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.

Harris County Emergency Services District No. 13 (“HCESD 13”) also known as Cypress Creek Fire Department is an ESD that is governed by five (5) elected commissioners and is funded by property taxes.  HCESD 13 is made up of about 150 firefighters and provides fire suppression & rescue first response services to a 25 square mile district and to the greater FM1960 area in conjunction with our automatic aid departments.

History of Harris County Emergency Services District No. 13

In 1976, the Cypress Creek Volunteer Fire Department was created. In 1984 voters approved the creation of the Harris Rural Fire Prevention District No. 13. District Commissioners were appointed by the Harris County Commissioners Court and the District entered into an agreement with Cypress Creek Volunteer Fire Department to provide fire protection and prevention services within the common service areas in exchange for revenue provided by the District.

In October 2003, Harris County Commissioners Court approved the new designation, based on the Texas Legislature passed in September, 2003, changing Harris County Rural Fire Prevention District No. 13 to Harris County Emergency Services District No. 13.

In April of 2016, the District hired first full-time firefighters.  Cypress Creek Fire Department is a Public Protection Classification (PPC) ISO-rated Class 3 department that staffs trained, career and volunteer professionals.  PPC’s are reviewed for fire protection and fire prevention capabilities and are rated on a scale from 1 through 10, with a 1 being the best and 10 being the worst.

Cypress Creek Fire Department services approximately 80,000 residents within 25 square miles of unincorporated Harris County about 20 miles northwest of downtown Houston, Texas. Currently the District has 46 full-time personnel, 64 hourly personnel and 30 volunteers.

Growth of Harris County Emergency Services District No. 13

The communities within the District have experienced a large growth since the beginning of the District.  In 1980 the District had a population of about 19,000 residents. Since 2023, the District has a population of over 80,00 residents and over 33 square miles of service. Recent residential and commercial developments have increased and have created a larger demand for District services. 

What is a tax approval election?

Each year an ESD has to establish a Budget based on the year’s Tax Rate. Creating a budget and adopting a property tax rate to support that budget are major functions of a taxing unit’s governing body.  The maintenance and operation tax rate are the tax rate that is levied by an ESD to fund the operation and maintenance of the District. Operations at HCESD 13 are funded through a combination of ad valorem property taxes and sales and use tax revenue.  The ad valorem property tax amount for all ESDs is limited by the Texas Constitution at a rate of $0.10 per $100 of assessed property value; the local sales and use tax rate of HCESD 13 is 1% of the maximum 8.25% state sales tax. The combination of these two revenues funds the strategic plan and overall District goals for HCESD 13. 

What will the ballot look like?

The November 7, 2023 ballot for HCESD 13 will read as follows:

Proposition A:

“Approving the ad valorem tax rate of $0.091852 per $100 valuation in Harris County Emergency Services District No. 13 for the current year, a rate that is $0.006225 higher per $100 valuation than the voter-approval tax rate of Harris County Emergency Services District No. 13, for the purpose of maintaining fire protection and rescue services. Last year, the ad valorem tax rate in Harris County Emergency Services District No. 13 was $0.091852 per $100 valuation.”

What does this mean for my property taxes?

Ad valorem property tax for an ESD cannot be higher than $0.10 per $100 of assessed property value per the Texas Constitution. The 2022 Tax Rate for HCESD 13 was $0.091852. The Board for HCESD 13 adopted its 2023 Tax Rate to be $0.091852, which is the same rate as 2022. 

Why is an Election needed if the Tax Rate adopted is the same as last year?

Under the Texas Tax Code, a voter approval tax rate provides the taxing unit with about the same amount of tax revenue it spent the previous year for day-to-day operations, plus an extra three and a half percent increase for those operations, and sufficient funds to pay debts in the coming year. The voter approval rate does not account for new property or growth.  The taxing unit is required to hold an election to approve the tax rate on the next uniform election date if it adopts a tax rate that exceeds the voter-approval rate calculated for the District. The voter approval rate was calculated by the Harris County Tax Assessor. This year, HCESD 13’s voter approval rate for 2023 was $0.085627, which is significantly lower than the 2022 voter approval rate of $0.089962. By keeping the 2023 tax rate the same as the 2022 tax rate, this will help for the purpose of maintaining fire protection and rescue services. 

How much more will I have to pay if the Proposition passes?

Zero dollars per $100,000 on a home. Since the 2022 Tax Rate was $0.091852 and the adopted 2023 Tax Rate was $0.091852, the difference in dollars is zero per $100,000 on a home.

If the change is zero dollars, why does the ballot say the rate is higher?

The difference in cent value is from the current year voter approval rate and not comparing the previous tax rate to the current adopted tax rate. This is not a difference between last year’s adopted rate and this year’s adopted rate. There is no rate difference between the 2022 Tax Rate and the 2023 Tax Rate.

How will my Property Taxes be used?

If the proposition passes by a majority vote, property taxes collected will be used to fund personnel for fire services, training, purchase of apparatus and equipment for firefighters, repair, update or replace any apparatus needed, keep equipment up to standard and the purchase of land to provide services throughout the District.

How much does it take to protect a firefighter? 

A firefighter’s uniform known as bunker gear costs an average of $4,000 per firefighter. The average cost of a Self-Contained Breathing Apparatus (SCBA), which provides firefighters the greatest amount of airway protection from toxic gas and harmful particulates resulting from a fire is $5,000. With 150 firefighters, this costs the District $1,350,000.00 just to make sure that firefighters are protected.

How much does a firetruck cost?

The average price for a ladder truck is $1.8 million. The additional equipment needed for the ladder truck is an average of $300,000, for a total of $2.1 million. The average ladder truck that is on the road today that is used to put out fires’ costs $2,000,000.

What happens if the Proposition does not pass?

If voters do not approve the proposition on the November 7, 2023 ballot, the ad valorem tax rate would decrease from $0.091852/$100 valuation to $0.085627/$100, which is a total revenue loss of $705,532 for the District to be funded and continuing to maintaining fire protection and rescue services.

What voter precincts can vote on this Proposition?

125, 244, 442, 478, 479, 481, 484, 486, 519, 597, 602, 609, 688, 694, 768, 805, 823, 828

Where do I vote and when?

Early voting will begin October 23, 2023, and go through November 3 2023, and Election Day will be November 7, 2023. 

Early voting will be conducted between Monday, October 23, 2023, through Friday, October 28, 2023, 7AM – 7PM; Sunday, October 29, 2023, 12PM – 7PM; Monday, October 30, 2023, through Friday, November 3, 2023, 7AM – 7PM. Election Day will be conducted on November 7, 2023, from 7AM – 7PM. Here is a link where you can find your nearest polling place.  REMEMBER, you can vote at any location that is open in Harris County during Early Voting and on Election Day!  https://www.harrisvotes.com/Vote-Centers

Information Prepared by: Krystine Ramon, Attorney