Taxes

The 2017 budget will raise more revenue from property taxes than last year's budget by an amount of $538,448, which is a 2.97 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $227,085.

Property Tax Rate Comparison


                    

Tax Year 2017          Tax Year 2016


Property Tax Rate:         $0.31680/100                 $0.33179/100
Effective Tax Rate:         $0.31119/100                 $0.32388/100
Effective Maintenance & Operations Tax Rate:
                                        $0.17184/100                 $0.17328/100
Rollback Tax Rate:        $0.31681/100                 $0.33572/100
Debt Rate:                      $0.13359/100                 $0.14858/100

Total debt obligation for City of West University Place secured by property taxes:
$61,097,269.

Property Taxes


City Tax:
  • Current tax rate: $0.316800 per $100 of value
  • Homestead exemption: None
  • Over-65 exemption: $185,000
  • Disabled exemption: $185,000
  • Contact Info: 713-368-2000; according to the Tax Assessor

Area Sales Taxes


  • City sales tax rate: 1%
  • Metropolitan Transit Authority sales tax rate: 1%
  • State sales tax rate: 6.25%
  • Combined sales tax rate: 8.25%

Area Jurisdictional Taxes


Please check with the other jurisdictions for their property tax information. West University Place residents and businesses will also pay taxes to the following taxing jurisdictions:
  • Houston Independent School District
  • Harris County
  • Harris County Flood Control District
  • Port of Houston Authority
  • Harris County Hospital District
  • Harris County Department of Education
  • Houston Community College District

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 15 County Tax Offices. The County also accepts on-line payments by credit card or e-check on their website. 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 your tax bill by December 31.

Exemptions


The city does not offer a homestead exemption to property owners other than those over 65 or disabled. If you qualify, you should to make application (PDF) to the Harris County Appraisal District. The Appraisal District provides information about exemptions to all other taxing jurisdictions in Harris County. Read more about the new policy on homestead exemptions (PDF).

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 visit their website.


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
79%
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
11%
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 4 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 8% a year. 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 Truth in Taxation (PDF) annually. It is also available on the State Comptroller's website or by calling toll free 800-252-9121.

The State Comptroller publishes Taxpayer Rights, Remedies, and Responsibilities (PDF) annually. It is also available on the State Comptroller's website or by calling toll free 800-252-9121.