PID FAQ

Public Improvement Districts are created to fund public improvements such as roads, curbs, sidewalks, utilities, parks, landscaping, etc. Usually, these public improvements are funded from the proceeds of a bond issue sold by the municipality. If you would like to review specific information regarding the PID containing your property, please enter your Property ID number in the search box under "Property Search", and click on the link that contains the PID name or your property address.

PID assessments are liens against the property assessed. They are superior to all liens except those for state, county, school district or municipal ad valorem taxes, and the lien is a personal liability of and charge against the owners of the property. Delinquent installments of the assessment incur interest, penalties and attorney’s fees in the same manner as delinquent ad valorem taxes.

Yes, if the assessment predated the creation of the homestead. The Texas Attorney General concluded that although assessments are not “taxes” as that term is used in the Texas Constitution, a homestead nonetheless may be subjected to forced sale for nonpayment of a public improvement district assessment if the assessment predates the date upon which the property became a homestead. [Op. Tex. Att’y Gen. No. GA-0237 (2004)]

To repay the principal and interest on the bonds issued to finance the cost of the public improvements.

Each assessment constitutes a lien on the property similar to property taxes and must be paid by the property owner. Depending on the county, assessments are either: 1) included on the property tax bill, or 2) are mailed directly to the property owner. It is the responsibility of the property owner to maintain a current and correct mailing address with the Assessor's Office.

Assessment installments are billed on annual basis, in the same manner as property taxes. Late Penalties for delinquent installments can be substantial. To avoid late penalties and potential sale and foreclosure proceedings, please pay the amount due prior to the Due Date.

This means that there is no payment currently due. An overpayment from the prior billing period was applied to the current installment, a payment was received prior to the mailing of the assessment bill, or a credit was applied from one or more of the other funds established when the bonds were sold.

Yes, the assessment may be paid in full at any time without penalty. The prepayment amount changes daily, so the Prepayment Amount shown on the assessment bill is an estimate only. To request a prepayment amount for a specific date, please contact us at admin@p3-works.com. Please include your Property ID and the estimated date of prepayment.

The remaining assessment is transferred to the new owner at the time of sale.

The Property ID number can be found on the property tax bill or the County Assessor website.

Yes, if an assessment payment is not received or postmarked on or before the Due Date indicated on the bill, a late penalty will be imposed.

The assessment levied on any property owner's tax parcel is limited to the individual piece of property. As a property owner, you will never be liable for any other owner’s assessment.

A petition is a prerequisite for the establishment of a public improvement district. State statute provides that a municipality or county may initiate or receive a petition. A petition for the establishment of a public improvement district must state: the general nature of the proposed improvement; the estimated cost of the improvement; the boundaries of the proposed district; the proposed method of assessment, which may specify included or excluded classes of assessable property; the proposed apportionment of cost between the public improvement district and the municipality or county as a whole; whether the management of the district is to be by the municipality or county, the private sector, or a partnership between the municipality or county and the private sector; that the persons signing the petition request or concur with the establishment of the district; and that an advisory body may be established to develop and recommend an improvement plan to the governing body of the municipality or county.

A petition is sufficient if signed by owners of taxable real property representing more than 50 percent of the appraised value of taxable real property liable for assessment, and represents 50 percent or more of all the record owners of property liable for the assessment. Alternatively, the petition is sufficient if signed by owners of taxable real property representing more than 50 percent of the appraised value of taxable real property liable for assessment, and represents record owners of real property who own 50 percent or more of the area that is liable for assessment.

Authorized public improvement projects include the following:

  1. landscaping;
  2. erection of fountains, distinctive lighting, and signs;
  3. acquiring, constructing, improving, widening, narrowing, closing or rerouting of sidewalks or of streets, any other roadways or rights-of-way;
  4. construction or improvement of pedestrian malls;
  5. acquisition and installation of pieces of art;
  6. acquisition, construction or improvement of libraries;
  7. acquisition, construction or improvement of off-street parking facilities;
  8. acquisition, construction,  improvement or rerouting of mass transportation facilities;
  9. acquisition, construction or improvement of water, wastewater or drainage facilities or improvements;
  10. the establishment or improvement of parks;
  11. projects similar to those listed in Subdivisions (1)-(10);
  12. acquisition, by purchase or otherwise, of real property in connection with an authorized improvement;
  13. special supplemental service for improvement and promotion of the district, including services relating to advertising, promotion, health and sanitation, water and wastewater, public safety, security, business recruitment, development, recreation, and cultural enhancement;
  14. payment of expenses incurred in the establishment, administration, and operation of the district;
  15. the development, rehabilitation or expansion of affordable housing.