All pension funds

Houston Municipal Employees Pension System

Municipal·Huge plan

Actuarial valuation

fiscal year 2026, as reported to the PRB
Funded ratio
76.9%
Actuarial accrued liability
$5.8B
Actuarial value of assets
$4.5B
Unfunded liability
$1.3B
Amortization period
10.4 years
Assumed return
7.00%
Contributions (employer / employee, % pay)
30.1% / 3.0%

Financial report

fiscal year 2025
Net assets (market value)
$4.7B
Benefit payments
$366.6M
Total contributions
$250.1M

Membership

fiscal year 2025
Active members
10,816
Annuitants
12,396

Funded status by year

FYFunded ratioAssets (actuarial)LiabilityUnfundedAmortization
202676.9%$4.5B$5.8B$1.3B10.4
202576.9%$4.5B$5.8B$1.3B10.4
202472.7%$4.1B$5.7B$1.6B13.0
202369.0%$3.8B$5.6B$1.7B24.1
202265.8%$3.6B$5.4B$1.9B25.1
202162.8%$3.3B$5.3B$2.0B26.1
202059.2%$3.1B$5.2B$2.1B27.1
201959.3%$3.0B$5.1B$2.1B28.0
201857.7%$2.9B$5.0B$2.1B29.0
201756.4%$2.7B$4.9B$2.1B30.0
201655.5%$2.6B$4.7B$2.1B31.0
201554.2%$2.6B$4.8B$2.2B32.0
201458.1%$2.5B$4.3B$1.8B33.0
201357.7%$2.4B$4.1B$1.7B35.0
201259.1%$2.3B$4.0B$1.6B30.0
201161.4%$2.3B$3.8B$1.5B30.0
201062.6%$2.3B$3.6B$1.4B29.0
200966.2%$2.3B$3.5B$1.2B30.0
200870.1%$2.3B$3.3B$986.0M30.0
200770.1%$2.2B$3.1B$935.0M30.0
200664.5%$1.9B$2.9B$1.0B30.0
Full plan record at the Texas Pension Review Board