What is the current tax rate for the MUD?
The tax rate is $.89 per $100 of home value.
How is my tax bill calculated?
Take the value of your house divided by $100 and multiply that number by $.89 The Fort Bend Central Appraisal District (CAD) determines the value of your home. Home values are assessed on January 1 of each year. The Fort Bend Central Appraisal District is an independent government agency and the MUD Board has no influence on how your home is valued. All taxing units in Fort Bend County use the same home value when calculating your taxes. A sample MUD tax bill calculation on a $100,000 home is as follows:
Is there any way to lower my MUD tax bill?
The District currently allows a $10,000 exemption for people who are 65 years old or older or for people who are disabled. To use the example above, if you qualified for one of these exemptions (you can’t get both), the value would be $90,000 and the tax would be $801. There is also a State mandated Disabled Veteran exemption which would give an additional $5,000 to $12,000 off the value, depending on the amount of disability. To apply for these exemptions or to see if you qualify, contact the Fort Bend Central Appraisal District (CAD).
When are taxes due?
Your taxes are due by January 31 and become delinquent on February 1.
Where do I send my tax payment?
The tax payment should be made payable to Fort Bend Co. MUD #23 and mailed to P.O. Box 1368, Friendswood, TX 77549-1368. The District also accepts credit card payments. You may pay by credit card on our Tax Assessor/Collector’s website at www.aswtax.com or by phone by dialing 1 (800) 272-9829. For detailed instructions, contact the tax office at (281) 482-0216.
What happens if I don’t pay my taxes on time?
If your MUD taxes are not paid by January 31st of each year, penalties and interest begin accruing. If taxes remain unpaid until September, water service could be terminated at your home. In extreme cases where taxes are more than a year delinquent, a lawsuit can be filed and your home could be sold for taxes.
Interest and penalties on your MUD taxes will accrue monthly beginning February 1st as follows:
- February 7%
- March 9%
- April 11%
- May 13%
- June 15%
- July 18% plus 20% penalty (attorney fees)
Interest and penalties continue to accrue indefinitely until the taxes are paid.
A homeowner who has a Fort Bend County MUD 23 tax bill of $890 will pay the following amounts if the bill becomes delinquent on February 1.
- February 1 $952.30
- May 1 $1,005.70
- July 1 $1,228.20 (including attorney fees)
If I have questions regarding the value of my home as it appears on the tax rolls, whom should I call?
The Fort Bend Central Appraisal District. They are located at:
2801 B.F. Terry Blvd.
Rosenberg, Texas 77471-5600
Each May the Fort Bend Central Appraisal District will mail an appraisal notice to your home. This notice informs you of the value of your home as of January 1 of that year. If you disagree with the value set by the Central Appraisal District, the homeowner has until May 31st to protest that value. Details and deadlines regarding the taxpayer protest process can be found on the appraisal notice.
If my mortgage company is responsible for paying taxes from escrow and they pay late or don’t pay at all, am I still responsible for penalties and interest?
Yes. The homeowner is ultimately responsible for paying property taxes in a timely manner even if the money is held in escrow and paid by a mortgage company. If your mortgage company failed to pay on time, which resulted in additional interest or penalties, you will be responsible for those charges. Check with your mortgage company on a regular basis each December to make sure they have paid your property taxes.
What do my MUD property taxes pay for?
The MUD tax is actually made up of two components, debt service and operations and maintenance.
Debt Service Rate $.64 + O&M Rate $.25 = Total Rate $.89
Revenue from the debt service rate is used to pay the annual debt service payments for the $27 million in bonds the district has issued since inception. Additional bonds are issued when the district values can support them to pay for infrastructure needed to provide water, sewer and drainage to our residents.
Revenue from the operations and maintenance rate is placed into the general operating fund to pay for general upkeep and repairs of the district. These revenues supplement water and sewer revenue collected on a monthly basis from our customers. Fort Bend MUD 23 has not raised its residential water and sewer rates in over a decade partly because of the revenue generated from the O&M tax.
Below are the historical tax rates (Year/Taxable Value/Rate)
- Tax Year 1998 – Taxable Value $56,428,823 – Tax Rate $1.37
- Tax Year 1999 – Taxable Value $68,329,412 – Tax Rate $1.37
- Tax Year 2000 – Taxable Value $93,058,212 – Tax Rate $1.29
- Tax Year 2001 – Taxable Value $124,039,018 – Tax Rate $1.20
- Tax Year 2002 – Taxable Value $160,826,659 – Tax Rate $1.15
- Tax Year 2003 – Taxable Value $212,459,994 – Tax Rate $1.12
- Tax Year 2004 – Taxable Value $284,649,226 – Tax Rate $1.06
- Tax Year 2005 – Taxable Value $369,338,186 – Tax Rate $1.02
- Tax Year 2006- Taxable Value $453,598,228 – Tax Rate $0.999
- Tax Year 2007 – Taxable Value $525,192,966 – Tax Rate $0.95
- Tax Year 2008 – Taxable Value $542,533,345 – Tax Rate $0.91
- Tax Year 2009 – Taxable Value $513,762,018 – Tax Rate $1.00
- Tax Year 2010 – Taxable Value $504,092,655 – Tax Rate $1.03
- Tax Year 2011 – Taxable Value $498,905,621 – Tax Rate $1.03
- Tax Year 2012 – Taxable Value $472,765,715 – Tax Rate $1.07
- Tax Year 2013 – Taxable Value $489,817,781 – Tax Rate $1.05
- Tax Year 2014 – Taxable Value $534,431,257 – Tax Rate $1.05
- Tax Year 2015 – Taxable Value $612,522,513 – Tax Rate $0.95