Hardin County adopts $30.8 million fiscal 2026 budget, sets tax rate at $0.496965 per $100

Hardin County Commissioners Court on Aug. 26 adopted a fiscal year 2026 budget of $30,796,366, approved a property-tax revenue increase of $796,085 (3.212%) and set the county tax rate at 0.496965 per $100 valuation.

The actions matter because they set spending and revenue levels for the coming year and affect property-tax bills for county taxpayers. Commissioners said the adopted budget shows $30,734,645 in projected revenue and a $61,721 deficit that will be covered from fund balance and an interest sinking fund tied to a prior certificate of obligation.

Judge McDaniel reviewed the figures during a public hearing recap and called out key numbers: the current fiscal-year 2025 budget had $29,525,552 in expenses; the proposed 2026 expenditures are $30,796,366 and proposed revenues are $30,734,645. He said, “That is a deficit in the amount of $61,721, which will come from the fund balance and the interest in sinking fund.” He added thanks to county auditor Candice McKinney for her work on the budget: “I wanna thank Miss McKinney. She’s done a lot of work on the budget in years past… I wanna thank you again for all your work.”

The court also ratified a property-tax revenue increase reflected in the fiscal 2026 budget. The motion reported that property-tax revenue to be raised from new property added to the tax roll this year is $461,946. The record vote on the revenue ratification was entered as yes by Commissioner Cooper, Commissioner Kuykendahl, Commissioner Young and Commissioner Cook; the motion passed.

On the salary side, the court approved a 3% raise for all county employees, with additional supplement increases for specified county judges and the district attorney in line with a law that goes into effect Sept. 1. The court discussed adjustments to retirement and vehicle allowances and realignments of how law-enforcement pay components are displayed in the budget.

The tax-rate motion — to adopt an order setting a combined county rate of 0.496965 per $100 valuation (maintenance and operations 0.492674; debt service 0.004291) — passed unanimously on a record vote. Commissioners noted the county’s “no new revenue” rate (0.487183) and the voter-approval rate (0.533383) during the on-the-record discussion.

Discussion vs. action: the court’s votes constituted formal actions (adopted budget, ratified revenue increase, set tax rate). Several commissioners and staff answered questions during the public hearing and the budget review; those remarks were recorded as discussion and context rather than separate directives.

The court adjourned after completing the agenda; officials said the budget and tax-rate documents will be posted as required for public records.