Pool Property Tax: How 18 Major Pool-Market Counties Assess a New Pool, 2026 Ledger

The ledger in brief

• In 16 of 18 large pool-market counties reviewed in October 2026, a new pool is added to the taxed value at its own value and sits outside the annual assessment cap in its first year; in Maricopa and Pima counties, Arizona the result depends on a 15% test (A.R.S. 42-13302).
• An illustrative $40,000 pool adds $912.84 a year in Harris County, Texas and $425.60 in Orange County, California at the latest official average rates (PC&S calculation from the Texas Comptroller of Public Accounts and California State Board of Equalization).
• The median added tax across the 18 counties for the same $40,000 pool is $698.04 a year, 2025 to 2026 rates (PC&S calculation).
• Harris County, Texas prices gunite pools at a $40 per square foot base unit price on the 2026 roll, and its median 2025-built pool is valued at $21,606 (Harris Central Appraisal District).
• Dallas County, Texas values pools as a lump sum per pool: the median 2025-built pool on the 2026 roll is $40,000 (Dallas Central Appraisal District).
• California’s 2026 cost guide puts a typical 440 square foot concrete pool at $113.14 to $161.05 per square foot, or $49,781.60 to $70,862.00 per pool (California State Board of Equalization; PC&S calculation).
• Florida adds a pool at just value on the first January 1 after it is substantially complete, outside the Save Our Homes cap of 3% or CPI (s. 193.155, Florida Statutes).

Pool property tax by county: the 18-county assessor ledger

A new pool is added to the assessor’s value in all 18 counties, and to the taxed value at its own value outside the cap in 16 of them. The tax on the same $40,000 of pool value differs by a factor of at least 2.22 between the highest and lowest county, mainly because tax rates and assessment ratios differ.

The ledger covers five California counties, two Arizona counties, Clark County in Nevada, five Texas appraisal districts and five Florida property appraisers. For each county it records whether a new pool is added to the taxed value (Yes, No or Partial), whether the pool re-sets the value of the whole home, how the assessor values the pool, and the official average rate applied to the added value.

To compare like with like, the same illustrative $40,000 of added value is run through each county’s rules. $40,000 is the middle of three official references: the Harris Central Appraisal District median for a 2025-built pool ($21,606), the Dallas Central Appraisal District median for a 2025-built pool ($40,000), and the midpoint of the California cost guide range for a typical 440 square foot concrete pool ($60,321.80). The result ranges from up to $411.20 a year in Maricopa County, Arizona to $912.84 in Harris County, Texas, with a median of $698.04.

By state, the mean added tax on the $40,000 pool is $875.32 a year across the five Texas counties, $736.88 across the five Florida counties and $459.52 across the five California counties (PC&S calculation). All five Texas counties have average combined rates above $2 per $100 of taxable value for tax year 2025.

How assessors and appraisal districts put a value on a residential pool

Of the five states reviewed, only California publishes a statewide pool cost schedule. Texas appraisal districts price pools inside their own data: Harris County by the square foot with depreciation, Dallas County as a lump sum per pool. Florida appraisers record pools as extra features and value additions at market value.

California’s State Board of Equalization publishes pool costs in its Assessors’ Handbook Section 531. The 2026 revision lists concrete pools at $94 to $173 per square foot and says a typical 440 square foot concrete pool costs $113.14 to $161.05 per square foot (California State Board of Equalization). The Board tells assessors to research local costs and treat the handbook as a guide (California State Board of Equalization).

In Texas, the Harris Central Appraisal District values single-family homes by the cost approach using data from a national construction cost supplier and lists pools as extra features (Harris Central Appraisal District). Its 2026 certified data price a gunite pool from a $40 per square foot base, adjust for size, and apply a condition factor: the median 2025-built pool is 450 square feet with a condition factor of 0.80 and a value of $21,606 (Harris Central Appraisal District). Dallas Central Appraisal District records most pools with an area of 1, a value per pool rather than per square foot; the median for 2025-built pools is $40,000 (Dallas Central Appraisal District).

Florida property appraisers record pools as extra features. Palm Beach County defines an extra feature as an improvement “such as a pool” (Palm Beach County Property Appraiser), Hillsborough County uses extra-feature codes 0310 to 0313 for vinyl, home made, masonry and fiberglass pools (Hillsborough County Property Appraiser), and Miami-Dade adjusts sales comparisons for “extra features including fences and swimming pools” (Miami-Dade County Property Appraiser). Broward County gives primary weight to the market approach and adds no more than the fair market value of an addition (Broward County Property Appraiser). None of the five Florida offices publishes a pool price list.

Arizona and Nevada use replacement cost. Maricopa County defines full cash value as “the current replacement cost new less depreciation” (Maricopa County Assessor’s Office), and Clark County, Nevada must use Marshall & Swift costs with depreciation of 1.5% a year (Clark County Assessor (Nevada); Nevada Legislature). Travis Central Appraisal District develops its depreciation tables from Marshall & Swift publications (Travis Central Appraisal District). Those cost manuals are licensed, so per-pool prices are not published.

Why an older pool adds less: pool depreciation on Texas appraisal rolls

Harris County depreciates pools quickly, so a pool built in 2015 carries a 2026 median value 62.4% below a 2025 pool. Dallas County pool values show little difference by age. On these rolls the added tax from a pool falls with age in Harris County and stays close to flat in Dallas County.

On the Harris County 2026 roll, the median value is $21,606 for pools built in 2025 and $8,131 for pools built in 2015, a gap of 62.4% (PC&S calculation from Harris Central Appraisal District). On the Dallas County roll, the median is $40,000 for 2025 pools and $35,000 for 2015 pools, a gap of 12.5% (Dallas Central Appraisal District).

Prop 13, Save Our Homes, the Texas 10% cap and Arizona Rule B: what a pool does to the cap

Every state in the ledger caps the year-to-year growth of a home’s taxed value or tax bill, and every cap lets new construction in at its own value. Arizona is the exception in mechanics: a large enough addition re-sets the limited value of the whole parcel, not just the pool.

• California: the new base year value of new construction “is the increment of market value”, and “the value of the existing property is not affected” (California State Board of Equalization). San Diego County adds that the tax rate is 1% “plus any bonds, fees or special charges” (San Diego County Assessor/Recorder/County Clerk).
• Florida: improvements to homestead property are assessed at just value as of the first January 1 after substantial completion (s. 193.155(4)(a)). Manatee County gives the pool example directly: the assessed value rises by the value of the pool in the first year and is capped with the rest of the property the following year (Manatee County Property Appraiser).
• Texas: the 10% homestead cap is the lesser of market value or the prior appraised value plus 10% “and the market value of all new improvements” (Texas Comptroller of Public Accounts). The cap applies only to residence homesteads (Harris Central Appraisal District).
• Nevada: the 3% abatement on an owner-occupied home excludes any increase in assessed value caused by an improvement (NRS 361.4723), and new construction does not qualify for any cap in its first fiscal year (Clark County (Nevada)).
• Arizona: the limited value rises by at most 5% a year (Arizona State Legislature), unless construction changes the property by 15% or more of full cash value (Arizona State Legislature). At that point the limited value of the whole property is re-set to the ratio of comparable properties.

The Arizona Department of Revenue manual shows why this matters. In its example, a $10,000 room addition on a home with a $150,000 full cash value and an $80,000 limited value would lift the limited value to $142,400 under strict Rule B, using a hypothetical 89% factor, against $84,000 under the normal 5% rule (Arizona Department of Revenue). That is a $62,400 increase instead of $4,000 (PC&S calculation). For an illustrative $40,000 pool, the 15% statutory test is met only where full cash value is $266,666.67 or less (PC&S calculation).

Tax rates behind the pool property tax estimates

Each county result uses the most recent official countywide average rate. California, Arizona and Florida publish averages; Nevada publishes district rates; Texas publishes unit-by-unit rates and levies, which PC&S combined into a county average.

California rates are the State Board of Equalization average tax rate for fiscal year 2024-25, the latest in its Table 14 (California State Board of Equalization). Arizona rates are the Department of Revenue 2024 countywide averages per $100 of assessed value, applied to the 10% residential assessment ratio (Arizona Department of Revenue; Maricopa County Assessor’s Office). Clark County uses the Las Vegas district 200 rate of $3.2782 for fiscal year 2026-27 and the 35% assessment ratio (Nevada Legislature; Nevada Legislature). Florida uses the Department of Revenue total millage for tax year 2025, which spreads less-than-countywide levies over county taxable value (Florida Department of Revenue).

For Texas, PC&S added the county government rate, the levy-weighted average school district rate, and city plus special district levies spread over county taxable value. School districts are the largest component in all five counties. A home inside a high-rate city or municipal utility district pays more than the average; an unincorporated home pays less.

Reporting a new pool, above-ground pools and removing a pool

In the counties reviewed, assessors learn of new pools from building permits, questionnaires and aerial imagery, and none of the pages reviewed asks owners to self-report a pool. Above-ground pools turn on a permanence test. Removing a pool can lower the value, and in California and Arizona removal can itself be a reassessable change.

• Permits: in Los Angeles County “copies of building permits are also sent to the Assessor” (Los Angeles County Office of the Assessor); in San Diego County all cities and the county must notify the Assessor when building permits are issued (San Diego County Assessor/Recorder/County Clerk). Sacramento County mails a questionnaire after a permit, and fewer than half of the permits it reviews lead to a higher assessment (Sacramento County Assessor).
• Imagery: Maricopa County compares “recent and older street and aerial photography to find unreported changes”, and its records include whether a parcel has an in-ground pool (Maricopa County Assessor’s Office; Maricopa County Assessor’s Office).
• Above-ground pools: assessor training material from New York State says an owner who erects a large above-ground pool and leaves it up year-round “shows intent of permanent installation” (New York State Department of Taxation and Finance). None of the 18 counties publishes a separate rule for above-ground pools, and the Texas and Florida pool codes reviewed cover in-ground types such as gunite, fiberglass, vinyl and masonry (Harris Central Appraisal District; Hillsborough County Property Appraiser).
• Removal: in California “the removal of improvements or fixtures may also be considered new construction” (California State Board of Equalization), and Arizona’s Rule B covers property modified by “construction, destruction or demolition” of 15% or more of full cash value (Arizona State Legislature). Pool removal trends are covered in our pool removal statistics.

For context on how many new pools enter assessor records each year, see the pool construction statistics and the pool permit processing time reports; the national installed base is in number of swimming pools in the US.

2025 and 2026 assessment changes that affect pool owners

Two changes alter the tax on a typical home but not the rule that a pool is added at value: the larger Texas school exemption, in force, and the proposed Florida Amendment 3, on the November 2026 ballot.

• Texas: school districts must provide a $140,000 residence homestead exemption (Texas Comptroller of Public Accounts), raised from $100,000 after the November 2025 vote (Texas Comptroller of Public Accounts). A fixed exemption lowers the bill but leaves the tax on added pool value unchanged for a home valued above the exemption.
• Florida: HJR 1-F would create a $250,000 homestead exemption on non-school levies (The Florida Senate); Orange County, Florida summarises it as $150,000 in 2027 and $250,000 in 2028, needing 60% voter approval (Orange County Government, Florida). On that summary, a homestead whose assessed value stays under the exemption would owe only school taxes on the value an added pool brings.
• California: the 2026 AH 531 pool costs took effect January 1, 2026 (California State Board of Equalization).
• Nevada: fiscal year 2026-27 rates apply in Clark County, including $3.2782 per $100 in Las Vegas district 200 (Nevada Legislature).

Running costs after the tax bill are covered in our cost to run a pool pump report; all reports are listed on the research hub.

City results

1. California: completion of a pool triggers reassessment of the new construction only, not the whole home, statewide in 2026 (California State Board of Equalization).
2. Los Angeles County, California adds the value of new construction to the existing assessed value, which then rises by the annual inflation adjustment of up to 2% (Los Angeles County Office of the Assessor, 2026).
3. The average property tax rate in fiscal year 2024-25 was 1.181% in Los Angeles County, 1.171% in San Diego County, 1.173% in Riverside County, 1.155% in Sacramento County and 1.064% in Orange County, California (California State Board of Equalization).
4. California’s 2026 Assessors’ Handbook lists concrete pools at $94 to $173 per square foot, fiberglass at $70 to $94 and in-ground liner pools at $45 to $70, effective January 1, 2026 (California State Board of Equalization; California State Board of Equalization).
5. Arizona’s taxed limited property value may rise by at most 5% a year, and Rule B re-sets it only when construction modifies a property by 15% or more of full cash value (statute in force 2026; A.R.S. 42-13301, A.R.S. 42-13302).
6. The Arizona Department of Revenue average property tax rate for 2024 was $10.28 per $100 of assessed value in Maricopa County and $13.49 in Pima County (Arizona Department of Revenue).
7. Clark County, Nevada values improvements at replacement cost from Marshall & Swift less 1.5% depreciation per year and assesses 35% of taxable value (Clark County Assessor (Nevada); Nevada Legislature).
8. The combined property tax rate in Las Vegas tax district 200 is $3.2782 per $100 of assessed value for fiscal year 2026-27 (Nevada Legislature).
9. Texas caps a homestead’s appraised value increase at 10% a year plus the market value of all new improvements, and Harris Central Appraisal District names a new swimming pool as an example of a new improvement (Texas Comptroller of Public Accounts; Harris Central Appraisal District, 2026).
10. The Harris Central Appraisal District 2026 certified roll carries 121,971 residential pool lines with a median value of $5,484 each (Harris Central Appraisal District).
11. In Harris County, Texas the median 2026 roll value of a pool built in 2015 ($8,131) is 62.4% below that of a pool built in 2025 ($21,606), showing depreciation on the roll (PC&S calculation from Harris Central Appraisal District).
12. Levy-weighted average combined tax rates for tax year 2025 were $2.2821 per $100 in Harris County, $2.2352 in Bexar County, $2.2222 in Dallas County, $2.1372 in Tarrant County and $2.0648 in Travis County, Texas (PC&S calculation from the Texas Comptroller of Public Accounts).
13. Average total millage for tax year 2025 was 19.8638 in Broward County, 18.8553 in Hillsborough County, 18.4893 in Miami-Dade County, 17.4918 in Palm Beach County and 17.41 in Orange County, Florida (Florida Department of Revenue).
14. Miami-Dade County, Florida states that the homestead assessment cap excludes new construction and additions (Miami-Dade County Property Appraiser, 2026).

Calculations behind the ledger

Download the calculation sheet (CSV)

Questions and answers

Quick answers

Rate schedules in effect

• 2026-10-04Harris Central Appraisal District posted its certified 2026 data, the source of the Harris County pool values in this ledger (Harris Central Appraisal District).
• 2026-09-15Dallas Central Appraisal District 2026 data product files used for Dallas County pool values are dated September 15, 2026 (Dallas Central Appraisal District).
• 2026-06-02The Florida Senate passed HJR 1-F, a proposed $250,000 homestead exemption on non-school levies, for the November 2026 ballot (The Florida Senate). Orange County, Florida summarises it as $150,000 in 2027 and $250,000 in 2028, needing 60% voter approval (Orange County Government, Florida).
• 2026-01-01California’s 2026 Assessors’ Handbook Section 531 residential building costs, including pool costs, took effect (California State Board of Equalization).
• 2025-11Texas school districts must now provide a $140,000 residence homestead exemption, up from the $100,000 level the Comptroller described before the November 2025 vote (Texas Comptroller of Public Accounts; Texas Comptroller of Public Accounts).

Source quality

Tier 1: primary and government sources (41)

• California State Board of Equalization: Assessors' Handbook Section 531, Residential Building Costs (January 2026)
• California State Board of Equalization: Letter to County Assessors No. 2025/044: AH 531 Residential Building Costs
• California State Board of Equalization: New Construction
• California State Board of Equalization: Property Tax Allocations (Table 14, 15), average tax rate by county
• Los Angeles County Office of the Assessor: Real Property Assessment
• Los Angeles County Office of the Assessor: New Construction, Remodeling, Repair
• Orange County Assessor (California): Notice of Supplemental Assessment
• San Diego County Assessor/Recorder/County Clerk: Real Property Assessment
• Riverside County Assessor-County Clerk-Recorder: Supplemental Assessments
• Sacramento County Assessor: Newly Constructed Property
• Arizona State Legislature: A.R.S. 42-13301, Limited property value
• Arizona State Legislature: A.R.S. 42-13302, Determining limited value in cases of modifications
• Arizona Department of Revenue: Assessment Procedures: Limited Property Value (effective October 1, 2015)
• Arizona Department of Revenue: GPLET Average Property Tax Rates by County, 2024
• Maricopa County Assessor's Office: Frequently Asked Questions
• Maricopa County Assessor's Office: Glossary: P (Pool)
• Pima County Assessor: Notices of Value issued for Tax Year 2024
• Clark County Assessor (Nevada): Real Property
• Clark County (Nevada): Tax Abatement
• Nevada Legislature: NRS Chapter 361, Property Tax (361.225, 361.227, 361.4723)
• Nevada Legislature: Total Combined Property Tax Rates by Tax Entity, Fiscal Year 2027 (from the Department of Taxation Redbook)
• Texas Comptroller of Public Accounts: Valuing Property
• Texas Comptroller of Public Accounts: Property Tax Exemptions
• Texas Comptroller of Public Accounts: Tax Policy News, August 2025: 2025 Legislative Update
• Texas Comptroller of Public Accounts: Tax Rates and Levies, 2025 (county, school district, city, special district files)
• Texas Comptroller of Public Accounts: Texas Property Tax Basics (January 2026)
• Harris Central Appraisal District: HCAD Capped Appraisal Values FAQs
• Harris Central Appraisal District: HCAD Cost Approach to Value for Single-Family Property
• Harris Central Appraisal District: 2026 Real Property Building and Land data (extra features detail), certified
• Dallas Central Appraisal District: Data Products: DCAD2026_CURRENT (RES_ADDL)
• Travis Central Appraisal District: 2026 Mass Appraisal Report
• Florida Legislature: s. 193.155, Homestead assessments (2026 Florida Statutes)
• Florida Department of Revenue: Millage and Taxes Levied Report, 2025 (Ad Valorem Valuation and Tax Data Book)
• Miami-Dade County Property Appraiser: Property Value
• Broward County Property Appraiser: Frequently Asked Questions
• Palm Beach County Property Appraiser: Glossary
• Hillsborough County Property Appraiser: Extra Feature Codes
• Manatee County Property Appraiser: Exemptions & Save Our Homes
• The Florida Senate: Senate Passes Historic $250,000 Property Tax Cut for Florida Homeowners (June 2, 2026)
• Orange County Government, Florida: Property Tax Amendment 3
• New York State Department of Taxation and Finance: Defining Real vs. Personal Property

Rate schedules and sources

1. California State Board of Equalization. Assessors' Handbook Section 531, Residential Building Costs (January 2026). Accessed 2026-10-06.
2. California State Board of Equalization. Letter to County Assessors No. 2025/044: AH 531 Residential Building Costs. Accessed 2026-10-06.
3. California State Board of Equalization. New Construction. Accessed 2026-10-06.
4. California State Board of Equalization. Property Tax Allocations (Table 14, 15), average tax rate by county. Accessed 2026-10-06.
5. Los Angeles County Office of the Assessor. Real Property Assessment. Accessed 2026-10-06.
6. Los Angeles County Office of the Assessor. New Construction, Remodeling, Repair. Accessed 2026-10-06.
7. Orange County Assessor (California). Notice of Supplemental Assessment. Accessed 2026-10-06.
8. San Diego County Assessor/Recorder/County Clerk. Real Property Assessment. Accessed 2026-10-06.
9. Riverside County Assessor-County Clerk-Recorder. Supplemental Assessments. Accessed 2026-10-06.
10. Sacramento County Assessor. Newly Constructed Property. Accessed 2026-10-06.
11. Arizona State Legislature. A.R.S. 42-13301, Limited property value. Accessed 2026-10-06.
12. Arizona State Legislature. A.R.S. 42-13302, Determining limited value in cases of modifications. Accessed 2026-10-06.
13. Arizona Department of Revenue. Assessment Procedures: Limited Property Value (effective October 1, 2015). Accessed 2026-10-06.
14. Arizona Department of Revenue. GPLET Average Property Tax Rates by County, 2024. Accessed 2026-10-06.
15. Maricopa County Assessor's Office. Frequently Asked Questions. Accessed 2026-10-06.
16. Maricopa County Assessor's Office. Glossary: P (Pool). Accessed 2026-10-06.
17. Pima County Assessor. Notices of Value issued for Tax Year 2024. Accessed 2026-10-06.
18. Clark County Assessor (Nevada). Real Property. Accessed 2026-10-06.
19. Clark County (Nevada). Tax Abatement. Accessed 2026-10-06.
20. Nevada Legislature. NRS Chapter 361, Property Tax (361.225, 361.227, 361.4723). Accessed 2026-10-06.
21. Nevada Legislature. Total Combined Property Tax Rates by Tax Entity, Fiscal Year 2027 (from the Department of Taxation Redbook). Accessed 2026-10-06.
22. Texas Comptroller of Public Accounts. Valuing Property. Accessed 2026-10-06.
23. Texas Comptroller of Public Accounts. Property Tax Exemptions. Accessed 2026-10-06.
24. Texas Comptroller of Public Accounts. Tax Policy News, August 2025: 2025 Legislative Update. Accessed 2026-10-06.
25. Texas Comptroller of Public Accounts. Tax Rates and Levies, 2025 (county, school district, city, special district files). Accessed 2026-10-06.
26. Texas Comptroller of Public Accounts. Texas Property Tax Basics (January 2026). Accessed 2026-10-06.
27. Harris Central Appraisal District. HCAD Capped Appraisal Values FAQs. Accessed 2026-10-06.
28. Harris Central Appraisal District. HCAD Cost Approach to Value for Single-Family Property. Accessed 2026-10-06.
29. Harris Central Appraisal District. 2026 Real Property Building and Land data (extra features detail), certified. Accessed 2026-10-06.
30. Dallas Central Appraisal District. Data Products: DCAD2026_CURRENT (RES_ADDL). Accessed 2026-10-06.
31. Travis Central Appraisal District. 2026 Mass Appraisal Report. Accessed 2026-10-06.
32. Florida Legislature. s. 193.155, Homestead assessments (2026 Florida Statutes). Accessed 2026-10-06.
33. Florida Department of Revenue. Millage and Taxes Levied Report, 2025 (Ad Valorem Valuation and Tax Data Book). Accessed 2026-10-06.
34. Miami-Dade County Property Appraiser. Property Value. Accessed 2026-10-06.
35. Broward County Property Appraiser. Frequently Asked Questions. Accessed 2026-10-06.
36. Palm Beach County Property Appraiser. Glossary. Accessed 2026-10-06.
37. Hillsborough County Property Appraiser. Extra Feature Codes. Accessed 2026-10-06.
38. Manatee County Property Appraiser. Exemptions & Save Our Homes. Accessed 2026-10-06.
39. The Florida Senate. Senate Passes Historic $250,000 Property Tax Cut for Florida Homeowners (June 2, 2026). Accessed 2026-10-06.
40. Orange County Government, Florida. Property Tax Amendment 3. Accessed 2026-10-06.
41. New York State Department of Taxation and Finance. Defining Real vs. Personal Property. Accessed 2026-10-06.