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.


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.


Fiscal Year Debt Service Maintenance Total Tax Rate Tax Notices Tax Resolutions Calculation Worksheet
2024 0.012919 0.038428 0.051347
2023 0.00 0.020710 0.020710
2022 0.00 0.0225630 0.0225630
2021 0.00 0.025670 0.025670
2020 0.005199 0.024801 0.030000

Visit Texas.gov/PropertyTaxes 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 Information


The Texas state sales tax rate is 6.25 percent, but local taxing jurisdictions (cities, counties, special-purpose districts and transit authorities) also may collect sales tax up to 2 percent for a total maximum combined rate of 8.25 percent. Brazos County collects sales tax at a rate of 0.5 percent. In 2021, voters approved Brazos County ESD 1 to begin collecting sales tax at a rate of 1.5 percent.

Adopted Budget Information

Maintenance and Operation Rate (General Fund)                                               $ 0.038428

Interest and Sinking Debt Rate (Debt Service Fund)                                           $ 0.012919

Total of Adopted Tax rates:                                                                                     $ 0.051347


Change in the District’s Revenue from 2024 to 2025:                                       $213,795.00     4.0%

Change in the District’s Expenses from 2024 to 2025:                                     $(22,871.00)    -4.4%


2025 Property Tax Revenue Budgeted for Maintenance & Operations:    $1,050,259.00

2025 Property Tax Revenue Budgeted for Debt Service:                                 $353,344.00


2024 Property Tax Revenue Budgeted for Maintenance & Operations:        $514,818.00

2024 Property Tax Revenue Budgeted for Debt Service:                                             $0.00

 

2023 Property Tax Revenue Budgeted for Maintenance & Operations:        $422,753.00

2023 Property Tax Revenue Budgeted for Debt Service:                                              $0.00


2022 Property Tax Revenue Budgeted for Maintenance & Operations:       $471,377.00

2022 Property Tax Revenue Budgeted for Debt Service:                                            $0.00

Annual Audits

As a local government entity, Brazos County ESD 1 provides information to the public so that taxpayers can see exactly where their money is going. This 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.

2023 Annual Audit