If you live in Falls at Imperial Oaks in Spring, Texas, you've probably noticed MUD 115 listed on your property tax bill. Many homeowners are surprised to learn that a portion of their property taxes helps fund the infrastructure maintained by Montgomery County Municipal Utility District No. 115. This is one of the most common questions I hear from homeowners in Falls at Imperial Oaks.
MUD stands for Municipal Utility District. MUD 115 helps fund and maintain the infrastructure that serves our community, the Falls at Imperial Oaks, including water systems, sewer systems, drainage facilities, lakes, fountains, parks, and other public improvements. The District owns and maintains critical infrastructure that most residents never see, including water lines, sewer systems, drainage facilities, lift stations, detention ponds, and other public improvements that help the community operate safely and efficiently.
The MUD tax rate has two parts:
💧 Maintenance & Operations
Pays for day to day operations and maintenance.
🏗️ Debt Service
Pays for infrastructure bonds used to build the community.
For 2025:
• M&O Rate: $0.42
• Debt Service Rate: $0.49
• Total Rate: $0.91 per $100 of taxable value
The MUD 115 total tax rate decreased from $0.92 in 2024 to $0.91 in 2025.
MUD 115 is governed by a Board of Directors elected by residents of the District and operates under the supervision of the Texas Commission on Environmental Quality (TCEQ). Board meetings are open to the public, and residents are encouraged to stay informed about District projects and finances.
Over the next few weeks, we'll break down where MUD tax dollars go, how projects are funded, and what services the District provides.This article is part of an ongoing series designed to help Falls at Imperial Oaks residents better understand how their community works.
Related Articles Coming Soon:
- HOA vs. MUD: What's the Difference?
- Understanding Property Taxes in Falls at Imperial Oaks
- How MUD 115 Funds Infrastructure Projects
- Where Your MUD Tax Dollars Go
