An Emergency Services District (ESD) is a local government agency created by a vote of the public to provide fire protection and/or emergency medical services (EMS) in specific areas in unincorporated Comal County. There are more than 318 ESDs in Texas, 7 of which are in Comal County. The governing statute for an ESD is Chapter 775 of the Texas Health and Safety Code. An ESD collects taxes based on appraisals of real and personal property.

Comal County Emergency Services District No. 2 (CCESD No. 2) was formed through a local referendum election as a political subdivision of the State of Texas under the Health and Safety Code Chapter 776 in 1992 for the provision of Emergency Medical Services in the CLVEMS service area. The creation of CCESD No. 2 allowed for the collection of ad valorem property taxes at a rate not to exceed $0.02 per $100 property evaluation in order to support Emergency Medical Services efforts within the service area.

Current Property Tax Rate .061626¢ per $100 Valuation – Owner of a $300,000 home pays $184.87 a year for Emergency Medical Services – approximately $15.40 per month.