A sales tax most voters have never heard of, decided by the few who show up.
County Assistance Districts let Texas counties fund local services with a voter approved sales tax, collected inside the district and spent inside it. They are powerful and almost unknown. We explain them clearly, and we help the people who support them win.

What is a County Assistance District election in Texas?
A County Assistance District (CAD) is created under Chapter 387 of the Texas Local Government Code when the commissioners court calls an election and a majority of voters inside the proposed boundaries approve it, along with a local sales and use tax. The district can fund roads and highways, law enforcement and detention, libraries, museums, parks and recreation, public health and welfare services including fire protection, and economic development and tourism. URSA runs factual county voter education and separate PAC advocacy for CAD elections.
How a County Assistance District Works
Much of Texas outside city limits has room under the state's two percent cap on local sales tax, because there is no city collecting it. A County Assistance District lets the county put that room to work. Under Local Government Code Section 387.003, the commissioners court can call an election to create a district with defined boundaries, and the ballot asks voters to authorize the district and its sales and use tax rate.
If voters approve, the tax is collected on sales inside the district and the revenue stays inside it, to be used for purposes the statute allows: building, maintaining or improving roads and highways; law enforcement and detention services; libraries, museums, parks and other recreational facilities; services that benefit public health or welfare, including firefighting and fire prevention; and economic development and tourism. A county can have more than one district, and a district can include separate tracts.
Like an ESD sales tax, a CAD tax is paid by everyone who buys in the district, including people who live elsewhere. For residents, that can mean services paid for in part by visitors and through traffic.
We know both sides.
We have run these campaigns for supporters and for opponents, so we know the other side's playbook before they open it.
Collected inside the district. Spent inside the district. Paid by everyone who shops there.
Why CAD Elections Are Hard to Win
Nobody knows what a CAD is
Voters have heard of a school district and a fire department. Few have heard of a County Assistance District. The first job is explaining it in a sentence.
"Tax" is on the ballot
The word tax is on the ballot and it is the first thing voters see. The campaign has to tell them what the tax buys and who pays it before they reach the voting booth.
The boundary is unusual
Districts can follow unincorporated areas, separate tracts and specific commissioner precincts. Targeting has to follow the exact boundary, address by address.
It sits at the bottom of the ballot
In a November election a CAD proposition can be one of the last things on a long ballot. Voters need to know to look for it.
County Education and PAC Advocacy
As with every public entity election, the county's own communication and the campaign for a result are separate projects.
Neutral voter education for the county
- Public funds, so strictly factual under Texas Election Code Section 255.003.
- What a CAD is, what the proposition says, what the revenue could fund under state law, and where and when to vote.
- Websites, videos, brochures and FAQs that a voter on either side would find fair.
Advocacy for the supporting PAC
- Privately funded political committee, with its own disclosure.
- Asks for a YES vote and tells voters why.
- Micro-targeted to likely supporters inside the boundary, with streaming TV, mail, P2P and outdoor.
How We Run a CAD Campaign
Build the exact district
We draw the district from the county's order and CAD parcel data, then match every address to the voter file in Culper. Voters a mile outside the line are not part of the plan.
Explain it in one sentence
Every piece starts with what a County Assistance District is and what it pays for, in plain language.
Name what it buys
Roads, deputies, parks, fire protection: whatever the county's plan and the statute support, made concrete for each part of the district.
Show who pays
A sales tax paid by everyone who shops in the district, including visitors, explained honestly.
Point to the ballot
Every message tells voters where the proposition is on the ballot and when early voting runs.
Turn out the supporters
Persuasion scripts on Culper P2P and a daily early vote scrub, so the voters who are for it actually vote.
CAD Work
Video we have produced for County Assistance District elections.

Waller County, County Assistance District (CAD) Promo Video
A County Assistance District uses a voter authorized local sales and use tax collected inside its boundaries to fund public services allowed by state law. It manages that revenue and applies it within the district in accordance with state l

Waller County CAD Election Streaming TV
Streaming TV spot for a Waller County Assistance District election.
What can a Texas County Assistance District pay for?
Under Local Government Code Section 387.003, a district may build, maintain or improve roads and highways; provide law enforcement and detention services; maintain or improve libraries, museums, parks and other recreational facilities; provide services that benefit public health or welfare, including firefighting and fire prevention; and promote economic development and tourism.
How is a County Assistance District created?
The commissioners court calls an election that defines the district's boundaries. The ballot asks voters to authorize the creation of the district, along with the sales and use tax rate and purpose. The district is created if a majority of voters inside the boundaries approve.
Is a CAD the same as a county appraisal district?
No. In Texas, CAD often means the county appraisal district, which sets property values. A County Assistance District is a different entity that collects a voter approved sales tax. URSA uses appraisal district data for targeting and runs campaigns for County Assistance District elections, so we are careful to say which one we mean.
Who pays a County Assistance District sales tax?
Anyone who makes a taxable purchase inside the district, including people who live outside it. The combined local sales tax in any location cannot exceed the state's two percent local cap.
Keep reading.
- Passing a CAD ElectionThe URSA playbook for committees supporting a Texas County Assistance District sales tax election: explain the district in a sentence, name what it funds, who pays, and turn out supporters inside the boundary.
- Defeating a CAD ElectionThe URSA playbook for committees opposing a Texas County Assistance District sales tax: a new taxing entity, the receipt, the two percent cap, accountability, and tax-sensitive turnout inside the boundary.
- ESD Tax ElectionsURSA runs voter education for Texas Emergency Services Districts and advocacy campaigns for the PACs that support them, on ESD sales tax, tax rate and creation elections. Targeted, compliant and built on real data.
Your victory starts here.
Tell us where you are running or what is on your ballot. We will show you who decides it, what moves them, and what it costs to reach them.
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