What is an Emergency Services District?

An Emergency Services District (“ESD”) is a local political subdivision of the State created by an election(s), that provide fire, rescue, EMS and other emergency services.  Emergency Services Districts (ESDs) are authorized by the Texas Constitution, Article 3, Section 48-e, and Chapter 775 of the Texas Health & Safety Code.  ESDs may collect a sales and use tax and/or property taxes to support or provide these services.  ESDs are governed by a Board of five (5) Commissioners who are either appointed or elected.  There are more than 340 emergency services districts operating in Texas across 90 counties.

Creation for Denton County Emergency Services District No. 2

The Denton County Commissioners Court approved by a vote of 5 to 0 the approval of the Order of a Special Election on November 7, 2023 for the Creation of Denton County Emergency Services District No. 2 (“DCESD 2).  If approved by the voters, the proposition would create an Emergency Services District for EMS and an ad valorem tax cap authorization of $0.10/$100 property valuation.

Currently, Denton County Emergency Services District No. 1 provides fire and rescue services.  If approved, Denton County Emergency Services District No. 2 will provide EMS.

What will Denton County Emergency Services District No. 2 provide?

There are more than 340 emergency services districts operating in Texas across 90 counties.  Currently Denton County has only one Emergency Services District.  Denton County ESD No. 1 provides fire services.  If the proposition to create DCESD 2 passes, then DCESD 2 will provide EMS services.

If the creation of DCESD 2 passes, it will provide an overlay service of EMS to Denton County Emergency Services District No. 1, which provides fire services.  With the passing of DCESD 2, this will create both Fire and EMS services to the proposed map territory.

What is a creation election?

Under section 775.015 of the Texas Health and Safety Code, the County Commissioner’s Court of a proposed creation District may order an election for the creation of an ESD if the Commissioners Court finds that the creation of the district is feasible and will promote the public safety, welfare, health and convenience of persons residing in the proposed district.  On August 8, 2023, the Denton County Commissioner’s Court found that the creation petition met all requirements under the Texas Health and Safety Code and that the creation of the district is feasible and will promote the public safety, welfare, health and convenience of persons residing in the proposed district.

The Denton County Commissioner’s Court ordered that the creation of Denton County Emergency Services District No. 2 (DCESD 2) be ordered and placed on the November 7, 2023 election ballot for voters in the proposed territory to be voted on.  By creating an overlay District, residents in the proposed territory will receive both Fire and EMS services, if the proposition passes by a majority vote.

What will the ballot look like?

The November 7, 2023 ballot will ask the residents to vote for or against the confirmation of creating Denton County Emergency Services District No. 2 (DCESD 2).  The ballot will read as follows:

Proposition A:

“Confirmation of the creation of Denton County Emergency Services District No. 2 and the levy by the District of a tax not to exceed ten (10) cents on the one hundred dollars ($100.00) of valuation.”

How will this affect my property taxes?

An ESD is funded by a property tax pursuant to the Texas Constitution.  Even though the property tax can be set at $0.10/$100, this does not mean that if the proposition passes, the voters in the proposed territory will pay the full $0.10/100.  If the proposition passes by a majority vote, then the Denton County Commissioners will set the property tax rate initially.  The ad valorem tax rate is evaluated and reviewed every year moving forward and can go up or down as needed to properly fund the District and any debt service but can never exceed the authorized cap of $0.10/$100. If the proposition passes by a majority vote, the voters in the proposed territory will pay a property tax for Fire and for EMS.  ESDs are funded primarily by property tax and/or sales tax, so that they are not solely dependent on donations.  If the creation of Denton County Emergency Services District No. 2 passes by a majority vote, then it will be funded primarily by a property tax and not a sales tax.

How will the Property Taxes be used?

If the creation of DCESD 2 passes by a majority vote, property taxes collected will be used to fund personnel for EMS services, training, purchase ambulances and equipment for EMS, repair, update or replace any ambulances needed, keep equipment up to standard and the purchase of land to provide services in the proposed district.

What happens if the creation of Denton County Emergency Services District No. 2 does not pass?

If voters do not approve the proposition creating the DCESD 2 and levying the ad valorem rate, Denton County Emergency Services District No. 1 will continue to operate as best as it can with the funding it currently has for contracting out EMS services.  However, as the population in Denton County continues to grow, and an increase in call volume, having only one ESD could face diminished response times.