) | 2025 adopted | 2026 no-new-revenue | 2026 voter-approval (max w/o election) | 2026 adopted | At maximum? |
|---|---|---|---|---|---|
| Harris County (M&O 0.36396 + debt 0.05354) | 0.38096 | 0.38667 | 0.41750 | 0.41750 | Yes |
| Flood Control District | 0.04966 | 0.04955 | 0.05266 | 0.05266 | Yes |
| Port of Houston Authority | 0.00590 | 0.00592 | 0.00603 | 0.00603 | Yes |
| Harris Health (hospital district) | 0.18761 | 0.18692 | 0.23917 | 0.19528 | No |
| Combined | 0.62413 | 0.62906 | 0.71536 | 0.67147 (+7.6%) |
Table 3. Source: Harris County Tax Office, 2026 Tax Rate Calculation Worksheets (Form 50-856), lines 4, 27/28, 69 and 49; FY27 Vol. I v3 p. 14; adopted rates per Commissioners Court 9/17/2026. Earlier news reports of a 0.41934 county maximum reflect the July certified estimate; the final worksheet is 0.41750.
What the rate buys. The statutory notice in the budget book states the budget will raise $210.7M (+8.1%) more property-tax revenue than last year's budget, of which $54.4M comes from new property. Yet the posting's own tables show M&O revenue rising from $2,223.4M to $2,423.0M (+$199.6M, +9.0%; $42M of it TIRZ pass-through) and debt-service revenue from $312.7M to $359.5M (+$46.9M), a combined $246.5M (+9.7%); the $35.8M gap to the $210.7M notice figure is not explained in the document and needs a county reconciliation (different bases, levy versus collections, or a later update are all possible). Debt-service revenue rises 15% because FY26's debt rate was held down by three one-time adjustments ($18M from an anticipated asset sale, higher beginning cash, and a lower Flood Control contribution) and because $349M of road and improvement bonds were issued in FY26. A $12M "debt buy-down" from non-general-fund sources was added on Sept. 8 to shave the debt rate.
Homeowner impact. The average residential homestead's appraised value rose from $394,375 to $402,489. After the county's 20% homestead exemption, the county-only bill rises from $1,202 to $1,344 (+11.8%). Including Flood Control, Harris Health and the Port, OMB's estimate for the average homestead is about $193 a year more (+9.8% on a bill of roughly $1,970). Homesteads whose appraisal rose less than average, or that qualify for the senior/disabled exemption ($336,000), see smaller increases; owners of commercial and non-homestead property pay the full rate change on their full value change.
Votes. Sept. 8, 2026: proposed rates and amendments advanced 3-2 (Ellis, Garcia, Briones for; Hidalgo, Ramsey against) after more than 140 residents spoke. Sept. 17, 2026: county rate adopted 3-1 (Ramsey against; Hidalgo left the room, calling the vote symbolic); budget adopted 3-2 (Hidalgo, Ramsey against). Commissioner Ramsey proposed keeping the rate flat, which OMB said would require about $243M of cuts; Commissioner Garcia floated a rate about $24 a year lower per homeowner and a $15M give-back, then voted for the full rate. Because every rate is at or below the voter-approval rate, no election is triggered.