Special Purpose District Entities

data.texas.gov | Last Updated 24 Aug 2018

The Special Purpose District Entities table includes information about the entities that have reported to the Comptroller’s office including their Special Purpose District’s name, Texas Taxpayer ID, website URL, report year, has bonds outstanding, gross receipts in excess of $250,000, cash and temporary investments in excess of $250,000, entity type, reporting method, total of all debt and sales and ad valorem tax rates.

Tags: special purpose district, spdpid, entities

This dataset has the following 32 columns:

Column NameAPI Column NameData TypeDescriptionSample Values
SPD Entity IDspd_publ_idtextUnique ID number for each Special Purpose District.
Report IDspd_ent_rpt_idtextUnique ID number for each report.
Entity Display Nameent_dis_nmtextName of Special Purpose District.
Report Yearrpt_yrtextYear in which the Special Purpose District reported the entity's information.
TPIDtp_idtext11-Digit Texas Taxpayer ID assigned by the Comptroller.
City Namecity_nmtextCity where the Special Purpose District is located.
County Codecnty_cdtextCounty code where the Special Purpose District is located.
Entity Websitewbst_url_txtextWebsite that the Special Purpose District maintains.
Outstanding Bondsostd_bond_cdtextBonds authorized by the voters of the special purpose district that are payable wholly or partly from ad valorem taxes, excluding refunding bonds if refunding bonds were separately authorized and excluding contract revenue bonds, that have yet to be repaid.
Gross Receiptsgros_rcpt_cdtextGross receipts refer to the total amount the entity received in exchange for property or services sold, leased or rented during a given period before deducting costs or expenses.
Cash and Temp Investmentscash_temp_nvst_cdtextShort-term, highly liquid investments that are both readily convertible to known amounts of cash and near maturity.
Criteria Not Metno_crit_cdtextDoes not meet reporting requirements of outstanding bonds, gross receipts from operations, loans, taxes and cash and temporary investments in excess of $250,000.
Entity Typeent_ty_txtextThe general type of Special Purpose District.
Other Entity Typeothr_ent_ty_txtextWhen the type of Special Purpose District selected is "other", the type is specified.
Water Districtwtr_dstc_cdtextA local government entity that provides limited services to its customers and residents and is defined by Water Code Section 49.001. Examples of water districts include municipal utility districts, water control and improvement districts, special utility districts, and river authorities.
Reporting Methodrptg_meth_cdtextDebt reporting option selected - Local Annual Debt Report, direct web address or online form.
Entry Date and Timeetry_tscalendar_dateDate and time report was submitted.
Total Authorized Debttotl_auth_debt_ammoney1. Debt obligations are defined in the bill as issued public securities which are instruments, including bonds, certificates, notes, or other types of obligations authorized to be issued by an issuer under a statute, a municipal home-rule charter, or the constitution of this state (Government Code section 1201.002 (2)). 2. Issuance is the process of authorizing, selling and delivering public debt. 3. Public security authorization means a resolution , order, or ordinance that is approved or adopted, or any other action taken in a proceeding, by the governing body of an issuer in authorizing the issuance of a public security (Government Code section 1201.002 (3)).
Principal of all Outstanding Debttotl_prnc_ostd_ammoneyTotal amount borrowed of all obligations that have yet to be paid.
Combined Principal and Interesttotl_prnc_int_amnumberTotal amount borrowed that has yet to be repaid plus the cost of interest.
Secured by Ad Valoremtotl_secr_debt_ammoneyTotal debt obligations secured by a pledge of property taxes.
Combined Amount Ad Valoremtotl_secr_p_i_ammoneyTotal amount borrowed of all property tax-secured obligations plus the cost of interest.
Sales and Use Tax Ratesale_tax_rate_pcnumberDistricts can impose a Sales and Use Tax Rate of up to 2 percent on all retail sales, leases and rentals of most goods and taxable services.
Ad Valorem Tax Rateavt_rate_pcnumberProperty tax rate that is levied on a real or personal property by taxing districts for the reporting year. The tax rate is per $100 valuation.
Effective Tax Rateavt_eff_rate_pcnumberThe tax rate that would generate the same amount of revenue in the current tax year as was generated by a taxing unit's adopted tax rate in the preceding tax year from property that is taxable in both the current tax year and the preceding tax year. The tax rate is per $100 valuation.
Rollback Tax Rateavt_rlbk_rate_pcnumberThe highest tax rate a tax rate a taxing unit may adopt before requiring voter approval through an election. The tax rate is per $100 valuation.
M&O Ratemant_oper_rate_pcnumberThe component of the adopted tax rate of a taxing unit that will impose the amount of taxes needed to fund maintenance and operation expenditures of the unit for the following year. The tax rate is per $100 valuation.
Debt I&S Rateint_skng_rate_pcnumberThe tax rate levied by districts to pay for any bond dent that may have been issued to fund the construction of facilities. The tax rate is per $100 valuation.
Adopted Tax Ratetotl_rate_pcnumberThe property tax rate adopted by the governing body of a taxing unit. Sum of I&S Tax Rate and M&O Tax Rate equals the total property tax rate. The tax rate is per $100 valuation.
Outstanding Ad Valorem Debttotl_secr_prnc_amnumberTotal amount borrowed of obligations secured by a pledge of property taxes that have yet to be repaid.
Effective M&O Rateeff_mnt_op_rate_pcnumberThe tax rate that would generate the same amount of revenue for the maintenance and operations in the current tax year as was generated by a taxing unit's maintenance and operations rate in the preceding tax year from property that is taxable in both the current tax year and the preceding tax year. The tax rate is per $100 valuation.
Entity Statusent_sta_cdtextWhether the entity is still active or not.