Denton County wants to spend $494.5 million in the fiscal year starting Oct. 1, a 9.37% increase over the current budget, while dropping the property tax rate for residents in the county's portions of Prosper and Celina.
The county's tax rate notice, certified Thursday, Aug. 27, by Tax Assessor/Collector Dawn Waye, shows a proposed county-wide rate of $0.183394 per $100 of assessed value. That is down from the current rate of $0.185938.
The budget itself grows by $42.4 million, from $452.2 million adopted for FY 2026 to $494.5 million recommended for FY 2027. The county has not yet scheduled a formal adoption vote, and the budget remains a recommendation from County Judge Andy Eads and the Commissioners Court.
How the rate breaks down
The proposed rate has two parts. The operating funds portion rises to $0.145584 per $100, up from $0.142947. The debt service portion falls to $0.037810, down from $0.042991, reflecting $83.3 million in total debt obligations offset by $9.3 million in excess collections from last year and $3.2 million paid from other resources.
The net result: a lower overall rate despite a bigger budget.
Key thresholds for taxpayers
Two state-mandated benchmarks matter for Prosper and Celina homeowners on the Denton County tax roll: the no-new-revenue rate of $0.179909 per $100, which is the rate that would collect the same total property tax revenue as last year, and the voter-approval rate of $0.191201 per $100, above which any rate would require a countywide election.
The proposed $0.183394 rate sits above the no-new-revenue line but well below the voter-approval ceiling. Under Texas law, the county must hold public hearings before adopting a rate above the no-new-revenue rate.
Context: third straight year of budget growth
Denton County's budget has climbed steadily: $396.1 million in FY 2024, $416.4 million in FY 2025, $452.2 million in FY 2026, and now $494.5 million proposed for FY 2027. Population growth drives much of the demand. At the FY 2026 budget adoption on Sept. 9, 2025, the county projected 1,068,355 residents, growing by nearly 90 people per day.
When the Commissioners Court adopted the FY 2026 budget on Sept. 9, 2025, Precinct 3 Commissioner Bobbie J. Mitchell said, "Even though the county's portion of the overall tax bill is only 10 percent, we strive to be mindful of the impact it has on all of you."
The proposed FY 2027 rate would mark the second consecutive year the county has lowered its rate per $100.
What's next
The Commissioners Court must hold public hearings and vote to adopt the final rate and budget before Oct. 1. Hearing dates have not been posted. Residents can find scheduled hearings and proposed rates at Texas.gov/PropertyTaxes. The full tax rate calculation worksheet is available for inspection at 1505 E. McKinney St. in Denton.
This county tax rate is separate from the municipal rates set by Prosper and Celina, and from school district rates. As we reported Wednesday, Aug. 26, Prosper's Town Council set a Sept. 8 hearing on its own proposed tax increase.
