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    • Promises vs Reality
    • Water Reality
    • Hidden Costs & Risks
    • The Wrong Location
    • Traffic Impact
    • The Jazzland Legacy
    • Take Action
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  • TexasLand USA: Overview
  • District Power
  • Promises vs Reality
  • Water Reality
  • Hidden Costs & Risks
  • The Wrong Location
  • Traffic Impact
  • The Jazzland Legacy
  • Take Action
  • News & Notes
    • Newsroom
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Texas Land USA

TexasLand USA Theme Park vs. Rural Texas: A Fight for the Land We Call Home

TexasLand USA Theme Park vs. Rural Texas: A Fight for the Land We Call HomeTexasLand USA Theme Park vs. Rural Texas: A Fight for the Land We Call HomeTexasLand USA Theme Park vs. Rural Texas: A Fight for the Land We Call HomeTexasLand USA Theme Park vs. Rural Texas: A Fight for the Land We Call HomeTexasLand USA Theme Park vs. Rural Texas: A Fight for the Land We Call Home

Special District Taxing Authority in Waller County

Public authority for private development — created through legislative and administrative pathways, often without a direct public vote.

Temporary Election Resource (2026 Primary)

For voters who want deeper documentation, the following resources provide record-based background on recent legislative actions, special districts, and local precedent connected to the TexasLand USA proposal. They are provided for informational purposes only and do not endorse any candidate.

Questions Voters Are Asking About Rep. Stan Kitzman (HD 85) (pdf)

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A Record of Local Impact: The Pintail Landfill (pdf)

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Why This Page Exists

Most residents assume that taxing and governing authority is exercised by elected officials — and only after a public vote.


In reality, Texas law allows several legal mechanisms through which private developments can obtain public powers without direct voter approval. These tools are widely used across the state and are often navigated by specialized law firms on behalf of developers.


Many residents don’t learn how these mechanisms work until a proposal appears in their own community.


That learning curve — and how it unfolded in Waller County — is what this page explains.

Why Public Authority Still Matters

Large developments require roads, drainage, utilities, and public safety infrastructure.


The question is not whether those investments exist.
It is who controls them.


When taxing authority is claimed through a public, voter-approved mechanism, it is governed by elected officials and used for countywide priorities. 


When that same authority is delegated to a developer-controlled district, the revenue can be directed primarily toward infrastructure serving a single private project — without voter approval and with limited public recourse.


Public authority comes with public responsibility.

Once delegated, it is rarely returned.


That distinction shapes communities for decades.

Our Position

Citizens in Defense of Waller County supports development that is planned, transparent, and accountable to the public.


This experience showed how quickly public authority can be proposed — and how important it is for residents to understand the tools being used before decisions are made.

This page reflects conditions as of February 2026 and will be updated as additional public information becomes available.

How Developers Gain Power — Without a Public Vote

This issue did not begin with a ballot measure.
It began with a legislative proposal in Austin.


In May 2025, House Bill 5685 was introduced by Stan Kitzman, who represents Waller County in the Texas House.


HB 5685 proposed creating a project-specific improvement district tied to the TexasLand USA site. The district would have been granted taxing, borrowing, and self-governance authority for infrastructure associated with a single private development.


Required legal notice for HB 5685 appeared only in the Houston Chronicle, rather than in local Waller County newspapers, which contributed to residents learning of the bill only late in the legislative process.


When the bill became public, the community was blindsided. Residents raised urgent concerns about transparency, precedent, and whether extraordinary public powers were appropriate for a speculative private project. Following public scrutiny, HB 5685 was withdrawn and did not advance.

The Pivot to a Municipal Management District (MMD)

The withdrawal of HB 5685 did not end the pursuit of special-district authority for the TexasLand USA project.


After the bill was pulled, TexasLand USA representatives indicated that they intended to pursue creation of a Municipal Management District (MMD) — a form of special district that can exercise taxing, borrowing, and governance authority without a direct public vote. This was conveyed during a July 2025 meeting with a small group of Citizens in Defense of Waller County (CDWC) representatives.


Since that time, it has become clearer that an MMD may be pursued through more than one pathway under state law, including administrative processes involving the Texas Commission on Environmental Quality (TCEQ). While no special district has been approved, this confirms that the withdrawal of HB 5685 did not eliminate the underlying strategy — it shifted it.


The core concern is not whether nearby residents would pay these taxes directly.


It is that public taxing and governing authority could be transferred to a private, developer-controlled entity, without voter approval, creating a model that could be replicated by other large developments. Once established, this approach becomes precedent — reshaping how infrastructure, financing, and local control are handled in fast-growth areas like Waller County.

The CAD Vote — A Second Attempt, With Higher Stakes

The County Assistance District (CAD) was not created for TexasLand USA.


Waller County first attempted to establish a CAD in 2022 as a way to claim the final 1% of available local sales-tax authority for county-controlled roads, drainage, and public safety in unincorporated areas. That effort did not pass.


In 2025, the CAD was placed before voters again.


This second attempt occurred against a very different backdrop. The failed effort to pass HB 5685 — and growing awareness of developer-controlled special districts — raised the stakes by clarifying what unclaimed taxing authority could be used for.


On November 4, 2025, voters in unincorporated Waller County rejected the CAD for a second time, by a margin of 684 FOR / 1,726 AGAINST, with approximately 16% turnout.


The vote settled that proposal.
It did not eliminate the underlying issue of who controls the final 1% of local taxing authority.

Why One Penny Becomes Millions

That final 1% of local sales-tax authority may sound small, but it adds up quickly.


Large destination developments generate enormous volumes of taxable spending — tickets, food, merchandise, lodging, fuel, and related retail. When those purchases occur inside a special district, 1% of every dollar spent is captured automatically, year after year.


Unlike a one-time incentive or grant, sales-tax authority compounds. It grows with attendance, inflation, and expansion — and it can be pledged to support long-term debt.


Over the life of a large development, one penny on the dollar can translate into tens of millions of dollars in taxing and borrowing power.

Where Things Stand Today

  • No CAD is in place
  • No developer-controlled district has been approved
  • The final 1% of local sales-tax authority in unincorporated Waller County remains unclaimed
  • No public taxing or borrowing authority has been committed
  • No formal development plan is under county review


While no special district has been approved and no public authority has been committed, a regulatory filing related to a proposed special district has been initiated — which is precisely why understanding these tools still matters.

Documentation & Case Studies

These materials are preserved for reference as district-related proposals continue to evolve in Waller County.

County Assistance District (CAD) vs. Municipal Management District (MMD): Structure compared (pdf)

Download

How1% of Sales Tax Shapes Long-Term Revenue and Borrowing Capacity (pdf)

Download

Case Study: Colony Ridge (Liberty County): Developer-controlled district (pdf)

Download

Case Study: Fort Bend County CAD Model: Voter-approved district (pdf)

Download

Citizens in Defense of Waller County (CDWC)

A 501(c)(3) nonprofit organization • Donations are tax-deductible as allowed by law. • Contact: cdwallerco@gmail.com • Providing independent research, public records, and analysis on large-scale development proposals in Waller County, Texas.

© 2026 - All Rights Reserved.

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