ESDs are political subdivisions established by local voters for the purpose of raising money through ad valorem taxes on all real property located within the district. Some ESDs use sales taxes to help fund the district. The ad valorem and sales taxes support ESD services designed to protect life through the provision of emergency rescue and ambulance services. ESDs also protect property from fire through fire services.





ORCA will assist Rural Fire Prevention Districts (RFPD)in making the conversion to Emergency Services Districts (ESD) as smooth as possible.

RFPDs that convert to an ESD will still use their authority to collect a voter-approved tax for services. ESD’s in counties with a population of less than 2.4 million people have the potential to increase the taxing cap to 10 cents ($0.10) per one hundred dollars of property value with voter approval.

Existing ESDs unaffected by the conversion maintain the authority to collect up to 10 cents ($0.10) per one hundred dollars of property tax. ESDs also have the ability to use up to one-half cent ($.005) sales tax to help fund the ESD as long as the local tax has not capped out. For more information, see

The conversion of an RFPD to an ESD requires the RFPD to change its name. The name of the RFPD must change to an ESD designation as follows: (Name of county or counties) Emergency Services District Number

This is not optional, it is required by the State Legislature per SB 1021 Section 1.003

Example BEFORE: ABC County Rural Fire Prevention District #1
Name Change AFTER: ABC County Emergency Services District #1

Or, if the district is in multiple counties both names must be included in the name of the district
Example AFTER: ABC-DEF County Emergency Services District #1

IMPORTANT: The newly converted district board for the ESD remains the same. The board should make it a priority to become familiar with Health and Safety Code Chapter 775 titled “Emergency Services Districts.

It is recommended that the new ESD:

• Contact any and all organizations with whom the ESD has contact or has policies through to make the name change;
• Change the name on all contracts with the provider organizations. Contracts must reflect the new name of the district as an ESD;
• Change the name on all bank accounts and stationery, i.e., letterhead, business cards, names on the sides of their ESD vehicles …etc.;
• Advise the citizens living within the district of the name change;
• Inform citizens within the district that any tax increase will require voter approval. Consider contributing an article, story idea, or writing a letter to the editor of the local newspaper regarding the change of name, etc.
• Notify your local tax assessor and collector as well as your local officials of the change.

SB 363 of the 78th Texas Legislative Session changed Health and Safety Codes 775 SECTION 9, Section 775.083 and Health and Safety Code Chapter 776 SECTION 15 Subchapter E, Section 776.083 making the annual filing of ESD district information to ORCA mandatory.

Listed below is the required information districts must submit to ORCA on or before January 1 of each year.

• District's name;
• Name of each county in which the district is located;
• District's business address;
• Name, mailing address, and term of office of each commissioner;
• Name, mailing address, and term of office of the district's general manager, executive director, and fire chief;
• Name of each legal counsel or other consultant for the district; and
• District's annual budget and tax rate for the preceding fiscal year.

ORCA has created an online District Information Reporting Form to aid districts in providing information to ORCA.

Note: All fields must be filled out as completely as possible. If district commissioners hold another title within a district such as President, Secretary, etc., that information is to be entered into the “Title” field under the commissioner information section. An additional section within the document is provided in the event district titles are different.

Online Form

If an ESD is not identified on any of the following lists, please provide information using the online District Information Reporting Form.

Per Senate Bill (SB)1021 enrolled by the 78th Texas Legislature, effective September 1, 2003, all Rural Fire Prevention Districts (RFPD) are to be converted Emergency Services Districts (ESD). The Office of Rural Community Affairs (ORCA) will assist the RFPDs in making the conversion to an ESD as smooth as possible.

To view report select Views and select Report: District Information Report View.

To change information on this report, email Jimmy Woodard at jwoodard@orca.state.tx.us.

Annual Statewide Emergency Service District Report

Hyperlink to TEXAS ASSOCIATION OF FIRE AND EMERGENCY DISTRICTS
Texas State Assosciation of Fire and Emergency Districts (SAFE-D)

TEXAS GOVERNMENT
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See Article 3, Section 48-e of the Texas Constitution for additional information about Emergency Services Districts.

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