Glossary

Terms used on this site, defined as they are used in Texas property tax practice.

MUD

Municipal Utility District. Finances water, sewer and drainage for a subdivision through bonds, repaid by a tax on parcels inside the district.

WCID

Water Control and Improvement District. Similar to a MUD, with added drainage and irrigation powers.

ESD

Emergency Services District. Funds fire and EMS outside a city fire department.

M&O rate

Maintenance and operations. Funds day-to-day costs.

I&S rate

Interest and sinking. Repays voter-approved debt.

Assessed value

The value the appraisal district assigns, to which rates are applied.

Authorized but unissued

Bonds voters approved that the district has not yet sold.

Composite rate

The sum of every taxing unit rate applying to one parcel.

Equal Housing Opportunity. All housing advertised on this site is available without regard to race, color, religion, sex, handicap, familial status, or national origin. School district information is provided as a factual zoning reference only and is not a characterization of any school, district, or community. Verify current attendance zones with the district.