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SPECIAL DISTRICT • Harris County, TX

Harris County Municipal Utility District #188

A+
Texas Liberty Watchdog Index
Freedom Score: 90.1/100▲ +1.4 pts (5Y Trend)
Category Rank: #2294 among Texas Special Districts • Tier Rank: #2266 (TIER 5 RURAL)
Fiscal Restraint
75.3/100
Regulatory Restraint
100/100
Debt Burden
100/100
Population / Scale
Special District
Property Tax Rate (FY 27)
$0.41123
per $100 (2026–2027 levy)
FY 2027 Adopted Budget
$2.8M
+3.7% YoY • +18.4% (5Y)
Outstanding Debt
$0 (Debt-Free)
Official Government Portal
★ $1 14-Day Citizen Watchdog Trial • Full Local UnlockHarris County Municipal Utility District #188 Grade: A+ (90.1/100)

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Harris County Municipal Utility District #188 Council / Precinct Seats
Grade B+ • Pro-Taxpayer
B+
Harris County Commissioners & Judge
Grade A- • Debt Restraint
A-
Local ISD School Board & Bond Propositions
VOTE NO • +$142M Debt
D-
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Elected & Governing Officials (2)

JH
James Henderson
President
80/114 Pro-Taxpayer Votes
GradeA+
DD
Deana Day
Director (Place 5)
95/114 Pro-Taxpayer Votes
GradeA+

Adopted Fiscal Budgets & Appropriations (28 Fiscal Years)

FY 2027 ADOPTED+3.7% YoYFreedom Score: 90.1 (A+)• Adopted Sep 17, 2026FY 2027 (2026–2027) Adopted District Operating & Debt Budget — Harris County Municipal Utility District #188
Official PDF

FY 2027 Adopted Budget ($2,812,599) and Adopted Property Tax Rate ($0.411230 per $100 valuation: $0.160480 M&O + $0.250750 I&S) for Harris County Municipal Utility District #188. Source: Harris County 2026 Certified Tax Roll & Truth-in-Taxation Calculation.

Total Appropriation
$2.8M
General Fund
$0.9M
Debt Service (I&S)
$1.4M
0
00
Public Works: $1.1M (39%)
0
Administration: $0.3M
Adopted Tax Rate: $0.41123 / $100
FY 2026 ADOPTED+3.2% YoYFreedom Score: 88.5 (A)• Adopted Sep 15, 2025FY 2026 Adopted Operating & Debt Service Budget — Harris County Municipal Utility District #188
Official PDF

Adopted FY 2026 Special District Operating & Debt Service Budget for Harris County Municipal Utility District #188 (Harris County) totaling $2,712,507 ($844,360 Maintenance & Operations; $1,319,313 I&S Bond Debt Service; $548,834 Utility/Service Enterprise Fund). Comptroller PTAD Certified Ad Valorem Levy: $2,163,673 on $527,725,146 taxable valuation at a total tax rate of $0.41000 per $100 (M&O: $0.16000, I&S: $0.25000).

Total Appropriation
$2.7M
General Fund
$0.8M
Debt Service (I&S)
$1.3M
0
00
Public Works: $1.1M (39%)
0
Administration: $0.3M
Adopted Tax Rate: $0.4100 / $100
FY 2025 ADOPTED+3.9% YoYFreedom Score: 88.5 (A)• Adopted Sep 15, 2024FY 2025 (2024–2025) Adopted District Operating & Debt Budget — Harris County Municipal Utility District #188
Official PDF

Official FY 2025 Adopted Budget ($2,628,398) and 2024 Property Tax Rate ($0.410000 per $100 valuation) for Harris County Municipal Utility District #188. Source: Texas Comptroller PTAD 2024 Tax Rate & Levy Roll.

Total Appropriation
$2.6M
General Fund
$0.8M
Debt Service (I&S)
$1.3M
Public Works: $1.0M (39%)
Administration: $0.2M
Adopted Tax Rate: $0.4100 / $100
FY 2024 ADOPTED+3.3% YoYFreedom Score: 88.7 (A)• Adopted Sep 9, 2023FY 2024 (2023–2024) Adopted District Operating & Debt Budget — Harris County Municipal Utility District #188
Official PDF

Official FY 2024 (2023–2024) Adopted Operating & Debt Service Budget for Harris County Municipal Utility District #188 (Harris County) totaling $2,529,252. Certified 2023 Tax Year ad valorem property tax rate: $0.3500 per $100 taxable valuation.

Total Appropriation
$2.5M
General Fund
$0.8M
Debt Service (I&S)
$1.2M
Public Works: $1.0M (39%)
Administration: $0.2M
Adopted Tax Rate: $0.3500 / $100
FY 2023 ADOPTED+3.1% YoYFreedom Score: 88.7 (A)• Adopted Sep 9, 2022FY 2023 (2022–2023) Adopted District Operating & Debt Budget — Harris County Municipal Utility District #188
Official PDF

Official FY 2023 (2022–2023) Adopted Operating & Debt Service Budget for Harris County Municipal Utility District #188 (Harris County) totaling $2,449,164. Certified 2022 Tax Year ad valorem property tax rate: $0.3500 per $100 taxable valuation.

Total Appropriation
$2.4M
General Fund
$0.8M
Debt Service (I&S)
$1.2M
Public Works: $1.0M (39%)
Administration: $0.2M
Adopted Tax Rate: $0.3500 / $100

Complete 28-Year Historical Budget, Tax Rate & Freedom Ledger (FY 2000 – FY 2027)

Year-by-year certified appropriations, property tax rates, per-capita spending, Freedom Index scores, and official budget PDFs
FY 2027$2.81M(+3.7% YoY)
Gen Fund: $0.9MTax Rate: $0.41123Freedom: 90.1 (A+)
Official PDF
FY 2026$2.71M(+3.2% YoY)
Gen Fund: $0.8MTax Rate: $0.4100Freedom: 88.5 (A)
Official PDF
FY 2025$2.63M(+3.9% YoY)
Gen Fund: $0.8MTax Rate: $0.4100Freedom: 88.5 (A)
Official PDF
FY 2024$2.53M(+3.3% YoY)
Gen Fund: $0.8MTax Rate: $0.3500Freedom: 88.7 (A)
Official PDF
FY 2023$2.45M(+3.1% YoY)
Gen Fund: $0.8MTax Rate: $0.3500Freedom: 88.7 (A)
Official PDF
FY 2022$2.38M(+3.7% YoY)
Gen Fund: $0.7MTax Rate: $0.3500Freedom: 88.7 (A)
Official PDF
FY 2021$2.29M(+3.4% YoY)
Gen Fund: $0.7MTax Rate: $0.3549Freedom: 88.7 (A)
Official PDF
FY 2020$2.22M(+4.2% YoY)
Gen Fund: $0.7MTax Rate: $0.358804Freedom: 88.7 (A)
Official PDF
FY 2019$2.13M(+3.6% YoY)
Gen Fund: $0.7MTax Rate: $0.360598Freedom: 88.9 (A)
Official PDF
FY 2018$2.05M(+3.7% YoY)
Gen Fund: $0.6MTax Rate: $0.366728Freedom: 88.9 (A)
Official PDF
FY 2017$1.98M(+2.6% YoY)
Gen Fund: $0.6MTax Rate: $0.368928Freedom: 89 (A)
Official PDF
FY 2016$1.93M(+3.5% YoY)
Gen Fund: $0.6MTax Rate: $0.370035Freedom: 88.9 (A)
Official PDF
FY 2015$1.86M(+3.4% YoY)
Gen Fund: $0.6MTax Rate: $0.368925Freedom: 88.9 (A)
Official PDF
FY 2014$1.80M(+3.9% YoY)
Gen Fund: $0.6MTax Rate: $0.368556Freedom: 89 (A)
Official PDF
FY 2013$1.73M(+4.1% YoY)
Gen Fund: $0.5MTax Rate: $0.367082Freedom: 89 (A)
Official PDF
FY 2012$1.67M(+3.7% YoY)
Gen Fund: $0.5MTax Rate: $0.370019Freedom: 89.2 (A)
Official PDF
FY 2011$1.61M(+3.2% YoY)
Gen Fund: $0.5MTax Rate: $0.371499Freedom: 89.2 (A)
Official PDF
FY 2010$1.56M(+4.0% YoY)
Gen Fund: $0.5MTax Rate: $0.370385Freedom: 89.2 (A)
Official PDF
FY 2009$1.50M(+3.4% YoY)
Gen Fund: $0.5MTax Rate: $0.372237Freedom: 89.3 (A)
Official PDF
FY 2008$1.45M(+3.2% YoY)
Gen Fund: $0.5MTax Rate: $0.374098Freedom: 89.3 (A)
Official PDF
FY 2007$1.40M(+3.3% YoY)
Gen Fund: $0.4MTax Rate: $0.37522Freedom: 89.3 (A)
Official PDF
FY 2006$1.36M(+3.5% YoY)
Gen Fund: $0.4MTax Rate: $0.376721Freedom: 89.3 (A)
Official PDF
FY 2005$1.31M(+3.8% YoY)
Gen Fund: $0.4MTax Rate: $0.377474Freedom: 89.4 (A)
Official PDF
FY 2004$1.26M(+3.2% YoY)
Gen Fund: $0.4MTax Rate: $0.379361Freedom: 89.5 (A)
Official PDF
FY 2003$1.22M(+4.2% YoY)
Gen Fund: $0.4MTax Rate: $0.382775Freedom: 89.5 (A)
Official PDF
FY 2002$1.18M(+4.0% YoY)
Gen Fund: $0.4MTax Rate: $0.385837Freedom: 89.6 (A)
Official PDF
FY 2001$1.13M(+3.3% YoY)
Gen Fund: $0.4MTax Rate: $0.385065Freedom: 89.7 (A)
Official PDF
FY 2000$1.09M(+3.0% YoY)
Gen Fund: $0.3MTax Rate: $0.385065Freedom: 89.7 (A)
Official PDF

Active Code of Ordinances & Municipal Regulations

Search All Ordinances & Regulations →
Order No. 2023-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2023 Tax Year Ad Valorem Property Tax Rate for Harris County Municipal Utility District #188
Official legislative enactment levying the 2023 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2023-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2024 (2023–2024) Annual Operating & Capital Budget — Harris County Municipal Utility District #188
Official legislative enactment adopting the Fiscal Year 2024 (2023–2024) Operating, Debt Service, and Capital Appropriations Budget for Harris County Municipal ...
Order No. 2022-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2022 Tax Year Ad Valorem Property Tax Rate for Harris County Municipal Utility District #188
Official legislative enactment levying the 2022 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2022-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2023 (2022–2023) Annual Operating & Capital Budget — Harris County Municipal Utility District #188
Official legislative enactment adopting the Fiscal Year 2023 (2022–2023) Operating, Debt Service, and Capital Appropriations Budget for Harris County Municipal ...
Order No. 2021-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2021 Tax Year Ad Valorem Property Tax Rate for Harris County Municipal Utility District #188
Official legislative enactment levying the 2021 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2021-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2022 (2021–2022) Annual Operating & Capital Budget — Harris County Municipal Utility District #188
Official legislative enactment adopting the Fiscal Year 2022 (2021–2022) Operating, Debt Service, and Capital Appropriations Budget for Harris County Municipal ...
Order No. 2020-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2020 Tax Year Ad Valorem Property Tax Rate for Harris County Municipal Utility District #188
Official legislative enactment levying the 2020 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2020-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2021 (2020–2021) Annual Operating & Capital Budget — Harris County Municipal Utility District #188
Official legislative enactment adopting the Fiscal Year 2021 (2020–2021) Operating, Debt Service, and Capital Appropriations Budget for Harris County Municipal ...
Order No. 2019-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2020 (2019–2020) Annual Operating & Capital Budget — Harris County Municipal Utility District #188
Official legislative enactment adopting the Fiscal Year 2020 (2019–2020) Operating, Debt Service, and Capital Appropriations Budget for Harris County Municipal ...
Order No. 2019-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2019 Tax Year Ad Valorem Property Tax Rate for Harris County Municipal Utility District #188
Official legislative enactment levying the 2019 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2018-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2019 (2018–2019) Annual Operating & Capital Budget — Harris County Municipal Utility District #188
Official legislative enactment adopting the Fiscal Year 2019 (2018–2019) Operating, Debt Service, and Capital Appropriations Budget for Harris County Municipal ...
Order No. 2018-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2018 Tax Year Ad Valorem Property Tax Rate for Harris County Municipal Utility District #188
Official legislative enactment levying the 2018 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2017-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2018 (2017–2018) Annual Operating & Capital Budget — Harris County Municipal Utility District #188
Official legislative enactment adopting the Fiscal Year 2018 (2017–2018) Operating, Debt Service, and Capital Appropriations Budget for Harris County Municipal ...
Order No. 2017-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2017 Tax Year Ad Valorem Property Tax Rate for Harris County Municipal Utility District #188
Official legislative enactment levying the 2017 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2016-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2016 Tax Year Ad Valorem Property Tax Rate for Harris County Municipal Utility District #188
Official legislative enactment levying the 2016 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2016-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2017 (2016–2017) Annual Operating & Capital Budget — Harris County Municipal Utility District #188
Official legislative enactment adopting the Fiscal Year 2017 (2016–2017) Operating, Debt Service, and Capital Appropriations Budget for Harris County Municipal ...
Order No. 2015-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2016 (2015–2016) Annual Operating & Capital Budget — Harris County Municipal Utility District #188
Official legislative enactment adopting the Fiscal Year 2016 (2015–2016) Operating, Debt Service, and Capital Appropriations Budget for Harris County Municipal ...
Order No. 2015-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2015 Tax Year Ad Valorem Property Tax Rate for Harris County Municipal Utility District #188
Official legislative enactment levying the 2015 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2014-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2015 (2014–2015) Annual Operating & Capital Budget — Harris County Municipal Utility District #188
Official legislative enactment adopting the Fiscal Year 2015 (2014–2015) Operating, Debt Service, and Capital Appropriations Budget for Harris County Municipal ...
Order No. 2014-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2014 Tax Year Ad Valorem Property Tax Rate for Harris County Municipal Utility District #188
Official legislative enactment levying the 2014 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2013-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2014 (2013–2014) Annual Operating & Capital Budget — Harris County Municipal Utility District #188
Official legislative enactment adopting the Fiscal Year 2014 (2013–2014) Operating, Debt Service, and Capital Appropriations Budget for Harris County Municipal ...
Order No. 2013-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2013 Tax Year Ad Valorem Property Tax Rate for Harris County Municipal Utility District #188
Official legislative enactment levying the 2013 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2012-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2012 Tax Year Ad Valorem Property Tax Rate for Harris County Municipal Utility District #188
Official legislative enactment levying the 2012 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2012-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2013 (2012–2013) Annual Operating & Capital Budget — Harris County Municipal Utility District #188
Official legislative enactment adopting the Fiscal Year 2013 (2012–2013) Operating, Debt Service, and Capital Appropriations Budget for Harris County Municipal ...
Order No. 2011-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2011 Tax Year Ad Valorem Property Tax Rate for Harris County Municipal Utility District #188
Official legislative enactment levying the 2011 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...

Elections, Candidate Races & Ballot Propositions (10)

SPECIAL BOND • 2026-05-02

Harris County Municipal Utility District #188 2026 May Uniform Election

Official Canvass PDF
UNIFORM MAY • 2025-05-03

May 2025 Harris County Municipal Utility District #188 Official General Election Canvass

Voter Turnout: 161 (18.9% of 850 registered voters)
Official Canvass PDF

Candidate Races

Director, Place 4 (Place 4)
Jack Baber III WINNER
100.0% (141 votes)
Director, Place 5 (Place 5)
Deana Day WINNER
100.0% (141 votes)
Director, Place 3 (Place 3)
Walter Zelop WINNER
100.0% (141 votes)
Director, Place 1 (Place 1)
Leonard Fojt WINNER
100.0% (141 votes)
President
James Henderson (NONPARTISAN)WINNER
100.0% (141 votes)
Director, Place 2 (Place 2)
Gary Henderson WINNER
100.0% (141 votes)
UNIFORM MAY • 2023-05-06

May 2023 Harris County Municipal Utility District #188 Uniform General & Special Election

Voter Turnout: 323 (19.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

President (At-Large)
James Henderson (NONPARTISAN)WINNER
70.0% (226 votes)
David C. Morales (NONPARTISAN)
30.0% (97 votes)
UNIFORM MAY • 2022-05-07

May 2022 Harris County Municipal Utility District #188 Uniform General & Special Election

Voter Turnout: 408 (24.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

President (At-Large)
James Henderson (NONPARTISAN)WINNER
55.0% (224 votes)
Michael R. Vance (NONPARTISAN)
45.0% (184 votes)
UNIFORM MAY • 2021-05-01

May 2021 Harris County Municipal Utility District #188 Uniform General & Special Election

Voter Turnout: 306 (18.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

President (At-Large)
James Henderson (NONPARTISAN)WINNER
70.0% (214 votes)
Michael R. Vance (NONPARTISAN)
30.0% (92 votes)
UNIFORM MAY • 2020-05-02

May 2020 Harris County Municipal Utility District #188 Uniform General & Special Election

Voter Turnout: 391 (23.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

President (At-Large)
James Henderson (NONPARTISAN)WINNER
56.0% (219 votes)
David C. Morales (NONPARTISAN)
44.0% (172 votes)
UNIFORM MAY • 2019-05-04

May 2019 Harris County Municipal Utility District #188 Uniform General & Special Election

Voter Turnout: 459 (27.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

President (At-Large)
James Henderson (NONPARTISAN)WINNER
67.0% (308 votes)
Thomas W. Callahan (NONPARTISAN)
33.0% (151 votes)
UNIFORM MAY • 2018-05-05

May 2018 Harris County Municipal Utility District #188 Uniform General & Special Election

Voter Turnout: 408 (24.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

President (At-Large)
James Henderson (NONPARTISAN)WINNER
59.0% (241 votes)
Thomas W. Callahan (NONPARTISAN)
41.0% (167 votes)
UNIFORM MAY • 2017-05-06

May 2017 Harris County Municipal Utility District #188 Uniform General & Special Election

Voter Turnout: 289 (17.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

President (At-Large)
James Henderson (NONPARTISAN)WINNER
67.0% (194 votes)
Jennifer M. Garza (NONPARTISAN)
33.0% (95 votes)
UNIFORM MAY • 2016-05-07

May 2016 Harris County Municipal Utility District #188 Uniform General & Special Election

Voter Turnout: 391 (23.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

President (At-Large)
James Henderson (NONPARTISAN)WINNER
67.0% (262 votes)
Jennifer M. Garza (NONPARTISAN)
33.0% (129 votes)

Meeting Dockets & Agendas (412)

Showing Top 15 • Search All Meeting Dockets →
2026-10-14 • REGULAR SESSION

Harris County Municipal Utility District #188 Board of Directors Regular Meeting

2026-09-30 • REGULAR SESSION

Harris County MUD #188 Regular Board Meeting

2026-09-17 • REGULAR SESSION

Harris County MUD #188 Regular Board Meeting

2026-09-10 • REGULAR SESSION

Harris County MUD #188 Regular Board Meeting

2026-09-01 • REGULAR SESSION

Harris County MUD #188 Regular Board Meeting

2026-08-27 • REGULAR SESSION

Harris County MUD #188 Regular Board Meeting

2026-08-20 • REGULAR SESSION

Harris County MUD #188 Regular Board Meeting

2026-08-18 • REGULAR SESSION

Harris County MUD #188 Regular Board Meeting

2026-08-17 • REGULAR SESSION

Harris County MUD #188 Regular Board Meeting

2026-08-13 • REGULAR SESSION

Harris County MUD #188 Regular Board Meeting

2026-08-12 • REGULAR SESSION

Harris County MUD #188 Regular Board Meeting

2026-08-11 • REGULAR SESSION

Harris County MUD #188 Regular Board Meeting

2026-08-10 • REGULAR SESSION

Harris County MUD #188 Regular Board Meeting

2026-08-06 • REGULAR SESSION

Harris County MUD #188 Regular Board Meeting

2026-08-04 • REGULAR SESSION

Harris County MUD #188 Regular Board Meeting