The information below shows Brazoria County’s revenues and expenses in total and per capita. Commissioner’s Court votes to approve the Proposed Tax Rate for the upcoming tax year before the start of the County’s fiscal year. Total Taxable Assessed Value is determined by the Brazoria County Appraisal District. In addition to property tax and other revenue sources, Brazoria County imposes a sales and use tax for property tax relief at a rate of one-half of one percent.