Tom Green County adopts FY‑27 budget, ratifies property tax increase and sets tax rate

The Tom Green County Commissioners Court adopted the fiscal year 2027 budget on Sept. 8 after approving a set of amendments the court said were necessary to reflect salary adjustments, courthouse repairs and program funding.

Presiding Judge opened the public hearing on the proposed FY‑27 budget and said, “This budget has raised more property taxes than last year's budget, $2,047,930 or 3.88 percent,” and noted $850,723 of the increase is revenue from new property added to the tax roll. The court accepted a package of changes that included a $1,500 salary increase for employees in S1–S9 and C classes (raising expenses by $357,630), an increase of $400,000 for assigned counsel to reflect district court fee changes, and one‑time general fund items including $90,000 for Mullins Crossing culvert repairs.

Commissioners debated the financial trade‑offs before voting to accept the proposed changes and then to adopt the FY‑27 budget. The motion to adopt the budget passed by a recorded vote of 4 in favor and 1 opposed. Immediately after adopting the budget, the court ratified the property tax increase reflected in that budget (a procedural step required by statute) and then moved to consider the formal tax‑rate adoption.

The court adopted a tax rate of 0.46825 per $100 of taxable value (a maintenance-and-operations rate of 0.42044 and an interest-and-sinking rate of 0.04781). Court members explained the statutory wording that requires stating the action as an 'increase' if the adopted rate generates more revenue than the 'no‑new‑revenue' rate even when the numeric rate declines from the prior year. The tax‑rate motion was recorded as adopted 5‑0.

Looking ahead, staff told the court the county projects a $395,496 operating loss tied to the proposed decrease in the tax rate after the approved adjustments. The court directed staff to file necessary documents with the Texas County Retirement System and other agencies as required by law.

Actions at a glance
- Adopt FY‑27 budget, record vote: 4‑1 (adopted). (See timeline: budget presentation and adoption.)
- Ratify property tax increase reflected in FY‑27 budget (procedural ratification): motion passed.
- Adopt tax rate of 0.46825 (maintenance 0.42044; interest & sinking 0.04781), recorded vote: 5‑0 (adopted).

Speakers quoted in this story are identified in court records and the public transcript. The court expects staff follow‑up paperwork to be filed as required by statutory processes.