Taxes & Closing Costs

    Municipal Utility District (MUD)

    A Texas special district that finances and operates water, sewer, drainage, and similar utilities, often by levying its own property tax on the homes inside it.

    A municipal utility district, or MUD, is a special-purpose political subdivision in Texas that provides utilities such as water, wastewater, and drainage, commonly in newly developed areas outside existing city services. A MUD can issue bonds for infrastructure and levy a property tax on the parcels within its boundaries to repay that debt and fund operations.

    Because a MUD tax is added to the regular property tax bill, a buyer in a MUD can face a higher combined tax rate. Texas law requires a statutory notice to a buyer of residential property located in a MUD, disclosing the district and its tax rate.

    On the exam

    A MUD is a special district that funds utilities and levies its own property tax. Texas requires a buyer notice for homes inside a MUD.

    Exam trap

    A MUD tax is on top of the usual city, county, and school taxes, so the combined rate is higher. The required MUD notice must be given to the buyer.

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    This definition is Texas real estate exam-prep education, not legal, tax, or professional advice. Verify current rules against the official source before relying on them for a real transaction. Back to the full glossary.