What does ESD mean?

Emergency services districts (ESDs) are political subdivisions of the State of Texas, like a school district or a county. As Texas outgrows the abilities of cities and rural volunteer fire departments, ESDs are on the cutting edge of providing fire protection and emergency medical response to large portions of the state.

How are ESDs created?

 ESDs are crated through a “grassroots” effort:

A petition signed by at least 100 voters in the proposed district must be presented to the County Commissioners Court in the county (or counties) in which the ESD is intended to exist.

If the ESD is deemed feasible and necessary by the Commissioners Court, an election is called in which the voters in the proposed District must elect to create the District.

If a majority of the votes are cast in favor of creation, the District is created.

How are ESDs governed?

A board of five commissioners governs Wise County ESD 3. The County Commissioners appoint the ESD commissioners to two-year terms.

How are ESDs funded?

 ESDs are allowed to levy ad valorem (property) tax. The Texas Constitution states that ESDs may tax up to $0.10 per $100 of property valuation. ESDs may also collect sales tax, provided an election is held and voters approve this power. In Texas, 8.25% is the maximum allowed sales tax rate. The state collects 6.25%, leaving 2% available to eligible local jurisdictions, including ESDs. An ESD may collect anywhere from .125% to 2% of the local sales tax rate depending on availability and subject to voter approval.