Budgeting and Spending
Every ESD1 Commissioner is a resident of the District, and all pays taxes. ESD1 has a long history of conservative budgeting and spending, as well as setting a tax rate well below the ceiling permitted by law.
ESD1’s operating budget and capital reserves are derived from a small portion of property taxes collected in northern Hays County. Currently, ESD1 levies a property tax of 2.52 cents per $100.00 of property value. For a home valued at $325,000.00 on the tax tolls, the owner pays about $82.00 per year for the provision of emergency medical services. Under the Texas Constitution, no emergency services district may levy a tax of more than ten cents per $100.00 of a property’s value. Historically, ESD1 has operated well under the maximum tax rate as well as the average tax rates of surrounding emergency service districts in Hays County. ESD1 does not appraise any property or set property valuations. The County’s Appraisal District is responsible for determining values.