Grayson County Property Tax & Sales Tax

Grayson County Tax Rates - At a Glance

Grayson County Current Tax Rates Summary

Tax Type	Rate	Notes
Property Tax (combined)	~2.19% of value	No single county rate - the sum of school district, city, county, and Grayson College on a City of Sherman / Sherman ISD parcel. Representative nominal stack; typical effective rate runs about 1.27% of market value.
County's own rate	$0.305100 / $100	Grayson County government portion only (M&O $0.286903 + debt $0.018197)
Annual Vehicle (Car) Tax	None	Texas levies no annual value-based vehicle property tax
Sales Tax	8.25%	6.25% state + 2.00% local (city of Sherman/Denison and local special-purpose components); groceries and most unprepared food exempt
Homestead Exemption	$140,000 school + 10% cap	Statutory school-district homestead; over-65 owners get an additional $60,000 school exemption. Local-option unit exemptions may apply (amounts pending confirmation).
Due Date	January 31	Delinquent February 1; statewide protest deadline May 15

Grayson County Property Tax

Grayson County property tax comes in two numbers that are easy to confuse. The county's own adopted rate is $0.305100 per $100 of value for the 2025 tax year - and it is only the Grayson County government's portion. Your actual bill is the sum of every overlapping taxing unit that covers your parcel: your school district, your city, the county, and the countywide college district. Combined, the typical total effective rate in Grayson County is about 1.27% of market value - an estimate from Census ACS 2024 5-year data (median real estate taxes paid $3,146 divided by median home value $248,400). Because the mix of taxing units differs from parcel to parcel, there is no single "Grayson County rate" for a full bill; the figures below are worked examples.

Grayson County adopted its rate on August 26, 2025 in two components: maintenance and operations $0.286903 plus debt service $0.018197. It is one consolidated countywide rate - the county folds its General Fund, Road & Bridge, and Permanent Improvement funds into that single $0.305100 rate, and has held it flat since 2022 (down from $0.376700 in 2020).

How a typical Grayson County (Sherman) bill is built (taxing-unit stack)

School district City County College district

City of Sherman / Sherman ISD parcel - adopted rates per $100 (2025 tax year)

Taxing unit	Rate /$100	Type
Sherman ISD	$1.234200	School
City of Sherman	$0.508000	City
Grayson County	$0.305100	County
Grayson College (Grayson County Junior College District)	$0.145980	College
Nominal total	~$2.193280	~2.19%

Rates from the Grayson Central Appraisal District 2025 entity rate summary and the county's adopted tax-rate resolution. This example is for a City of Sherman / Sherman ISD parcel; your total depends on your city, school district, and any special district. A Denison / Denison ISD parcel uses a different stack (see below).

The Denison side (Denison ISD)

Grayson County's second city, Denison (birthplace of President Eisenhower, on Lake Texoma), carries a higher city rate than Sherman, so a Denison parcel lands a bit above the Sherman stack:

City of Denison / Denison ISD parcel - adopted rates per $100 (2025 tax year)

Taxing unit	Rate /$100	Type
Denison ISD	$1.155000	School
City of Denison	$0.712034	City
Grayson County	$0.305100	County
Grayson College	$0.145980	College
Nominal total	~$2.318114	~2.32%

Denison ISD ($1.155000) is a little lower than Sherman ISD ($1.234200), but the City of Denison rate ($0.712034) is about $0.20 per $100 higher than the City of Sherman rate ($0.508000), so the Denison stack comes out higher overall. The county and Grayson College lines are identical on both.

Where your property-tax dollar goes (Sherman side)

Sherman ISD ~56.3% City ~23.2% County ~13.9% College ~6.6%

On a typical City of Sherman / Sherman ISD parcel, Sherman ISD is about 56.3% of the nominal bill ($1.234200 / $2.193280 nominal total), the City of Sherman about 23.2%, Grayson County about 13.9%, and Grayson College about 6.6%. Percentages are rounded and use the nominal posted rates before any exemption - after the $140,000 school-district homestead exemption, the taxable amount on the school line drops sharply, which is a big reason the county's typical effective rate (about 1.27%) sits well below the nominal stacked rate (about 2.19%).

Who appraises, bills, and collects in Grayson County

• The Grayson Central Appraisal District sets appraised values, processes homestead exemptions, and runs protests, at graysonappraisal.org.
• The Grayson County Tax Assessor-Collector collects the property tax and hosts the online search and payment portal, and also handles vehicle registration and titling, at tax.co.grayson.tx.us (100 W. Houston, Sherman, TX 75090; 903-892-8297).

For value questions, start with the appraisal district; to pay, start with the Grayson County Tax Assessor-Collector.

Homestead exemption, the 10% cap, and key dates

If you own and occupy your home as your principal residence on January 1, you can claim a residence homestead exemption, and you generally apply through the Grayson Central Appraisal District. For a Sherman ISD or Denison ISD parcel, the statewide school-district exemption removes $140,000 from the value the school district taxes for the 2025 tax year. If the owner is 65 or older, an additional $60,000 ISD exemption applies.

Several local units (the county, the cities, Grayson College, and the school districts) may also grant their own local-option homestead exemptions. We were unable to confirm the exact Grayson County, city, college, and school-district local-option amounts from an official per-entity table in this pass, so the calculator below models only the statutory school-district homestead and treats its output as the conservative (high) end. Confirm the exact local-option exemptions on your account with the Grayson Central Appraisal District.

Separately, the 10% homestead appraisal cap limits how much your homestead's appraised (taxed) value can rise to 10% per year, not counting new improvements. The cap applies to the appraised value used for your bill, not the market value the appraisal district sets, and it starts the year after you first qualify for the homestead exemption. In a fast-appreciating market like Grayson's, this cap can matter a lot.

Key dates: payment is due January 31 and unpaid amounts become delinquent February 1. The statewide protest deadline is May 15 or 30 days after your appraisal notice is delivered, whichever is later. Texas Tax Code Section 1.06 rolls any deadline that falls on a weekend or holiday to the next business day. We were not able to extract a Grayson County-specific penalty-and-interest schedule from an official source in this pass, so no penalty percentages are stated on this page.

How to protest your appraisal

Protests go to the Grayson Central Appraisal District, which publishes its protest procedures and deadlines and runs the property search and appeals process. File and track everything at graysonappraisal.org. Some private firms offer to handle protests for a percentage of any tax savings; such firms exist and charge a contingency fee, but we do not cite any savings figure or success rate as fact - results vary by parcel and year.

Estimate your Grayson County property tax

Sources: Grayson Central Appraisal District 2025 tax-rate summary chart (every taxing unit's adopted rate), the Grayson County Commissioners Court FY2025-26 tax-rate resolution (county rate and M&O/I&S split), the Texas Comptroller (sales tax), and Census ACS 2024 5-year estimates (typical effective rate). See the tax guides for how Texas homestead, protest, and appraisal-cap rules work.

Vehicle Taxes in Texas

Unlike many states, Texas does not levy an annual value-based property tax on cars or other vehicles. There is no yearly "car tax" bill in Grayson County. Instead, vehicle taxes in Texas work two ways:

• One-time motor-vehicle sales/use tax of 6.25% at purchase. For a private-party sale, the tax is charged on the greater of the actual sales price or 80% of the vehicle's Standard Presumptive Value (SPV). A vehicle received as a gift is taxed at a flat $10 instead.
• A flat annual registration fee (plus any local add-ons), which is a fixed fee, not a tax on the vehicle's value. In Grayson County you register and title through the Grayson County Tax Assessor-Collector.

So if you searched for a Texas car or vehicle sales tax, the answer is the one-time 6.25% charged when the vehicle is titled - there is no recurring vehicle property tax to budget for each year.

Grayson County Sales Tax

The combined sales tax rate in the cities of Sherman and Denison is 8.25% - the Texas maximum. It is made up of the 6.25% state rate plus a 2.00% local share collected by the city and local special-purpose components. Texas law caps that total local portion at 2.0% as a shared ceiling, so once the city and special-district rates reach 2%, no further local rate can stack on top - which is why 8.25% is the maximum combined sales tax here as everywhere else in Texas.

City of Sherman / Denison (Grayson County) sales tax components

Component	Rate
Texas state rate	6.25%
City and local special-purpose components	2.00%
Combined rate	8.25%

The 2.00% local share is the maximum Texas allows. The exact breakdown of the local components between the general city rate and its economic-development / special-purpose portions is confirmed as totalling 2.00% but its precise split is pending confirmation from the Texas Comptroller's official allocation. Groceries and most unprepared food are exempt from sales tax.

Real Example: a $248,400 Sherman Home

Here is how the numbers flow on a representative $248,400 City of Sherman / Sherman ISD home (the county median value) with a homestead exemption (owner under 65), applying only the school-district homestead to the school unit:

• Market value: $248,400.
• Homestead exemption: the $140,000 school-district exemption drops the Sherman ISD taxable value to $108,400. The other three units tax the full $248,400 in this simplified example.
• Stacked total: school $108,400 × 1.234200% = ~$1,338; city $248,400 × 0.508000% = ~$1,262; county $248,400 × 0.305100% = ~$758; Grayson College ~$363.
• Estimated annual bill: about $3,720 per year.
• Monthly equivalent: about $310 per month.
• Effective rate: about 1.50% of market value in this simplified example.

How this compares to the county-wide median. The Census ACS county-wide median bill is about $3,146 (roughly 1.27% effective), a little below this homesteaded Sherman example because the ACS median blends in lower-rate rural and small-town parcels and reflects over-65 school-tax ceilings and local-option exemptions that this simplified example does not model. Sherman ISD plus the college line makes the Sherman stack one of the higher ones in the county, so a Sherman homestead can sit a touch above the county median. Any local-option homestead exemptions we could not confirm would push a real homesteaded bill lower still.

Limitations:

• Your total varies by school district, city, and any special district covering your parcel; a Denison / Denison ISD parcel or a Van Alstyne, Gunter, Howe, or Pottsboro parcel uses a different stack.
• Local-option homestead exemptions (and over-65, disability, and disabled-veteran exemptions) vary by unit and were not confirmed from an official per-entity table this pass; this simplified example applies only the school-district homestead.
• Grayson County's exact penalty-and-interest schedule was not available from an official source in this pass and is not stated here.
• New-construction homes are often taxed on land only in the first year, then jump once the structure is on the roll.
• This is an estimate, not a parcel-exact bill. The typical effective rate is a Census ACS estimate, not a guaranteed rate.