A Municipal Utility District (MUD) is a political subdivision of the State of Texas authorized by the Texas Commission of Environmental Quality (TCEQ) to provide water, sewer, drainage and other services within the MUD boundaries.

A MUD is created when a majority of the property owners in the proposed district petition TCEQ to create the district.  In most cases, the original owners are developers seeking to establish a livable environment for residents and commercial enterprises.  While developers are encouraged to petition for new MUD entities, there are strict rules for how much control a developer can hold over a newly created entity.  TCEQ will evaluate any new petition, hold public hearings and meetings, and will ultimately grant or deny the petition.  If the application is granted, TCEQ will appoint five temporary members to the MUD board of directors until an election is called whereas permanent, publicly appointed board members are voted in.  The MUD, under the direction of the board of directors, then has taxing authority and the ability to authorize bonds and bond repayments.

The publicly elected board of directors manage and control, as a group, all affairs of the District subject to the continuing supervision of TCEQ.  The board of directors is responsible for acting under very strict State of Texas guidelines and restrictions to ensure the best interests of the property owners to which the board serves.  The board establishes policies in the interest of these residents and utility customers; including commercial entities within the district.  The board of directors, acting on behalf of the MUD, may adopt and enforce all necessary charges, fees and taxes in order to provide district facilities and service.  Taxes are considered “property taxes” (made up of maintenance and debt service taxes) and are based ad valorem, or on the value of the properties within the district.  All municipal utility districts set their tax rates based on several complex variables and rates between districts can vary significantly.

In addition to its responsibilities of providing infrastructure, water and sewer services to the property owners within the district, MUDs are legally empowered to engage in conservation, irrigation, electrical generation, firefighting, waste collection and recreational activities for the district.  All such activities undertaken by the district must be approved by the board.

While many districts use the acronym “MUD” in the application name, other districts utilize “PUD”, “UD”, or “WCID” – as is the case with the utility serving our area.  While the designation may sound different, the purpose is often the same.

Formed in May 1968 to originally serve the water and sewer needs of residents in and near Enchanted Oaks, Harris County Water Control and Improvement District #110 (“WCID #110” or “District”) has grown to be one of the most active and efficient MUD districts in Harris and surrounding counties.  The District now serves 8 large neighborhoods and services more than 5,000 connections.  When founded, the District had only a handful of businesses with connections.  There are now more than 400 commercial enterprises in the District; most collecting a sales tax for the residents of the District benefit.  Organic residential and commercial growth have occurred since the District creation and surrounding developments now approach WCID #110 for annexation on a regular basis due to the assurances of low taxes, stability and prosperity provided by the District.  The District has grown from approximately $80 million in valuation to over $837 million in valuation for tax year 2016.   Yet, the tax rate has steadily declined which has saved residents millions in property taxes over the years.  You can review the past few years of tax rate history by clicking this link.  The tax rate for 2024 has been set at $0.32 per $100 of assessed value (per HCAD.org) – a low rate relative to the many other districts in the Harris County region.   This $0.32 rate is composed of a 17 cent debt service tax along with a 15 cent maintenance & operations tax.  Rather remarkable is that the District only has approximately $22 million in bonds currently outstanding which is a low percentage to assets when considering the massive infrastructure that is in place along with the renowned parks the district has constructed.   The total acreage covered by WCID #110 is now approximately 1,300 acres, which includes 90+ acres of beautiful park and recreation areas designed for use by the residents of WCID #110.  The district recently acquired an additional 14.50 acres near Cypress Oaks Drive with the intent of creating further retention and park area (i.e. lakes!).  The growth in our district is staggering and yet, the board of WCID #110 has actively balanced the growth of the District with the needs of the residents.  Time and time again, the board has voted on behalf of the District on items that would improve the quality of life in the area and increase the long-term stability of the infrastructure of the District while keeping property taxes exceptionally low.  Taxes are low, the quality of services are high, the exemptions offered to residential taxpayers are almost unheard of, the amenities are out of this world, and the board continues to serve our community in ways beyond their stated obligations (debris cleanup, added security, flooding prevention…..). 

 The growth, the stability, the low taxes, and the quality of life are the result of the dedication and commitment of five long-term board members:  James Williams, Jeannie Perkins, Jerry Strickland, Tom Dowdy and Vanessa Sommer.  These five would shy from the limelight though and would always give credit to the amazing staff.  Resilient and vibrant individuals such as Denise Simples (20+ years now!), Brian Mills (unbound optimism and energy), Shane Breyette (kicking cancer’s butt), Carlee Nava-Schmidt (training our guards for the future) and a short of list of amazing maintenance staff. Further, the board has surrounded itself with professional, effective and knowledgable partners such as Langford Engineering (Mr. John Davis has been working in this district almost since “day 1”), Municipal Operations and Consulting (“MOC”),  Sanford, Kuhl, Hagan, Kugle, Parker, Kahn (attorneys), McCall Gibson (financial statement auditor), and the illustrious Myrtle Cruz, Inc. (bookkeeper).   The board members all commited decades ago to do “the right thing” and being vested in the community as residents and taxpayers, steadfastly helped build WCID #110 into what it is today.

WCID #110 board members are elected for a four year term.  The board of Harris County WCID #110 meets at least twice a month to conduct the monumental amount of business that must be settled in order to run such a large municipality.  The responsibilities and amenities WCID #110 currently provides to the property owners and taxpayers include, but are not limited to, providing clean water to every connection, providing reliable and safe sewer disposal and storm water runoff, providing for security for the entire district via contract with law enforcement personnel, maintain reliable and courteous waste and trash removal, maintain reliable and practical recycling services, providing and maintaining quality of life features such as Forest Oaks park, low-cost pool/tennis/gym memberships, and also regulating any new developments to ensure the district is able to absorb the long-term impact from such additions or improvements.   These are just the broad duties and many special projects are presented at each bi-monthly meeting.  Being a board of director member is similar to being on the board of a multi-million dollar corporation; just with special regulations and great oversight from the State of Texas and TCEQ.  Please refer to the “Accomplishments of WCID #110” for a list of some of the incredible achievements that the Harris County WCID #110 board, team members, staff, and consultants have accomplished for our area over the decades.