What is an Emergency Service District (ESD)?

An Emergency Services District (ESD) is a political subdivision of the State of Texas created to provide fire protection and/or emergency medical services in a specific geographic area. ESDs function similarly to school districts, hospital districts, counties, or municipalities in that they may levy property taxes to fund essential public services. 

As of 2024, Texas has more than 360 ESDs, each structured to meet the unique needs of its local community. 

Financing and Governance of an ESD 

If voters approve the creation of an ESD, property owners within the district would pay an ad valorem (property) tax of up to $0.10 per $100 of property valuation, as authorized by voters. For perspective, if an ESD is taxing at the maximum rate, a home valued at $200,000 would pay about $200 per year—or roughly $16.67 per month. 

The ESD would be governed by a board of five commissioners appointed by the Andrews County Commissioners Court. Like county officials, ESD commissioners are required to receive six certified hours of training every two years after appointment. Even though ESD commissioners are appointed by the Commissioners Court, ESDs are independent governmental entities responsible for their own decision-making. The ESD commissioners set policies and priorities, create the budget, set the tax rate, and ensure funds are used responsibly. They also determine how services are provided— whether through full-time staff, part-time staff, volunteers, contracted providers, or some combination of the four.