Judge: new state stipend for master-certified officers will cost county retirement contributions; appraisal values delay FY26 proposal

Hardin County officials told the commissioners court they will try to include a new one-time stipend for master-certified peace officers in the FY2026 proposed budget, but county staff warned the state program will create additional county retirement and supplemental-death costs. At the July 22 meeting, county staff said the state-authorized stipend is $6,500 per qualifying officer and that the stipend money is to be routed through the employing agency so retirement withholding and employer retirement contributions apply. The county's benefits staff estimated roughly 19 to 20 employees might qualify, and that the county's portion of retirement for those employees could be about $900 to $1,000 each, producing a county cost in the neighborhood of $19,000 to $20,000. The county official who briefed the court said the program was enacted in the recent legislative session and takes effect Sept. 1, 2025; the rule-making authority and application portal remain uncertain. Separately, the court discussed the FY2026 proposed budget schedule. County Judge Martin said certified property values from the appraisal district were due July 25 by law; staff had not yet received those certified values at the time of the meeting. That delay prevents staff from finalizing the county's no-new-revenue rate and other tax-rate calculations, so the judge said the court might need a special meeting to adopt the proposed budget after values are received. County Auditor Candice McKinney and staff told the court they had updated salary, fringe and longevity figures in the master budget workbook and planned to include an additional $1.25 contribution toward dependent coverage in the proposal if affordable. The judge said retirement-rate changes discussed by the benefits committee were already budgeted using a higher assumed contribution (about 15.31% as discussed in the meeting), so retirement recommendations should not require extra appropriation in the proposed budget. Court members directed staff to determine which constables will seek the stipend through the county (rather than through a city or school employer) and to budget conservatively in case the county must cover employer contributions. Staff noted some uncertainties: the state's program rules had not been published, the county must publish elected officials' salaries in a notice before the deadline, and the county may adopt the stipend either in the proposed budget or later by amendment. The court set a tentative plan to call a special meeting Monday at 10 a.m. to adopt the proposed budget if the appraisal district provides certified values in time; otherwise staff will advise a revised schedule.