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SPECIAL DISTRICT • Panola County, TX

Panola County Emergency Services District #1

A+
Texas Liberty Watchdog Index
Freedom Score: 91.9/100▲ +0.8 pts (5Y Trend)
Category Rank: #1729 among Texas Special Districts • Tier Rank: #1706 (TIER 5 RURAL)
Fiscal Restraint
82.3/100
Regulatory Restraint
100/100
Debt Burden
96/100
Population / Scale
Special District
Property Tax Rate (FY 27)
$0.2955
per $100 (2026–2027 levy)
FY 2027 Adopted Budget
$12.6M
+4.5% YoY • +18.4% (5Y)
Outstanding Debt
$0 (Debt-Free)
Official Government Portal
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Panola County Emergency Services District #1 Council / Precinct Seats
Grade B+ • Pro-Taxpayer
B+
Panola 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)

DB
Dallas Boothe
Commissioner (Place 4)
149/164 Pro-Taxpayer Votes
GradeA

Adopted Fiscal Budgets & Appropriations (28 Fiscal Years)

FY 2027 ADOPTED+4.5% YoYFreedom Score: 91.9 (A+)• Adopted Sep 16, 2026FY 2027 (2026–2027) Adopted District Operating & Debt Budget — Panola County Emergency Services District #1
Official PDF

Adopted FY 2027 operating and capital budget for Panola County Emergency Services District #1 totaling $12.58M ($12,577,264.05), supported by an adopted property tax rate of $0.2955 per $100 valuation.

Total Appropriation
$12.6M
General Fund
$11.6M
Debt Service (I&S)
$1.0M
0
Public Safety: $9.8M (78%)
0
Public Works: $0.5M (4%)
0
Administration: $1.3M
Adopted Tax Rate: $0.2955 / $100
FY 2026 ADOPTED+4.2% YoYFreedom Score: 91.1 (A+)• Adopted Sep 15, 2025FY 2026 Adopted Operating & Debt Service Budget — Panola County Emergency Services District #1
Official PDF

Adopted FY 2026 operating and capital budget for Panola County Emergency Services District #1 totaling $12.04M ($12,035,659.38), supported by an adopted property tax rate of $0.300000 per $100 valuation.

Total Appropriation
$12.0M
General Fund
$11.1M
Debt Service (I&S)
$1.0M
0
Public Safety: $9.4M (78%)
0
Public Works: $0.5M (4%)
0
Administration: $1.2M
Adopted Tax Rate: $0.3000 / $100
FY 2025 ADOPTED+2.9% YoYFreedom Score: 91.2 (A+)• Adopted Sep 15, 2024FY 2025 (2024–2025) Adopted District Operating & Debt Budget — Panola County Emergency Services District #1
Official PDF

Adopted FY 2025 operating and capital budget for Panola County Emergency Services District #1 totaling $11.55M ($11,550,536.83), supported by an adopted property tax rate of $0.300000 per $100 valuation.

Total Appropriation
$11.6M
General Fund
$10.6M
Debt Service (I&S)
$0.9M
Public Safety: $9.0M (78%)
Public Works: $0.5M (4%)
Administration: $1.2M
Adopted Tax Rate: $0.3000 / $100
FY 2024 ADOPTED+2.8% YoYFreedom Score: 91.2 (A+)• Adopted Sep 5, 2023FY 2024 (2023–2024) Adopted District Operating & Debt Budget — Panola County Emergency Services District #1
Official PDF

Official FY 2024 (2023–2024) Adopted Operating & Debt Service Budget for Panola County Emergency Services District #1 (Panola County) totaling $11,220,650. Certified 2023 Tax Year ad valorem property tax rate: $0.3033 per $100 taxable valuation.

Total Appropriation
$11.2M
General Fund
$10.3M
Debt Service (I&S)
$0.9M
Public Safety: $8.8M (78%)
Public Works: $0.4M (4%)
Administration: $1.1M
Adopted Tax Rate: $0.3033 / $100
FY 2023 ADOPTED+2.7% YoYFreedom Score: 91.1 (A+)• Adopted Sep 5, 2022FY 2023 (2022–2023) Adopted District Operating & Debt Budget — Panola County Emergency Services District #1
Official PDF

Official FY 2023 (2022–2023) Adopted Operating & Debt Service Budget for Panola County Emergency Services District #1 (Panola County) totaling $10,912,906. Certified 2022 Tax Year ad valorem property tax rate: $0.3066 per $100 taxable valuation.

Total Appropriation
$10.9M
General Fund
$10.0M
Debt Service (I&S)
$0.9M
Public Safety: $8.5M (78%)
Public Works: $0.4M (4%)
Administration: $1.1M
Adopted Tax Rate: $0.306636 / $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$12.58M(+4.5% YoY)
Gen Fund: $11.6MTax Rate: $0.2955Freedom: 91.9 (A+)
Official PDF
FY 2026$12.04M(+4.2% YoY)
Gen Fund: $11.1MTax Rate: $0.3000Freedom: 91.1 (A+)
Official PDF
FY 2025$11.55M(+2.9% YoY)
Gen Fund: $10.6MTax Rate: $0.3000Freedom: 91.2 (A+)
Official PDF
FY 2024$11.22M(+2.8% YoY)
Gen Fund: $10.3MTax Rate: $0.3033Freedom: 91.2 (A+)
Official PDF
FY 2023$10.91M(+2.7% YoY)
Gen Fund: $10.0MTax Rate: $0.306636Freedom: 91.1 (A+)
Official PDF
FY 2022$10.63M(+3.8% YoY)
Gen Fund: $9.8MTax Rate: $0.309702Freedom: 91.1 (A+)
Official PDF
FY 2021$10.24M(+2.7% YoY)
Gen Fund: $9.4MTax Rate: $0.315277Freedom: 91.1 (A+)
Official PDF
FY 2020$9.97M(+2.7% YoY)
Gen Fund: $9.2MTax Rate: $0.316853Freedom: 91 (A+)
Official PDF
FY 2019$9.71M(+3.1% YoY)
Gen Fund: $8.9MTax Rate: $0.32319Freedom: 91 (A+)
Official PDF
FY 2018$9.41M(+3.6% YoY)
Gen Fund: $8.7MTax Rate: $0.327068Freedom: 91 (A+)
Official PDF
FY 2017$9.09M(+3.6% YoY)
Gen Fund: $8.4MTax Rate: $0.326087Freedom: 91 (A+)
Official PDF
FY 2016$8.78M(+3.1% YoY)
Gen Fund: $8.1MTax Rate: $0.327717Freedom: 91 (A+)
Official PDF
FY 2015$8.51M(+2.6% YoY)
Gen Fund: $7.8MTax Rate: $0.326734Freedom: 91 (A+)
Official PDF
FY 2014$8.29M(+4.1% YoY)
Gen Fund: $7.6MTax Rate: $0.326407Freedom: 91 (A+)
Official PDF
FY 2013$7.96M(+2.6% YoY)
Gen Fund: $7.3MTax Rate: $0.329345Freedom: 91.1 (A+)
Official PDF
FY 2012$7.76M(+2.8% YoY)
Gen Fund: $7.1MTax Rate: $0.33165Freedom: 91 (A+)
Official PDF
FY 2011$7.55M(+3.8% YoY)
Gen Fund: $6.9MTax Rate: $0.330323Freedom: 91 (A+)
Official PDF
FY 2010$7.28M(+3.0% YoY)
Gen Fund: $6.7MTax Rate: $0.331314Freedom: 91 (A+)
Official PDF
FY 2009$7.06M(+4.1% YoY)
Gen Fund: $6.5MTax Rate: $0.333965Freedom: 91 (A+)
Official PDF
FY 2008$6.78M(+3.8% YoY)
Gen Fund: $6.2MTax Rate: $0.332629Freedom: 91.1 (A+)
Official PDF
FY 2007$6.54M(+3.5% YoY)
Gen Fund: $6.0MTax Rate: $0.331631Freedom: 91.2 (A+)
Official PDF
FY 2006$6.32M(+3.4% YoY)
Gen Fund: $5.8MTax Rate: $0.333952Freedom: 91.2 (A+)
Official PDF
FY 2005$6.11M(+3.2% YoY)
Gen Fund: $5.6MTax Rate: $0.333618Freedom: 91.2 (A+)
Official PDF
FY 2004$5.92M(+3.7% YoY)
Gen Fund: $5.4MTax Rate: $0.336621Freedom: 91.2 (A+)
Official PDF
FY 2003$5.71M(+4.0% YoY)
Gen Fund: $5.2MTax Rate: $0.335611Freedom: 91.3 (A+)
Official PDF
FY 2002$5.48M(+3.1% YoY)
Gen Fund: $5.0MTax Rate: $0.335611Freedom: 91.4 (A+)
Official PDF
FY 2001$5.32M(+4.1% YoY)
Gen Fund: $4.9MTax Rate: $0.33796Freedom: 91.4 (A+)
Official PDF
FY 2000$5.11M(+3.7% YoY)
Gen Fund: $4.7MTax Rate: $0.339312Freedom: 91.5 (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 — Panola County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2024 (2023–2024) Operating, Debt Service, and Capital Appropriations Budget for Panola County Emergency ...
Order No. 2023-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2023 Tax Year Ad Valorem Property Tax Rate for Panola 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 Panola 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 — Panola County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2023 (2022–2023) Operating, Debt Service, and Capital Appropriations Budget for Panola County Emergency ...
Order No. 2021-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2021 Tax Year Ad Valorem Property Tax Rate for Panola 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 — Panola County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2022 (2021–2022) Operating, Debt Service, and Capital Appropriations Budget for Panola County Emergency ...
Order No. 2020-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2021 (2020–2021) Annual Operating & Capital Budget — Panola County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2021 (2020–2021) Operating, Debt Service, and Capital Appropriations Budget for Panola County Emergency ...
Order No. 2020-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2020 Tax Year Ad Valorem Property Tax Rate for Panola 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 Panola 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 — Panola County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2020 (2019–2020) Operating, Debt Service, and Capital Appropriations Budget for Panola County Emergency ...
Order No. 2018-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2019 (2018–2019) Annual Operating & Capital Budget — Panola County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2019 (2018–2019) Operating, Debt Service, and Capital Appropriations Budget for Panola County Emergency ...
Order No. 2018-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2018 Tax Year Ad Valorem Property Tax Rate for Panola 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 Panola 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 — Panola County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2018 (2017–2018) Operating, Debt Service, and Capital Appropriations Budget for Panola County Emergency ...
Order No. 2016-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2017 (2016–2017) Annual Operating & Capital Budget — Panola County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2017 (2016–2017) Operating, Debt Service, and Capital Appropriations Budget for Panola County Emergency ...
Order No. 2016-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2016 Tax Year Ad Valorem Property Tax Rate for Panola 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 Panola 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 — Panola County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2016 (2015–2016) Operating, Debt Service, and Capital Appropriations Budget for Panola County Emergency ...
Order No. 2014-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2015 (2014–2015) Annual Operating & Capital Budget — Panola County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2015 (2014–2015) Operating, Debt Service, and Capital Appropriations Budget for Panola County Emergency ...
Order No. 2014-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2014 Tax Year Ad Valorem Property Tax Rate for Panola 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 Panola 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 — Panola County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2014 (2013–2014) Operating, Debt Service, and Capital Appropriations Budget for Panola County Emergency ...
Order No. 2012-09-01 • Budget & AppropriationsOverreach: 10/100
Adoption of FY 2013 (2012–2013) Annual Operating & Capital Budget — Panola County Emergency Services District #1
Official legislative enactment adopting the Fiscal Year 2013 (2012–2013) Operating, Debt Service, and Capital Appropriations Budget for Panola County Emergency ...
Order No. 2012-09-02 • Taxes & Development FeesOverreach: 10/100
Levy of 2012 Tax Year Ad Valorem Property Tax Rate for Panola 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 Panola 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 Panola 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 1 (Place 1)
Stuart Lipsey WINNER
100.0% (141 votes)
Commissioner, Place 2 (Place 2)
Luke Burnett WINNER
100.0% (141 votes)
Commissioner, Place 5 (Place 5)
Taylor Harris WINNER
100.0% (141 votes)
Commissioner, Place 3 (Place 3)
Justin Yates WINNER
100.0% (141 votes)
Commissioner, Place 4 (Place 4)
Dallas Boothe WINNER
100.0% (141 votes)
UNIFORM MAY • 2023-05-06

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

Voter Turnout: 442 (26.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 1 (Place 1)
Stuart Lipsey WINNER
70.0% (309 votes)
David C. Morales
30.0% (133 votes)
UNIFORM MAY • 2022-05-07

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

Voter Turnout: 408 (24.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 1 (Place 1)
Stuart Lipsey WINNER
65.0% (265 votes)
Jennifer M. Garza
35.0% (143 votes)
UNIFORM MAY • 2021-05-01

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

Voter Turnout: 493 (29.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 1 (Place 1)
Stuart Lipsey WINNER
61.0% (301 votes)
Sarah L. Henderson
39.0% (192 votes)
UNIFORM MAY • 2020-05-02

May 2020 Panola 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)
Stuart Lipsey WINNER
68.0% (254 votes)
Sarah L. Henderson
32.0% (120 votes)
UNIFORM MAY • 2019-05-04

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

Voter Turnout: 255 (15.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 1 (Place 1)
Stuart Lipsey WINNER
63.0% (161 votes)
Thomas W. Callahan
37.0% (94 votes)
UNIFORM MAY • 2018-05-05

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

Voter Turnout: 510 (30.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 1 (Place 1)
Stuart Lipsey WINNER
58.0% (296 votes)
Sarah L. Henderson
42.0% (214 votes)
UNIFORM MAY • 2017-05-06

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

Voter Turnout: 510 (30.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 1 (Place 1)
Stuart Lipsey WINNER
69.0% (352 votes)
Jennifer M. Garza
31.0% (158 votes)
UNIFORM MAY • 2016-05-07

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

Voter Turnout: 442 (26.0% of 1,700 registered voters)
Official Canvass PDF

Candidate Races

Commissioner, Place 1 (Place 1)
Stuart Lipsey WINNER
70.0% (309 votes)
Jennifer M. Garza
30.0% (133 votes)
UNIFORM MAY • 2015-05-02

May 2015 Panola 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)
Stuart Lipsey WINNER
59.0% (311 votes)
Michael R. Vance
41.0% (216 votes)

Meeting Dockets & Agendas (322)

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

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

2026-09-16 • REGULAR SESSION

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

2026-08-19 • REGULAR SESSION

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

2026-07-15 • REGULAR SESSION

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

2026-06-17 • REGULAR SESSION

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

2026-05-20 • REGULAR SESSION

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

2026-04-15 • REGULAR SESSION

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

2026-03-18 • REGULAR SESSION

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

2026-02-18 • REGULAR SESSION

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

2026-01-21 • REGULAR SESSION

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

2025-12-17 • REGULAR SESSION

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

2025-11-19 • REGULAR SESSION

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

2025-10-15 • REGULAR SESSION

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

2025-09-10 • REGULAR SESSION

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

2025-08-13 • REGULAR SESSION

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