Budgets and Tax Rates
Rusk County ESD #1 Budgets (Current and previous 3 years)
2027 ESD Proposed Budget.pdf2026 Annual Budget - March Amended.pdfFY 2025-2026 Approved Budget with two year history.pdf2024-2025 ESD Budget.pdf2024 ESD Approved Budget
Annual Budget and Tax Rate Meetings and Information
2026:
Notice About 2026 Tax Rates - FINAL.pdf2026 Form 50-856 Calculation Worksheet -Signed.pdfRCESD Aug. 4 2026 Special Meeting Agenda - FINAL.pdfSummary with Budget OptionsNOTICE ABOUT 2026 TAX RATES
Property Tax Rates in Rusk County Emergency Services District No. 1.
This notice concerns the 2026 property tax rates for Rusk County Emergency Services District No. 1.
This notice provides information about two tax rates taxing units use in adopting the current tax year’s tax rate. The no-new-revenue tax rate would impose the same amount of taxes as last year if you compare properties taxed in both years. In most cases, the voter-approval tax rate is the highest tax rate a taxing unit can adopt without holding an election. In each case, the taxing unit calculates these rates by dividing the total amount of taxes by the current taxable value with adjustments as required by state law. The rates are given per $100 of property value.
Taxing units preferring to list the rates can expand this section to include an explanation of how they calculated these tax rates.
Proposed FY 2027 Tax Rate: $0.077927/$100 (The no new revenue rate)
This year’s no-new-revenue tax rate: $0.077927/$100
This year’s voter-approval tax rate: $0.088501/$100
The no-new-revenue tax rate is the tax rate for the 2026 tax year that will raise the same amount of property tax revenue for Rusk County Emergency Services District No. 1 from the same properties in both the 2025 tax year and the 2026 tax year.
The voter-approval tax rate is the highest tax rate that Rusk County Emergency Services District No. 1 may adopt without holding an election to seek voter approval of the rate.
The proposed tax rate is not greater than the no-new-revenue tax rate. This means that Rusk County Emergency Services District No. 1 is not proposing to increase property taxes for the 2026 tax year.
A PUBLIC MEETING TO VOTE ON THE PROPOSED TAX RATE WILL BE HELD ON THURSDAY, AUGUST 20, 2026, AT 6:30 P.M. AT 1515 WHIPPOORWILL, HENDERSON, TEXAS 75652.
The proposed tax rate is also not greater than the voter-approval tax rate. As a result, Rusk County Emergency Services District No. 1 is not required to hold an election to seek voter approval of the rate. However, you may express your support for or opposition to the proposed tax rate by contacting the members of the Board of Commissioners of Rusk County ESD No. 1 at their offices or by attending the public meeting mentioned above.
YOUR TAXES OWED UNDER ANY OF THE TAX RATES MENTIONED ABOVE CAN BE CALCULATED AS FOLLOWS:
Property tax amount = (tax rate) x (taxable value of your property) / 100
FOR the proposal: David Burks, Curtis Collins, Gloria Dooley, James Dukes, Wayne Griffith
AGAINST the proposal: None
PRESENT and not voting: None
ABSENT: None
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 about proposed tax rates and scheduled public hearings of each entity that taxes your property.
The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit the rate of growth of property taxes in the state.
The following table compares the taxes imposed on the average residence homestead by Rusk County ESD No. 1 last year to the taxes proposed to be imposed on the average residence homestead by Rusk County ESD No. 1 this year.
| 2025 | 2026 | Change | |
|---|---|---|---|
| Total Tax Rate (per $100 of value) | 2025 adopted tax rate: .076280 | 2026 Proposed tax rate: 0.077927 | (Increase/Decrease) of (nominal difference between tax rate for preceding year and proposed tax rate for current year) per $100, or (percentage difference between tax rate for preceding year and proposed tax rate for current year) $.001647 |
| Average Homestead taxable value | 2025 average taxable value of residence homestead: $162,368 | 2026 average taxable value of residence homestead: $167,962 | (Increase/Decrease) of (percentage difference between average taxable value of residence homestead for preceding year and current year) INCREASE of 4.25% |
| Tax on average homestead | 2025 amount of taxes on average taxable value of residence homestead: $123.85 | 2026 amount of taxes on average taxable value of residence homestead: $130.89 | (Increase/Decrease) of (nominal difference between amount of taxes imposed on the average taxable value of a residence homestead in the preceding year and the amount of taxes proposed on the average taxable value of a residence homestead in the current year), or (percentage difference between taxes imposed for preceding year and taxes proposed for current year) Increase of $7.98 or 6.5% |
| Total tax levy on all properties | 2025 levy: $2,481,847.00 | (2026 proposed rate x current total value) / 100: $2,685,316.85 | (Increase/Decrease) of (nominal difference between preceding year levy and proposed levy for current year), or (percentage difference between preceding year levy and proposed levy for current year) Increase of $210,897.62 or 8.52% |
For assistance with tax calculations, please contact the tax assessor for Rusk County Emergency Services District No. 1 at (903) 657-0315 or npartin@ruskcountytx.gov or http://ruskcountytax.com/home for more information.
Unencumbered Fund Balances
The following estimated balances will be left in the taxing unit’s accounts at the end of the fiscal year. These balances are not encumbered by corresponding debt obligation.
| Type of Fund | Balance |
|---|---|
| General Fund | $1,500,000 |
Current Year Debt Service
The following amounts are for long-term debts that are secured by property taxes. The taxing unit will pay these amounts from upcoming property tax revenues (or additional sales tax revenues, if applicable).
| Description of debt | Principal of Contract Payment to be Paid from Property Taxes | Interest to be Paid from Property Taxes | Other Amounts to be Paid | Total Payment |
|---|---|---|---|---|
| None | $0 | $0 | $0 | $0 |
Total required for 2026 debt service - $ 0
- Amount (if any) paid from funds listed in unencumbered funds - $ 0
- Amount (if any) paid from other resources - $ 0
- Excess collections last year - $ 0
= Total to be paid from taxes in 2026 - $ 0
+ Amount added in anticipation that the taxing unit will collect only 100% of its taxes in 2026 - $ 0
= Total Debt Levy - $ 0
This notice contains a summary of the no-new-revenue and voter-approval calculations as certified by Kelli Carlton, General Counsel, on August 3, 2026.
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 about proposed tax rates and scheduled public hearings of each entity that taxes your property.
The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit the rate of growth of property taxes in the state.
Previous year taxing information below:
2025 Tax Rate Hearing - September 11, 2025 NOTICE TO THE PUBLIC2025 Tax Rate calculations worksheetAttestment of 2024 tax rate.pdfRCESD Aug 27 2024 Special Meeting Agenda.pdfProperty Tax Table.pdf2025 Proposed Tax Rate
At the Regular Called Meeting of the Rusk County Emergency Services District #1 held on August 21, 2025 at 7 PM. at 1515 Whippoorwill Ave. Henderson, Texas 75652 to approve and adopt the proposed 2025 tax rate of $0.076280 per $100 - the No-New-Revenue Rate
Motion for Approval Made By: Gloria Dooley
Motion Duly Seconded By: James Dukes
Board Members Voting For Motion: David Burks, Gloria Dooley, Wayne Griffith, James Dukes
Board Members Voting Against Motion: N/A
Board Members Present & Abstaining: N/A
Board Members Absent: N/A
Attested by: Gloria Dooley, Secretary/Treasurer
Signed by: David Burks, RCESD #1 President
YOUR TAXES OWED UNDER ANY OF THE TAX RATES MENTIONED ABOVE GAN BE CALCULATED AS FOLLOWS:
Property tax amount= (tax rate) x (taxable value of your property) / 100
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 about proposed tax rates and scheduled public hearings of each entity that taxes your property.
The 86th Texas Legislature modified the manner in which the voter-approval tax rate is calculated to limit the rate of growth of property taxes-in the state.
For assistance with tax calculations, please contact the tax assessor for Rusk County Emergency Service District #1 at (903) 657-8571 ext. 106 OR gdooley@ruskcountyfire.org OR visit ruskcountyesd1.com for more information.