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ESDs 101

What is an Emergency Services District?

A plain-English guide to the local governments that fund fire protection and emergency medical services across much of Texas: how they're created, funded and governed, and how you can take part.

370+ESDs across Texas4
Voter-createdFormed by a local election
10¢ capMax property tax per $100 value1
5 commissionersGovern each district

The short answer

An Emergency Services District (ESD) is a political subdivision of the State of Texas2 created by the voters in an area to provide emergency services. The Texas Constitution allows ESDs to provide emergency medical services, ambulance services, rural fire prevention and control, and other emergency services the Legislature authorizes.1 ESDs are most common in unincorporated and fast-growing areas outside city limits.

An ESD often funds the service rather than delivering it. Some ESDs run their own fire or EMS department; others contract with a volunteer fire department, a city or an EMS provider to cover the district.2

How an ESD is created

  1. Residents petition. At least 100 qualified voters who own taxable property in the proposed area (or a majority, if there are fewer than 100) sign a petition to the county judge.2
  2. Public hearing. The county commissioners court sets a hearing on the petition, and the public is notified.2
  3. Election. Voters in the proposed district decide whether to create it and authorize its property tax.2
  4. Board takes office. The district's board of emergency services commissioners is put in place to run it.2

How ESDs are funded

Property tax

Up to 10 cents per $100 of property value under the Texas Constitution.1 The board sets the rate each year, only after adopting a budget,2 following truth-in-taxation rules.5

Sales tax

If voters approve it, an ESD can add a local sales and use tax from ⅛% up to 2%, as long as all local sales taxes combined stay within the state's limit.2

Each ESD's adopted tax rate is published every year by the Texas Comptroller.4

Who runs an ESD

Each ESD is governed by a five-member board of emergency services commissioners.2

  • In most counties, the county commissioners court appoints the board for two-year terms. Commissioners must be at least 18 and live in or own taxable land in the district.2
  • In a few counties, including counties with more than three million residents such as Harris County, voters elect the board for four-year terms.2
  • Commissioners must complete six hours of training every two years.2
Board meetings are public under the Texas Open Meetings Act.3 Agendas must be posted in advance, and anyone can attend. Find your ESD's next meeting on its page in our directory.

How to get involved

  • Attend a board meeting and speak during public comment.
  • Watch the budget and tax-rate hearings each year, before the rate is adopted.
  • Volunteer with your local volunteer fire department.
  • Vote in ESD elections: creation, sales tax, and board races where commissioners are elected.

Frequently asked questions

How do I know which ESD serves my home?

Search your address, city or county in our directory. Your property tax statement also lists every taxing unit, including your ESD.

Is an ESD the same as a fire department?

Not always. The ESD is the government body that funds service; the fire department or EMS agency is who shows up. Some ESDs run their own departments, others contract for service.

Can an ESD raise my taxes?

The board sets the rate each year, but it can't exceed the 10-cent constitutional cap,1 and increases above limits in the Texas Tax Code can require voter approval.5 A sales tax always requires an election.2

Who appoints or elects the commissioners?

In most counties, the county commissioners court appoints them. In a few counties, including Harris County, voters elect them.2

Is ESD Texas a government agency?

No. ESD Texas is an independent directory. We gather public information to make it easier to find. Each ESD's own website and posted notices are the official record.

Find the ESD that serves you

Search more than 370 districts by county, city or name.

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  1. Texas Constitution, Art. III, §48-e
  2. Texas Health & Safety Code, Chapter 775 (§§775.011, .015, .018, .031, .034, .0345, .0365, .074, .0751)
  3. Texas Government Code, Chapter 551 (Open Meetings Act)
  4. Texas Comptroller of Public Accounts: Special District Rates and Levies; Special Purpose District Public Information Database
  5. Texas Tax Code, Chapter 26

Checked against official sources November 2026. Not legal advice.