{
  "id": "water-district-tax-base",
  "title": "Selected water-district tax bases",
  "subtitle": "Certified taxable value · tax year 2026",
  "rows": [
    {
      "label": "LWR VALLEY WTR D",
      "value": 4869713312,
      "entity": "SWL",
      "field": "certified_taxable_value",
      "page": 617
    },
    {
      "label": "HORIZON MUD",
      "value": 3389934451,
      "entity": "SWE",
      "field": "certified_taxable_value",
      "page": 589
    },
    {
      "label": "EP COUNTY WC & ID #4",
      "value": 250131299,
      "entity": "SW4",
      "field": "certified_taxable_value",
      "page": 575
    },
    {
      "label": "EP COUNTY TORNILLO WTR DIST",
      "value": 155914843,
      "entity": "SWT",
      "field": "certified_taxable_value",
      "page": 631
    },
    {
      "label": "HCNDS DEL NRTE WD",
      "value": 154140192,
      "entity": "SWH",
      "field": "certified_taxable_value",
      "page": 603
    }
  ],
  "summary": "Selected water districts have separate certified taxable values. Their jurisdictions can overlap other taxing entities; these amounts must not be added to municipal or county values.",
  "spanish": "Los distritos de agua seleccionados tienen bases gravables independientes. Sus jurisdicciones pueden superponerse con otras entidades; no se deben sumar estos valores a los municipales o del condado.",
  "question": "Which parcels and services belong to each district? Verify district boundaries before making neighborhood comparisons.",
  "reporting_period": "Tax year 2026",
  "source_title": "2026 EPCAD Certified Totals (with Exemption Amounts)",
  "source_url": "https://export.epcad.org/datasets/2026_EPCAD_Certified_Totals.pdf",
  "source_sha256": "0ab0e6c29406c5a9a24f081c3a6a4fcdb48bfc0c4b342438bf89613290eb2436",
  "source_retrieved_at": "2026-10-08T05:33:42.847651+00:00",
  "caveat": "Taxable value is not tax revenue or spending. Overlapping entities must not be summed.",
  "methodology": "Entity-level certified totals parsed from EPCAD's official PDF. Values are taxing-entity aggregates, not parcel, owner, address, or district records.",
  "version": "324b5cd4bbd96c9b",
  "published_at": "2026-10-09T04:44:45.098Z",
  "base": "/press/archive/water-district-tax-base/324b5cd4bbd96c9b",
  "live": "/press/live/water-district-tax-base"
}