An Emergency Services District (ESD) is a political subdivision of the State of Texas authorized by the Texas Constitution, Article 3, Section 48-e and Chapter 775 of the Texas Health and Safety Code created by voters in an area to provide local fire protection, emergency medical services (EMS), or both. More than 300 districts are operating in Texas, and more are added at almost every uniform election date.

Bell County Emergency Services District No. 1 (formerly known as The Salado Fire Department) is currently funded by ad valorem taxes to provide fire suppression and emergency medical first responders to the residents within the District’s boundaries, and to neighboring reciprocal mutual aid partners as needed. These taxes fund stations, apparatus, and equipment utilized to provide fire protection and first responders for the community. 

Emergency Services Districts are capped by the Texas Constitution at $0.10 per $100 valuation of taxable property; the 2025 tax rate was set at $0.10 per $100 valuation. Often, this revenue source alone is insufficient to meet the emergency response needs of districts, and boards seek additional funding outside of property tax.

District Map

BCESD 1 is responsible for the protection of $4,817,343,508 worth of real estate. This figure does not include personal and commercial vehicles, retail merchandise, or the approximately 12,000 people living in our District, plus the thousands of individuals who pass through or stop and visit, daily. 

According to 2024 TxDot data, a daily average of 90,200 vehicles travel through Salado on Interstate 35, both north and south bound.

The Board of Commissioners of BCESD 1 has been able to purchase and maintain the current training, apparatus, and equipment to protect the community up to this point while growing a capital reserve for scheduled long-term capital expenditures. Additional funding will allow the District to address the need for: 

• Additional stations to serve the district

• Additional staff to meet response model goals

• Address replacement firefighter gear, tools and equipment for existing apparatus, and the acquisition of new apparatus

As the Board considers the next five years of growth and emergency response, long-term strategic goals have been discussed to highlight the next steps in anticipating the needs of the District. These additional funds will be used to meet current and future demands, while keeping the same quality of care citizens of this community deserve and have come to expect.

BCESD 1 has seen change and demand over the past decade. As such, the number of calls the District has responded to has also increased over the last 10 years. BCESD 1 has been using the District’s capital reserves and ad valorem tax rate to forecast and plan for equipment purchases and maintenance for the foreseeable future, as increased costs for apparatus and longer lead times require more expenditure than in previous years. 

By levying a Sales and Use Tax, BCESD 1 would be accessing funding from anyone buying taxable goods and services in the District, not just property owners. The current property tax rate is $0.10/$100 valuation. The District is unable to increase the property tax rate beyond the state maximum of $0.10/$100 valuation thus the Board of Commissioners has chosen to seek additional funding through sales tax now while it is available to the district.  

The Board of Commissioners has considered several sources of additional funding, and the best option would be the implementation of a sales and use tax in the District. In Texas, the state captures $0.0625 (6.25%) on every dollar spent but allows other local government entities to capture up to $.02 (2%), with a state maximum of $0.0825 (8.25%), to support community services. If the District collected up to a one and a half percent (1.5%) Sales and Use Tax, it could supplement the existing funding of emergency services paid by residents through property taxes with sales tax funds paid by people traveling to and through the BCESD 1 community, who may also use and benefit from local emergency services. Across most of the District, only $0.01 (1%) of the sales tax is available for the District to collect. On the north side, however, collection of $0.015 (1.5%) in sales tax is available.

Whether or not the sales tax measure passes, the BCESD 1 Board of Commissioners will continue to serve the residents within the District boundaries.

The November 4, 2025, ballot will ask residents of the District to vote for or against a Local Sales and Use Tax, for the entity known as Bell County Emergency Services District No. 1. It will read as follows:

Proposition: 

“The adoption of a local sales and use tax in BELL COUNTY EMERGENCY SERVICES DISTRICT NO. 1 at a rate not to exceed one and a half (1.5%) percent in any location in the District.”  

Voters will need to be looking for this language if they wish to cast their vote regarding the sales and use tax for BCESD 1. This proposition will be found at the end of the ballot.

Voting schedules and locations for the November 4, 2025, election can be found at this official Bell County website https://www.bellcountytx.com/departments/elections/elections.php

Good! The goal is for the residents to have all the information at their disposal when voting approaches. Residents with questions should contact the District via the BCESD 1 website, https://www.bellcountyesd1.org/contact 

The maximum 8.25% sales tax is already being collected within the Village limits. No increase in sales tax is allowed within the Village of Salado.  If approved, BCESD 1’s collection of the up to 1.5% in sales tax would apply only to the unincorporated areas of the District.