All pension funds

Houston Police Officers' Pension System

Municipal·Huge plan

Actuarial valuation

fiscal year 2026, as reported to the PRB
Funded ratio
94.2%
Actuarial accrued liability
$8.4B
Actuarial value of assets
$7.9B
Unfunded liability
$489.8M
Amortization period
7.0 years
Assumed return
7.00%
Contributions (employer / employee, % pay)
27.1% / 10.5%

Financial report

fiscal year 2025
Net assets (market value)
$8.3B
Benefit payments
$450.2M
Total contributions
$225.2M

Membership

fiscal year 2025
Active members
5,305
Annuitants
5,299

Funded status by year

FYFunded ratioAssets (actuarial)LiabilityUnfundedAmortization
202694.2%$7.9B$8.4B$489.8M7.0
202594.2%$7.9B$8.4B$489.8M7.0
202492.0%$7.4B$8.0B$635.5M12.3
202389.3%$6.9B$7.7B$822.6M24.0
202287.5%$6.5B$7.4B$921.9M25.0
202185.4%$6.1B$7.1B$1.0B26.0
202082.4%$5.6B$6.8B$1.2B27.0
201981.7%$5.4B$6.7B$1.2B28.0
201879.3%$5.1B$6.5B$1.3B29.0
201778.3%$4.9B$6.2B$1.3B30.0
201678.2%$4.8B$6.1B$1.3B31.0
201579.8%$4.6B$5.7B$1.2B23.0
201481.0%$4.3B$5.4B$1.0B23.0
201381.3%$4.1B$5.0B$939.0Mnever
201281.9%$3.9B$4.7B$858.7M30.0
201182.8%$3.7B$4.5B$770.1M30.0
201083.3%$3.5B$4.2B$706.0M30.0
200978.5%$3.4B$4.4B$937.6M30.0
200881.8%$3.3B$4.1B$741.4M30.0
200778.0%$3.0B$3.9B$852.8M30.0
200673.8%$2.7B$3.6B$951.8M30.0
Full plan record at the Texas Pension Review Board