Ambulance Services

North Hays County ESD No. 1 provides ambulance service through its contract with San Marcos Hays County Emergency Medical Services. Under that agreement, San Marcos Hays County Emergency Medical Services operates the ambulances owned and maintained by ESD1. ESD1’s budget is, therefore, directly affected by the contract price for provision of ambulance crews, the growth of the community’s population, and the growing cost of equipment purchases and maintenance.

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.

Sales Tax Revenue

Emergency service district may also be funded through allocation of a sales tax revenues. Texas law prohibits total sales tax greater than 8.25% on transactions subject to the tax. Because sales tax is based on a person’s consumption of certain items, many taxpayers feel that this is a better alternative to increases in ad valorem/property taxes.