An Act Concerning Equal Cost Apportionment For Certain Special Taxing Districts.
Summary
HB 6993 creates a new option for certain special taxing districts to divide specified costs equally among all lot owners, rather than using the apportionment method otherwise required under existing law. The bill applies only to districts formed under chapter 105 that are maintained, in whole or in part, for beaches and private roads, have 120 or fewer lots, and include at least one lot that is not accessible by a district-maintained private road. For those districts, the board of directors may propose equal cost apportionment for beach maintenance, private road maintenance, and related administrative expenses.
To adopt the new method, the district board must first approve a resolution, then call a voter meeting within 30 days, and a majority of voters present must approve the change. If adopted, the district clerk must notify the Secretary of the Office of Policy and Management within seven days. The act takes effect July 1, 2025, and applies to assessment years beginning on or after October 1, 2025.
Impact
The bill adds a new statutory exception to the general cost-apportionment rules in section 7-328 for a narrow class of special taxing districts. It gives eligible districts a local-option mechanism to shift from property-based or other existing apportionment methods to equal per-lot assessments for beach, road, and administrative costs. The change affects district governance, assessment practices, and the financial obligations of lot owners within qualifying districts, while also creating a notice requirement to the Office of Policy and Management.
Sentiment
The available voting history suggests strong support for the bill, with a 21-0 Joint Favorable Substitute vote in committee. No committee transcript excerpts were provided, so there is no recorded debate to indicate opposition or concerns in the materials supplied. Overall, the bill appears to have moved forward with broad consensus.
Contention
The bill’s main potential point of contention is its departure from the default apportionment rules for special taxing districts, which may benefit some lot owners while shifting costs among others. Owners of lots that are not directly served by district-maintained private roads may be especially affected, since the bill allows equal allocation even where access differs. Because the measure is limited to small beach-and-road districts, any debate would likely center on fairness, local control, and whether equal apportionment is appropriate for districts with uneven access or usage patterns.
Relating to the authority of the Wood County Central Hospital District of Wood County, Texas, to provide brain and memory care services to residents of the hospital district through the creation and operation of brain and memory health care services districts.