Midland County Property Tax & Sales Tax

Midland County Tax Rates - At a Glance

Midland County Current Tax Rates Summary

Tax Type	Rate	Notes
Property Tax (combined)	~1.47% of value	No single county rate - the sum of school district, city, county, college district, and hospital district on a City of Midland / Midland ISD parcel. Representative nominal stack; typical effective rate runs about 1.23%.
Annual Vehicle (Car) Tax	None	Texas levies no annual value-based vehicle property tax
Sales Tax	8.25%	6.25% state + 1.25% City of Midland + 0.50% Midland County + 0.25% Midland County Hospital District; 7.5% in the Martin County part of the city; groceries and most unprepared food exempt
Homestead Exemption	$140,000 school + 10% cap	Midland ISD adds a 10% local option; Midland County grants 3% plus a $150,000 over-65 and $150,000 disability exemption
Due Date	January 31	Delinquent February 1; statewide protest deadline May 15; exemption applications due April 30

Midland County Property Tax

Midland County property tax comes in two numbers that are easy to confuse. The county's own adopted rate is $0.121374 per $100 of value for the 2025 tax year - and it is only the Midland 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, the community college district, and the hospital district. Combined, the typical total effective rate in Midland County is about 1.23% of market value - an estimate from Census ACS 2024 5-year data (median real estate taxes paid $3,832 divided by median home value $312,700). Because the mix of taxing units differs from parcel to parcel, there is no single "Midland County rate" for a full bill; the figures below are worked examples.

The Midland County Commissioners Court adopted the rate on September 16, 2025, in two components: maintenance and operations $0.102313 plus debt service $0.019061. The county cut the rate from $0.131579 in 2024. The adoption order itself notes that the rate "will effectively be raised by 0.25 percent and will raise taxes on a $100,000 home by approximately $0.26" - the county is collecting marginally more than a pure no-new-revenue rate would produce, but on a per-home basis the change is measured in cents. Midland County also levies one consolidated rate: no separate Road and Bridge, Farm-to-Market, or Lateral Road unit appears in the appraisal district's complete entity table.

How a typical Midland bill is built (taxing-unit stack)

School district City County College district Hospital district

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

Taxing unit	Rate /$100	Type
Midland ISD	$0.841500	School
City of Midland	$0.347999	City
Midland County	$0.121374	County
Midland College	$0.082000	College
Midland County Hospital District	$0.073731	Hospital
Nominal total	~$1.466604	~1.47%

Rates from the Midland Central Appraisal District 2025 tax rate table; the Midland County rate is independently confirmed by the Commissioners Court adoption order of September 16, 2025 (maintenance and operations $0.102313 + debt service $0.019061). This example is for a City of Midland / Midland ISD parcel; your total depends on your city, school district, and special districts.

What changed from 2024

Midland CAD publishes both years side by side, so the direction of travel is unambiguous: three of the five units in the Midland stack cut their rate for 2025, one held flat, and one edged down.

Midland County taxing units, 2024 vs 2025 adopted rates per $100

Taxing unit	2024	2025	Change
Midland ISD	$0.877000	$0.841500	-$0.035500
City of Midland	$0.348662	$0.347999	-$0.000663
Midland County	$0.131579	$0.121374	-$0.010205
Midland College	$0.082980	$0.082000	-$0.000980
Midland County Hospital District	$0.076305	$0.073731	-$0.002574
Greenwood ISD	$1.049000	$1.049000	flat
City of Odessa	$0.483791	$0.470700	-$0.013091

Every unit in the City of Midland / Midland ISD stack reduced its adopted rate for the 2025 tax year, with Midland ISD accounting for most of the reduction. Greenwood ISD held flat. A falling rate does not automatically mean a falling bill - if your appraised value rose by more than the rate fell, your bill still goes up.

Where your property-tax dollar goes

Midland ISD ~57.4% City ~23.7% County ~8.3% College ~5.6% Hospital ~5.0%

On a typical City of Midland / Midland ISD parcel, Midland ISD is about 57.4% of the nominal bill ($0.841500 / $1.466604 nominal total), the City of Midland about 23.7%, Midland County about 8.3%, Midland College about 5.6%, and the Midland County Hospital District about 5.0%. That school-district share is the highest of any Texas county we cover, and it is the direct consequence of the county's unusually low rate: when the county takes so little, everything else is a larger slice of a smaller pie. Percentages are rounded and use the nominal posted rates before any exemption - after the $140,000 school-district homestead exemption plus Midland ISD's 10% local option, the school slice shrinks sharply, which is the main reason the county's typical effective rate (about 1.23%) sits below the nominal stacked rate (about 1.47%).

Who appraises, bills, and collects in Midland County

Midland County is one of the Texas counties where the appraisal district is the taxpayer's main point of contact for both value and payment:

• The Midland Central Appraisal District sets appraised values, processes exemptions, runs protests, and hosts the "Pay Taxes Online" portal and property search, at midcad.org (4631 Andrews Hwy, Midland, TX 79703; P.O. Box 908002, Midland, TX 79708-0002; 432-699-4991; mcadhelp@midcad.org; chief appraiser Michelle L Berdeaux, RPA, RTA, CTA, CCA).
• The Midland County Tax Assessor-Collector is Mary Helen Bowers, reachable through Midland County at co.midland.tx.us. That office also handles vehicle registration and titling.

Neither the county nor the appraisal district states unambiguously in published material which of the two is the collector of record for every taxing unit, so if you need to know exactly who holds your account, call the appraisal district at 432-699-4991 and ask. For practical purposes, both value questions and payment start at midcad.org.

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 must apply by April 30. For a Midland ISD parcel, the statewide school-district exemption removes $140,000 from the value the school district taxes for the 2025 tax year, and Midland ISD adds a 10% local-option exemption (minimum $5,000) on top of that. If the owner is 65 or older, an additional $60,000 ISD exemption applies.

Midland's local-option exemptions are worth reading carefully, because the over-65 amounts are unusually generous:

• Midland County grants a 3% local-option homestead exemption (minimum $5,000), plus $150,000 for over-65 owners and $150,000 for disabled owners. That $150,000 is the largest county-level over-65 amount of any county published on this site - large enough that many over-65 homesteads owe the county nothing at all.
• Midland ISD grants 10% (minimum $5,000) on top of the statewide $140,000, plus $60,000 for over-65 and $60,000 for disabled owners.
• City of Midland grants $8,000 for over-65 owners, with no percentage homestead exemption.
• Midland College grants $8,000 for over-65 owners; the Midland County Hospital District grants $20,000.
• Greenwood ISD grants 20% (minimum $5,000) plus $140,000, and $60,000 for over-65 and disabled owners.
• For Midland County parcels inside the City of Odessa, that city grants 20% (minimum $5,000), $15,000 over-65, and $5,000 disability.

You may claim either the over-65 or the disability exemption, but not both; the appraisal district notes that the over-65 exemption is usually the better choice. Disabled veteran partial exemptions run up to $5,000 at a 10-29% rating, $7,500 at 30-49%, $10,000 at 50-69%, and $12,000 at 70-99%; a 100% rating carries a full exemption of the homesteadable value.

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 market as cyclical as the Permian Basin, this cap does real work in both directions - it smooths a boom, and it means a bust in market value may not immediately show up in your bill.

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, and exemption applications are due April 30. The appraisal district publishes that business personal property rendition forms are available January 1 through May 15, and the 1-d-1 agricultural application January 1 through April 30. 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 Midland County-specific penalty-and-interest schedule or a county-published protest deadline 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 Midland Central Appraisal District. The district runs Taxpayer Appeals and Agent Appeals portals from its home page, and publishes a Taxpayer Liaison, James Upham, at tlo@midcad.org for procedural complaints about the process. File and track everything at midcad.org or call 432-699-4991. 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 Midland County property tax

Sources: the Midland County Commissioners Court order setting the 2025 tax rate (the county rate and its M&O / debt-service split), the Midland Central Appraisal District 2025 and 2024 rate tables (every other unit's rate), the Midland CAD Current Exemptions schedule, the City of Midland sales tax FAQ, the Texas Comptroller, and Census ACS 2024 5-year estimates (typical effective rate).

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 Midland 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 Midland County you register and title through the Midland 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.

Midland County Sales Tax

The combined sales tax rate in the City of Midland is 8.25% - the Texas maximum - but the way it is divided up is unusual. The city takes only 1.25%, not the 1.5% or 2.0% most Texas cities take, Midland County levies 0.50% (local code 4165001), and the Midland County Hospital District levies the remaining 0.25% (local code 5165500). Midland is one of relatively few places in Texas where a hospital district takes a share of the sales tax.

City of Midland (Midland County) sales tax components

Component	Rate
Texas state rate	6.25%
City of Midland	1.25%
Midland County	0.50%
Midland County Hospital District	0.25%
Combined rate	8.25%

The rate drops in the Martin County part of the city. The City of Midland extends north across the county line into Martin County, and the Texas Comptroller lists that portion at 7.5% - the 6.25% state rate plus the 1.25% city rate only, with no Midland County and no hospital district component. If you buy on the far north side of town, the rate on your receipt can legitimately differ from the rate a few blocks south.

Texas law caps the total local portion at 2.0%. This is a shared ceiling, not additive past 2%: once the city, county, and any special-purpose district rates add up to 2%, no further local rate can stack on top. Midland reaches that ceiling exactly - 1.25 + 0.50 + 0.25 - which is why 8.25% is the maximum combined sales tax here as everywhere else in Texas. Groceries and most unprepared food are exempt from sales tax.

Real Example: a $312,700 Midland Home

Here is how the numbers flow on a representative $312,700 City of Midland / Midland ISD home (the county median value) with a homestead exemption (owner under 65), applying the school-district homestead to the school unit only and no other local-option exemptions:

• Market value: $312,700.
• Homestead exemption: the $140,000 school-district exemption drops the Midland ISD taxable value to $172,700. The other four units tax the full $312,700 in this simplified example.
• Stacked total: school $172,700 × 0.841500% = ~$1,453; city $312,700 × 0.347999% = ~$1,088; county $312,700 × 0.121374% = ~$380; Midland College ~$256; hospital district ~$231.
• Estimated annual bill: about $3,408 per year.
• Monthly equivalent: about $284 per month.
• Effective rate: about 1.09% of market value in this simplified example, below the county-wide ACS median effective rate of about 1.23%.

The local-option exemptions lower this further. Midland ISD's 10% local-option exemption removes another ~$31,270 from the school-taxable value, and Midland County's 3% removes ~$9,381 from the county-taxable value. Applying both drops the estimate to roughly $3,133 a year - a saving of about $275, and an effective rate of about 1.00%. The calculator above does not model either, so treat its output as the conservative end.

If the owner is 65 or older, the county line very nearly disappears. Midland County's $150,000 over-65 exemption is roughly half this home's value, taking the county's taxable value down to about $162,700 and the county line from about $380 to about $197 - and on a home below $150,000 in value it takes the county line to zero outright. Add Midland ISD's $60,000 over-65 exemption, the city's and the college's $8,000 each, and the hospital district's $20,000, and an over-65 homestead here pays materially less than the figures above.

The dollar comparison, not the rate comparison. Midland's ~1.47% nominal stack is the lowest we cover, but this $312,700 home still produces a bill in the same range as a much higher-rate county with cheaper housing. On Jefferson County's ~2.30% Beaumont stack, the county-median $169,500 home there produces about $2,597. Rate alone will mislead you; run the numbers on the actual house.

Limitations:

• Your total varies by school district, city, and any special district covering your parcel; a Greenwood ISD parcel or a City of Odessa parcel inside Midland County uses a different stack.
• Local-option exemptions (plus over-65, disability, and disabled-veteran exemptions) vary by unit and can lower the bill substantially; this simplified example applies only the school-district homestead.
• Midland County Utility District and Downtown Midland Management District levies are not included, and we did not verify which parcels fall inside them.
• Midland 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.