Harris County ESD 11 Frequently Asked Questions
Frequently Asked Questions…Exemptions
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Q.
What is an ESD?
A. An Emergency
services District (ESD) is a local government agency,
created by a vote of the public to provide emergency
services. The governing stature for an ESD is Chapter 775 of
the Texas Health & Safety Code. In this case ESD 11 was
created in May 2004 at an election. There are two types of
ESDs. One is for fire protection and the other is for EMS.
This ESD 11 was created to provide EMS only. There are other
ESDs located within the boundaries of ESD 11 that were
previously created, however those ESDs provide fire
protection and rescue, not EMS. An ESD is authorized to levy
an ad valorem tax. In Harris County the maximum tax rate
depends on the type of service provided. For an ESD that is
created to provide EMS only, then 3 cents per hundred dollar
valuation is the cap. The tax rate cap may be raised in the
future, but only after an election to authorize it.
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Q.
How was ESD #11 created?
A. According to the
process outlined by Texas Statute, numerous actions must
take place to create an ESD. A Petition must be signed by
100 qualified voters and filed with the County Judge. If the
petition is in order, the Judge files the petition with the
County Clerk, who then issues notices about a hearing to be
arranged by Commissioners Court. This notice must include a
confirmation that the District is to be created in
compliance with the State Constitution; the name of the
proposed District; designated boundaries; the place, date,
and hour of the hearing; and an invitation to all interested
parties to attend. This notice must be posted by the Sheriff
at the Court House at least 20 days before the hearing and a
notice must also appear in a newspaper of general
circulation once a week for two consecutive weeks, with the
first one appearing 20 days before the hearing. All
interested persons may speak on issues relevant to the
creation of the District. Commissioners Court has the
jurisdiction to grant or deny the petition, by deciding if
the District is feasible and practicable, and will “promote
the public safety, welfare, health, and convenience of
persons living in the proposed district.” If the petition is
approved by Commissioners Court, an election is held to
confirm the organization and authorize the imposition of a
tax. If a majority of those voting vote in favor of the
District, Commissioners Court officially orders the
Emergency Services District to be created, and then appoints
the Board of Commissioners.
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Q.
What are the boundaries for ESD #11?
A. The boundaries for
the District were identified in the Petition for its
creation. They include: roughly Beltway 8 on the south, to 1
mile east of Hwy 290 on the west, to Hwy 59 (Humble City
limits) on the east; to Montgomery County line on the north.
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Q.
How is this new ESD tax going to benefit me? I already have
access to an ambulance service.
A. The current
ambulance service is Cypress Creek EMS, which is funded
through donations and ambulance transport billing. That has
been a good way to provide EMS in past years, however as
costs and service demands have increased, so has the need
for reliable and dependable funding. Revenue from donations
and billing tend to vary and are not completely reliable.
Tax revenue from the ESD, on the other hand, is reliable and
dependable. Also, donations are not the fairest way to fund
the EMS. A donation is voluntary, so those who donate are
subsidizing the rest. The tax bill is uniform and universal.
Equally as important is the reliability of the service. The
ESD -- as a local government agency – and becomes a
permanent fixture and source of funding for the EMS service
in the community.
Each year, within the
boundaries outlined above, there are approximately 19,000
calls for emergency medical services through 9-1-1.
Ambulances – Mobile Intensive Care Units – are dispatched,
as well as highly trained and skilled First Responders, to
calls involving injury and illness. The cost of providing
the caliber of EMS assistance that we have come to take for
granted has continued to escalate over the years as the
number of residents within our service area has continued to
increase at a dramatic pace and the demand for services can
outstrip the available revenue stream. A fair and equitable
tax to underwrite the cost of emergency medical services
throughout our community will help to improve the EMS
response infrastructure and staffing to assure that our
citizens will continue to receive the
highest standard of care they deserve.
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Q.
I live in a $120,000 house. How much more tax will I have to
pay?
A. The tax rate has
been set by the ESD 11 Board of Commissioners at $0.03/$100.
Homeowners of a residence appraised at $120,000 will pay a
tax of $36 per year, exemptions notwithstanding. It is
likely that the resident has already been paying a voluntary
$3* per month contribution to the EMS provider on his/her
water bill – which produces the same $36 per year (*these
amounts vary by the respective water district/community). It
is important to point out that, for the most part, local
businesses and those who live in apartments traditionally
did not make the voluntary contributions to EMS. Many area
businesses, however, contribute to EMS and actively
participate in community fundraising events that support the
Service. Higher density residential areas such as
apartments, hotels and long term healthcare facilities
generally utilize EMS services more than single family
residences. Now all taxable properties within ESD 11 will be
paying their fair share for EMS services, which makes it
equitable for all residents.
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Q.
I already pay taxes for an ESD… am I being “double-taxed”?
A. (See above) Many
residents within the new district are included in ESDs that
provide fire protection for their neighborhoods. According
to the Texas Health and Safety Code, an ESD for emergency
medical services may overlay a fire ESD if they do not
already provide medical or ambulance services. The new tax
covers EMS only and does, in fact, overlap 9 fire districts.
Areas that already provided medical services were excluded
from the new ESD (e.g., CyFairVFD – ESD9). The map below
shows the fire departments within the new ESD #11 boundaries
Non-Comm Center Fire Department. The CommCenter is the
emergency communications center that provides 9-1-1
dispatching services for the fire departments listed above
including Westlake VFD (IH-10/Fry Road area).
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Q.
What will I be getting in return for paying this new tax?
A. The tax will
generate the level of funding necessary to provide the
skilled services of a highly trained, competent team of
emergency service personnel equipped with the latest life
saving technology and protocols. It is impossible to place a
value on a human life, but we recognize that access to
quality medical care – both in emergencies and through local
and regional facilities – plays a significant role in the
quality of life in our northwest community. The base tax
rate of only $0.03/$100 valuation would allow the kind of
infrastructure described above to be designed and operated
to sustain the level of emergency medical services the
community has come to expect and deserve. ESD11 may not be
creating a NEW EMS agency, but will most likely be
contracting with an existing EMS agency.
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Q.
What does the Appraisal District have to do with the new
District?
A. The appraisal
district establishes the value for all properties in Harris
County. You may have received a notice from HCAD because ESD
11 has been added to the tax bill.
The following
statement by Harris County Appraisal District appears on
their website:
“In an election held
on May 15, 2004, voters in northwest Harris County approved
creation of Harris County Emergency Services District 11.
That entity has now been activated and is authorized to levy
a property tax of not more than $.03 per $100 valuation.”
“HCAD has a
responsibility to add ESD 11 to the 2004 appraisal roll, and
to notify property owners whose property has “taxable situs”
in this newly created jurisdiction. In layman’s terms, this
means the property is physically within ESD 11’s boundaries
and is subject to taxation by it. Affected property owners
are being sent a written notice concerning this correction
to the appraisal roll.”
“ESD 11’s purpose is
to provide funding for emergency medical service within the
affected area. Your property may also be in another
emergency services district…that will continue to function
for support of the volunteer fire department serving your
area.
Even though ESD 11
was not in operation on January 1, 2004, it still has
authority to levy a tax for this year.” “Our notice is being
sent to property owners within the metes and bounds
specified by the new district. If we erroneously identified
your property as being sitused in ESD 11 and it is actually
outside that district's boundaries, you have the right to
protest its inclusion. It is not possible, however, to
protest creation of the emergency services district or its
authority to levy a tax since these issues were approved at
the election. A protest of taxable situs must be mailed to
the appraisal review board at the address shown on your
notice not later than 30 days from the mailing date of the
notice.”
“We [the Appraisal
District] are not otherwise involved in the creation or
operation of ESD 11 and are unable to answer questions
concerning it.”
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Frequently Asked Questions…Exemptions
Q.
What is a homestead tax exemption?
A. A homestead
exemption reduces taxes by lowering a home's taxable value.
For example, if your $50,000 home qualifies for a $10,000
exemption, it is taxed as if it were worth $40,000. To
qualify, you must own your home. You must occupy it as your
principal residence on January 1. You may have only one
principal residence, so you cannot have more than one
homestead exemption.
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Q.
Does ESD 11 allow any tax exemptions?
A. Yes, ESD 11 offers
both the Over 65 homestead exemption as well as the
Disability homestead exemption. For those who qualify, ESD
11 lowers the taxable value of the home
by $50,000 under either exemption.
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Q.
How do I qualify for either of these exemptions?
A. Disability
homestead exemption: The Texas Property Tax Code provides
that you are entitled to the exemption if you meet the
Social Security Administration's tests for disability.
- You must have a
medically determinable physical or mental impairment;
- The impairment
must prevent you from engaging in any substantial
gainful activity; and,
- The impairment
must be expected to last for at least 12 continuous
months or to
result in death.
Alternatively, you
will qualify if you are 55 or older and blind and you cannot
engage in your previous work because of your blindness.
Over 65 homestead
exemption: You must be 65 years old or older. It used to be
that the law required a person to be 65 on January 1 to
qualify. The legislature has changed that rule. Now, the law
provides that if you turn 65 during the year, you qualify to
receive the exemption for the entire year. Similarly, if you
are already 65 or older and you acquire a new homestead
during the year, you qualify that home for the exemption for
the entire year.
If you qualify for
Over-65 homestead exemption, the appraisal district
automatically applies
the appropriate homestead exemption for each taxing unit
that offers it.
Surviving Spouse Aged
55 or Older: A constitutional amendment effective for 1996
and later tax years permits certain surviving spouses aged
55 or older to retain a deceased spouse's over-65 exemption.
To qualify:
- the deceased
spouse must have been receiving the Over-65 exemption in
the year
he or she died;
- the surviving
spouse must have been at least 55 years old or older
when the
deceased spouse died;
- the property
must have been the residence homestead of the surviving
spouse when
the deceased spouse died; and
- the property
must remain the residence homestead of the surviving
spouse.
If you qualify for
and claim either of these homestead exemptions, the
appraisal district automatically applies the appropriate
homestead exemption to your ESD 11 tax.
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Q.
How do I claim these exemptions?
A. You may only claim
one of the two exemptions. To claim the exemption, you must
file an application with the Harris County Appraisal
District. The application must include documentation of your
disability. The application form is entitled "Application
for Residential Homestead Exemption." This form can be
obtained from the Customer Service Division for the Harris
County Appraisal District. In it, you should complete all
applicable information.
For more information
please visit
http://www.hcad.org/resources/default.asp.
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