(Unincorporated Area Sales Tax Proposal)
Supporting Rural Emergency Medical Services (EMS), Firefighting and Fire Prevention in Grayson County
This proposal is designed to benefit residents living outside of city limits by supporting critical services that benefit the public health or welfare, specifically including emergency medical services (EMS), firefighting and fire prevention services.
If you live within the city limits, this does not apply to you.
What is a County Assistance District (CAD)?
A County Assistance District is a district created, if approved by voters, to fund specific purposes through sales tax in unincorporated areas only. Only voters within the unincorporated areas of the county can vote on this proposal.
Where the Money Goes:
If approved, the funds will be directed in the following order of priority:
Public health or welfare, emergency medical services (EMS), firefighting and fire prevention services.
If there are funds of the District that are available beyond what is necessary to meet the public health or welfare (EMS), firefighting and fire prevention needs, such funds may only be used for:
- Construction, Maintenance, or Improvement of Roads- Highways
- Provision of Law Enforcement
Note: This funding comes from sales tax only, not property tax.
What This Is NOT:
- Not a new tax for residents inside any city limits
- Not a tax on purchases inside city boundaries
- Not a property tax
What This IS:
- A 1.5% sales tax ($1.50 per $100 spent) on purchases made only in unincorporated areas of Grayson County
- Funds will directly support Fire & EMS.
Why It’s Needed:
Grayson County currently pays volunteer and city-based emergency departments to respond in unincorporated areas. Our current (2025) annual cost for Fire & EMS is $2.9 million. This has increased to a projected and budgeted cost of more than $3.2 million for 2026. This measure shifts part of that financial burden to a fair, sustainable source: sales tax.
- Cities are not obligated to provide Fire & EMS outside of their borders.
- Counties are not obligated to provide Fire & EMS.
Where Would Funds Come From:
Sales tax only — NOT property tax. Collected by businesses outside city limits, including from visitors and tourists to Grayson County, including Lake Texoma.
Agriculture exemptions still apply.
County Commitment:
If approved, funds will be used for: - 1) Fire & EMS services – 2) County roads and infrastructure – 3) Law Enforcement & Detention
It’s About:
- Fairness – Users of services help fund them
- Sustainability –A sales, not property, tax that meets and funds our growing needs
- Readiness – Better prepared emergency response and infrastructure
When can I vote:
For More Information:
Contact Grayson County Judge or Commissioners