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.

Emergency Services Dist. #8

Tax Rate

The order/resolution setting the 2024 ad valorem tax rate
The order/resolution setting the 2023 ad valorem tax rate
The order/resolution setting the 2022 ad valorem tax rate
The order/resolution setting the 2021 ad valorem tax rate
The order/resolution setting the 2020 ad valorem tax rate
The order/resolution setting the 2019 ad valorem tax rate

To see the full calculations for 2024, please CLICK HERE

To see the full calculations for each of the last five years, please see the appropriate Tax Rate Calculation Worksheet.

NOTICE ABOUT 2024 TAX RATES

Property tax rates in Montgomery County Emergency Service District No. 8.

This notice concerns the 2024 property tax rates for Montgomery County Emergency Services District No. 8. This notice provides information about three tax rates used in adopting the current tax year's tax rate. The no-new-revenue tax rate would Impose the same amount of overall taxes as last year if you compare properties taxed in both years. In most cases, the voter-approval tax rate is the highest tax rate a taxing unit can adopt without holding an election. However, in this year's calculations the additional debt added due to construction make the De-Minimis rate the highest tax rate a taxing unit can adopt without holding an election. In each case, these rates are calculated by dividing the total amount of taxes by the current taxable value with adjustments as required by state law. The rates are given per $100 of property value.

Montgomery County Emergency Services District No. 8 ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE.

THE TAX RATE WILL EFFECTIVELY BE RAISED BY 4.99 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $-0.30.

This year's no-new-revenue tax rate $0.0817/$100
This year's voter-approval tax rate $0.0923/$100
This year's de minimis tax rate $0.0936/$100

To view the complete notice CLICK HERE

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 two years.

2024

Property tax revenue budgeted for maintenance and operations: $10,220,778
Property tax revenue budgeted for debt service: $0.00

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

Budget

The district’s approved budget for the current year and the preceding two years are available here:

The change in the district’s revenue from 2022 to 2023 was $4,779,750 18.93%), while the change in the district’s expenses from 2022 to 2023 was $4,782,832 (18.95%).