The maximum combined sales tax rate allowed anywhere in Texas is 8.25%. Currently, the sales tax rate in the unincorporated areas of Wise County ESD 3 is 6.75%, which comprises a 6.25% state tax and a 0.5% county tax.

Additional funding would support three main needs:

1. Transitioning from an all-volunteer model to a paid, staffed department to work toward consistent, around-the-clock coverage.
2. Funding a long-term capital plan to replace aging apparatus and equipment and upgrade deteriorating facilities, such as the Cottondale and Paradise stations.
3. Improving the district's Insurance Services Office (ISO) ratings through better staffing and updated equipment, which could lead to reduced personal and commercial property insurance premiums.

The district relies heavily on volunteer availability, particularly for nighttime and overnight coverage. A recent volunteer stipend program has helped improve response times during covered hours. Transitioning to true station staffing is projected to reduce response times further and provide more consistent coverage.

Wise County ESD 3 is growing, which has already contributed to a 54% call volume increase over a recent two-year period. The district is funded solely by property taxes capped at the state maximum of 10 cents per $100 of valuation, which alone cannot fund the shift to paid, around-the-clock staffing.

If the measure is not approved, Wise County ESD 3 will continue to operate using its current property tax revenues. The district will continue to rely heavily on volunteer availability for overnight coverage and adjust its timeline for replacing the aging fleet and facilities based on available resources.

The city limits of Paradise and Springtown already collect their own 2% local sales tax, placing them at the state maximum of 8.25%. The proposed measure therefore applies only to areas outside those city limits, and it would not affect the sales tax rate or the price paid by those who live or shop inside the city limits. Registered voters inside these city limits who reside within the ESD 3 boundaries can still vote on the measure.

Proposition A is a measure to adopt a local sales and use tax of up to 1.5% within the district.

The proposed sales tax applies to everyday taxable purchases, including online sales delivered into the district. Essential groceries and prescriptions are typically exempt. It also applies to purchases made by commuters and visitors, not just local residents.

According to a 2026 report from ZacTax, the proposed 1.5% sales tax is estimated to generate between $2.14 million and $2.28 million annually for the district. This estimate is modeled across brick-and-mortar businesses within the applicable areas of the district and remote (online) sales attributable to ESD 3 households.

Wise County ESD 3 is currently funded solely by ad valorem (property) taxes. Property tax is based on a home or land's assessed value and is paid by local property owners. The sales tax is based on local shopping and commercial activity and would expand the funding base to anyone making taxable purchases within the district's unincorporated boundaries.

The sales tax would diversify the district's revenue, offering another way to fund planned increases in staffing, apparatus and facilities without relying entirely on property taxpayers. The district recently adopted a property tax rate freeze for homeowners age 65 and older and those with disabilities.