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.

Tax Rate

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

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.

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%).