Legislation Details

File #: 26-346   
Type: Agenda Item Status: Agenda Ready
File created: 9/18/2026 In control: Consent Agenda
On agenda: 10/8/2026 Final action:
Title: Approval Of Resolution Adopting Tax Rate And Levying Ad Valorem Taxes For Tax Year 2026
Sponsors: Jim Terry
Attachments: 1. Resolution And Ordinance, 2. Taxpayer Impact Statement, 3. Tax Rate Adoption Presentation 2026
Date Action ByActionResultAction DetailsMeeting DetailsVideo
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Office of the Superintendent of Schools

 

Office of Finance and Operations

 

title

Approval Of Resolution Adopting Tax Rate And Levying Ad Valorem Taxes For Tax Year 2026

body

 

To support the approved 2026-2027 budget and to make required expenditures, the Houston Independent School District (HISD) must adopt a tax rate that will provide revenue through the property tax as provided by law. The rate to be adopted must include the necessary revenue for payment of maintenance and operations expenses and for debt service. The rate of $0.8421 per $100 of taxable value is recommended as the HISD 2026 tax rate to be adopted by the School Board. This rate includes a maintenance and operations component of $0.6754 and a debt-service component of $0.1667.

 

Approval of this tax rate will allow the Harris County Tax Assessor-Collector to begin preparation of the 2026 tax bills. Revenue collected from taxes will be distributed to the General Fund and the Debt Service Fund.

 

Tax Rates

FY 2025-2026

FY 2026-2027

Change

Maintenance and Operations Tax Rate

$0.7116

$0.6754

($0.0362)

Interest & Sinking Tax Rate

$0.1667

$0.1667

$0.00

Total District Tax Rate

$0.8783

$0.8421

($0.0362)

 

The resolution and ordinance adopting the tax rate for 2026, and the taxpayer impact statement, are attached.

 

COST/FUNDING SOURCE(S):

None

 

 

STAFFING IMPLICATIONS:

None

 

 

 

THIS ITEM DOES NOT ESTABLISH, MODIFY, OR DELETE BOARD POLICY.

 

 

recommendation

RECOMMENDED:                     That the School Board approves property taxes being increased by the adoption of a tax rate of $0.8421 per $100 of taxable value, and approves the resolution and ordinance adopting the tax rate and levying ad valorem taxes for the year 2026 as reflected in the resolution, effective October 9, 2026.