Points: 30 Estimated Time: 4–5 hours Best For: Students curious why their tax bill has so many lines on it
Assignment Description
Texas has more than 3,000 special purpose districts — invisible governments that can tax you, charge you fees, take on debt in your name, and hold elections you've probably never voted in. Municipal Utility Districts (MUDs), Emergency Services Districts (ESDs), hospital districts, college districts, water districts, Public Improvement Districts (PIDs) — they layer over your home address like transparent sheets, and most Texans cannot name a single one they live in.
Your mission: map every special purpose district that covers your home address, find out what each one charges you, who governs it, and whether you've ever had a say.
How to Get Started
- Pull your property tax statement (or your family's, or your landlord's — for renters, your county appraisal district website lets you look up any address's taxing entities for free). In Tarrant County, go to TAD.org, search the address, and look at the "Taxing Entities" or "Jurisdictions" list.
- For each entity that isn't the city, county, or ISD, look it up in the Comptroller's Special Purpose District Public Information Database (spdpid.comptroller.texas.gov). It lists board members, contact info, tax rates, and outstanding debt — all self-reported under state law.
- Read pages 1–10 of "Invisible Government: Special Purpose Districts in Texas" (Texas Senate Research Center — free PDF, linked from comptroller.texas.gov/transparency/local/special-purpose.php).
- If your address has few or no special districts (it happens), expand to your whole ZIP code or compare your address with a relative's or friend's address elsewhere in DFW.
Requirements
- Identify every taxing/fee-charging district covering your chosen address (minimum 4 entities total, including city/county/ISD if needed to reach 4)
- For each special purpose district: its purpose, governing board, current tax rate or fee structure, and outstanding debt (from SPDPID or the district's site)
- Calculate the combined annual cost of these districts for the property (use the appraisal district's value)
- Find out when the district's board elections are held and who is eligible to vote in them
- Written report (800 words minimum) including a "what surprised me" analysis
- Screenshot evidence from the appraisal district lookup and SPDPID
Complete/Incomplete Rubric
Students earn COMPLETE (30 points) when ALL criteria below are met:
District Mapping ✓
- A real, specific address is used (street name may be redacted in the report; instructor verification available on request)
- Every taxing entity for that address is identified (minimum 4)
- Each special purpose district's type and legal purpose is correctly described
- Screenshot from county appraisal district jurisdiction lookup included
- Screenshot from SPDPID entry (or district website) for at least one district included
Financial Analysis ✓
- Current tax rate or fee structure documented for each district
- Combined annual cost calculated using the property's actual appraised value
- Outstanding debt reported for at least one district (or documented as zero/unreported)
- Math is shown and correct
Governance Analysis ✓
- Board members or governing structure identified for at least two districts
- Election timing and voter eligibility researched and reported
- Report addresses whether the student (or property owner) has ever voted in these elections
Written Report (800 words minimum) ✓
- Meets word count
- "What surprised me" section shows genuine engagement, not generic statements
- Connects findings to course concepts (special districts, local government fragmentation, accountability)
- Specific names, numbers, and rates appear throughout (not vague summaries)
INCOMPLETE Status: If any criteria are not met, student receives specific feedback and may revise within one week.