Tax Matters

Each year, the Brazoria County Appraisal District sets the value of property for ad valorem tax purposes for property located within the boundaries of Brazoria County Municipal Utility District No. 21 (BCMUD 21). Local taxing units such as the county, school district, and water district use total property valuation to help guide decisions about tax rates when determining how to meet monetary requirements each year. For any questions concerning the valuation of your property, contact the Brazoria County Appraisal District at http://www.brazoriacad.org.

The total BCMUD 21 tax rate for 2023 is $0.8750 per $100 of taxable value. Bond resolutions require BCMUD 21 to collect a debt service tax sufficient to pay interest and principle on bonds that are due and for the cost of assessing and collecting taxes. BCMUD 21’s debt service rate is set at $0.55000 per $100 of taxable value. The remaining $0.32500 of the total tax rate is collected as a maintenance tax and is used for general upkeep and repairs in BCMUD 21. The 2023 taxes are due on January 31, 2024, and unpaid taxes will become delinquent on February 1, 2024.

Some property owners choose to escrow their property taxes through their mortgage company, and the mortgage provider generally should make the necessary tax payments. Please contact your mortgage provider to determine whether they will make any necessary tax payments and to confirm whether the current year’s tax payments have been made. Other property owners are required to pay their property taxes directly. Click here to pay your BCMUD 21 taxes online.

For questions about your taxes, please contact the District’s Tax Assessor/Collector:

Assessments of the Southwest, Inc.
P.O. Box 1368
Friendswood, Texas 77549-1368
Phone: (281) 482-0216
Website: http://www.aswtax.com

Information about the District required by Section 26.18, Texas Tax Code, created by Senate Bill 2 (also known as the Texas Property Tax Reform and Transparency Act of 2019), is available here: https://www.districtdirectory.org/brazoria-county/brazoria-county-municipal-utility-district-no-21