Sales Tax

Sales Tax is collected by the State of Texas Comptrollers Office, and is imposed on all retail sales, leases and rentals of most goods. To obtain more information please visit the State of Texas website at www.cpa.state.tx.us.

The sales tax rate for the City of Conroe is 8.25%. It is broken down as follows:

6.25% to the State of Texas,

1.00% to the City of Conroe,

.50% for property tax reduction,

.50% to the CIDC (Conroe Industrial Development Corporation).

Ad Valorem  (Property Tax)

The tax rate for the City of Conroe for 2007-2008 is $0.4250 cents per $100 assessed value. This is a decrease from the previous year which was at $0.4300 cents per $100 assessed value. Property taxes are billed in October and become delinquent after January 31st the following year. Assessed values represent the appraised value less applicable exemptions authorized by the City Council.

The City of Conroe contracts with J.R. Moore, Montgomery County Tax Assessor Collector to collect property taxes on its behalf. If you have questions about your tax bill you may contact the Tax Office at www.co.montgomery.tx.us.  

Please remember there are other entities included in your total tax bill. The city only represents one. Other entities you may contact are:

The Montgomery Central Appraisal District is responsible for determining the value of all properties on the tax roll. For specific questions about your property appraisal you may contact the Appraisal District at www.mcad-tx.org.

Franchise Fee Collections

Franchise fees are charged to utility and garbage companies who locate their equipment in the city's right of way. T o compensate the citizens of Conroe for that use they pay a fee that is typically equivalent to 3% to 4% of their gross receipts. Fees are collected for electricity, telephone service, natural gas, cable television, and commercial garbage collection. If you are a sole owner, partnership or corporation that owns or operates a utility, you must file for a franchise fee collection permit.  To obtain the necessary forms please call 936-522-3035.

Hotel Occupancy Tax Collections

Tourism can be a key strategy for economic development in the City of Conroe. This is made possible for the city through a collection of hotel occupancy tax. Not only does this tax provide much needed tourism revenue to the city or county, but it can also provide economic development for the entire area. Unlike the local sales tax, the occupancy tax is optional and can be imposed without the approval of voters. The City of Conroe Hotel/Motel tax rate is 7 percent of net receipts.

Who must file ?

Sole owners, partnerships, corporations, or other organizations that own, operate, manage, and/or control any hotel, motel, "bed and breakfast Inn;" or other locations offering "sleeping rooms" for periods of less than 30 days in the City of Conroe. 

To obtain the necessary hotel tax occupancy forms please call 936-522-3035 or click here to download form.

When do I file the report?

Monthly:  The last day of the month following the end of the each calendar month.

A report must be filed for every period, even if there is no amount subject to tax or tax due. 

Where do I send the reports and payments?

Make checks payable to:
City of Conroe
Accounting Division
300 West Davis, Suite 240
Conroe, TX  77301