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SPECIAL DISTRICT • Guadalupe County, TX

Liberty Trails Municipal Utility District

A+
Texas Liberty Watchdog Index
Freedom Score: 90.4/100▲ +0.8 pts (5Y Trend)
Category Rank: #2164 among Texas Special Districts • Tier Rank: #2136 (TIER 5 RURAL)
Fiscal Restraint
81.1/100
Regulatory Restraint
100/100
Debt Burden
92/100
Population / Scale
Special District
Property Tax Rate (FY 27)
$0.31456
per $100 (2026–2027 levy)
FY 2027 Adopted Budget
$0.2M
+3.5% YoY • +17.2% (5Y)
Outstanding Debt
$0 (Debt-Free)
★ $1 14-Day Citizen Watchdog Trial • Full Local UnlockLiberty Trails Municipal Utility District Grade: A+ (90.4/100)

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Liberty Trails Municipal Utility District Council / Precinct Seats
Grade B+ • Pro-Taxpayer
B+
Guadalupe 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)

JM
James Moore
Board President (Place 1)
124/164 Pro-Taxpayer Votes
GradeA
LA
Larry Allen
Board Vice President (Place 2)
135/164 Pro-Taxpayer Votes
GradeA

Adopted Fiscal Budgets & Appropriations (28 Fiscal Years)

FY 2027 ADOPTED+3.5% YoYFreedom Score: 90.4 (A+)• Adopted Sep 16, 2026FY 2027 (2026–2027) Adopted District Operating & Debt Budget — Liberty Trails Municipal Utility District
Official PDF

FY 2027 Adopted Budget ($191,475) and Adopted Property Tax Rate ($0.314560 per $100 valuation) for Liberty Trails Municipal Utility District. Source: Guadalupe County 2026 Certified Tax Roll & Truth-in-Taxation Calculation.

Total Appropriation
$0.2M
000
00
Public Works: $0.2M (82%)
0
Administration: $0.0M
Adopted Tax Rate: $0.31456 / $100
FY 2026 ADOPTED+3.2% YoYFreedom Score: 89.6 (A)• Adopted Sep 15, 2025FY 2026 Adopted Operating & Debt Service Budget — Liberty Trails Municipal Utility District
Official PDF

Adopted FY 2026 Special District Operating & Debt Service Budget for Liberty Trails Municipal Utility District (Guadalupe County) totaling $185,000 ($0 Maintenance & Operations; $0 I&S Bond Debt Service; $185,000 Utility/Service Enterprise Fund). Funded under an adopted property tax rate of $0.3200 per $100 valuation.

Total Appropriation
$0.2M
000
00
Public Works: $0.2M (82%)
0
Administration: $0.0M
Adopted Tax Rate: $0.3200 / $100
FY 2025 ADOPTED+2.9% YoYFreedom Score: 89.6 (A)• Adopted Sep 15, 2024FY 2025 (2024–2025) Adopted District Operating & Debt Budget — Liberty Trails Municipal Utility District
Official PDF

Official FY 2025 Adopted Budget ($179,264) and 2024 Property Tax Rate ($0.320000 per $100 valuation) for Liberty Trails Municipal Utility District. Source: Texas Comptroller PTAD 2024 Tax Rate & Levy Roll.

Total Appropriation
$0.2M
Public Works: $0.1M (82%)
Administration: $0.0M
Adopted Tax Rate: $0.3200 / $100
FY 2024 ADOPTED+2.9% YoYFreedom Score: 89.6 (A)• Adopted Sep 11, 2023FY 2024 (2023–2024) Adopted District Operating & Debt Budget — Liberty Trails Municipal Utility District
Official PDF

Official FY 2024 (2023–2024) Adopted Operating & Debt Service Budget for Liberty Trails Municipal Utility District (Guadalupe County) totaling $174,144. Certified 2023 Tax Year ad valorem property tax rate: $0.3245 per $100 taxable valuation.

Total Appropriation
$0.2M
Public Works: $0.1M (82%)
Administration: $0.0M
Adopted Tax Rate: $0.32448 / $100
FY 2023 ADOPTED+3.6% YoYFreedom Score: 89.5 (A)• Adopted Sep 11, 2022FY 2023 (2022–2023) Adopted District Operating & Debt Budget — Liberty Trails Municipal Utility District
Official PDF

Official FY 2023 (2022–2023) Adopted Operating & Debt Service Budget for Liberty Trails Municipal Utility District (Guadalupe County) totaling $169,269. Certified 2022 Tax Year ad valorem property tax rate: $0.3258 per $100 taxable valuation.

Total Appropriation
$0.2M
Public Works: $0.1M (82%)
Administration: $0.0M
Adopted Tax Rate: $0.325778 / $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$0.19M(+3.5% YoY)
0Tax Rate: $0.31456Freedom: 90.4 (A+)
Official PDF
FY 2026$0.18M(+3.2% YoY)
0Tax Rate: $0.3200Freedom: 89.6 (A)
Official PDF
FY 2025$0.18M(+2.9% YoY)
Tax Rate: $0.3200Freedom: 89.6 (A)
Official PDF
FY 2024$0.17M(+2.9% YoY)
Tax Rate: $0.32448Freedom: 89.6 (A)
Official PDF
FY 2023$0.17M(+3.6% YoY)
Tax Rate: $0.325778Freedom: 89.5 (A)
Official PDF
FY 2022$0.16M(+3.8% YoY)
Tax Rate: $0.331642Freedom: 89.6 (A)
Official PDF
FY 2021$0.16M(+3.7% YoY)
Tax Rate: $0.337612Freedom: 89.6 (A)
Official PDF
FY 2020$0.15M(+3.8% YoY)
Tax Rate: $0.342001Freedom: 89.7 (A)
Official PDF
FY 2019$0.15M(+3.3% YoY)
Tax Rate: $0.348499Freedom: 89.8 (A)
Official PDF
FY 2018$0.14M(+3.3% YoY)
Tax Rate: $0.355817Freedom: 89.8 (A)
Official PDF
FY 2017$0.14M(+2.7% YoY)
Tax Rate: $0.356529Freedom: 89.8 (A)
Official PDF
FY 2016$0.13M(+3.0% YoY)
Tax Rate: $0.357955Freedom: 89.7 (A)
Official PDF
FY 2015$0.13M(+3.7% YoY)
Tax Rate: $0.358671Freedom: 89.7 (A)
Official PDF
FY 2014$0.12M(+3.5% YoY)
Tax Rate: $0.35903Freedom: 89.7 (A)
Official PDF
FY 2013$0.12M(+3.5% YoY)
Tax Rate: $0.356876Freedom: 89.8 (A)
Official PDF
FY 2012$0.12M(+3.9% YoY)
Tax Rate: $0.356162Freedom: 89.8 (A)
Official PDF
FY 2011$0.11M(+4.1% YoY)
Tax Rate: $0.356162Freedom: 89.9 (A)
Official PDF
FY 2010$0.11M(+3.2% YoY)
Tax Rate: $0.359011Freedom: 90 (A)
Official PDF
FY 2009$0.10M(+3.2% YoY)
Tax Rate: $0.360806Freedom: 90 (A)
Official PDF
FY 2008$0.10M(+3.9% YoY)
Tax Rate: $0.360084Freedom: 90 (A+)
Official PDF
FY 2007$0.10M(+3.6% YoY)
Tax Rate: $0.359724Freedom: 90.1 (A+)
Official PDF
FY 2006$0.09M(+3.3% YoY)
Tax Rate: $0.360803Freedom: 90.1 (A+)
Official PDF
FY 2005$0.09M(+3.7% YoY)
Tax Rate: $0.36405Freedom: 90.1 (A+)
Official PDF
FY 2004$0.09M(+4.0% YoY)
Tax Rate: $0.36405Freedom: 90.2 (A+)
Official PDF
FY 2003$0.08M(+3.4% YoY)
Tax Rate: $0.36405Freedom: 90.3 (A+)
Official PDF
FY 2002$0.08M(+3.9% YoY)
Tax Rate: $0.362958Freedom: 90.3 (A+)
Official PDF
FY 2001$0.08M(+2.9% YoY)
Tax Rate: $0.365499Freedom: 90.4 (A+)
Official PDF
FY 2000$0.08M(+3.0% YoY)
Tax Rate: $0.368423Freedom: 90.3 (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 Liberty Trails Municipal Utility District
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 — Liberty Trails Municipal Utility District
Official legislative enactment adopting the Fiscal Year 2024 (2023–2024) Operating, Debt Service, and Capital Appropriations Budget for Liberty Trails Municipal...
Order No. 2022-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2022 Tax Year Ad Valorem Property Tax Rate for Liberty Trails Municipal Utility District
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 — Liberty Trails Municipal Utility District
Official legislative enactment adopting the Fiscal Year 2023 (2022–2023) Operating, Debt Service, and Capital Appropriations Budget for Liberty Trails Municipal...
Order No. 2021-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2021 Tax Year Ad Valorem Property Tax Rate for Liberty Trails Municipal Utility District
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 — Liberty Trails Municipal Utility District
Official legislative enactment adopting the Fiscal Year 2022 (2021–2022) Operating, Debt Service, and Capital Appropriations Budget for Liberty Trails Municipal...
Order No. 2020-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2020 Tax Year Ad Valorem Property Tax Rate for Liberty Trails Municipal Utility District
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 — Liberty Trails Municipal Utility District
Official legislative enactment adopting the Fiscal Year 2021 (2020–2021) Operating, Debt Service, and Capital Appropriations Budget for Liberty Trails Municipal...
Order No. 2019-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2020 (2019–2020) Annual Operating & Capital Budget — Liberty Trails Municipal Utility District
Official legislative enactment adopting the Fiscal Year 2020 (2019–2020) Operating, Debt Service, and Capital Appropriations Budget for Liberty Trails Municipal...
Order No. 2019-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2019 Tax Year Ad Valorem Property Tax Rate for Liberty Trails Municipal Utility District
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 — Liberty Trails Municipal Utility District
Official legislative enactment adopting the Fiscal Year 2019 (2018–2019) Operating, Debt Service, and Capital Appropriations Budget for Liberty Trails Municipal...
Order No. 2018-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2018 Tax Year Ad Valorem Property Tax Rate for Liberty Trails Municipal Utility District
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 — Liberty Trails Municipal Utility District
Official legislative enactment adopting the Fiscal Year 2018 (2017–2018) Operating, Debt Service, and Capital Appropriations Budget for Liberty Trails Municipal...
Order No. 2017-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2017 Tax Year Ad Valorem Property Tax Rate for Liberty Trails Municipal Utility District
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 Liberty Trails Municipal Utility District
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 — Liberty Trails Municipal Utility District
Official legislative enactment adopting the Fiscal Year 2017 (2016–2017) Operating, Debt Service, and Capital Appropriations Budget for Liberty Trails Municipal...
Order No. 2015-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2016 (2015–2016) Annual Operating & Capital Budget — Liberty Trails Municipal Utility District
Official legislative enactment adopting the Fiscal Year 2016 (2015–2016) Operating, Debt Service, and Capital Appropriations Budget for Liberty Trails Municipal...
Order No. 2015-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2015 Tax Year Ad Valorem Property Tax Rate for Liberty Trails Municipal Utility District
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 — Liberty Trails Municipal Utility District
Official legislative enactment adopting the Fiscal Year 2015 (2014–2015) Operating, Debt Service, and Capital Appropriations Budget for Liberty Trails Municipal...
Order No. 2014-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2014 Tax Year Ad Valorem Property Tax Rate for Liberty Trails Municipal Utility District
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 — Liberty Trails Municipal Utility District
Official legislative enactment adopting the Fiscal Year 2014 (2013–2014) Operating, Debt Service, and Capital Appropriations Budget for Liberty Trails Municipal...
Order No. 2013-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2013 Tax Year Ad Valorem Property Tax Rate for Liberty Trails Municipal Utility District
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 Liberty Trails Municipal Utility District
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 — Liberty Trails Municipal Utility District
Official legislative enactment adopting the Fiscal Year 2013 (2012–2013) Operating, Debt Service, and Capital Appropriations Budget for Liberty Trails Municipal...
Order No. 2011-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2011 Tax Year Ad Valorem Property Tax Rate for Liberty Trails Municipal Utility District
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

Liberty Trails Municipal Utility District 2026 May Uniform Election

Official Canvass PDF

Local Ballot Propositions & Bonds

UNIFORM MAY • 2025-05-03

May 2025 Liberty Trails Municipal Utility District Official General Election Canvass

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

Candidate Races

Board President (Place 1)
James Moore WINNER
100.0% (141 votes)
Board Vice President (Place 2)
Larry Allen WINNER
100.0% (141 votes)
UNIFORM MAY • 2023-05-06

May 2023 Liberty Trails Municipal Utility District Uniform General & Special Election

Voter Turnout: 340 (20.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Board President (Place 1)
James Moore WINNER
62.0% (211 votes)
David C. Morales
38.0% (129 votes)
UNIFORM MAY • 2022-05-07

May 2022 Liberty Trails Municipal Utility District Uniform General & Special Election

Voter Turnout: 476 (28.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Board President (Place 1)
James Moore WINNER
72.0% (343 votes)
Jennifer M. Garza
28.0% (133 votes)
UNIFORM MAY • 2021-05-01

May 2021 Liberty Trails Municipal Utility District Uniform General & Special Election

Voter Turnout: 255 (15.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Board President (Place 1)
James Moore WINNER
65.0% (166 votes)
Rebecca A. Thornton
35.0% (89 votes)
UNIFORM MAY • 2020-05-02

May 2020 Liberty Trails Municipal Utility District Uniform General & Special Election

Voter Turnout: 357 (21.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Board President (Place 1)
James Moore WINNER
71.0% (253 votes)
Michael R. Vance
29.0% (104 votes)
UNIFORM MAY • 2019-05-04

May 2019 Liberty Trails Municipal Utility District Uniform General & Special Election

Voter Turnout: 357 (21.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Board President (Place 1)
James Moore WINNER
72.0% (257 votes)
Jennifer M. Garza
28.0% (100 votes)
UNIFORM MAY • 2018-05-05

May 2018 Liberty Trails Municipal Utility District Uniform General & Special Election

Voter Turnout: 272 (16.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Board President (Place 1)
James Moore WINNER
66.0% (180 votes)
Michael R. Vance
34.0% (92 votes)
UNIFORM MAY • 2017-05-06

May 2017 Liberty Trails Municipal Utility District Uniform General & Special Election

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

Candidate Races

Board President (Place 1)
James Moore WINNER
62.0% (253 votes)
Michael R. Vance
38.0% (155 votes)
UNIFORM MAY • 2016-05-07

May 2016 Liberty Trails Municipal Utility District Uniform General & Special Election

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

Candidate Races

Board President (Place 1)
James Moore WINNER
55.0% (224 votes)
David C. Morales
45.0% (184 votes)

Meeting Dockets & Agendas (322)

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

Liberty Trails Municipal Utility District Board of Directors Regular Meeting

2026-09-16 • REGULAR SESSION

Liberty Trails Municipal Utility District Board of Directors Regular Meeting

2026-08-19 • REGULAR SESSION

Liberty Trails Municipal Utility District Board of Directors Regular Meeting

2026-07-15 • REGULAR SESSION

Liberty Trails Municipal Utility District Board of Directors Regular Meeting

2026-06-17 • REGULAR SESSION

Liberty Trails Municipal Utility District Board of Directors Regular Meeting

2026-05-20 • REGULAR SESSION

Liberty Trails Municipal Utility District Board of Directors Regular Meeting

2026-04-15 • REGULAR SESSION

Liberty Trails Municipal Utility District Board of Directors Regular Meeting

2026-03-18 • REGULAR SESSION

Liberty Trails Municipal Utility District Board of Directors Regular Meeting

2026-02-18 • REGULAR SESSION

Liberty Trails Municipal Utility District Board of Directors Regular Meeting

2026-01-21 • REGULAR SESSION

Liberty Trails Municipal Utility District Board of Directors Regular Meeting

2025-12-17 • REGULAR SESSION

Liberty Trails Municipal Utility District Board of Directors Regular Meeting

2025-11-19 • REGULAR SESSION

Liberty Trails Municipal Utility District Board of Directors Regular Meeting

2025-10-15 • REGULAR SESSION

Liberty Trails Municipal Utility District Board of Directors Regular Meeting

2025-09-10 • REGULAR SESSION

Liberty Trails Municipal Utility District Board of Directors Regular Meeting

2025-08-13 • REGULAR SESSION

Liberty Trails Municipal Utility District Board of Directors Regular Meeting