Tax Information

2025-2026 Property Tax Rates

*Some properties in the City of Tyler are located in the Whitehouse ISD or Chapel Hill ISD, rather than Tyler ISD.

Smith County Tax Office: The Smith County Tax Office collects property taxes for all the taxing jurisdictions in Smith County, including the City of Tyler. The office is located at 1517 W. Front St., Tyler, Texas, 75702. (Mailing address is P.O. Box 2011)

For more information or to contact the Smith County Tax Office, please call (903) 590-2920. Office hours are 8 a.m. to 4:30 p.m. The office is open during lunch for your convenience.

• 2025 Property Tax Roll(PDF, 36KB)
• 2024 Property Tax Roll(PDF, 34KB)
• 2023 Property Tax Roll(PDF, 18KB)
• 2022 Property Tax Roll(PDF, 36KB)
• 2021 Property Tax Roll(PDF, 26KB)

Over the last several years the City of Tyler has cut its property tax rate by more than 50 percent. Here is a look back.

Tyler's sales tax is 8.25%. That includes:

• 6.25% for the State of Texas
• 1% for the City of Tyler general fund
• 0.5% for Tyler's One Half Cent Sales Tax Corporation*
• 0.5% for Smith County

* The half-cent sales tax was approved by Tyler voters on November 7, 1995 and provides approximately $10.9 million annually for the city's capital projects. The Tyler City Council and One Half Cent Sales Tax Corporation Board of Directors determine how the tax is spent. The half-cent sales tax has allowed the City of Tyler to pay cash for capital projects, rather than using general obligation bonds. Since 1995, half-cent sales tax projects have included drainage and street improvements, public safety improvements, construction of Faulkner Park, construction of the Glass Recreation Center, construction of the new airport terminal and more.

Please visit https://tylertx.hdlgov.com/ to pay your hotel/motel occupancy tax and short-term rentals (STR) tax.

• Quick reference guide(PDF, 257KB)

City of Tyler 2026 Hotel Occupancy Tax Guidelines and Funding Applications

City Of Tyler 2026 Hotel Occupancy Tax Guidelines and Funding applications are due by May 22, 2026. Applications are for events, programs, and activities that will occur between October 1, 2026, and September 30, 2027.

• Hotel Occupancy Tax Application Packets(DOCX, 56KB)

Completed application packets may be dropped off at the City of Tyler Finance Department at 304 N. Border Ave., Tyler, TX 75702.