Taxes and Budget
About ESDs
Emergency Services Districts are a political subdivision of the State of Texas and are created through a petition from and an election by the citizens of the proposed District under Texas Health and Safety Code 775. ESD’s are allowed, by statue, to levy ad valorem property taxes with a constitutional cap at $0.10/$100 property valuation.
Emergency Services Districts also have the ability to collect a sales and use tax within their district boundaries. In the State of Texas there is a maximum sales and use tax of 8.25%; 6.25% is reserved for the Sate and 2% is allowed for other political subdivisions to collect. In order for an ESD to implement the collection of a sales and use tax the citizens of the District must approve the amount through an election process.

Property Tax Revenue

Below is the district’s amount of property tax revenue budgeted for maintenance and operations and the amount of property tax revenue budgeted for debt service. Information is provided for the current year and the preceding years.
2025
- Property tax revenue budgeted for maintenance and operations: $10,447,000
- Property tax revenue budgeted for debt service: $888,745
2024
- Property tax revenue budgeted for maintenance and operations: $10,220,778
- Property tax revenue budgeted for debt service: $888,745
2023
- Property tax revenue budgeted for maintenance and operations: $9,500,000
- Property tax revenue budgeted for debt service: $0.00
2022
- Property tax revenue budgeted for maintenance and operations: $8,761,750
- Property tax revenue budgeted for debt service: $0.00
2021
- Property tax revenue budgeted for maintenance and operations: $8,675,000
- Property tax revenue budgeted for debt service: $0.00