As you may already know, the Board of Directors (the "Board") of Harris County Water Control & Improvement District No. 109 (the "District" or “HCWCID 109”) has called for a bond authorization proposition to be on the election ballot for Saturday, May 2, 2026. To ensure that residents and other constituents of the District have accurate information regarding the proposed authorization, we have put together answers to common questions. This page will be updated, as needed, to address additional questions and provide additional information prior to the election.
What is Harris County Water Control & Improvement District No. 109?
Harris County Water Control & Improvement District No. 109 is a political subdivision of the State of Texas. It is authorized to purchase, construct, finance, maintain and operate water, sanitary sewer, storm sewer, and drainage facilities to serve the land contained within its boundaries. Said more succinctly, it is the water and sewer utility provider for the Greenwood Forest, Cashel Forest, Champions South, Capistrano Villas and Timber Forest neighborhoods, as well as the surrounding commercial areas. The District currently contains approximately 1,973 single-family residences and approximately 1,422 multi-family connections across approximately 822.91 acres.
What is the election?
The language below will be on the ballot for voters of the District when they go to the polls or vote by mail for the May 2, 2026 election, asking voters to select one (1) option of either FOR or AGAINST on the following proposition:
PROPOSITION A –
THIS IS A TAX INCREASE. The issuance of $60,000,000 bonds for water, sanitary sewer, and drainage and storm sewer systems and sanitary sewer, and drainage and storm sewer systems bonds of the district, and the levy of taxes, without limit as to rate or amount, sufficient to pay the principal of and interest on the bonds
How will bond authorization affect my taxes?
Because future bonds may not be issued without Board approval, bond authorization alone will have NO EFFECT on your taxes. Only once bond authorization is utilized and bonds are sold may there be a potential tax impact.
Why does the bond proposition state “THIS IS A TAX INCREASE”?
The statement “THIS IS A TAX INCREASE” is in compliance with a recent change to Texas law, as interpreted by the Texas Office of the Attorney General. Note that the District issued bonds most recently in 2020 and 2022 and the District's overall tax rate actually decreased in each year following those bond issuances.
What is a bond authorization?
A bond authorization is an authorization to sell bonds to fund district projects. It is similar to a line of credit that a business might use to fund its operations. An authorization is not immediate funding, nor is it a “blank check” to fund the entire amount of the authorization without meeting strict regulatory requirements. While an authorization may be for a large amount, the District can only sell bonds once construction of necessary projects is ready to begin, or as needed for repairs and maintenance or replacement of existing WS&D facilities. Further, the District may only sell bonds once the facilities to be financed thereby are approved by the Texas Commission on Environmental Quality ("TCEQ") and only in amounts approved by the TCEQ.
The District currently has $19,350,000 in bonding authority for water, sanitary sewer, storm sewer. The most recent bond authorization was in 2019, and the amount of bonds authorized by the District's voters in the 2019 election totaled $37,000,000 for the purpose of water, sanitary sewer, storm sewer, and drainage facilities. Portions of these authorized bond amounts have been issued periodically, as needed, to fund necessary water, sanitary sewer and drainage infrastructure projects in the District.
What will the WS&D bond authorization be used for?
The Bond Election Report submitted by the District's engineer identifies the projects the Board anticipates will be necessary over the next 10 years to rehabilitate the water, sanitary sewer, and drainage infrastructure owned and operated by the District. As a proactive measure, the Bond Election Report outlines the probable cost for those projects (and required bond issuance costs), considering all information available today.
Specific projects include but are not limited to
- Replacement and recoating of aging Water Plant Facilities
- Rehabilitation of Water Wells and Pumping Equipment
- Replacement of the Water Plant Generators
- Replacement of the Water Lines
- Rehabilitation of the Sanitary Sewer Collection System
- Rehabilitation of the Wastewater Treatment Plant
- Rehabilitation of the Storm Drainage System
Why is it necessary to do these projects?
The District was created in 1968 and initially contained 649.53 acres. Between 1968 and the present, the District has grown to contain approximately 822.91 acres. Over the decades, the District periodically undertaken significant rehabilitation and replacement projects to renew, refresh or replace its major water, sewer and drainage facilities as they reach the end of their useful lives. The projects to be financed through issuance of bonds out of this bond authorization is for projects to ensure that the District can continue to provide reliable, quality water supply, wastewater treatment, and storm drainage services and facilities to serve its residents and customers.
Can’t the District just pay for projects without issuing bonds?
The primary alternative to authorizing the bonds is to fund all necessary projects on a "pay as you go" basis. This could result in increases in the District’s maintenance tax rate in order to collect the required funds. Further, if the District is compelled to raise the necessary funds to finance these projects on a "pay as you go" basis, it could create significant delays in the start and completion of large projects. Much like a home equity loan for a major roof repair, when the District issues bonds, it spreads the costs of the necessary projects over several years with the goal of avoiding increases to the tax rate typically required by a "pay as you go" approach. Moreover, the interest rates for the District on the re-payments of its municipal bonds are typically significantly lower than the comparable rates for traditional construction loans; tax-exempt bonds are an efficient means of funding for District projects.
How are my taxes determined?
The District levies a total tax rate each year that has two components:
- The debt service tax rate, the proceeds of which can only be used to make payments on the District’s bonds; and
- The operations and maintenance tax rate, the proceeds of which are deposited to the District’s General Fund and used to pay operating and maintenance expenses of the District.
These two components of the tax rate have changed over the years as the District’s debt service and operating expenses have changed; however, the District's total tax rate has remained between $0.225 and $0.25 for the past 25 years. A chart with a breakdown of the District's tax rate in recent years in included below.
| TAX RATES / $100 TOTAL | |||
|---|---|---|---|
| Tax Year | Debt Rate | M&O Rate | Total Rate |
| 2025 | 0.135 | 0.09496 | 0.229960 |
| 2024 | 0.135 | 0.0887 | 0.2237 |
| 2023 | 0.135 | 0.093 | 0.228 |
| 2022 | 0.147 | 0.0825 | 0.2295 |
| 2021 | 0.11 | 0.135 | 0.245 |
| 2020 | 0.115 | 0.135 | 0.25 |
| 2019 | 0.105 | 0.145 | 0.25 |
I have more questions…
Good! The goal is for the residents to have all the information at their disposal when voting approaches. Additional questions can be fielded through the Contact Us form on the District’s website.