MADISON COUNTY, Texas (KRHD) — If approved on Nov. 3, Proposition 1 would create Special Assistance District #1, adding a 1.5% sales tax in unincorporated areas to fund roads, fire, law enforcement and more.
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Madison County residents will vote on Proposition 1 on Nov. 3, a measure that would establish Special Assistance District #1 and add a 1.5% sales tax in the county's unincorporated areas.

Madison County Judge Clark Osborne wants voters to understand exactly what the ballot measure does — and does not — do.
"If you look at the ballot language, it says in big letters, this is a tax increase, but it has nothing to do with the property taxes. It's simply a matter of sales tax," Osborne said.

The district would be governed by Chapter 387 of the Local Government Code, which limits how the funds could be used.
"There's only 5 things: basically road and bridge, fire and fire prevention, law enforcement, museums, parks, libraries, and recreational facilities, and economic development," Osborne said.

Because the measure is a sales tax, people stopping at stores or restaurants while traveling through the county would also contribute to the assistance district. Osborne said that structure means much of the revenue would come from outside the county.
"I think probably more than 50% of the revenue raised by this district would come from those folks. That don't live here," Osborne said.

Osborne said the district would generate more than $1 million annually.
"You know, that would literally double the road materials budget for each one of the precincts," Osborne said.

Some residents oppose any tax increase, while others support the measure. County resident Anita McWhorter said she favors the proposition.
"To me it sounded like a no-brainer because we need more monetary benefits for our county," McWhorter said.

McWhorter said the added cost would have little impact on residents who already pay sales taxes elsewhere.
"They're fixing to do away with pennies, and so everything's gonna, if it's 3 or above, it's gonna be raised anyway to the next nickel, so we're gonna be paying it. Why not get some benefit out of it?" McWhorter said.

"We pay it when we go to Bryan; we pay it when we go to Madisonville. You know, it's not gonna make that much difference as far as I can tell," McWhorter said.
If Proposition 1 passes, the county would start receiving revenue by the summer of 2027.
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