Vehicle inventory tax · 2025 rates for 2026 sales

Montgomery County VIT rates

222 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
0.3770
Taxing units listed
222
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 Montgomery appraisal district's property record for the lot lists every unit. Find its site in the Comptroller's appraisal district directory.

Every taxing unit

222 in Montgomery 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
0.3770
How the 0.3770 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 fund0.33250.04450.3770
Road & bridge0.00000.00000.0000
Farm-to-market roads / flood control0.00000.00000.0000
County total0.3770

Cities 15

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
0.6300
0.4272
0.51919
0.2277
0.4000
0.4268
0.5370
0.3139
0.5475
0.1821
0.4178
0.3492
0.5518
0.2363
0.2500

School districts 10

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
1.0241
0.9496
1.1052
0.9583
1.0912
1.2552
0.8015
1.2547
1.0629
1.0349

Special districts 196

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
1.3500
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0.9500
0.2766
0.7500
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1.5000
0.8550
0.9000
0.6000
0.5288
1.5000
0.8100
1.2500
1.3000
1.1700
1.3000
1.3100
1.5000
1.5000
1.5000
0.4440
0.6100
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0.8000
0.4300
0.5300
0.4290
0.1454
0.1060
0.5775
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0.1130
0.2650
0.1000
0.1000
0.1000
0.0977
0.1000
0.1000
0.0937
0.1000
0.0922
0.1000
0.5985
0.0473
0.067108
0.106585
0.2880
0.3700
0.6200
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0.1700
0.13552
1.1200
0.0424
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0.2400
0.9000
0.174633
0.160684
0.5750
0.124965
0.1350
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1.0000
0.5550
0.5500
0.5800
0.6600
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1.3000
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1.0150
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0.8900
0.3700
1.0100
1.3500
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0.6500
0.5500
0.9100
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0.8400
0.7650
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1.1500
0.8500
1.3500
1.0300
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1.1000
0.7000
1.3000
1.1200
0.8800
1.0500
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1.2200
1.0000
1.5000
1.2500
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0.9000
1.3500
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1.4500
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1.5000
0.7000
1.3500
1.3500
1.3500
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Report the rate · Corrections logNot reported
Report the rate · Corrections logNot reported
1.4500
1.3500
1.3500
1.1500
1.0000
1.2500
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1.1000
1.5000
1.3500
1.3000
0.5000
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1.5000
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1.0100
1.5000
1.1000
1.2500
1.2500
1.5000
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1.1000
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1.2500
0.4450
0.1451
0.1500
0.7449
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0.4250
0.5000
1.2500
0.5100
0.4577
0.5389
0.5255
1.0000
0.7000
0.4140
0.6580
0.2300
0.7037
1.0785
1.2300
0.2500
0.1167
0.8800
0.3975
1.0261
0.1714
0.5000
1.0000
1.0700
1.0000
0.0850
0.0648
0.0500
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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