TML Survey Archive

The Texas Municipal League surveys its members on a regular basis about a variety of topics. As a service to our members, TML will make results of these surveys available here.

Some of the following files are in the .pdf format. You must have Acrobat Reader installed on your machine in order to open these files. To download a free copy of this software formatted for your machine, click on the icon below.

2007 Water/Wastewater

2007 Tax and Debt

2006 Water/Wastewater

2006 Tax and Debt

2005 Water/Wastewater

2005 Tax and Debt

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2004 Water/Wastewater

2004 Tax and Debt

2003 Water/Wastewater

2003 Tax and Debt

2002 Water/Wastewater

2002 Tax and Debt

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2007 Water and Wastewater Survey Results

The results of the 2007 water and wastewater rate survey conducted by the Texas Municipal League are now posted here. In addition, you can access previous years’ results. If you have difficulty accessing this information, or you would like to receive a hard copy of the results, please call Laurie Dodson in the TML office at 512-231-7400.

The survey was sent to all 1,087 TML member cities, with 778 cities responding. Information is presented only for cities that provide water and wastewater services to their residents. Information for cities that provide water and wastewater services through municipal utility districts, interlocal agreements, and other private sources is not included in the survey. The information contained in the survey results was provided by the cities, and TML made no attempt to verify the accuracy of information reported. Where no response to a specific question was received, a zero is used to indicate no response; zeroes are not included in the computations of averages.

A total of 651 cities reported that they provide water service to their residents. The average cost of water usage of 5,000 gallons in all cities is $24.82, an increase over the 2006 average of $23.45. The average monthly residential consumption in all cities is 7,172 gallons.

Wastewater service is provided in 624 of the cities responding to the survey. The average cost of wastewater service for residential usage of 5,000 gallons is $18.99, a decrease over last year's average of $20.76.

The following files are in an Excel format.

The following files are in a .pdf format.

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2007 Annual TML Taxation and Debt Survey Results Are Available

The Texas Municipal League’s annual survey of municipal tax and debt is complete for the 2006-2007 budget year, and results are now posted on the TML Web site at www.tml.org. If you have difficulty accessing this information, or you would like to receive a hard copy of the results, please call Laurie Dodson in the TML office at 512-231-7400. If you are interested, you can also obtain results from past years by clicking on “Surveys,” located on the left side of the TML home page, and then clicking on “TML Survey Archive.”

This year, 599 cities responded to the Municipal Tax and Debt Survey. Please keep in mind that all data in this survey are self-reported, and TML cannot be responsible for errors made by the reporting entities.

The following information may be helpful when you review the survey results:

Limitations on Municipal Tax Rates

Municipal property tax rates are limited by the Texas Constitution (Article XI, Sections 4 and 5) and state law. Municipal tax rate ceilings are as follows:

Cities of 5,000 or less in population can levy a maximum tax rate of $1.50 per $100 assessed valuation;
Cities over 5,000 in population can levy up to $2.50 per $100 assessed valuation (for a home rule city, a rate lower than $2.50 per $100 may be prescribed under its charter);
Type B general law cities can levy a maximum of 25 cents per $100 assessed valuation.

Definitions of Terms Used in the Survey

General obligation bonds are bonds that are secured by a pledge of the full faith and credit and the taxing power of the issuers. The term is synonymous with the term “tax-supported.”

Revenue bonds are special obligations of the issuer (as opposed to general obligations) that are payable solely from the revenues derived from an income-producing facility. Revenue bonds are sometimes further secured by a first mortgage on the physical plant or property whose revenues are pledged. Such bonds are called “first mortgage revenue bonds.”

Certificates of obligation are a financing mechanism a city may use to pay a contractual obligation incurred in: 1) a construction contract; 2) the purchase of materials, supplies, equipment, machinery, buildings, land, and rights-of-way for authorized needs and purposes; or 3) the payment of professional services, including services provided by tax appraisal engineers, engineers, architects, attorneys, map makers, auditors, financial advisors, and fiscal agents.

Tax rate is the rate at which taxes are levied per $100 of assessed valuation. In Texas, the ad valorem tax rate for local governments is expressed in terms of dollars or cents per $100 of assessed valuation. When viewing the survey results online, the following key to municipal utilities and facilities referenced in the survey may be helpful:

Key to Municipal Utilities and Facilities

AM—Auditorium; AP—Airport; C—Cemetery; CE—Civic/Community Center; E—Electric System; FG—Fairgrounds; GC—Golf Course; GS—Gas System; H—Hospital; HR—Boat Harbor; L—Library/Museum; LK—Lake; M—Market; MB—Municipal Building; P—Parking Lot; PH—Public Housing Units; PK—Parks and Recreation; S—Sewer System; SC—Senior Center; SL—Solid Waste Disposal System; SP—Swimming Pool; T—Transit Bus System; TB—Toll Bridge; W—Water System; ZO—Zoo; ZZ—Other

Click here to download Survey results in an Excel format

Click here to download Survey results in a pdf file

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2006 Water and Wastewater Survey Results

The results of the 2006 water and wastewater rate survey conducted by the Texas Municipal League are found below. If you are interested, you can also obtain results from past years by clicking on “Information” (located on the left side of the TML home page), then clicking on “Water and Wastewater Survey,” and finally clicking on “TML Survey Archive.”

The survey was sent to all 1,082 TML member cities, with 803 cities responding. Information is presented only for cities that provide water and wastewater services to their residents. Information for cities that provide water and wastewater services through municipal utility districts, interlocal agreements, and other private sources is not included in the survey. The information contained in the survey results was provided by the cities, and TML made no attempt to verify the accuracy of information reported. Where no response to a specific question was received, a zero is used to indicate no response; zeroes are not included in the computations of averages.

A total of 655 cities reported that they provide water service to their residents. The average cost of water usage of 5,000 gallons in all cities is $23.45, an increase over the 2005 average of $22.45. The average monthly residential consumption in all cities is 7,553 gallons.

Wastewater service is provided in 631 of the cities responding to the survey. The average cost of wastewater service for residential usage of 5,000 gallons is $20.76, an increase over last year's average of $17.16.

The following files are in an Excel format.

The following files are in a .pdf format.

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2006 Annual TML Taxation and Debt Survey Results Are Available

The Texas Municipal League’s annual survey of municipal tax and debt is complete for the 2005-2006 budget year. This year, 636 cities responded to the Municipal Tax and Debt Survey. Please keep in mind that all data in this survey are self-reported, so TML cannot be responsible for errors made by the reporting entities.

The following information may be helpful when you review the survey results:

Limitations on Municipal Tax Rates

Municipal property tax rates are limited by the Texas Constitution (Article XI, Sections 4 and 5) and state law. Municipal tax rate ceilings are as follows:

• Cities of 5,000 or less in population can levy a maximum tax rate of $1.50 per $100 assessed valuation;

• Cities over 5,000 in population can levy up to $2.50 per $100 assessed valuation (for a home rule city, a rate lower than $2.50 per $100 may be prescribed under its charter);

• Type B general law cities can levy a maximum of 25 cents per $100 assessed valuation.

Definitions of Terms Used in the Survey

General obligation bonds are bonds that are secured by a pledge of the full faith and credit and the taxing power of the issuers. The term is synonymous with the term “tax-supported.”

Key to Municipal Utilities and Facilities

Click here to download Survey results in an Excel format

Click here to download Survey results in a pdf file

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2005 Water and Wastewater Survey Results

The following report is the result of a water and wastewater rate survey conducted by the Texas Municipal League during the Spring of this year. The survey was sent to all 1,078 TML member cities, with 819 cities responding. The information contained in this report was reported by the cities. Information is presented only for cities that provide water and wastewater services to their residents. Information for cities that provide water and wastewater services through municipal utility districts, interlocal agreements, and other private sources is not included in the survey. TML made no attempt to verify the accuracy of information reported. Where no response to a specific question was received, a zero is used to indicate no response; zeroes are not included in the computations of averages.

A total of 670 cities reported that they provide water service to their residents. The average cost of water usage of 5,000 gallons in all cities is $22.45, an increase over the 2004 average of $21.75. The average monthly residential consumption in all cities is 6,871 gallons.

Wastewater service is provided in 649 of the cities responding to the survey. The average cost of wastewater service for residential usage of 5,000 gallons is $17.16, a slight increase over last year's average of $16.78.

The following files are in an Excel format.

The following files are in a .pdf format.

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2005 Tax and Debt Survey

The Texas Municipal League's annual survey of municipal tax and debt is complete for the 2004-2005 budget year. This year, 585 cities responded to the Municipal Tax and Debt Survey. All data in this survey are self-reported. TML is not responsible for errors made by the reporting entities.

Limitations on Municipal Tax Rates

Municipal property tax rates are limited by the Texas Constitution (Article XI, Sections 4 and 5) and state law. Municipal tax rate ceilings are as follows:

Cities of 5,000 or less in population can levy a maximum tax rate of $1.50 per $100 assessed valuation;
Cities over 5,000 in population can levy up to $2.50 per $100 assessed valuation (for a home rule city, a rate lower than $2.50 per $100 may be prescribed under its charter);
Type B general law cities levy a maximum of 25 cents per $100 assessed valuation.

Definitions of Terms Used in the Accompanying Table

General obligation bonds are bonds that are secured by a pledge of the full faith and credit and the taxing power of the issuers. The term is synonymous with the term "tax-supported."

Revenue bonds are special obligations of the issuer (as opposed to general obligations) that are payable solely from the revenues derived from an income-producing facility. Revenue bonds are sometimes further secured by a first mortgage on the physical plant or property whose revenues are pledged. Such bonds are called "first mortgage revenue bonds."

Certificates of obligation are a financing mechanism a city may use to pay a contractual obligation incurred in: 1) a construction contract; 2) the purchase of materials, supplies, equipment, machinery, buildings, land, and rights-of-way for authorized needs and purposes; or 3) the payment of professional services, including services provided by tax appraisal engineers, engineers, architects, attorneys, map makers, auditors, financial advisors, and fiscal agents.

Tax rate is the rate at which taxes are levied per $100 of assessed valuation. In Texas, the ad valorem tax rate for local governments is expressed in terms of dollars or cents per $100 of assessed valuation.

Key to Municipal Utilities and Facilities: AM, Auditorium; AP, Airport; C, Cemetery; CE, Civic/Community Center; E, Electric System; FG, Fairgrounds; GC, Golf Course; GS, Gas System; H, Hospital; HR, Boat Harbor; L, Library/Museum; LK, Lake; M, Market; MB, Municipal Building; P, Parking Lot; PH, Public Housing Units; PK, Parks and Recreation; S, Sewer System; SC, Senior Center; SL, Solid Waste Disposal System; SP, Swimming Pool; T, Transit Bus System; TB, Toll Bridge; W, Water System; ZO, Zoo; ZZ, Other

Click here to download Survey results in an Excel format

Click here to download Survey results in a pdf file

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2004 Water/Wastewater Survey Results

The following report is the result of a water and wastewater rate survey conducted by the Texas Municipal League during the Spring of this year. The survey was sent to all 1,075 TML member cities, with 860 cities responding.

The information contained in this report was reported by the cities. Information is presented only for cities that provide water and wastewater services to their residents. Information for cities that provide water and wastewater services through municipal utility districts, interlocal agreements, and other private sources is not included in the survey.

TML made no attempt to verify the accuracy of information reported. Where no response to a specific question was received, a zero is used to indicate no response; zeroes are not included in the computations of averages.

The following files are in an Excel format.

The following files are in a .pdf format.

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2004 Tax and Debt Survey

The Texas Municipal League's annual survey of municipal tax and debt is complete for the 2003-2004 budget year. This year, 644 cities responded to the Municipal Tax and Debt Survey. All data in this survey is self-reported. TML is not responsible for errors made by the reporting entities.

Limitations on Municipal Tax Rates

Municipal property tax rates are limited by the Texas Constitution (Article XI, Sections 4 and 5) and state law. Municipal tax rate ceilings are as follows:

Cities of 5,000 or less in population can levy a maximum tax rate of $1.50 per $100 assessed valuation;
Cities over 5,000 in population can levy up to $2.50 per $100 assessed valuation (for a home rule city, a rate lower than $2.50 per $100 may be prescribed under its charter);
Type B general law cities levy a maximum of 25 cents per $100 assessed valuation.

Definitions of Terms Used in the Accompanying Table

General obligation bonds are bonds that are secured by a pledge of the full faith and credit and the taxing power of the issuers. The term is synonymous with the term "tax-supported."

Click here to download Survey results in an Excel format

Click here to download Survey results in a pdf file

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2003 Water and Wastewater Survey Results

The following report is the result of a water and wastewater rate survey conducted by the Texas Municipal League during the Spring of 2003. The survey was sent to all 1,065 TML member cities. The information contained in this report was reported by the cities. Information is presented only for cities that provide water and wastewater services to their residents. Information for cities that provide water and wastewater services through municipal utility districts, interlocal agreements, and other private sources is not included in the survey. TML made no attempt to verify the accuracy of information reported. Where no response to a specific question was received, a zero is used to indicate no response; zeroes are not included in the computations of averages.

A total of 673 cities reported that they provide water service to their residents. The average cost of water usage of 5,000 gallons in all cities is $20.83, an increase over the 2002 average of $19.96. The average monthly consumption in all cities is 7,874 gallons. See the following report for totals by population categories.

Wastewater service is provided in 645 of the cities responding to the survey. The average cost of wastewater service for residential usage of 5,000 gallons is $16.09, a slight increase over last year's average of $15.39. See the "Fees by Population" summaries below for totals by population categories.

The following files are in an Excel format.

The following files are in a .pdf format.

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2003 Tax and Debt Survey

The Texas Municipal League's annual survey of municipal tax and debt is complete for the 2002-2003 budget year. This year, 614 cities responded to the Municipal Tax and Debt Survey. All data in this survey is self-reported. TML is not responsible for errors made by the reporting entities.

Limitations on Municipal Tax Rates

Municipal property tax rates are limited by the Texas Constitution (Article XI, Sections 4 and 5) and state law. Municipal tax rate ceilings are as follows:

Cities of 5,000 or less in population can levy a maximum tax rate of $1.50 per $100 assessed valuation;
Cities over 5,000 in population can levy up to $2.50 per $100 assessed valuation (for a home rule city, a rate lower than $2.50 per $100 may be prescribed under its charter);
Type B general law cities levy a maximum of 25 cents per $100 assessed valuation.

Definitions of Terms Used in the Accompanying Table

General obligation bonds are bonds that are secured by a pledge of the full faith and credit and the taxing power of the issuers. The term is synonymous with the term "tax-supported."

Certificates of obligation are a financing mechanism a city may use to pay a contractual obligation incurred in: 1) a construction contract; 2) the purchase of materials, supplies, equipment, machinery, buildings, land, and rights-of-way for authorized needs and purposes; or3) the payment of professional services, including services provided by tax appraisal engineers, engineers, architects, attorneys, map makers, auditors, financial advisors, and fiscal agents.

Click here to download Survey results in an Excel format

Click here to download Survey results in a pdf file

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2002 Water and Wastewater Survey

The following report is the result of a water and wastewater rate survey conducted by the Texas Municipal League during the Spring of 2002. The survey was sent to all 1,062 TML member cities. The information contained in this report was reported by the cities. Information is presented only for cities that provide water and wastewater services to their residents. Information for cities that provide water and wastewater services through municipal utility districts, interlocal agreements, and other private sources is not included in the survey. TML made no attempt to verify the accuracy of information reported. Where no response to a specific question was received, a zero is used to indicate no response; zeroes are not included in the computations of averages.

A total of 684 cities reported that they provide water service to their residents. The average cost of water usage of 5,000 gallons in all cities is $19.96, an increase over the 2001 average of $18.61. The average monthly consumption in all cities is 8,581 gallons. See report below for totals by population categories.

Wastewater service is provided in 644 of the cities responding to the survey. The average cost of wastewater service for residential usage of 5,000 gallons is $15.39, a slight increase over last year's average of $14.64. See below for totals by population categories.

The following files are in an Excel format.

The following files are in a .pdf format.

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2002 Tax and Debt Survey

The Texas Municipal League's annual survey of municipal tax and debt is complete for the 2001-2002 budget year. This year, 670 cities responded to the Municipal Tax and Debt Survey. All data in this survey is self-reported. TML is not responsible for errors made by the reporting entities.

Limitations on Municipal Tax Rates

Municipal property tax rates are limited by the Texas Constitution (Article XI, Sections 4 and 5) and state law. Municipal tax rate ceilings are as follows:

Cities of 5,000 or less in population can levy a maximum tax rate of $1.50 per $100 assessed valuation;
Cities over 5,000 in population can levy up to $2.50 per $100 assessed valuation (for a home rule city, a rate lower than $2.50 per $100 may be prescribed under its charter);
Type B general law cities levy a maximum of 25 cents per $100 assessed valuation.

Definitions of Terms Used in the Accompanying Table

General Obligation Bonds are bonds which are secured by a pledge of the full faith and credit and the taxing power of the issuers. The term is synonymous with the term "tax-supported."

Revenue Bonds are special obligations of the issuer (as opposed to general obligations) that are payable solely from the revenues derived from an income-producing facility. Revenue bonds are sometimes further secured by a first mortgage on the physical plant or property whose revenues are pledged. Such bonds are called "First Mortgage Revenue Bonds."

Certificates of Obligation are a financing mechanism a city may use to pay a contractual obligation incurred in: 1) a construction contract; 2) the purchase of materials, supplies, equipment, machinery, buildings, land, and rights-of-way for authorized needs and purposes; 3) the payment of professional services, including services provided by tax appraisal engineers, engineers, architects, attorneys, map makers, auditors, financial advisors, and fiscal agents.

Tax Rate is the rate at which taxes are levied per $100 of assessed valuation. In Texas, the ad valorem tax rate for local governments is expressed in terms of dollars or cents per $100 of assessed valuation.

Click here to download Survey results in an Excel format

Click here to download Survey results in a pdf file

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