The City's property tax is levied each October 1 on the certified assessed value as of January 1 for all real and personal property. Taxpayers have until January 31 of the following year to pay their tax bill before taxes become delinquent. Penalty and interest accrue automatically each month at the following rates on taxes remaining unpaid by the delinquency date:
|(Plus 20% for collections)|
*For August and thereafter, add 1 percent per month
The appraisal of property is the responsibility of the County Central Appraisal District. Appraisals are based on market value of as January 1 of the tax year. The City of Pearland resides within three counties, Brazoria, Harris and Fort Bend. Appraisals may be challenged through various appeals and, if necessary, legal action.
Questions regarding appraisal values should be directed to the appropriate Appraisal District in which your property resides.
The City’s tax rate for its Fiscal Year 2017/18, applied to valuations as of January 1, 2017 and payable in 2018 as determined by County Assessors, is $0.685059 per $100 of valuation. Total property tax rates for property owners within the City includes separate property tax rates from a number of jurisdictions based on which County and School District you reside in, including the City of Pearland, Pearland ISD, Alvin ISD, Brazoria County, Fort Bend County, Harris County, Brazoria County Drainage District #4, and in-city MUD’s, to name a few. Property tax amounts on individual taxes can vary from year to year based on changes in market value, and/or changes in the property tax rate in each jurisdiction listed above.
Tax Liability Calculation:
To determine your tax liability, multiply the value of your home by the current tax rate, then divide the result by 100. For example, a home valued at $100,000 would pay 2017 city taxes in the amount of $685.06 ($100,000 x $0.685059) / 100.
Following are the current property tax exemptions offered by the City of Pearland and/or the State of Texas. The following exemptions reduce the appraised value by the amount of the exemption:
|Exemption Type||Exemption Amount|
|Homestead||2.5% of appraised value - minimum $5,000|
|Over 65 Homestead*, Surviving Spouse of Over 65 Homestead||$40,000|
|Disabled Veteran, Surviving Spouse of Disabled Veteran||$5,000 to $12,000 depending on the percentage of disability|
Persons may not receive both a Disability and Over 65 exemption.
Persons can receive both a Homestead and an Over 65 or Disabled exemption.
The surviving spouse of an individual receiving an "Over 65" or "Disabled veteran" exemption may be eligible to continue receiving the exemption.
Exemption amounts will differ for each taxing entity.
*Property Tax Freeze - Taxes are frozen for taxpayers qualifying for the Over 65 Homestead or the Disabled Persons Homestead and their spouses as authorized and defined by the Texas Tax Code, Chapter 11. There are only two conditions that can increase the amount of the freeze (1) if there are improvements on the property beyond the normal maintenance and upkeep; and (2) if the property erroneously received an exemption to which it was not entitled in a prior year. Exemption forms are available from the appropriate Appraisal District.
What is a homestead tax ceiling?
It is a limit on the amount of taxes you must pay on your residence. If you qualify your home for an age 65 or older or disabled person homestead exemption for taxes, the taxes on that home cannot increase as long as you own and live in that home. The tax ceiling is the amount you pay in the year that you qualified for the age 65 or older or disabled person exemption. The taxes on your home may go below the ceiling, but not above the the amount of the ceiling. However, if you improve the home (other than normal repairs or maintenance), the tax ceiling may go higher because of the new additions. For example, if you add on a garage or game room to the house after you have established a tax ceiling, the ceiling will be adjusted to a higher level to reflect the value of that addition.
Collection of Property Taxes
The City contracts with Brazoria County for the billing and collection of property taxes. The County has offices located at the following locations for the collection of property taxes.
|2555 Cullen Parkway Pearland, Texas 77581||2337 North Galveston Pearland, Texas 77581|
Listed below are links to the various appraisal districts as well as the Brazoria County Tax office if more information is needed.