About ESDs

Emergency Services Districts are a political subdivision of the State of Texas and are created through a petition from and an election by the citizens of the proposed District under Texas Health and Safety Code 775. ESD’s are allowed, by statue, to levy ad valorem property taxes with a constitutional cap at $0.10/$100 property valuation.

Montgomery County Tax Office
Tammy McRae
400 N. San Jacinto St.
Conroe, Texas 77301
(936) 539-7897

Tax Office website can be found here.

Emergency Services Districts also have the ability to collect a sales and use tax within their district boundaries. In the State of Texas there is a maximum sales and use tax of 8.25%; 6.25% is reserved for the State and 2% is allowed for other political subdivisions to collect. In order for an ESD to implement the collection of a sales and use tax the citizens of the District must approve the amount through an election process. The District imposes a sales and use tax of 1.5%.

Tax Rate

2025 Notice of Tax Rates2025 Ad Valorem Tax Rates for Montgomery County ESD No. 4 ResidentsThe order/resolution setting the 2025 ad valorem tax rateThe order/resolution setting the 2024 ad valorem tax rateThe order/resolution setting the 2023 ad valorem tax rate

Budget

The district’s budget for the current year and preceding two years are available here:

2025-2026 approved budget2024-2025 approved budget2023-2024 approved budget