Waller County Judge Trey Duhon says Gov. Greg Abbott's property tax pitch ignores what the state forces counties to spend.

The dispute matters in Katy, which sits in three counties: Waller, Harris and Fort Bend. Katy City Council holds a public hearing on its proposed 2026 tax rate Monday, Sept. 28, as we reported Sept. 23. The broader fight over who pays for state-mandated services shapes what every local government can afford.

Duhon, a Republican like Abbott, raised the issue in a Facebook post responding to the governor's campaign advertising on property taxes, Covering Katy reported Sunday. Abbott has blamed rising property taxes partly on local government spending. Duhon agrees Texas levies no state property tax. But he argues that framing hides the cost Austin pushes onto counties.

Indigent defense is one example. At the Sept. 16 Waller County Commissioners Court meeting, Duhon said the county spends more than $1 million a year providing court-appointed attorneys for defendants who cannot afford one. The state reimburses roughly $51,000 through grant funding.

That gap is enormous.

"Using counties as a no limit credit card is not OK," Duhon said.

The Texas Association of Counties says state and federal unfunded mandates impose billions of dollars in costs on Texas counties and their property taxpayers.

Duhon has pressed the point for months. In April 2026, while Austin lawmakers discussed further restricting local revenue, he noted counties already face an election if property-tax revenue from existing properties grows beyond the state's 3.5% voter-approval threshold.

Abbott's proposals would tighten those limits further. His plan calls for two-thirds voter approval for tax increases, a lower annual cap on homestead appraisal growth, tighter local spending limits and greater voter power to roll back taxes, according to Kiplinger. His campaign estimates the broader agenda could cut property taxes by up to 50%.

No response from Abbott's office to Duhon's specific challenge appears in public statements as of Sept. 27.

Katy's proposed 2026 rate of $0.420 per $100 valuation is half a penny lower than the 2025 rate of $0.425, according to city records. Rising home values mean the average homestead tax bill would still climb $13.87. The public hearing begins at 6:30 p.m. at Katy City Hall, 901 Ave C.