The Nov. 3 ballot includes a proposition asking voters in Montgomery County Emergency Services District No. 10 to consider approving a 1 cent sales tax increase in parts of the district, which would support growth in the Magnolia Volunteer Fire Department, which is funded by ESD 10. Previously slated for May 2, the election was postponed after Gov. Greg Abbott allowed political subdivisions in March to postpone their local elections amid COVID-19, Community Impact Newspaper previously reported.

However, John Peeler, general counsel for the district, said in September that Abbott’s proclamation did not allow entities to cancel the election if postponing it.

“The election code does not really allow for that when a proposition like this has been called,” Peeler said.

Texas caps sales tax at 8.25%, with 6.25 cents of every dollar spent going to the state and the remaining 2 cents up for local entities to claim. The 1 cent sales tax increase on the ballot would be imposed in areas of ESD 10 not yet at the 2 cent cap, such as those outside the city of Magnolia or Westwood Magnolia Parkway Improvement District, MVFD Chief Gary Vincent said in a March interview.

ESD 10 currently collects $0.01 per $100 valuation of property tax revenue as well as 1 cent of sales tax of every dollar spent, an addition that voters approved in 2014 and had contributed about $21 million in sales tax revenue in five years, Community Impact Newspaper previously reported, providing the department its first full-time firefighters, three new stations and equipment.


“There’s approximately 17,000 acres along the new Hwy. 249 roadway expansion for development. It is going to be a challenge for the fire department to provide fire protection to all of that projected growth without the sales tax support,” Vincent said in a March interview.