County Court approves $10M tax notes for courthouse expansion and land purchases

The Waller County Commissioners Court convened on July 9, 2025, to discuss several key initiatives, including the approval of office locations and the potential issuance of tax notes to fund various county projects.

During the meeting, the court unanimously approved the addition of the county clerk's office to the new courthouse, signaling a step forward in the county's infrastructure development. This decision was made without further discussion, indicating a consensus among the commissioners.

A significant portion of the meeting focused on the proposed issuance of $10 million in tax notes. County officials, including Ben Rosenberg from US Capital Advisors, outlined plans for funding various projects, including the build-out of the courthouse's third floor and land purchases for Precincts 2 and 3. The tax notes would allow the county to finance these initiatives without impacting the current budget.

Rosenberg explained the advantages of using tax notes, which do not require public voting and can be issued more quickly than other financing methods, such as general obligation bonds. The court discussed the potential for competitive bidding to secure the best interest rates, with estimates suggesting rates could be below 4% if they proceed with a public market sale.

The court also addressed the need for a reimbursement resolution, allowing the county to recoup costs incurred for these projects prior to the issuance of the tax notes. This resolution was passed, enabling the county to manage expenses effectively as they move forward with their plans.

Overall, the meeting underscored the county's commitment to enhancing its facilities and services while ensuring financial prudence. The court plans to reconvene in August to finalize the details of the tax note issuance and continue discussions on the ongoing projects.