Texas Emergency Services Districts

(ESDs) are local, voter-created government entities that fund and provide fire protection and/or emergency medical services (EMS) in unincorporated areas and some municipalities. Governed by Chapter 775 of the Texas Health and Safety Code, these 300+ districts are primarily funded through property taxes (capped at 10 cents per $100 value) and sales taxes.

Key aspects of Texas ESDs:

• Purpose: Created to provide essential fire and EMS services in areas that may not have municipal coverage, serving as a "grassroots" government solution.
• Funding: Funded by a maximum property tax rate of 10 cents per $100 of appraised value and a potential sales and use tax of up to 2%.
• Governance: Governed by a board of five commissioners, typically appointed by the County Commissioners Court to two-year terms, though some are elected.
• Creation: Formed when residents petition their county commissioners court, followed by a local election to approve the district.
• ESDs are considered a crucial, cost-effective alternative to municipal fire departments for rural and suburban communities in Texas.