What is an emergency services district?
An emergency services district (ESD) is a special-purpose local government that funds fire protection, emergency medical service, or both. ESDs operate under Chapter 775 of the Texas Health and Safety Code and Article III, Section 48-e, of the Texas Constitution. They provide service in unincorporated areas.
An ESD can run its own fire or EMS service. It can also contract with an independent provider, such as a volunteer fire department.
How many ESDs are in Harris County?
The Harris County Office of County Administration counts 33 ESDs in unincorporated Harris County. Of these, 16 provide fire service only, 7 provide EMS only and 10 provide both. The office puts the statewide total at more than 300.
How are ESDs funded?
ESDs levy a property tax, and the tax requires voter approval. Chapter 775 limits the tax to the rate allowed by Section 48-e of the Constitution. That section caps it at 10 cents on each $100 of valuation.
A district may also adopt a sales and use tax of one-eighth of 1 percent to 2 percent. It may not adopt or raise one if the combined local sales tax rate would top 2 percent anywhere in the district. Other revenue includes contracts to serve areas outside the district, asset sales, donations and interest.
ESD tax rates for 2025 are in the Greater Houston property tax rates dataset.
How is an ESD created?
- For a district in one county, at least 100 qualified voters who own taxable real property in the proposed district petition the county judge. If there are fewer than 100, a majority must sign.
- The commissioners court holds a hearing on the petition.
- If it grants the petition, the court orders an election to confirm the district and authorize the tax.
For how county services and ESDs fit together outside city limits, see the guide to Houston’s extraterritorial jurisdiction.
Who governs an ESD?
A five-member board of emergency services commissioners governs each ESD. In a single-county district, the commissioners court often appoints the board to two-year terms. Chapter 775 also provides for elected boards in some cases. The county review names Harris, Smith and Orange as the three Texas counties that meet the requirements for elected boards in ESDs wholly within one county.
How do I find my ESD?
- Your tax records. The Harris Central Appraisal District’s property tax database page directs owners to the taxes each entity that taxes a property will impose. An ESD is one of those entities.
- Appraisal district rate lists. The Fort Bend Central Appraisal District’s tax rate list includes ESDs as “Emergency” units.
- Comptroller data. The Texas Comptroller posts yearly special district rate and levy files. Its Special Purpose District Public Information Database lists district tax rates, debt and board members.
An ESD tax is an ad valorem tax on real and personal property in the district. For disputes over a property’s appraised value, see how to protest property taxes in Harris County.