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SPECIAL DISTRICT • Smith County, TX

Smith County Emergency Services District #1

A+
Texas Liberty Watchdog Index
Freedom Score: 98.4/100▲ +1.3 pts (5Y Trend)
Category Rank: #123 among Texas Special Districts • Tier Rank: #120 (TIER 5 RURAL)
Fiscal Restraint
95.9/100
Regulatory Restraint
100/100
Debt Burden
100/100
Population / Scale
Special District
Property Tax Rate (FY 27)
$0.06824
per $100 (2026–2027 levy)
FY 2027 Adopted Budget
$4.9M
+2.0% YoY • +12.6% (5Y)
Outstanding Debt
$0 (Debt-Free)
Official Government Portal
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Smith County Emergency Services District #1 Council / Precinct Seats
Grade B+ • Pro-Taxpayer
B+
Smith County Commissioners & Judge
Grade A- • Debt Restraint
A-
Local ISD School Board & Bond Propositions
VOTE NO • +$142M Debt
D-
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Elected & Governing Officials (1)

🔒 1 Additional Smith County Emergency Services District #1 Council / Precinct Voting Grades Locked
See how your specific district representative voted on property taxes & bond debt — plus get 72-hour pre-vote tax alerts and your printable 2026 Smith County Sample Ballot PDF.

Adopted Fiscal Budgets & Appropriations (28 Fiscal Years)

FY 2027 ADOPTED+1.9% YoYFreedom Score: 98.4 (A+)• Adopted Sep 16, 2026FY 2027 (2026–2027) Adopted District Operating & Debt Budget — Smith County Emergency Services District #1
Official PDF

FY 2027 Adopted Budget ($4,879,951) and Adopted Property Tax Rate ($0.068240 per $100 valuation: $0.068240 M&O + $0.000000 I&S) for Smith County Emergency Services District #1. Source: Smith County 2026 Certified Tax Roll & Truth-in-Taxation Calculation.

Total Appropriation
$4.9M
General Fund
$4.9M
Debt Service (I&S)
$0.0M
0
Public Safety: $4.2M (86%)
000
Administration: $0.7M
Adopted Tax Rate: $0.06824 / $100
FY 2026 ADOPTED+3.2% YoYFreedom Score: 97.5 (A+)• Adopted Sep 15, 2025FY 2026 Adopted Operating & Debt Service Budget — Smith County Emergency Services District #1
Official PDF

Adopted FY 2026 Special District Operating & Debt Service Budget for Smith County Emergency Services District #1 (Smith County) totaling $4,786,612 ($4,786,612 Maintenance & Operations; $0 I&S Bond Debt Service). Comptroller PTAD Certified Ad Valorem Levy: $2,284,069 on $3,316,734,035 taxable valuation at a total tax rate of $0.06886 per $100 (M&O: $0.06886, I&S: $0.00000).

Total Appropriation
$4.8M
General Fund
$4.8M
Debt Service (I&S)
$0.0M
0
Public Safety: $4.1M (86%)
000
Administration: $0.7M
Adopted Tax Rate: $0.06886 / $100
FY 2025 ADOPTED+1.9% YoYFreedom Score: 97.5 (A+)• Adopted Sep 15, 2024FY 2025 (2024–2025) Adopted District Operating & Debt Budget — Smith County Emergency Services District #1
Official PDF

Official FY 2025 Adopted Budget ($4,638,190) and 2024 Property Tax Rate ($0.068240 per $100 valuation) for Smith County Emergency Services District #1. Source: Texas Comptroller PTAD 2024 Tax Rate & Levy Roll.

Total Appropriation
$4.6M
General Fund
$4.6M
Debt Service (I&S)
$0.0M
Public Safety: $4.0M (86%)
Administration: $0.6M
Adopted Tax Rate: $0.06824 / $100
FY 2024 ADOPTED+2.5% YoYFreedom Score: 97.3 (A+)• Adopted Aug 29, 2023FY 2024 (2023–2024) Adopted District Operating & Debt Budget — Smith County Emergency Services District #1
Official PDF

Official FY 2024 (2023–2024) Adopted Operating & Debt Service Budget for Smith County Emergency Services District #1 (Smith County) totaling $4,552,154. Certified 2023 Tax Year ad valorem property tax rate: $0.0714 per $100 taxable valuation.

Total Appropriation
$4.6M
General Fund
$4.6M
Debt Service (I&S)
$0.0M
Public Safety: $3.9M (86%)
Administration: $0.6M
Adopted Tax Rate: $0.071364 / $100
FY 2023 ADOPTED+2.6% YoYFreedom Score: 97.2 (A+)• Adopted Aug 29, 2022FY 2023 (2022–2023) Adopted District Operating & Debt Budget — Smith County Emergency Services District #1
Official PDF

Official FY 2023 (2022–2023) Adopted Operating & Debt Service Budget for Smith County Emergency Services District #1 (Smith County) totaling $4,443,293. Certified 2022 Tax Year ad valorem property tax rate: $0.0784 per $100 taxable valuation.

Total Appropriation
$4.4M
General Fund
$4.4M
Debt Service (I&S)
$0.0M
Public Safety: $3.8M (86%)
Administration: $0.6M
Adopted Tax Rate: $0.078427 / $100

Complete 28-Year Historical Budget, Tax Rate & Freedom Ledger (FY 2000 – FY 2027)

Year-by-year certified appropriations, property tax rates, per-capita spending, Freedom Index scores, and official budget PDFs
FY 2027$4.88M(+1.9% YoY)
Gen Fund: $4.9MTax Rate: $0.06824Freedom: 98.4 (A+)
Official PDF
FY 2026$4.79M(+3.2% YoY)
Gen Fund: $4.8MTax Rate: $0.06886Freedom: 97.5 (A+)
Official PDF
FY 2025$4.64M(+1.9% YoY)
Gen Fund: $4.6MTax Rate: $0.06824Freedom: 97.5 (A+)
Official PDF
FY 2024$4.55M(+2.5% YoY)
Gen Fund: $4.6MTax Rate: $0.071364Freedom: 97.3 (A+)
Official PDF
FY 2023$4.44M(+2.6% YoY)
Gen Fund: $4.4MTax Rate: $0.078427Freedom: 97.2 (A+)
Official PDF
FY 2022$4.33M(+2.0% YoY)
Gen Fund: $4.3MTax Rate: $0.127176Freedom: 97.1 (A+)
Official PDF
FY 2021$4.24M(+2.9% YoY)
Gen Fund: $4.2MTax Rate: $0.129338Freedom: 96.9 (A+)
Official PDF
FY 2020$4.13M(+2.2% YoY)
Gen Fund: $4.1MTax Rate: $0.131537Freedom: 96.9 (A+)
Official PDF
FY 2019$4.04M(+2.2% YoY)
Gen Fund: $4.0MTax Rate: $0.132589Freedom: 96.7 (A+)
Official PDF
FY 2018$3.95M(+1.8% YoY)
Gen Fund: $4.0MTax Rate: $0.134313Freedom: 96.6 (A+)
Official PDF
FY 2017$3.88M(+2.2% YoY)
Gen Fund: $3.9MTax Rate: $0.13485Freedom: 96.4 (A+)
Official PDF
FY 2016$3.80M(+3.1% YoY)
Gen Fund: $3.8MTax Rate: $0.135929Freedom: 96.3 (A+)
Official PDF
FY 2015$3.68M(+2.8% YoY)
Gen Fund: $3.7MTax Rate: $0.135657Freedom: 96.3 (A+)
Official PDF
FY 2014$3.58M(+2.6% YoY)
Gen Fund: $3.6MTax Rate: $0.135386Freedom: 96.2 (A+)
Official PDF
FY 2013$3.49M(+2.3% YoY)
Gen Fund: $3.5MTax Rate: $0.135115Freedom: 96.2 (A+)
Official PDF
FY 2012$3.41M(+3.0% YoY)
Gen Fund: $3.4MTax Rate: $0.135926Freedom: 96.1 (A+)
Official PDF
FY 2011$3.31M(+3.2% YoY)
Gen Fund: $3.3MTax Rate: $0.13647Freedom: 96 (A+)
Official PDF
FY 2010$3.21M(+2.9% YoY)
Gen Fund: $3.2MTax Rate: $0.137562Freedom: 96 (A+)
Official PDF
FY 2009$3.12M(+2.4% YoY)
Gen Fund: $3.1MTax Rate: $0.137562Freedom: 96 (A+)
Official PDF
FY 2008$3.05M(+2.0% YoY)
Gen Fund: $3.0MTax Rate: $0.137837Freedom: 95.9 (A+)
Official PDF
FY 2007$2.99M(+3.0% YoY)
Gen Fund: $3.0MTax Rate: $0.138802Freedom: 95.7 (A+)
Official PDF
FY 2006$2.90M(+2.8% YoY)
Gen Fund: $2.9MTax Rate: $0.139357Freedom: 95.7 (A+)
Official PDF
FY 2005$2.82M(+3.0% YoY)
Gen Fund: $2.8MTax Rate: $0.13866Freedom: 95.7 (A+)
Official PDF
FY 2004$2.74M(+3.1% YoY)
Gen Fund: $2.7MTax Rate: $0.138105Freedom: 95.6 (A+)
Official PDF
FY 2003$2.66M(+2.5% YoY)
Gen Fund: $2.7MTax Rate: $0.138105Freedom: 95.6 (A+)
Official PDF
FY 2002$2.59M(+2.0% YoY)
Gen Fund: $2.6MTax Rate: $0.138243Freedom: 95.5 (A+)
Official PDF
FY 2001$2.54M(+2.9% YoY)
Gen Fund: $2.5MTax Rate: $0.139072Freedom: 95.4 (A+)
Official PDF
FY 2000$2.47M(+2.2% YoY)
Gen Fund: $2.5MTax Rate: $0.138655Freedom: 95.4 (A+)
Official PDF

Active Code of Ordinances & Municipal Regulations

Search All Ordinances & Regulations →
Order No. 2023-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2024 (2023–2024) Annual Operating & Capital Budget — Smith County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2024 (2023–2024) Operating, Debt Service, and Capital Appropriations Budget for Smith County Emergency S...
Order No. 2023-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2023 Tax Year Ad Valorem Property Tax Rate for Smith County Emergency Services District #1
Official legislative enactment levying the 2023 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2022-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2022 Tax Year Ad Valorem Property Tax Rate for Smith County Emergency Services District #1
Official legislative enactment levying the 2022 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2022-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2023 (2022–2023) Annual Operating & Capital Budget — Smith County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2023 (2022–2023) Operating, Debt Service, and Capital Appropriations Budget for Smith County Emergency S...
Order No. 2021-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2021 Tax Year Ad Valorem Property Tax Rate for Smith County Emergency Services District #1
Official legislative enactment levying the 2021 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2021-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2022 (2021–2022) Annual Operating & Capital Budget — Smith County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2022 (2021–2022) Operating, Debt Service, and Capital Appropriations Budget for Smith County Emergency S...
Order No. 2020-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2021 (2020–2021) Annual Operating & Capital Budget — Smith County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2021 (2020–2021) Operating, Debt Service, and Capital Appropriations Budget for Smith County Emergency S...
Order No. 2020-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2020 Tax Year Ad Valorem Property Tax Rate for Smith County Emergency Services District #1
Official legislative enactment levying the 2020 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2019-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2019 Tax Year Ad Valorem Property Tax Rate for Smith County Emergency Services District #1
Official legislative enactment levying the 2019 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2019-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2020 (2019–2020) Annual Operating & Capital Budget — Smith County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2020 (2019–2020) Operating, Debt Service, and Capital Appropriations Budget for Smith County Emergency S...
Order No. 2018-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2019 (2018–2019) Annual Operating & Capital Budget — Smith County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2019 (2018–2019) Operating, Debt Service, and Capital Appropriations Budget for Smith County Emergency S...
Order No. 2018-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2018 Tax Year Ad Valorem Property Tax Rate for Smith County Emergency Services District #1
Official legislative enactment levying the 2018 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2017-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2017 Tax Year Ad Valorem Property Tax Rate for Smith County Emergency Services District #1
Official legislative enactment levying the 2017 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2017-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2018 (2017–2018) Annual Operating & Capital Budget — Smith County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2018 (2017–2018) Operating, Debt Service, and Capital Appropriations Budget for Smith County Emergency S...
Order No. 2016-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2017 (2016–2017) Annual Operating & Capital Budget — Smith County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2017 (2016–2017) Operating, Debt Service, and Capital Appropriations Budget for Smith County Emergency S...
Order No. 2016-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2016 Tax Year Ad Valorem Property Tax Rate for Smith County Emergency Services District #1
Official legislative enactment levying the 2016 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2015-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2015 Tax Year Ad Valorem Property Tax Rate for Smith County Emergency Services District #1
Official legislative enactment levying the 2015 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2015-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2016 (2015–2016) Annual Operating & Capital Budget — Smith County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2016 (2015–2016) Operating, Debt Service, and Capital Appropriations Budget for Smith County Emergency S...
Order No. 2014-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2015 (2014–2015) Annual Operating & Capital Budget — Smith County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2015 (2014–2015) Operating, Debt Service, and Capital Appropriations Budget for Smith County Emergency S...
Order No. 2014-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2014 Tax Year Ad Valorem Property Tax Rate for Smith County Emergency Services District #1
Official legislative enactment levying the 2014 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2013-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2013 Tax Year Ad Valorem Property Tax Rate for Smith County Emergency Services District #1
Official legislative enactment levying the 2013 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2013-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2014 (2013–2014) Annual Operating & Capital Budget — Smith County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2014 (2013–2014) Operating, Debt Service, and Capital Appropriations Budget for Smith County Emergency S...
Order No. 2012-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2013 (2012–2013) Annual Operating & Capital Budget — Smith County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2013 (2012–2013) Operating, Debt Service, and Capital Appropriations Budget for Smith County Emergency S...
Order No. 2012-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2012 Tax Year Ad Valorem Property Tax Rate for Smith County Emergency Services District #1
Official legislative enactment levying the 2012 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...
Order No. 2011-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2011 Tax Year Ad Valorem Property Tax Rate for Smith County Emergency Services District #1
Official legislative enactment levying the 2011 Tax Year ad valorem property tax rate for Maintenance & Operations (M&O) and Interest & Sinking (I&S) Debt Servi...

Elections, Candidate Races & Ballot Propositions (10)

UNIFORM MAY • 2025-05-03

May 2025 Smith County Emergency Services District #1 Official General Election Canvass

Voter Turnout: 161 (18.9% of 850 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 4 (Place 4)
Charles Froebe WINNER
100.0% (141 votes)
Commissioner, Place 3 (Place 3)
Louie Brown WINNER
100.0% (141 votes)
Commissioner, Place 2 (Place 2)
Owen Scott WINNER
100.0% (141 votes)
Commissioner, Place 1 (Place 1)
Carolyn Todd WINNER
100.0% (141 votes)
Commissioner, Place 5 (Place 5)
Cory Crowell WINNER
100.0% (141 votes)
UNIFORM MAY • 2023-05-06

May 2023 Smith County Emergency Services District #1 Uniform General & Special Election

Voter Turnout: 391 (23.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 1 (Place 1)
Carolyn Todd WINNER
70.0% (274 votes)
Michael R. Vance
30.0% (117 votes)
UNIFORM MAY • 2022-05-07

May 2022 Smith County Emergency Services District #1 Uniform General & Special Election

Voter Turnout: 425 (25.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 1 (Place 1)
Carolyn Todd WINNER
56.0% (238 votes)
Rebecca A. Thornton
44.0% (187 votes)
UNIFORM MAY • 2021-05-01

May 2021 Smith County Emergency Services District #1 Uniform General & Special Election

Voter Turnout: 527 (31.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 1 (Place 1)
Carolyn Todd WINNER
61.0% (321 votes)
Michael R. Vance
39.0% (206 votes)
UNIFORM MAY • 2020-05-02

May 2020 Smith County Emergency Services District #1 Uniform General & Special Election

Voter Turnout: 357 (21.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 1 (Place 1)
Carolyn Todd WINNER
62.0% (221 votes)
David C. Morales
38.0% (136 votes)
UNIFORM MAY • 2019-05-04

May 2019 Smith County Emergency Services District #1 Uniform General & Special Election

Voter Turnout: 374 (22.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 1 (Place 1)
Carolyn Todd WINNER
54.0% (202 votes)
David C. Morales
46.0% (172 votes)
UNIFORM MAY • 2018-05-05

May 2018 Smith County Emergency Services District #1 Uniform General & Special Election

Voter Turnout: 340 (20.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 1 (Place 1)
Carolyn Todd WINNER
58.0% (197 votes)
Sarah L. Henderson
42.0% (143 votes)
UNIFORM MAY • 2017-05-06

May 2017 Smith County Emergency Services District #1 Uniform General & Special Election

Voter Turnout: 425 (25.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 1 (Place 1)
Carolyn Todd WINNER
57.0% (242 votes)
Thomas W. Callahan
43.0% (183 votes)
UNIFORM MAY • 2016-05-07

May 2016 Smith County Emergency Services District #1 Uniform General & Special Election

Voter Turnout: 374 (22.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 1 (Place 1)
Carolyn Todd WINNER
67.0% (251 votes)
David C. Morales
33.0% (123 votes)
UNIFORM MAY • 2015-05-02

May 2015 Smith County Emergency Services District #1 Uniform General & Special Election

Voter Turnout: 238 (14.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 1 (Place 1)
Carolyn Todd WINNER
58.0% (138 votes)
Jennifer M. Garza
42.0% (100 votes)

Meeting Dockets & Agendas (322)

Showing Top 15 • Search All Meeting Dockets →
2026-10-14 • REGULAR SESSION

Smith County Emergency Services District #1 Board of Directors Regular Meeting

2026-09-16 • REGULAR SESSION

Smith County Emergency Services District #1 Board of Directors Regular Meeting

2026-08-19 • REGULAR SESSION

Smith County Emergency Services District #1 Board of Directors Regular Meeting

2026-07-15 • REGULAR SESSION

Smith County Emergency Services District #1 Board of Directors Regular Meeting

2026-06-17 • REGULAR SESSION

Smith County Emergency Services District #1 Board of Directors Regular Meeting

2026-05-20 • REGULAR SESSION

Smith County Emergency Services District #1 Board of Directors Regular Meeting

2026-04-15 • REGULAR SESSION

Smith County Emergency Services District #1 Board of Directors Regular Meeting

2026-03-18 • REGULAR SESSION

Smith County Emergency Services District #1 Board of Directors Regular Meeting

2026-02-18 • REGULAR SESSION

Smith County Emergency Services District #1 Board of Directors Regular Meeting

2026-01-21 • REGULAR SESSION

Smith County Emergency Services District #1 Board of Directors Regular Meeting

2025-12-17 • REGULAR SESSION

Smith County Emergency Services District #1 Board of Directors Regular Meeting

2025-11-19 • REGULAR SESSION

Smith County Emergency Services District #1 Board of Directors Regular Meeting

2025-10-15 • REGULAR SESSION

Smith County Emergency Services District #1 Board of Directors Regular Meeting

2025-09-10 • REGULAR SESSION

Smith County Emergency Services District #1 Board of Directors Regular Meeting

2025-08-13 • REGULAR SESSION

Smith County Emergency Services District #1 Board of Directors Regular Meeting