Property Taxes

2021 Tax Rate

City Council adopted a tax rate of $0.346500 per $100 on September 21, 2021.  This tax rate is a one cent increase from the 2020 tax rate to fund the next phase of voter approved GO bond projects from the 2019 election.  This rate exceeds the No New Revenue Tax Rate and is below the Voter Approval Tax Rate as calculated by the Fort Bend County Tax Assessor-Collector.

Tax bills will be prepared and mailed by the Fort Bend County Tax Office.

Tax Rate Calculations

Type Rate per $100 Explanation
This Year's Tax Rate $0.34650 2021 Adopted Tax Rate
Preceding Year's Tax Rate $0.33650 2020 Adopted Tax Rate
No New Revenue Tax Rate $0.339025 Tax rate that generates the same revenue as the 2020 tax rate
Voter Approval Tax Rate $0.355394 Tax rate that cannot be exceeded without voter approval

Truth in Taxation Calculations 

The City of Sugar Land contracts with the Fort Bend County Tax Assessor-Collector for billing and collection of property taxes, including submission of No New Revenue and Voter Approval Tax Rate calculations under the Texas Tax Code, as required. 

Below are the notice of Tax Rates and the TNT calculation worksheets submitted to the City of Sugar Land by the Fort Bend Tax Assessor-Collector.

Notice of Proposed Tax Rate

Notice about 2021 Tax Rate

2021 Tax Rate Calculation Worksheet

Tax Comparison Table for SB2

Average Home Value
Homestead Exemption (12%)
Average Taxable Value
Tax Rate per $100
$ 0.33650
Tax on Average Homestead
Total Tax Levy on All Properties*
* Tax Levy calculated using Texas Property Tax Code definition from No New Revenue Tax Rate Worksheets      

Tax Rate and Budget Information

The following information is provided in compliance with section 26.18 of the Tax Code. For convenience, where information resides elsewhere on this site, links are provided to the information.

Official contact information for the governing body: Mayor and City Council

Budget Information: FY2020 Budget | FY2021 Budget | FY2022 Budget

Audited Financial Report: FY2020 Audited Financials

M&O Tax Rate
Debt Service Tax Rate
Total Tax Rate per $100
Budgeted Tax Revenue
$ 32,031,391
$ 34,044,408
Debt Service
Total Budgeted Property Tax
$ 51,996,999
$ 53,083,295
Total Operating & Capital Budget
$  253,990,457
$ 297,957,914
Budget Change FY21 to FY22
$ 43,967,457

Truth in Taxation Process

Once the City receives the certified value reports from the CAD, the process of setting a tax rate for the year begins. The City has 60 days after receiving the certified tax roll or until September 30th (whichever is later) to adopt a tax rate. However, there are strict time constraints and processes that must occur in order to adopt the tax rate. 

The No New Revenue Tax Rate is the tax rate that generates no additional revenue for the City.  New values to the tax roll are excluded from this calculation. 

The Voter Approval Rate is the tax rate that generates the revenue needed to meet the City’s debt service obligations, plus 3.5% increase in revenue for operations and maintenance. Adoption of a rate over this amount requires approval by voters in November.

Tax Rate Setting Process

The property tax rate is adopted in September after the budget is approved by City Council. Prior to considering the tax rate, a public hearing is held to receive feedback from the public.

Property values in Fort Bend County are set by the Fort Bend Central Appraisal District (CAD). The CAD is charged with establishing values for all properties in the County as of January 1 of each year and certifying the taxable values to each taxing entity.  Under the Tax Code, the value must be certified by July 25 of each year. However, 95% of property in the county must be approved before the Chief Appraiser can certify the values. 

Since the City Charter requires the City Manager to file a proposed budget no later than July 30 of each year, the budget is based on assumptions of property tax revenues. The tax rate needed to generate the revenue in the FY22 budget and CIP is dependent on the final certified taxable value.