Jefferson County Emergency Services District No. 5 ("JCESD No. 5" or the "District") is funded through an ad valorem tax, commonly known as property tax, paid by property owners within the District. Emergency Services Districts (ESDs) are capped by the Texas Constitution at $0.10/$100 valuation of taxable property. The District's 2025 tax rate has been set at $0.099084/$100. To learn more about the Sale and Use Tax election please visit: https://jcesd5.com .