Special Purpose District Public Information Database (SPDPID)
Glossary of Terms
Entity Name
The official name of the special purpose district as reported to the Texas Comptroller of Public Accounts.
Taxpayer ID
The 11-digit identification number assigned by the Texas Comptroller of Public Accounts to each taxpayer, vendor, or state agency doing business in Texas.
Report Year
The fiscal year for which the special purpose district submitted its annual report to the Comptroller.
Entity Type
The classification of the special purpose district (e.g., Municipal Utility District, Water Control and Improvement District, etc.).
Reporting Method
Indicates how the district reported its financial information: Online — reported directly through the SPDPID online portal; Website — provided a link to the district's website where debt information is posted; Upload — submitted a document file; Contact — reported via contact information (water districts reporting after 2019).
Outstanding Bonds
Indicates whether the district has bonds outstanding (yes or no).
Gross Receipts
Indicates whether the district's gross receipts exceeded $250,000 in the reporting year.
Cash and Temporary Investments
Indicates whether the district's cash and temporary investments exceeded $250,000 in the reporting year.
Board Members
The elected or appointed directors who govern the special purpose district.
Tax Assessor/Collector
The individual or entity responsible for assessing and collecting taxes on behalf of the district.
Individual Debt Obligations
Details of each individual debt obligation (bond issuance) including name, principal issued, principal outstanding, combined principal and interest, final maturity date, and whether the debt is secured by ad valorem taxes.
Ad Valorem Tax Rate
The property tax rate applied per $100 of assessed value. Includes the maintenance and operations rate, interest and sinking fund rate, total adopted rate, effective rate, and rollback rate (for non-water districts), or the adopted rate and effective rate (for water districts).
Sales Tax Rate
The sales and use tax rate, if any, levied by the district.