Resolution No. 2026-01
The Carson County Emergency Services District No. 2 (ESD 2) Board of Commissioners has formally adopted the 2026 property tax rate in accordance with Texas state law.
Following proper public notice, hearing, and compliance with Truth-in-Taxation requirements, the Board approved a tax rate of $0.10 per $100 of taxable value to support essential fire and emergency response operations throughout the district.
Maintenance & Operations (M&O): $0.10 per $100 of taxable value
Interest & Sinking (Debt Service): $0.00 per $100 of taxable value
Total Tax Rate: $0.10 per $100 of taxable value
This adopted rate equals the voter-approval tax rate and does not exceed the rollback rate in effect for the district. The resolution became effective immediately upon passage by the Board of Commissioners on August 20, 2025.
Property tax rates for Emergency Services Districts (ESDs) are calculated per $100 of taxable property value. For 2026, Carson County ESD #2 adopted a rate of $0.10 per $100.
That means:
If your home is valued at $150,000, your the tax is:
$150,000 ÷ 100 × $0.10 = $150 per year
This amount helps fund essential fire protection, training, and emergency response services across our district communities
Each year, the ESD Board:
Reviews operational needs (fuel, equipment, insurance, training, and station costs).
Follows the Truth-in-Taxation process — posting public notices, holding hearings, and setting a rate that does not exceed the voter-approval limit.
Divides the rate into two parts:
Maintenance & Operations (M&O): funds daily services and operations.
Debt Service (I&S): pays for loans or capital projects.
This ensures transparency and community input before the rate is finalized.
Questions regarding this tax rate or related financial information may be directed to the Carson County Emergency Services District No. 2 Board of Commissioners by email at: info@carsoncoesd2.org.