Financial Transparency
What is Financial Transparency?
When Brazos County ESD 1 talks about financial transparency, we are referring to local government opening its books to the public so that taxpayers can see exactly where their money is going. Financial transparency ensures that taxpayer dollars are spent effectively and efficiently by ensuring that all decisions are made in the open and on the record. Financial transparency means that taxpayers can review and examine documents and question policymakers for the way tax dollars are spent.
Here you will find information about the Districts tax rates, annual budgets, and annual audits.
Note: “Tax Year” represents the year of the property valuation that the tax rate is applied to. Tax revenue for each “Tax Year” is paid in the following fiscal year. Example: 2025 tax rates are applied to the Jan 1, 2025 property valuation and resulting tax bills are due Jan 1, 2026 to the taxing entity and therefore are recorded as fiscal year 2026 revenue. The District’s fiscal year 2026 begins October 1, 2025 and ends September 30, 2026.
Property Taxes (Ad Valorem)
Brazos County ESD 1 Ad Valorem Taxes rates are based on property values established by the Brazos County Appraisal District. The tax rate (below) is per $100 of home value, as determined by the Brazos County Appraisal District.
Visit https://www.texas.gov/living-in-texas/property-tax-transparency/ to find a link to your local property tax database on which you can easily access information regarding your property taxes, including information regarding the amount of taxes that each entity that taxes your property will impose if the entity adopts its proposed tax rate. Your local property tax database will be updated regularly during August and September as local elected officials propose and adopt the property tax rates that will determine how much you pay in property taxes.
Sales Tax
The Texas state sales and use tax rate is 6.25 percent, but local taxing jurisdictions (cities, counties, special-purpose districts and transit authorities) also may impose sales and use tax up to 2 percent for a total maximum combined rate of 8.25 percent. Brazos County ESD 1 imposes a sales and use tax at a rate of $0.015.
Visit https://mycpa.cpa.state.tx.us/allocation/AllocHist to find a link to your local sales tax database on which you can easily access information regarding sales tax allocations, including information regarding the amount of taxes that each entity that collects sales tax taxes. The information will be updated monthly.
Adopted Budget
Maintenance and Operation Rate (General Fund) $ 0.054224/$100
Interest and Sinking Debt Rate (Debt Service Fund) $ 0.028265/$100
Total of Adopted Tax rates: $ 0.082489/$100
Change in the District’s Revenue from FY 2026 to FY 2027: $501,426 23.6%
Change in the District’s Expenses from FY 2026 to FY 2027: $870,957 26.9%
TY 2027 Property Tax Revenue Budgeted for Maintenance & Operations: $1,724,573
TY 2027 Property Tax Revenue Budgeted for Debt Service: $898,946
TY 2026 Property Tax Revenue Budgeted for Maintenance & Operations: $1,123,520
TY 2026 Property Tax Revenue Budgeted for Debt Service: $946,366
TY 2025 Property Tax Revenue Budgeted for Maintenance & Operations: $1,044,254
TY 2025 Property Tax Revenue Budgeted for Debt Service: $353,344
Note: “Tax Year” represents the year of the property valuation that the tax rate is applied to. Tax revenue for each “Tax Year” is paid in the following fiscal year. Example: 2026 tax rates are applied to the Jan 1, 2027 property valuation and resulting tax bills are due Jan 1, 2026 to the taxing entity and therefore are recorded as Fiscal Year 2027 revenue. The District’s Fiscal Year 2027 begins October 1, 2026 and ends September 30, 2027.
Annual Audits
The annual audit is an independent financial examination required under state law to ensure taxpayer funds are managed transparently. Typically filed with the local County Commissioners Court, these audits verify that revenue—such as property and sales taxes—is properly collected and spent on fire or medical services. Preparing for an audit requires engaging an independent auditor well in advance, tracking all expenditures, and preparing a comprehensive financial statement.
Brazos County ESD 1 is required to file an annual audit with the Brazos County Commissioners Court by June 1 each year. These audit reports act as a public record, allowing taxpayers to view exactly how and where their emergency service tax dollars are being allocated.
