What is an emergency services district?
An emergency services district (ESD) is a political subdivision established pursuant to Chapter 775 of the Texas Health and Safety Code. An ESD generally supports or provides local emergency services, which can include emergency medical services and fire protection services. An ESD has the ability to impose both a sales and use tax and a property tax to support or provide emergency services within the district. See TEX. HEALTH AND SAFETY CODE §§ 775.074, 775.0751. An ESD’s sales and use tax rate can range from anywhere between one-eighth of one percent to two percent. Id. § 775.0751(a). An ESD’s property tax, meanwhile, may not exceed ten cents per $100 of valuation. See TEX. CONST. art. III, §. 48-e.
