Sales Tax:

2009 Property Taxes:

City Tax:

Current tax rate:  $0.35875 per $100 of value

Homestead exemption:  None

Over-65 exemption:  $185,000

Disabled exemption:  $185,000

Contact Info: 713-368-2000 www.tax.co.harris.tx.us

School District:

Tax rate $1.15670 per $100 of value

Homestead exemption percent 20%

Homestead exemption $15,000

Over-65 or disabled exemption $15,000

Contact info:  713-368-2000 www.tax.co.harris.tx.us

County:

Tax rate $.63603 per $100 of value

Over-65 or disabled exemption amount $160,000

Contact info:  713-368-2000 www.tax.co.harris.tx.us

Houston Community College:

Tax rate $.092220 per $100 of value

Over-65 or disabled exemption amount $90,000

Contact info:  713-368-2000 www.tax.co.harris.tx.us

Example of overall tax rate:

How do I pay property taxes?

The Harris County Tax Office bills and collects the City’s property taxes.  Property taxes can be paid at any of the 16 County Tax Offices.  The County also accepts on-line payments by credit card or e-check on their web site www.hctax.net.  Additionally, tax bills can be paid by telephone with a credit card by calling 713-368-CARD (2273).  For information or help with paying your property tax call 713-368-2000.

When is the deadline for payment?

The deadline for paying your property taxes is January 31.  Taxes that remain unpaid on February 1 are considered delinquent and penalty and interest charges are added to the original amount.

Since the failure to receive a tax bill does not affect the validity of penalty or interest, we strongly recommend contacting the County if you have not received you tax bill by December 31.

Exemptions:

Since most of the properties in West U are residential, the City does not offer a homestead exemption.  Other taxing entities do offer the homestead exemption so, if you qualify, you should to make application to the Harris County Appraisal District.  The Appraisal District provides information about exemptions to all other taxing jurisdictions in Harris County. 

West U offers an over-65 homestead exemption for our seniors in the amount of $185,000.  The City also offers a disability exemption in the amount of $185,000.

The Harris County Appraisal District:

For questions concerning property valuations, exemptions, changes of ownership and mailing address, please contact the Harris County Appraisal District at 713-957-7800 or click here:  www.hcad.org.

Collection of Delinquent taxes:

Taxes unpaid after January 31 incur penalty and interest as shown in the table below:

			Penalty		Interest		Total
	If paid by Feb 28		6%		1%		7%
	If paid by Mar 31		7%		2%		9%
	If paid by Apr 30		8%		3%		11%
	If paid by May 31		9%		4%		13%
	If paid by Jun 30		10%		5%		15%
	If paid by Jul 31		12%		6%		18%

In July an additional 15% is incurred to cover the cost of collection.  After July interest continues to accrue at the rate of 1% per month.  The City employs the law firm of Linebarger Goggan Blair & Sampson, LLP to collect delinquent taxes.

Over-65 or Disabled installment payment and tax deferral:

The Texas Property Tax Code provides that taxpayers who are disabled or over 65 years old may pay their property taxes in four equal installments.  The installment due dates are January 31, March 31, May 31 and July 31.

Over-65 or disabled taxpayers can also defer collection of delinquent taxes on property owned and occupied as a homestead.  A tax lien remains on the property, and interest accrues at a rate of eight percent a year, instead of the twelve percent rate provided by law.  To obtain a deferral, an affidavit must be filed with the Chief Appraiser of the Harris County Appraisal District.

Further Information:

The State Comptroller publishes Taxpayer Rights, Remedies, and Responsibilities annually.  The full text and a downloadable version can found at:  http://www.window.state.tx.us/taxinfo/proptax/remedy08/ or call toll free 1-800-252-9121.