MEMORANDUM - Harris County-City of HoustonTax Equity Study - Executive Summary OVERVIEW

The Harris County-City of Houston Tax Equity Study seeks to address the extent to which property taxes paid by City of Houston residents and businesses financially support County services provided in Harris County outside the City of Houston. [...] TischlerBise worked with Harris County staff to obtain financial data and understand the services provided by the County—specifically, the provision of countywide services in the City of Houston compared to the remainder of the County. [...] Based on the analysis, the allocation of costs is estimated at 42.5 percent in the City of Houston and 57.5 outside the City of Houston. [...] These figures are used to determine functional population and employment allocations between the City of Houston and the Remainder of the County (i.e., outside the City of Houston). [...] The allocation percentage is derived from the subtotal of direct costs allocated to City of Houston and the Remainder of the County.