Commissioners replace two ESD 7 members after heated debate over Crandall sales-tax proposal

Kaufman County commissioners voted Jan. 13 to replace two members of Emergency Service District 7 after an hourslong exchange about a proposed sales-tax sharing arrangement with the city of Crandall.

The vote followed public testimony from city and ESD representatives and repeated appeals from fire-department leaders who said ESD 7 has supported the Crandall department’s growth. David Lindsay, speaking for the city at the meeting, said the draft agreement presented by the ESD included a 15-year sunset that would leave the city paying property-tax costs over a much longer period. "Our TERS would be about a 35-year TERS," Lindsay said. "So obviously the city ... after 15 years, we're still giving a significant amount of our ad valorem property tax, but we would no longer receive any sales tax. So that's just not gonna work."

ESD board members and department officials countered that ESD 7 has invested in apparatus, gear and staffing as call volumes jumped. Joshua Woodham, assistant fire chief for Crandall, cited call counts and equipment purchases: "In 2021, we ran 1,706 calls ... 2024 we ended the year at 2,710 calls," Woodham said, noting purchases covered in part by the ESD. Joseph Reese, an ESD commissioner, said the district had proposed a 60/40 sales-tax split in favor of the city to cover obligations and fund apparatus. "We are proposing $60/40 and that should help cover our needs and their needs," Reese said.

After discussion among commissioners about whether the current board had any statutory violations or failures, one commissioner moved to replace two sitting ESD commissioners with two applicants. The motion drew debate about precedent and governance; a voice vote carried, with the presiding officer casting the tie-breaking decision.

The court’s action changes the ESD board membership immediately; county staff and the ESD said they will continue working on a sales-tax interlocal agreement. County counsel clarified that negotiations over sales-tax sharing and annexation are private matters between the city and ESD, but that statutory authority to appoint ESD commissioners rests with the commissioners court under the Health and Safety Code.

The court did not adopt any new financing terms at the meeting; participants urged continued negotiation and mediation. The court moved to the next agenda item after announcing its vote.