The Commissioners Court has called a November 4, 2025 election asking voters whether to create a Waller County Assistance District (CAD) and allow it to impose up to a 1% local sales and use tax within specific areas shown on an official map. The Assistance District, if approved, could fund public services authorized by law, such as road work, law enforcement and detention services, libraries and parks, public-health and welfare services including firefighting, and certain economic development and tourism functions. The ballot will present a single proposition to vote “For” or “Against” creation of the district and the sales and use tax.
Waller County, like many fast-growing communities in Texas, faces increasing demands for services that support public safety, infrastructure, and quality of life. State law allows counties to create County Assistance Districts (CADs) as a way to fund these types of needs through a voter-approved sales and use tax.
The purpose of proposing a CAD is to provide an additional funding mechanism beyond property taxes. By using sales tax revenue, the financial responsibility can be shared more broadly—both by residents and by visitors who shop, dine, or do business in Waller County.
If approved by voters, revenue from a CAD may be used for:
Public Safety Support – helping ensure adequate equipment, staffing, and emergency response resources.
Roads and Infrastructure – maintaining and improving local transportation networks.
Community Services – funding projects that enhance everyday life for residents, such as parks, libraries, or other permitted uses under state law.
Ultimately, the decision to create a County Assistance District rests with the voters. The proposal is meant to provide information about how this tool could help Waller County meet the needs of a growing population while balancing funding sources.
A county assistance district can fund public services and improvements that are permitted under Texas law. Examples include transportation and road projects, public safety and detention services, libraries and parks, public-health and welfare services such as firefighting, and certain economic development and tourism activities. The exact uses must follow state statutes and any limits in the county’s order.
Voters will see a single proposition and may vote “For” or “Against.” The election is administered by the county. Early voting and Election Day information will be posted by the county’s elections office, and voters can use official links to confirm registration, find polling locations, and review ID requirements.
The assistance district uses a sales and use tax on eligible purchases made inside its boundaries. It is separate from property taxes. The rate and any limits must follow state law and the language that voters consider in the ballot proposition.
This tax does not set your property’s appraised value and it does not appear on your appraisal notice. It does not change how the appraisal district works. It applies to taxable sales inside the district as defined by law and the county’s order.
A County Assistance District does not set property values. The only “value” it sets is a local sales and use tax rate, which must be approved by voters in the rate printed on the ballot. The rate is chosen in 1/8-percent increments and cannot push the total local sales tax over the 2% cap in any location; future reductions can be ordered by the district, while increases above the last voter-approved rate require another election.