Wheeler & Associates, Inc.
Tax Assessor Collectors
The Leader In Tax Information and Collection Systems
50 YEARS OF EXCELLENCEAnnouncements
- We no longer take Credit Card or E-check payments over phone calls.
- Office hours: 9:00 AM - 4:00 PM Monday - Thursday. Closed on Friday to public.
- All property taxes are due upon receipt and delinquent after January 31st. We accept postmark as valid date.
- Payments sent after January 31st will need to be mailed to: 6935 Barney Rd. Suite 110 Houston, TX 77092.
- It is not recommended for taxpayers to use their bank's online bill pay service to pay their taxes. If a bank's online bill pay service is used, please be sure to verify the mailing address on the payment coupon. Taxpayers are encouraged to set the authorized payment date at least 10 days prior to the delinquency date as most envelopes with payments sent by banks or their agents are not postmarked by the United States Postal Service. Consequently, there is no proof of the mailing date.
- E-Statements now available for tax year 2026.
IMPORTANT NOTICE
Liberty County Municipal Management District No. 1
2026 Property Tax Information
Beginning with tax year 2026, Wheeler & Associates, Inc. has been appointed as the Tax Assessor-Collector for Liberty County Municipal Management District No. 1.
Previously, Liberty County collected these taxes along with other property taxes. Beginning in 2026, taxpayers will receive a separate tax statement for the Municipal Management District.
We understand this change may be confusing and would like to address some frequently asked questions.
Frequently Asked Questions
Beginning in 2026, Liberty County will continue collecting county and school property taxes, while Wheeler & Associates will collect taxes for Liberty County Municipal Management District No. 1.
These are separate tax bills from different taxing entities. You are not being charged twice for the same taxes.
Yes. Wheeler & Associates, Inc. is the authorized Tax Assessor-Collector for Liberty County Municipal Management District No. 1 beginning with tax year 2026.
Although our office is in Houston, we have been contracted by the District to collect its property taxes.
A Municipal Management District is a special taxing district established under Texas law to help fund public improvements and services within its boundaries.
These may include roads, drainage improvements, parks, recreational facilities, and other services benefiting the community.
Your homestead exemption has not been removed. Each taxing entity has its own exemption requirements.
Liberty County Municipal Management District No. 1 does not offer a general residential homestead exemption or optional exemptions for homeowners age 65 or older or disabled.
If you qualify, your exemptions may still apply to your county and school property taxes, even though they are not reflected on your Municipal Management District statement.
County and school taxes should continue to be paid to the Liberty County Tax Assessor-Collector.
Liberty County Municipal Management District No. 1 taxes should be paid to Wheeler & Associates, Inc., using the payment instructions on your tax statement.
Payments must be made separately to the appropriate tax offices.
Visit www.wheelerassoc.com to view your tax information or make a payment online.
6935 Barney Road, Suite 110
Houston, Texas 77092
Phone: (713) 462-8906
We appreciate your patience and understanding during this transition.
AVISO IMPORTANTE
Liberty County Municipal Management District No. 1
Información sobre los Impuestos de Propiedad de 2026
A partir del año fiscal 2026, Wheeler & Associates, Inc. ha sido designada como la nueva oficina de recaudación de impuestos de Liberty County Municipal Management District No. 1.
Anteriormente, el Condado de Liberty cobraba estos impuestos junto con otros impuestos de propiedad. A partir de 2026, los propietarios recibirán una factura de impuestos por separado correspondiente al Distrito de Administración Municipal.
Entendemos que este cambio puede causar confusión y queremos responder algunas de las preguntas más frecuentes.
Preguntas Frecuentes
A partir de 2026, el Condado de Liberty continuará cobrando los impuestos del condado y del distrito escolar, mientras que Wheeler & Associates cobrará los impuestos correspondientes a Liberty County Municipal Management District No. 1.
Estas son facturas separadas de diferentes entidades que cobran impuestos. No se le están cobrando dos veces los mismos impuestos.
Sí. Wheeler & Associates, Inc. es la oficina autorizada para recaudar los impuestos de Liberty County Municipal Management District No. 1 a partir del año fiscal 2026.
Aunque nuestra oficina está ubicada en Houston, hemos sido contratados por el Distrito para recaudar sus impuestos de propiedad.
Un Distrito de Administración Municipal es un distrito especial establecido bajo las leyes de Texas para ayudar a financiar mejoras y servicios públicos dentro de sus límites.
Estos pueden incluir calles, mejoras de drenaje, parques, instalaciones recreativas y otros servicios que benefician a la comunidad.
Su exención de vivienda principal no ha sido eliminada. Cada entidad que cobra impuestos tiene sus propias reglas y requisitos para las exenciones.
Liberty County Municipal Management District No. 1 no ofrece una exención general de vivienda principal ni exenciones opcionales para propietarios de 65 años o más o para personas con discapacidad.
Si usted reúne los requisitos, sus exenciones pueden seguir aplicándose a los impuestos del condado y del distrito escolar, aunque no aparezcan reflejadas en su factura del Distrito de Administración Municipal.
Los impuestos del condado y del distrito escolar deben continuar pagándose a la Oficina de Recaudación de Impuestos del Condado de Liberty.
Los impuestos de Liberty County Municipal Management District No. 1 deben pagarse a Wheeler & Associates, Inc., siguiendo las instrucciones que aparecen en su factura de impuestos.
Los pagos deben realizarse por separado a las oficinas correspondientes.
Visite www.wheelerassoc.com para consultar la información de su cuenta o realizar un pago por internet.
6935 Barney Road, Suite 110
Houston, Texas 77092
Teléfono: (713) 462-8906
Agradecemos su paciencia y comprensión durante esta transición.
About Us
Wheeler & Associates, Inc.
Wheeler & Associates, Inc. is a Houston based tax consulting firm that specializes in the collection of ad valorem taxes on behalf of various political taxing authorities. Wheeler & Associates, Inc. provides a complete solution to tax collections and prides itself on the ability to respond quickly to inqueries for Board of Directors, their consultants and the general public. Wheeler & Associates, Inc. has been one of the industry leaders for many years and has provided solid services to taxing authorities because of experienced consultants, commitment to excellence, and leveraging technology to efficiently service client needs.
The governing body of your water district has chosen the office of Wheeler & Associates, Inc. (Catherine Wheeler - RTA, Chief Executive Officer) as their tax office. You may visit the tax office during the office hours. All records are public records and are available for viewing at the Assessor office.
View MoreFAQ
Find Answers To Frequently
Asked Questions
All property taxes are due upon receipt and delinquent after January 31st.
Checks are made payable to whomever your MUD District is.
No.
You can make your payment online via credit card or E-Check (Electronic Check) for a small convenience fee required by the payment processing company. Our tax office does not receive any portion of the convenience fees. Please be advised that payment will not be considered paid until our tax office has received funds from the credit card company or bank.
Unlike the county and school tax, a MUD jurisdiction is a smaller taxing entity and unable to offer partial payment of taxes. Therefore a MUD tax must be paid in full, unless you are over 65 or disabled, please see below.
Yes. You can make 4 equal payments. The payment schedule is as follows:
1st Payment - By January 31
2nd Payment - By March 31
3rd Payment - By May 31
4th Payment - By July 31
Our office does not keep mortgage company information on file due to the fact that they change so often. Your mortgage company can request an electronic copy of your bill from our office. Or they can go to our website and print a copy.
The district does not send out a monthly billing for the taxes because it would increase the cost for the district. The tax rate would then be increased to compensate for that cost.
The water bill is strictly for your monthly water usage. The taxes pay the district back for the underground infrastructure. Also see, what is a MUD.
You can contact the central appraisal district's office to change or correct any of the information on your statement. Once you have changed the information with the appraisal district they will change it with all of the tax entities. Please click on the contact page and look under appraisal district contacts.
The Texas property tax law states in section (49.212 paragraph c) Subject to observance of the procedure appropriate to the circumstances, a district may discontinue any or all facilities or services to prevent an abuse or to enforce payment of an unpaid charge, fee, or rental due the district, including taxes that have been delinquent for not less than six months.
A MUD tax is a property tax bill just like your county and school tax and the same tax laws apply. If your home is located in a MUD district you must pay an additional property tax. These taxes pay back the bonds, maintenance and operations of the district. MUD stands for Municipal Utility District. If your property is located within a MUD jurisdiction, this means that the underground infrastructure for water, sewer and drainage was provided by the district and not by the county.
It is the responsibility of the realtor, builder or seller of the property to inform you of the MUD district your property is located in. You must be given a Notice To Purchaser that gives information about the district your property is located in prior to closing.
The Texas property tax law states in section (31.01 paragraph G) Failure to send or receive a tax bill does not affect the validity, penalty, interest, due date or any procedure instituted to collect a tax. This means that even if you never received your annual tax bill, penalty and interest will not be waived. It is solely the responsibility of the owner of the property to make sure all tax bills have been received and paid on time. All tax bills should be received by mid November. Texas property tax law also states in section (31.01 paragraph J) If a tax bill is mailed to a mortgagee of a property, the mortgagee shall mail a copy of the bill to the owner of the property not more than 30 days following the mortgagee's receipt of the tax bill. This law is in place to benefit the current owner of the property. When you purchase a new or existing property, it can take 4 to 6 months for the county clerk's office and the appraisal district to process your warranty deed and place your name and mailing address on your property. If you move have a name change or lease out your property, you must contact your local appraisal district and request an application to change your name or mailing address to insure receipt of a tax bill.
If you have an escrow account with your mortgage company, it is the responsibility of your mortgage company to request a tax bill annually and to make sure your tax bill is paid on time. Because mortgage companies change hands so often, they must request a bill every year. If a mortgage company does not pay your taxes on time, penalty and interest must be paid by the mortgage company and not out of your escrow account. Please be aware that when refinancing your mortgage, you may drop your escrow and be solely responsible for requesting and paying your tax bill on time.
If you own and occupy your home on January 1st of the current tax year, you may qualify for a homestead exemption. This is not a guarantee of exemption. Most MUD districts do not offer exemptions because they are smaller jurisdictions and must pay down their bonds and have enough commercial value in their district to take the burden off the homeowner in order to offer these exemptions. If your district does offer exemptions, you must first apply with your local appraisal district. Once you have been approved, the appraisal district will transfer your exemptions to the county, school and MUD tax offices so that we may apply them to your tax bill. If you receive a tax bill and are waiting on an exemption, it is best to go ahead and pay your tax bill. You will be reimbursed once your exemption is processed. If you allow your tax bill to become delinquent because you are waiting on an exemption, you will still have to pay penalty and interest.
Persons who bought real estate during the year are responsible for paying the entire years tax. When taxes are prorated at closing, the title company will collect money from the seller or builder to pay their portion of the year's taxes from January 1st to the date of sale. This money collected from the seller is given to the buyer at closing as a credit, usually toward down payment or closing cost. At the end of the year the new owner is responsible for paying the entire tax bill. Persons who owned business personal property or mobile homes on January 1st of the tax year being billed, are still personally liable for the entire years' tax, even if the business or property was sold, went out of business or moved during the year.
