Vehicle inventory tax · 2025 rates for 2026 sales

Harris County VIT rates

626 taxing units, each with its 2025 adopted rate from the Texas Comptroller. The ones that tax the lot add up to its vehicle inventory tax (VIT) rate, the rate behind the 2026 unit property tax factor (UPTF).

County rate, per $100
0.38096
Taxing units listed
626
Rate year
2025
Applies to sales in
2026

Which units tax the lot?

The county, the school district, the city if the lot is inside city limits, and any special districts covering the address. The rate files can't show which special districts cover an address; the Harris appraisal district's property record for the lot lists every unit. Find its site in the Comptroller's appraisal district directory.

Every taxing unit

648 in Harris County · check the ones that tax the lot

County 1

County: 2025 adopted tax rates, in dollars per $100 of value
Taxing unit2025 rate in dollars per $100
0.38096
How the 0.38096 county rate adds up

Texas counties can levy up to three separate funds. Each has a maintenance & operations part (“M&O”, the day-to-day budget) and a debt part (“I&S”, interest and sinking, which pays off bonds). The county rate is the sum of all of them.

2025 county rate by fund, dollars per $100
FundM&ODebt (I&S)Total
General fund0.336960.04400.38096
Road & bridge0.00000.00000.0000
Farm-to-market roads / flood control0.00000.00000.0000
County total0.38096

Cities 33

Check the city only if the lot is inside its city limits.

Cities: 2025 adopted tax rates, in dollars per $100 of value
Taxing unit2025 rate in dollars per $100
0.69803
0.4174
0.2710
0.7200
0.45661
0.514172
0.93802
0.336334
0.529226
0.51919
0.258171
0.205164
0.603444
0.814625
0.4250
0.7100
0.36355
0.570825
0.931988
0.670499
0.465586
0.6300
0.25514
0.464152
0.85013
0.569559
0.340896
0.3950
0.2293
0.34094
0.4464
0.37106
0.229441

School districts 25

Every lot is in exactly one school district.

School districts: 2025 adopted tax rates, in dollars per $100 of value
Taxing unit2025 rate in dollars per $100
1.0340
1.0072
0.9617
0.9690
1.2241
1.0669
0.9572
1.1389
1.2499
1.0700
0.8783
Report or confirm · Corrections log1.0737
1.1052
1.1171
1.0119
1.0641
1.2552
1.1722
1.1350
1.2552
1.0231
1.1369
1.002121
1.0629
1.0626

Special districts 567

Utility districts (MUDs), emergency services, hospital, college, water, drainage and other districts. Most cover only part of the county.

Special districts: 2025 adopted tax rates, in dollars per $100 of value
Taxing unit2025 rate in dollars per $100
0.4900
0.2790
0.4300
0.6740
0.6500
1.1100
0.5100
0.4400
0.4850
0.1800
0.3600
0.5600
0.4900
0.5000
0.4100
0.08315
0.3250
0.3250
0.3130
0.4600
0.5700
0.2750
0.2320
0.2454
0.2942
0.5380
0.2500
0.4900
0.2900
0.2325
0.2800
0.8600
0.8600
0.3500
0.3930
0.2470
0.5100
0.1030
0.3090
0.6600
0.3800
1.2500
0.3900
0.6150
0.7400
0.5200
0.2850
0.2300
0.3340
0.8800
0.4100
0.2125
0.4220
0.32825
1.3300
Report the rate · Corrections logNot reported
0.4400
0.2586
0.2500
0.7250
0.6700
0.004798
0.085145
0.0300
0.1000
0.1000
0.0300
0.0300
0.1000
0.099659
0.038831
0.1000
0.038078
0.0500
0.1000
0.0850
0.0500
0.0500
0.1000
0.0300
0.099814
0.1000
0.09824
0.1000
0.1000
0.1000
0.1000
0.098888
0.099995
0.0500
0.0842
0.1000
0.046106
0.04966
Report the rate · Corrections logNot reported
0.17145
0.4840
0.6555
1.5000
0.1200
0.5650
0.2600
0.18761
0.14345
0.1300
0.553829
1.0000
1.3500
1.2500
0.6800
0.2700
0.2500
0.6250
0.5700
0.7500
0.3740
0.2340
0.6950
0.5670
0.3075
0.3930
0.3530
0.8100
0.6350
0.5600
0.1000
0.545438
0.2800
0.3200
0.409477
0.8300
0.9260
0.2400
0.4000
0.6170
0.4300
0.5200
0.0300
0.4680
0.4400
0.32605
0.4800
0.7250
0.2500
0.6750
0.3000
0.5910
0.5690
0.4100
0.333509
0.6100
Report the rate · Corrections logNot reported
0.7400
0.4350
0.4150
0.5410
0.4000
0.4900
0.4490
0.3100
0.06877
0.1550
0.4600
0.42734
0.7400
0.6370
0.4500
0.2980
0.2400
0.3915
0.5400
0.6500
0.6300
0.5170
0.3600
0.3950
0.14944
0.8200
0.6800
0.5800
0.6800
0.5700
0.8400
0.3800
0.3800
1.3900
0.5800
0.36962
0.215464
0.8470
0.4500
0.4546
0.2500
0.18189
0.4100
0.6200
0.2150
0.4800
0.7200
0.8500
0.5700
0.3600
0.3600
1.3800
0.7500
0.7200
0.4450
0.6500
0.6200
0.3030
0.2400
0.3770
0.8700
0.5000
0.3900
0.5200
0.3800
0.3300
0.7100
0.9200
0.2199
0.5500
0.4300
0.3727
0.8000
0.4500
0.4150
0.6800
0.4800
0.4000
0.5700
0.6750
0.5400
0.1000
0.9200
0.6700
0.6400
0.4300
1.2000
0.8500
0.3450
0.3150
0.5570
0.5850
0.1539
0.1000
0.2750
Report the rate · Corrections logNot reported
0.5400
0.0920
0.2950
0.6400
0.3400
0.3700
0.1400
0.3600
0.5400
0.2900
0.6950
0.10465
0.0520
0.5200
0.3900
0.3700
0.5250
0.6600
0.6673
0.7550
0.3700
0.3850
0.4200
0.7000
0.5500
0.7750
Report the rate · Corrections logNot reported
0.7550
1.1700
0.7200
0.3100
0.5100
0.4300
0.6800
0.7200
0.6500
1.0000
0.7900
1.0100
1.1500
1.4000
1.3500
1.0600
0.8475
1.0200
Report the rate · Corrections logNot reported
0.4500
0.8000
Report the rate · Corrections logNot reported
0.9400
0.5100
0.9000
1.4158
1.2000
0.5300
0.7400
0.7000
1.4500
0.4450
0.8000
1.5000
Report the rate · Corrections logNot reported
0.8700
0.8750
0.9100
1.0000
1.0000
1.0000
1.0000
0.9350
1.0000
0.7600
0.8500
0.5972
0.7700
1.5000
1.0500
1.5000
1.5000
1.5000
Report the rate · Corrections logNot reported
0.8500
1.3500
0.6800
0.4400
1.1000
0.9500
1.5000
1.5000
1.5000
1.5000
1.3000
0.4900
1.3000
1.5000
1.4900
Report the rate · Corrections logNot reported
1.0700
1.1000
1.5000
1.1400
0.7500
1.2100
1.3500
1.5000
0.7800
1.4000
1.5000
1.1000
1.1000
1.1500
0.6000
1.1000
1.4500
0.8500
Report the rate · Corrections logNot reported
1.5000
1.5000
1.5000
1.5000
0.1900
0.2880
0.0860
0.4850
0.6500
0.3100
0.2200
0.2308
0.4980
0.4000
0.7088
0.3950
0.6600
0.2529
0.219568
0.6350
0.1600
0.22996
0.3200
0.5700
0.21382
0.2630
0.3800
0.2900
0.5530
0.7000
0.04834
0.0985
0.2100
0.3500
0.5000
0.4150
0.5000
0.6800
0.4000
0.3800
0.1000
0.5436
0.5400
0.3100
0.4300
Report or confirm · Corrections log0.6800
0.8800
1.5000
1.5000
1.5000
1.5000
0.9900
0.098802
0.4600
0.3500
0.6000
0.7050
1.2500
0.3050
0.3900
0.2600
0.8000
Report or confirm · Corrections log0.4000
0.5300
0.3800
0.4980
0.3540
0.3870
1.5000
0.20286
0.3800
0.6100
0.18706
0.1060
0.23677
0.2200
0.2309
0.7000
0.9400
0.3000
0.3510
0.6700
0.5510
0.64886
0.2800
0.02292
0.4500
0.2170
0.5300
0.4300
1.0550
0.6578
0.7422
0.7422
0.4000
0.7500
Report the rate · Corrections logNot reported
0.3350
0.2450
0.5950
0.4850
1.1400
0.9960
0.6900
0.1089
0.2250
0.5700
0.6800
0.4130
0.3150
0.5800
0.5800
0.6700
0.4450
0.9000
0.5060
0.1906
0.5296
0.5900
0.7300
0.3900
0.5155
0.1225
0.4900
0.5200
0.4300
0.3600
0.8200
0.2499
0.5600
0.6900
Report the rate · Corrections logNot reported
0.06598
1.0000
0.9300
Report or confirm · Corrections log0.6500
1.2500
0.1000
0.0059
0.4150
0.284127
0.8200
0.39098
0.29455
0.3700
0.5400
0.3350
0.2200
0.5180
0.4150
0.41431
0.5200
0.1150
0.154615
0.3310
0.8530
1.2677
1.2300
0.2500
0.3400
0.4487
0.3850
0.3810
0.7000
0.6650
Report the rate · Corrections logNot reported
0.4600
0.4643
0.5173
0.1714
0.8000
0.3700
0.7250
0.6000
1.0000
0.1000
0.2090
0.3300
0.7440
0.7850
0.19659
0.4200
0.4080
0.4200
0.3323
0.3900
0.1695
1.4000
0.8150
0.4000
0.0749
0.3100
0.4100
0.2000
0.136724
0.40575
0.3000
0.9200
0.6300
0.1450
0.4340
0.4350
0.0500

Not in the Comptroller's files 22

On the appraisal district's 2025 roll but not in the Comptroller's files; the rate shown is the appraisal district's. Some management districts tax only certain kinds of property, so confirm with the tax office that one applies before adding it.

Districts not in the Comptroller's files: appraisal district 2025 rates, per $100
District2025 rate per $100 (appraisal district)
0.1695
0.16742
0.0650
0.0350
0.0350
0.1200
0.1000
0.1000
0.1000
0.1100
0.1000
0.1000
0.1000
0.1390
0.1250
0.1150
0.0800
0.1181
0.1500
0.1250
1.0000
1.5000

Source: Texas Comptroller of Public Accounts, 2025 Rates and Levies, files dated January 28, 2026: 2025 adopted rates, used for 2026 sales. Subject to change, per the Comptroller.

Official guidance: Texas Comptroller, Vehicle Inventory Tax (VIT) (revised 3/2026).

General information, not tax advice; the county tax assessor-collector and appraisal district have the final word.

Texas VIT basics and every other county