We all know that taxes can be a headache. Tax rates, deadlines, exemptions, where do you start? Here are some tips on calculating taxes to make taxes a little easier this year, specific to Harris County.
Before you can figure out how much you owe, it helps to understand a few key terms used in property tax calculations:
Property market value: Estimated worth or price at which a property can be bought or sold in the Texas real estate market.
Property appraised value: Assessed or estimated value or a property, as determined by a professional property appraiser or by the local county appraisal district.
Factors of Appraisal Price
- Location of residence
- Condition of home
- Size of home
- Recent Sales of Similar Homes
Understanding HCMUD 419’s Tax Rate
For 2025, HCMUD 419 adopted a total tax rate of $0.79 per $100 of assessed value. This rate is made up of two components:
- Debt Service Rate: $0.57
This portion of your tax rate funds the long-term debt used to build the essential infrastructure that serves your community—such as water, wastewater, and drainage facilities, certain parks and recreational facilities, and roads within HCMUD 419. The District currently carries approximately $57 million in outstanding debt, of which $0.445 of the tax rate is dedicated to water, sewer, drainage, and parks, and $0.125 is dedicated to road infrastructure. One of the primary purposes of a MUD is to finance the costs of major infrastructure that serves the community. This approach helps make new homes more affordable by spreading these costs over time, rather than requiring developers or homebuyers to pay for all infrastructure upfront. - Maintenance & Operations (M&O) Rate: $0.22
This portion supports the District’s ongoing operations, including system maintenance, routine repairs, administration, and regulatory compliance.
Together, these components make up the $0.79 total tax rate that appears on your property tax bill.
Tax Bill Formula
(Home Appraised value – Exemptions) Divided by 100. Then multiply the product by the tax rate = your bill.
Tax Exemptions
At the beginning of the year -- before the District receives its tax rolls from the central appraisal district and considers its tax rates -- the Board of Directors reviews and grants exemptions for the current year. Presently, HCMUD 419 has a Homestead Exemption of 10%, a $30,000 exemption for homestead residents who are over 65, and a $35,000 exemption for residents who are disabled.
Homestead exemption:
A property owner who acquires property after Jan. 1 may receive the residence homestead exemption for the applicable portion of that tax year immediately on qualification of the exemption if the previous owner did not receive the same exemption for the tax year. The property owner must occupy the property as the owner’s primary residence and the residence homestead exemption cannot be claimed by the property owner on any other property.
Over 65/Disability exemption: A homeowner who turns age 65 or who becomes disabled during a tax year, will qualify immediately for those exemptions, as if the homeowner qualified on Jan. 1 of the tax year. A surviving spouse age 55 or older may qualify for the deceased spouse’s exemption, if the spouse dies in the year that he or she reaches age 65. A disabled veteran or their surviving spouse whose home was donated by a charitable organization, the surviving spouse of a U.S. armed services member killed or fatally injured in the line of duty and the surviving spouse of a first responder killed or fatally injured in the line of duty also qualify immediately for those exemptions, as if they qualified on Jan. 1 of the tax year.
Other Exemptions: The above are the most common tax exemptions, but more may apply. You can find a full list of exemptions here.
Filing for Exemption: Local taxing jurisdictions, like MUD 419, do not handle requests for tax exemptions. Taxpayers should file for exemptions with the Central Appraisal District (CAD). For the Harris Central Appraisal District (HCAD), click here.
How to Protest Your Appraised Value
HCMUD 419 is not involved in the property appraisal process. Property values are determined solely by the County Appraisal District (CAD), and the District relies on the certified tax rolls provided by the CAD when setting its tax rate.
You will receive your Notice of Appraised Value from the CAD in the spring. If you disagree with the appraised value, you have the right to protest. The deadline to file a protest is 30 days after you receive your notice. Protests must be filed directly with the CAD.
For the Harris Central Appraisal District (HCAD), click here.
Once appraised values are finalized, local taxing entities—such as school districts, cities, and Municipal Utility Districts (MUDs)—set their tax rates based on the certified tax rolls. Property tax bills are typically issued by the end of October and are due by the end of January.
For questions related to District taxes, including billing, payment methods, installment agreements, or comments regarding your tax statement, residents are encouraged to contact the District’s tax assessor-collector, Wheeler & Associates. They can provide assistance and guidance on available payment options and taxpayer programs.