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The New Construction Tax

That $450K new build in Celina actually costs $520K when you run the numbers. Here's what the builder's marketing doesn't tell you.

December 31, 20258 min read

There's a seductive logic to buying new construction in a frontier suburb: "I'm getting more house for my money. The builder is offering incentives. The price per square foot is lower than Frisco or Plano."

All of that can be true. And all of it can obscure the real cost of ownership.

The problem isn't the listing price. It's everything the listing price doesn't include: Public Improvement District (PID) assessments, Municipal Utility District (MUD) taxes, higher property tax rates, and HOA fees that dwarf what you'd pay in an established neighborhood.

Let me show you the math.


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The Hidden Layers

When you buy new construction in Prosper, Celina, or Princeton, you're typically buying into a community funded by one or more special taxing districts. Here's what each one does:

Public Improvement District (PID): A PID is a fixed annual assessment—usually $2,000-$5,000—that funds infrastructure the developer built upfront: roads, utilities, drainage, parks. It's collected alongside your property taxes but doesn't decline as the community matures. You pay the full PID for 20-25 years.

Municipal Utility District (MUD): A MUD is a special district that issues bonds to fund water, sewer, and drainage infrastructure. Your property taxes include a MUD levy that pays off those bonds. MUD rates can be high (sometimes $0.75-$1.50 per $100 valuation) but typically decline as the tax base grows and bonds are retired.

Higher Base Property Tax Rates: Frontier cities like Celina and Prosper have higher effective tax rates than mature cities like Plano or Richardson. Part of this is structural—they're building everything from scratch—and part is lower commercial tax base to subsidize residential services.

HOA Fees: Master-planned communities with resort-style amenities charge $100-$300/month in HOA fees. This pays for pools, gyms, trails, and clubhouses. Older neighborhoods in Plano or Carrollton might charge $50/month or nothing at all.

The Comparison That Matters

Let me compare two hypothetical purchases: a new build in Celina vs. resale in Plano.

FactorCelina New BuildPlano Resale
Listing Price$450,000$500,000
Property Tax Rate2.45%2.08%
Annual Property Tax$11,025$10,400
PID Assessment$3,500/year$0
MUD Tax~$2,500/year$0
HOA Fees$2,400/year$600/year
Total Annual Carrying Cost$19,425$11,000
Monthly Difference+$702/month

The Celina home lists for $50K less but costs $702/month more to own. Over a 30-year mortgage, that's $252,720 in additional carrying costs.

If you financed that $702/month difference at 7% mortgage rates, it would support an additional $105,000 in principal. Meaning the "cheaper" $450K home in Celina is economically equivalent to a $555K home in Plano with no special assessments.

This is the "new construction tax." It's not hidden, exactly—PIDs must be disclosed before closing—but it's rarely emphasized in marketing.

The PID Deep Dive

Not all PIDs are created equal. Here's what varies:

FactorWhat to CheckWhy It Matters
Assessment AmountAnnual dollar amountRanges from $2,000 to $6,000+
TermHow long you payUsually 20-25 years; doesn't accelerate with payoff
PrepaymentCan you pay it off?Some allow lump-sum prepayment; most don't
TransferabilityWhat happens when you sell?The PID stays with the property; buyer inherits it
Assessment GrowthDoes it increase?Some PIDs have escalation clauses; most are fixed

The prepayment trap: Unlike a mortgage, most PIDs cannot be prepaid. You're locked into 20-25 years of assessments regardless of how long you own the home. When you sell, the remaining obligation transfers to the buyer—which can affect resale value.

The purchasing power reduction: Lenders consider PID assessments when calculating debt-to-income ratios. A $3,500 annual PID reduces your mortgage qualification by approximately $50,000. If you were approved for a $500K mortgage, you're now approved for $450K (all else equal).

Community-by-Community Reality

Here's what the major master-planned communities actually charge:

CommunityLocationPID/MUDApprox. AnnualNotes
Legacy HillsCelinaPID~$3,500$85M bond closed Nov 2025
The ColumnsCelinaPID + TIRZ~$2,500 netTIRZ credit offsets portion
Star TrailProsperPID~$3,000Mature; some phases lower
Windsong RanchProsperPID~$4,000Higher amenity level
Fields (Frisco)FriscoPID~$2,400-$3,00020-25 year term
Mustang LakesCelinaPID/MUD~$3,200Mature; assessments stable

The TIRZ (Tax Increment Reinvestment Zone) credit at The Columns is worth noting—it offsets a portion of the PID, making the net cost lower than headline numbers suggest. This is rare but worth asking about.

When New Construction Still Makes Sense

I'm not saying never buy new construction. I'm saying understand the true cost. New builds make sense when:

1. You value the warranty and lack of deferred maintenance. New homes don't need roof replacement, HVAC upgrades, or plumbing repairs for 10-15 years. A 1985 home in Plano might need $30K in updates. Factor that into the comparison.

2. You're staying long enough to amortize the premium. If you hold for 15+ years, the monthly PID cost matters less relative to total appreciation. If you're moving in 5 years, the resale friction of transferring the PID obligation to buyers is significant.

3. You prioritize amenities that don't exist in mature suburbs. Resort-style pools, 50-mile trail networks, and clubhouses with fitness centers aren't available in 1980s Plano subdivisions. If those amenities matter, you're paying for something real.

4. You're buying in a TIRZ-credit community. If the developer structured a TIRZ that offsets PID costs, the economics improve. Ask specifically about TIRZ credits before comparing communities.

What Smart Buyers Do

  1. Request the PID notice before making an offer. Sellers must provide this, but you should read it before you're emotionally committed.

  2. Model the total monthly cost, not the listing price. Add PID, MUD, HOA, and higher property taxes to your mortgage payment. Compare that total to alternatives.

  3. Ask about prepayment options. Some PIDs allow lump-sum prepayment; most don't. Know what you're locked into.

  4. Factor resale friction. When you sell, buyers will run the same math. A home with a $4,000 annual PID will sell for less than an identical home without—all else equal.

  5. Don't compare listing prices across cities. A $450K home in Celina with $6K in annual special assessments is not cheaper than a $500K home in Plano with $0 in assessments. It's more expensive.

The Bottom Line

The "new construction tax" is real. PIDs, MUDs, and higher HOA fees can add $500-$800/month to your carrying costs—money that doesn't build equity and doesn't go away when you refinance.

This doesn't mean new construction is a bad deal. It means you have to compare apples to apples. The listing price is the beginning of the analysis, not the end.

Run the numbers. Model the total cost. And if a builder's salesperson tells you "the PID is only $200/month"—multiply that by 12 months, then by 25 years.

That's the true price of admission.


Sources: PID disclosure documents from Legacy Hills, Star Trail, Windsong Ranch, The Columns; Celina/Prosper municipal tax rate data; Community Impact News; Collin CAD property records