ELECTION ORDER

The Hidalgo County Emergency Services District No. 3 is a specialized taxing entity that uses the ad valorem property taxes it levies to provide for emergency services to the area of the ESD No. 3. The ESD No. 3 covers the rural portions of Hidalgo County Precinct 4. Specifically, the ESD No. 3 has since its predecessor’s creation by area voters in the 1980’s provided for the availability of emergency ambulance service to its residents. Neither the County of Hidalgo or surrounding municipalities are obligated to provide for emergency services to this rural area. Taxes levied are used to contract for and ensure the availability of 911 emergency ambulance services to our area. Additionally, to obtain needed equipment for use in the provision of emergency services to residents of the ESD No. 3 by entities such as the Linn San Manuel Fire Department which provides first responder services in our area. Also to assist in the availability of emergency services facilities that benefit the provision of emergency services to the area of the ESD No. 3.

When it was created as a Rural Fire Prevention District ("Fire District") in 1987, the maximum tax rate that a Fire District could adopt by law was $0.03 (3 cents) per $100 of property valuation. The Texas Legislature subsequently authorized the creation of Emergency Services Districts under Chapter 775 of the Health and Safety Code. ESD’s that were originally created pursuant to that law can set a maximum tax rate cap of $0.010 per $100 of property value.  In 2003, the Texas Legislature converted all existing Fire Districts into Emergency Services Districts operating under Chapter 775. However, the maximum tax rate cap for those converted Fire Districts remained at 3 cents as when they were originally organized as Fire Districts. The ESD No. 3 as well as the other converted Fire Districts in Hidalgo County have operated with a cap of 3 cents for close to 40 years now compared to other ESDs that operate with a cap of 10 cents. 

For tax year 2024, the ESD No. 3 adopted a tax rate of $0.0074 per $100 of property value. A home valued at $100,000 had an assessed tax from the ESD No. 3 of $7.40 for tax year 2024. In other words, to fund the ESD No. 3’s  ability to ensure the availability of emergency ambulance services to that homeowner and their family, the homeowner paid $7.40 in property taxes to the ESD No. 3.

 While the ESD No. 3 has been able to operate within the tax revenues it Is able to collect under the current tax rate cap of 3 cents, the cost of emergency services is rising year after year especially emergency ambulance service. Some Hidalgo County rural communities are facing situations where tax revenues are no longer sufficient to cover the rising costs of emergency ambulance services and face the potential loss of services. As the ESD No. 3 grows, the need for services as well as expenses will likely go up. The County of Hidalgo and municipalities are not obligated to provide for emergency services to the residents of our rural areas. Additionally, in the future, ESDs in Hidalgo County could be faced with needing to become responsible for fire fighting services in our rural areas which up until now they have not been. Therefore, the ESD No. 3 is proactively planning for the ability to meet possible future required additional services, for future growth and the inevitable increases in the costs of providing proper, timely, and efficient emergency services to the residents of ESD No. 3. The other ESDs in Hidalgo County are also all currently having elections on May 3, 2025 on measures regarding their tax rate cap. 

On May 3, 2025, voters in ESD No. 3 will decide whether to increase the district’s tax rate cap ceiling to $0.10 per $100 of property valuation — but this does not mean an automatic tax increase. 

1. This does not mean your property tax rate is being raised immediately to 10 cents. 

2. If approved, this would only raise the cap on the maximum rate that can be adopted in the future. 

3. The ESD No. 3 can only adjust the tax rate once per year in the future, if needed, and only after notice to the public and following the required budget and tax rate adoption process based on needs. 

4. Every year, there is a Voter Approval tax rate that limits the maximum tax rate that can be adopted for that year by the ESD No. 3 without voter approval through a tax rate election which would be required if the ESD No. 3 were to proposes a tax rate higher than the Voter Approval rate for that year.

5. Any increase must go through a transparent budgeting and tax rate adoption process. 

6. The public can express their input on any future yearly tax rate adoption. 

7. If at some point in the future, the ESD No. 3 were to reach a tax rate of 10 cents after going through its yearly tax rate adoption process, including public input and voter approval if required, a $100,000 home would incur a tax assessment of $100.