How does an ESD get funding?
ESDs are allowed to levy ad valorem (property) tax. The Texas Constitution states that ESDs may tax up to $0.10 per $100 of property valuation. The ESD’s creation documents establish the district’s initial tax rate.
ESDs may also collect sales tax, provided an election is held and voters approve this power. In Texas, 8.25% is the maximum allowed sales tax rate. The state collects 6.25%, leaving 2% available to eligible local jurisdictions, including ESDs. An ESD may collect anywhere from .125% to 2% of the local sales tax rate depending on availability and subject to voter approval.
ESDs are also allowed to bill for services provided, such as emergency medical services or fire protection, if it so chooses.
Bexar County ESD No. 2 levies an ad valorem (property) tax of $0.086754 per $100.00 of property tax valuation and a local sales tax of 1.5%.
Bexar County ESD No. 2 Audit & Budget Reports
Current Year Budget Comparison
FY2024-2025 Budgeted Financial Information
Budgeted
Total Income: $35,095,500
Total Expense $55,836,270
Ad Valorem Revenue
Budgeted: $15,000,000
Ad Valorem Tax Rate
$0.086754/$100 Valuation
Sales Tax Revenue
Budgeted: $13,000,000
Budgeted Dollar Amount Change From Previous Year
Amount Change
Revenue Increase: $341,125
Expense Increase: $3,212,070
Ad Valorem Revenue Amount Change
Income Increase: $1,050,000
Ad Valorem Tax Rate
Increase of $0.002813/$100
Sales Tax Revenue Amount Change
Income Decrease: $1,000,000
Budgeted Percentage Change From Previous Year
Amount Change
Revenue Increase: 0.98%
Expense Increase: 6.10%
Ad Valorem Revenue Amount Change
Income Increase: 7.52%
Ad Valorem Tax Rate
Rate Increase: 3.35%
Sales Tax Revenue Amount Change
Income Decrease: 7.14%
3 Year Budget Comparison
FY 2024-2025 Budget & Financial Information
Tax Rates
Ad Valorem Adopted Tax Rate
$0.086754/$100 Valuation
Sales Tax Rate
$0.015 (1.5%)
Income: $35,095,500
Expense: $55,836,270
M & O Ad Valorem Tax Amount
$15,000,000
M & O Ad Valorem Tax Rate
$0.086754/$100 Valuation
Debt Service Ad Valorem Tax Rate
$0.00/$100 Valuation
FY 2023-2024 Budget & Financial Information
Tax Rates
Ad Valorem Adopted Tax Rate
$0.083941/$100 Valuation
Sales Tax Rate
$0.015 (1.5%)
Income: $34,754,375
Expense: $52,624,200
M & O Ad Valorem Tax Amount
$13,950,000
M & O Ad Valorem Tax Rate
$0.083941/$100 Valuation
Debt Service Ad Valorem Tax Rate
$0.00/$100 Valuation
FY 2022-2023 Budget & Financial Information
Tax Rates
Ad Valorem Adopted Tax Rate
$0.087747/$100 Valuation
Sales Tax Rate
$0.015 (1.5%)
Income: $32,204,518
Expense: $34,662,600
M & O Ad Valorem Tax Amount
$12,453,000
M & O Ad Valorem Tax Rate
$0.087747/$100 Valuation
Debt Service Ad Valorem Tax Rate
$0.00/$100 Valuation