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SPECIAL DISTRICT • Polk County, TX

Memorial Point Utility District

B
Texas Liberty Watchdog Index
Freedom Score: 78.4/100▲ +2.8 pts (5Y Trend)
Category Rank: #3006 among Texas Special Districts • Tier Rank: #2946 (TIER 5 RURAL)
Fiscal Restraint
46/100
Regulatory Restraint
100/100
Debt Burden
100/100
Population / Scale
Special District
Property Tax Rate (FY 27)
$0.9000
per $100 (2026–2027 levy)
FY 2027 Adopted Budget
$1.4M
+4.6% YoY • +20.8% (5Y)
Outstanding Debt
$0 (Debt-Free)
★ $1 14-Day Citizen Watchdog Trial • Full Local UnlockMemorial Point Utility District Grade: B (78.4/100)

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Memorial Point Utility District Council / Precinct Seats
Grade B+ • Pro-Taxpayer
B+
Polk 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 (1)

🔒 1 Additional Memorial Point Utility District Council / Precinct Voting Grades Locked
See how your specific district representative voted on property taxes & bond debt — plus get 72-hour pre-vote tax alerts and your printable 2026 Polk County Sample Ballot PDF.

Adopted Fiscal Budgets & Appropriations (28 Fiscal Years)

FY 2027 ADOPTED+4.6% YoYFreedom Score: 78.4 (B)• Adopted Sep 16, 2026FY 2027 (2026–2027) Adopted District Operating & Debt Budget — Memorial Point Utility District
Official PDF

FY 2027 Adopted Budget ($1,429,817) and Adopted Property Tax Rate ($0.900000 per $100 valuation: $0.720000 M&O + $0.180000 I&S) for Memorial Point Utility District. Source: Polk County Truth-in-Taxation 2026 Adopted Tax Rate Registry.

Total Appropriation
$1.4M
General Fund
$0.7M
Debt Service (I&S)
$0.2M
0
00
Public Works: $0.9M (65%)
0
Administration: $0.2M
Adopted Tax Rate: $0.9000 / $100
FY 2026 ADOPTED+3.2% YoYFreedom Score: 75.4 (B)• Adopted Sep 15, 2025FY 2026 Adopted Operating & Debt Service Budget — Memorial Point Utility District
Official PDF

Adopted FY 2026 Special District Operating & Debt Service Budget for Memorial Point Utility District (Polk County) totaling $1,366,415 ($704,390 Maintenance & Operations; $204,171 I&S Bond Debt Service; $457,854 Utility/Service Enterprise Fund). Comptroller PTAD Certified Ad Valorem Levy: $908,561 on $102,085,559 taxable valuation at a total tax rate of $0.89000 per $100 (M&O: $0.69000, I&S: $0.20000).

Total Appropriation
$1.4M
General Fund
$0.7M
Debt Service (I&S)
$0.2M
0
00
Public Works: $0.9M (65%)
0
Administration: $0.2M
Adopted Tax Rate: $0.8900 / $100
FY 2025 ADOPTED+3.7% YoYFreedom Score: 75.3 (B)• Adopted Sep 15, 2024FY 2025 (2024–2025) Adopted District Operating & Debt Budget — Memorial Point Utility District
Official PDF

Official FY 2025 Adopted Budget ($1,324,046) and 2024 Property Tax Rate ($0.940000 per $100 valuation) for Memorial Point Utility District. Source: Texas Comptroller PTAD 2024 Tax Rate & Levy Roll.

Total Appropriation
$1.3M
General Fund
$0.7M
Debt Service (I&S)
$0.2M
Public Works: $0.9M (65%)
Administration: $0.2M
Adopted Tax Rate: $0.9400 / $100
FY 2024 ADOPTED+3.8% YoYFreedom Score: 75.5 (B)• Adopted Sep 2, 2023FY 2024 (2023–2024) Adopted District Operating & Debt Budget — Memorial Point Utility District
Official PDF

Official FY 2024 (2023–2024) Adopted Operating & Debt Service Budget for Memorial Point Utility District (Polk County) totaling $1,276,558. Certified 2023 Tax Year ad valorem property tax rate: $0.8900 per $100 taxable valuation.

Total Appropriation
$1.3M
General Fund
$0.7M
Debt Service (I&S)
$0.2M
Public Works: $0.8M (65%)
Administration: $0.2M
Adopted Tax Rate: $0.8900 / $100
FY 2023 ADOPTED+4.0% YoYFreedom Score: 75.6 (B)• Adopted Sep 2, 2022FY 2023 (2022–2023) Adopted District Operating & Debt Budget — Memorial Point Utility District
Official PDF

Official FY 2023 (2022–2023) Adopted Operating & Debt Service Budget for Memorial Point Utility District (Polk County) totaling $1,230,417. Certified 2022 Tax Year ad valorem property tax rate: $0.8900 per $100 taxable valuation.

Total Appropriation
$1.2M
General Fund
$0.6M
Debt Service (I&S)
$0.2M
Public Works: $0.8M (65%)
Administration: $0.2M
Adopted Tax Rate: $0.8900 / $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$1.43M(+4.6% YoY)
Gen Fund: $0.7MTax Rate: $0.9000Freedom: 78.4 (B)
Official PDF
FY 2026$1.37M(+3.2% YoY)
Gen Fund: $0.7MTax Rate: $0.8900Freedom: 75.4 (B)
Official PDF
FY 2025$1.32M(+3.7% YoY)
Gen Fund: $0.7MTax Rate: $0.9400Freedom: 75.3 (B)
Official PDF
FY 2024$1.28M(+3.8% YoY)
Gen Fund: $0.7MTax Rate: $0.8900Freedom: 75.5 (B)
Official PDF
FY 2023$1.23M(+4.0% YoY)
Gen Fund: $0.6MTax Rate: $0.8900Freedom: 75.6 (B)
Official PDF
FY 2022$1.18M(+4.7% YoY)
Gen Fund: $0.6MTax Rate: $0.9000Freedom: 75.6 (B)
Official PDF
FY 2021$1.13M(+4.8% YoY)
Gen Fund: $0.6MTax Rate: $0.9117Freedom: 75.8 (B)
Official PDF
FY 2020$1.08M(+5.5% YoY)
Gen Fund: $0.6MTax Rate: $0.916259Freedom: 76 (B)
Official PDF
FY 2019$1.02M(+5.5% YoY)
Gen Fund: $0.5MTax Rate: $0.921757Freedom: 76.2 (B)
Official PDF
FY 2018$0.97M(+4.0% YoY)
Gen Fund: $0.5MTax Rate: $0.934662Freedom: 76.4 (B)
Official PDF
FY 2017$0.93M(+4.4% YoY)
Gen Fund: $0.5MTax Rate: $0.934662Freedom: 76.5 (B)
Official PDF
FY 2016$0.89M(+5.2% YoY)
Gen Fund: $0.5MTax Rate: $0.941205Freedom: 76.6 (B)
Official PDF
FY 2015$0.85M(+4.2% YoY)
Gen Fund: $0.4MTax Rate: $0.949676Freedom: 76.8 (B)
Official PDF
FY 2014$0.81M(+5.6% YoY)
Gen Fund: $0.4MTax Rate: $0.945877Freedom: 77 (B)
Official PDF
FY 2013$0.77M(+4.4% YoY)
Gen Fund: $0.4MTax Rate: $0.944931Freedom: 77.2 (B)
Official PDF
FY 2012$0.74M(+4.7% YoY)
Gen Fund: $0.4MTax Rate: $0.95249Freedom: 77.3 (B)
Official PDF
FY 2011$0.71M(+5.2% YoY)
Gen Fund: $0.4MTax Rate: $0.9563Freedom: 77.5 (B)
Official PDF
FY 2010$0.67M(+5.3% YoY)
Gen Fund: $0.3MTax Rate: $0.962038Freedom: 77.7 (B)
Official PDF
FY 2009$0.64M(+4.0% YoY)
Gen Fund: $0.3MTax Rate: $0.964924Freedom: 77.9 (B)
Official PDF
FY 2008$0.61M(+4.5% YoY)
Gen Fund: $0.3MTax Rate: $0.968784Freedom: 78 (B)
Official PDF
FY 2007$0.59M(+5.2% YoY)
Gen Fund: $0.3MTax Rate: $0.974597Freedom: 78.2 (B)
Official PDF
FY 2006$0.56M(+4.9% YoY)
Gen Fund: $0.3MTax Rate: $0.974597Freedom: 78.4 (B)
Official PDF
FY 2005$0.53M(+4.1% YoY)
Gen Fund: $0.3MTax Rate: $0.972648Freedom: 78.6 (B)
Official PDF
FY 2004$0.51M(+4.3% YoY)
Gen Fund: $0.3MTax Rate: $0.967785Freedom: 78.7 (B)
Official PDF
FY 2003$0.49M(+5.2% YoY)
Gen Fund: $0.3MTax Rate: $0.967785Freedom: 78.9 (B)
Official PDF
FY 2002$0.47M(+5.6% YoY)
Gen Fund: $0.2MTax Rate: $0.976495Freedom: 79.1 (B)
Official PDF
FY 2001$0.44M(+3.7% YoY)
Gen Fund: $0.2MTax Rate: $0.982354Freedom: 79.3 (B)
Official PDF
FY 2000$0.43M(+4.7% YoY)
Gen Fund: $0.2MTax Rate: $0.977442Freedom: 79.4 (B)
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 Memorial Point 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 — Memorial Point Utility District
Official legislative enactment adopting the Fiscal Year 2024 (2023–2024) Operating, Debt Service, and Capital Appropriations Budget for Memorial Point Utility D...
Order No. 2022-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2022 Tax Year Ad Valorem Property Tax Rate for Memorial Point 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 — Memorial Point Utility District
Official legislative enactment adopting the Fiscal Year 2023 (2022–2023) Operating, Debt Service, and Capital Appropriations Budget for Memorial Point Utility D...
Order No. 2021-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2021 Tax Year Ad Valorem Property Tax Rate for Memorial Point 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 — Memorial Point Utility District
Official legislative enactment adopting the Fiscal Year 2022 (2021–2022) Operating, Debt Service, and Capital Appropriations Budget for Memorial Point Utility D...
Order No. 2020-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2020 Tax Year Ad Valorem Property Tax Rate for Memorial Point 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 — Memorial Point Utility District
Official legislative enactment adopting the Fiscal Year 2021 (2020–2021) Operating, Debt Service, and Capital Appropriations Budget for Memorial Point Utility D...
Order No. 2019-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2020 (2019–2020) Annual Operating & Capital Budget — Memorial Point Utility District
Official legislative enactment adopting the Fiscal Year 2020 (2019–2020) Operating, Debt Service, and Capital Appropriations Budget for Memorial Point Utility D...
Order No. 2019-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2019 Tax Year Ad Valorem Property Tax Rate for Memorial Point 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 — Memorial Point Utility District
Official legislative enactment adopting the Fiscal Year 2019 (2018–2019) Operating, Debt Service, and Capital Appropriations Budget for Memorial Point Utility D...
Order No. 2018-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2018 Tax Year Ad Valorem Property Tax Rate for Memorial Point 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 — Memorial Point Utility District
Official legislative enactment adopting the Fiscal Year 2018 (2017–2018) Operating, Debt Service, and Capital Appropriations Budget for Memorial Point Utility D...
Order No. 2017-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2017 Tax Year Ad Valorem Property Tax Rate for Memorial Point 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 Memorial Point 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 — Memorial Point Utility District
Official legislative enactment adopting the Fiscal Year 2017 (2016–2017) Operating, Debt Service, and Capital Appropriations Budget for Memorial Point Utility D...
Order No. 2015-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2016 (2015–2016) Annual Operating & Capital Budget — Memorial Point Utility District
Official legislative enactment adopting the Fiscal Year 2016 (2015–2016) Operating, Debt Service, and Capital Appropriations Budget for Memorial Point Utility D...
Order No. 2015-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2015 Tax Year Ad Valorem Property Tax Rate for Memorial Point 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 — Memorial Point Utility District
Official legislative enactment adopting the Fiscal Year 2015 (2014–2015) Operating, Debt Service, and Capital Appropriations Budget for Memorial Point Utility D...
Order No. 2014-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2014 Tax Year Ad Valorem Property Tax Rate for Memorial Point 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 — Memorial Point Utility District
Official legislative enactment adopting the Fiscal Year 2014 (2013–2014) Operating, Debt Service, and Capital Appropriations Budget for Memorial Point Utility D...
Order No. 2013-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2013 Tax Year Ad Valorem Property Tax Rate for Memorial Point 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 Memorial Point 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 — Memorial Point Utility District
Official legislative enactment adopting the Fiscal Year 2013 (2012–2013) Operating, Debt Service, and Capital Appropriations Budget for Memorial Point Utility D...
Order No. 2011-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2011 Tax Year Ad Valorem Property Tax Rate for Memorial Point 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)

UNIFORM MAY • 2025-05-03

May 2025 Memorial Point Utility District Official General Election Canvass

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

Candidate Races

Director, Place 5
Charles Reyna WINNER
100.0% (141 votes)
Director, Place 2
John Engbrock WINNER
100.0% (141 votes)
Director, Place 1
Tommie Legg WINNER
100.0% (141 votes)
Director, Place 3
Helmut Walter WINNER
100.0% (141 votes)
Director, Place 4
Robert Woelfel WINNER
100.0% (141 votes)
UNIFORM MAY • 2023-05-06

May 2023 Memorial Point Utility District Uniform General & Special Election

Voter Turnout: 289 (17.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Director, Place 3 (At-Large)
Helmut Walter WINNER
65.0% (188 votes)
David C. Morales
35.0% (101 votes)
UNIFORM MAY • 2022-05-07

May 2022 Memorial Point Utility District Uniform General & Special Election

Voter Turnout: 442 (26.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Director, Place 3 (At-Large)
Helmut Walter WINNER
71.0% (314 votes)
Thomas W. Callahan
29.0% (128 votes)
UNIFORM MAY • 2021-05-01

May 2021 Memorial Point Utility District Uniform General & Special Election

Voter Turnout: 306 (18.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Director, Place 3 (At-Large)
Helmut Walter WINNER
66.0% (202 votes)
David C. Morales
34.0% (104 votes)
UNIFORM MAY • 2020-05-02

May 2020 Memorial Point Utility District Uniform General & Special Election

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

Candidate Races

Director, Place 3 (At-Large)
Helmut Walter WINNER
63.0% (161 votes)
Sarah L. Henderson
37.0% (94 votes)
UNIFORM MAY • 2019-05-04

May 2019 Memorial Point Utility District Uniform General & Special Election

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

Candidate Races

Director, Place 3 (At-Large)
Helmut Walter WINNER
67.0% (228 votes)
Sarah L. Henderson
33.0% (112 votes)
UNIFORM MAY • 2018-05-05

May 2018 Memorial Point Utility District Uniform General & Special Election

Voter Turnout: 391 (23.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Director, Place 3 (At-Large)
Helmut Walter WINNER
56.0% (219 votes)
Rebecca A. Thornton
44.0% (172 votes)
UNIFORM MAY • 2017-05-06

May 2017 Memorial Point Utility District Uniform General & Special Election

Voter Turnout: 289 (17.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Director, Place 3 (At-Large)
Helmut Walter WINNER
70.0% (202 votes)
David C. Morales
30.0% (87 votes)
UNIFORM MAY • 2016-05-07

May 2016 Memorial Point Utility District Uniform General & Special Election

Voter Turnout: 306 (18.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Director, Place 3 (At-Large)
Helmut Walter WINNER
65.0% (199 votes)
Jennifer M. Garza
35.0% (107 votes)
UNIFORM MAY • 2015-05-02

May 2015 Memorial Point Utility District Uniform General & Special Election

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

Candidate Races

Director, Place 3 (At-Large)
Helmut Walter WINNER
68.0% (324 votes)
Thomas W. Callahan
32.0% (152 votes)

Meeting Dockets & Agendas (322)

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

Memorial Point Utility District Board of Directors Regular Meeting

2026-09-16 • REGULAR SESSION

Memorial Point Utility District Board of Directors Regular Meeting

2026-08-19 • REGULAR SESSION

Memorial Point Utility District Board of Directors Regular Meeting

2026-07-15 • REGULAR SESSION

Memorial Point Utility District Board of Directors Regular Meeting

2026-06-17 • REGULAR SESSION

Memorial Point Utility District Board of Directors Regular Meeting

2026-05-20 • REGULAR SESSION

Memorial Point Utility District Board of Directors Regular Meeting

2026-04-15 • REGULAR SESSION

Memorial Point Utility District Board of Directors Regular Meeting

2026-03-18 • REGULAR SESSION

Memorial Point Utility District Board of Directors Regular Meeting

2026-02-18 • REGULAR SESSION

Memorial Point Utility District Board of Directors Regular Meeting

2026-01-21 • REGULAR SESSION

Memorial Point Utility District Board of Directors Regular Meeting

2025-12-17 • REGULAR SESSION

Memorial Point Utility District Board of Directors Regular Meeting

2025-11-19 • REGULAR SESSION

Memorial Point Utility District Board of Directors Regular Meeting

2025-10-15 • REGULAR SESSION

Memorial Point Utility District Board of Directors Regular Meeting

2025-09-10 • REGULAR SESSION

Memorial Point Utility District Board of Directors Regular Meeting

2025-08-13 • REGULAR SESSION

Memorial Point Utility District Board of Directors Regular Meeting