County data · Updated July 29, 2026 · 2026 appraisal roll · 2025 adopted tax rates
Harris County commercial property tax, by the numbers
Every figure on this page is computed from the public 2026 appraisal roll that HCAD itself publishes — parcel counts, assessed value per square foot on the roll, and 2025 adopted tax rates. Descriptive, informational statistics about the roll as published; not appraisals, and not claims about any specific property.
Median combined tax rate (2025 adopted)
$2.2052 / $100
median across parcels · rate stack resolved for 98.7% of parcels
Median assessed $/SF on the roll
$109.12 /SF
across 59,054 parcels with usable building area
Commercial parcels (2026 roll)
71,200
$216.8B total assessed value as published by HCAD
Protest deadline
May 15
or 30 days after your notice, whichever is later — Tex. Tax Code §41.44
What commercial property carries per square foot in Harris County
Assessed value per square foot of building area — the yardstick the equity test uses — is measured here across the 59,054 commercial parcels on the 2026 roll with a usable building area. Percentiles are actual roll values (nearest-rank), not interpolations.
Harris County assessed $/SF percentiles — 2026 roll
| Percentile | Assessed $/SF on the roll |
|---|---|
| p10 | $46.91 |
| p25 | $68.46 |
| Median (p50) | $109.12 |
| p75 | $194.24 |
| p90 | $314.51 |
Computed from the public HCAD roll as published. County-wide figures mix every asset class — use the class tables below (and same-class comparables) before reading anything into a single parcel.
By asset class
Class buckets are mapped from HCAD’s own class codes. Only classes with at least one usable $/SF value are shown; “other commercial” holds everything the district’s coding doesn’t split out.
Assessed $/SF by asset class — Harris County, 2026 roll
| Asset class | Parcels | With usable $/SF | p25 | Median $/SF | p75 |
|---|---|---|---|---|---|
| Other Commercial | 68,735 | 58,170 | $69.00 | $109.82 | $195.04 |
| Industrial & Warehouse | 2,465 | 884 | $44.63 | $67.17 | $114.00 |
Percentiles are over parcels with usable building area only; classes with tiny usable samples (e.g. land) are noisy. Linked classes have a dedicated data page.
How spread out the roll is
Group parcels into comparison cells — same asset-class bucket, same HCAD neighborhood code, at least five usable $/SF values — and look at where each parcel sits against its cell’s median. On the 2026 Harris County roll, 37.2% of parcels sit at least 15% above the median assessed $/SF of similar properties in their submarket (98.9% of parcels with usable building area sit in a scorable cell).
Read that carefully: it is a descriptive spread statistic about the roll as published — not a count of over-assessed parcels, and not a claim about any specific property. Right-skewed distributions put a sizable share of any roll above its cell medians. What it does show is that same-class, same-submarket assessed values disperse widely, which is exactly the spread the equity test below is designed to measure one parcel at a time.
The equity test: the appeal ground you can compute from this roll
Texas Tax Code §41.43(b)(3) — the unequal-appraisal or “equity” ground — says a protest shall be determined in the owner’s favor unless the appraisal district establishes that the property’s value is at or below the median of a reasonable number of comparable properties, appropriately adjusted. No sale price, no income statement: the entire test runs on the same public HCAD roll data this page is built from — assessed values, building areas, class codes, neighborhood codes.
The mechanics: take your assessed $ per square foot on the roll, pull same-class same-submarket comparables, adjust for size and age under documented rules, and compare against their median. If your parcel sits above it, the statute puts the rebuttal burden on the district. The full walkthrough is in how the Texas unequal-appraisal protest works, and the free estimator runs an illustrative version of the comparison on your numbers — an informational estimate, not an appraisal, with no outcome promised.
Harris County asset-class data pages
Class-level percentiles, spread, and how the equity comparison works for each class in the Houston area:
Questions owners ask
What is the commercial property tax rate in Harris County?
There is no single rate — each parcel's combined rate stacks its county, city, school-district, and special-district rates. Across the 71,200 commercial parcels on the 2026 HCAD roll, the median combined 2025 adopted rate is $2.2052 per $100 of assessed value (we could resolve a complete rate stack for 98.7% of parcels). Your own parcel's rate depends on exactly which jurisdictions it sits in.
What is the median assessed value per square foot for commercial property in Harris County?
$109.12 per square foot of building area, measured across the 59,054 parcels on the 2026 roll with a usable building area. The spread is wide: $46.91/SF at the 10th percentile to $314.51/SF at the 90th, and it varies sharply by asset class — which is why the equity comparison uses same-class, same-submarket comparables rather than county-wide figures.
When is the deadline to protest a commercial property assessment in Harris County?
Generally May 15, or 30 days after the appraisal district delivers the notice of appraised value, whichever is later (Tex. Tax Code §41.44). File Form 50-132 with the Harris County appraisal review board — the owner files it, not us. Verify the date on your own notice; a missed deadline usually ends the protest for the year.
How many commercial parcels are on the Harris County appraisal roll?
71,200 commercial parcels on the 2026 HCAD roll as published, carrying about $216.8B in total assessed value. 59,054 of them have a usable building area, which is what the per-square-foot statistics on this page are measured over.
How can I tell if my Harris County commercial property might be over-assessed?
The computable screen is the unequal-appraisal (equity) test in Tex. Tax Code §41.43(b)(3): compare your assessed $ per square foot on the roll against the median of comparable properties — same class and submarket, adjusted for size and age. Every input is on the public roll. Any figure produced this way is an informational estimate, not an appraisal, and no outcome is promised — the review board decides each protest on its facts.
Check a real parcel.
The free estimator on the homepage runs the same $/SF-versus-comparables shape on your numbers — an illustrative, informational estimate, in about a minute.
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