Precipitation changes altered soil heterotrophic respiration, but the underlying microbial mechanisms remain rarely studied. This study conducted three-year switchgrass (Panicum virgatum L.) mesocosm experiment to investigate soil heterotrophic respiratory responses to altered precipitation. Five treatments were considered, including ambient precipitation (P0), two wet treatments (P+33 and P+50: 33% and 50% enhancement relative to P0), and two drought treatments (P-33 and P-50: 33% and 50% reduction relative to P0). The plant's aboveground biomass (AGB), soil organic carbon (SOC), total nitrogen (TN), microbial biomass carbon (MBC), heterotrophic respiration (Rs), biomass-specific respiration (Rss: respiration per unit of microbial biomass as a reciprocal index of microbial growth efficiency), and extracellular enzymes activities (EEAs) were quantified in soil samples (0–15 cm). Despite significantly different soil moisture contents among treatments, results showed no impact of precipitation treatments on SOC and TN. Increasing precipitation had no effect, but decreasing precipitation significantly reduced plant AGB. Relative to P0, P+33 significantly increased Rs by more than 3-fold and caused no changes in MBC, leading to significantly higher Rss (P < 0.05). P+33 also significantly increased hydrolytic enzyme activities associated with labile carbon acquisition (Cacq) by 115%. The only significant effect of drought treatments was the decreased β-d-cellobiosidase (CBH) and peroxidase (PEO) under P-33. Nonparametric analyses corroborated the strong influences of moisture and CBH on the enhanced precipitation, which stimulated soil respiratory carbon loss, likely driven by both elevated hydrolase activities and reduced microbial growth efficiency. However, the less sensitive drought effects suggested potential microbial tolerance to water deficiency despite depressed plant growth. This study informs the likely decoupled impacts of microbes and plants on soil heterotrophic respiration under changing precipitation in the switchgrass mesocosm experiment.