Waller County adopts 2026 budget, raises property tax rate to 0.556187 citing bond debt and rising costs

Waller County Commissioners Court adopted the county’s 2026 budget and set a total property tax rate of 0.556187 per $100 of taxable value following a public hearing and amendments to the proposed spending plan.

Judge Trey Duhan moved to approve the 2026 budget with the handout amendments provided by the county auditor; the court voted to adopt the budget. The court separately ratified a property‑tax increase based on new value and then, in a roll‑call vote, approved the adopted tax rate. The roll call recorded the four present members voting yes (Judge Trey Duhan, Commissioner Beckendorf, Commissioner Smith and Commissioner Hamsel); Commissioner Jones was absent for the roll call.

County staff said the 2026 general‑fund and road‑bridge budgets increase by about $13.4 million compared with 2025. The county cited several drivers: higher debt service resulting from the voter‑approved mobility bond issued in 2023 (debt service was presented as increasing from about $8.4 million to about $15.9 million), cost escalation for planned facilities, and higher operating expenses such as health insurance and vehicle maintenance. Staff told the court the budget proposes a 3% cost‑of‑living adjustment for employees and adds about 40 full‑time positions overall, including a heavy emphasis on public safety: the sheriff’s office received roughly half of the personnel additions (two new sergeants, six dispatchers and 12 patrol officers). Other additions listed by staff included plan reviewers and inspectors in development services, two investigators in the district attorney’s office, and additional staffing in the county clerk, auditor and other departments.

County leaders emphasized that a large share of the tax increase stems from debt service related to the mobility bond the voters approved; one budget‑committee member noted that about 57% of the tax‑rate increase is tied to debt and an additional portion to a planned increment to pay cash toward precinct buildings. Judge Duhan and committee members said the mobility bond moves projects into design and construction phases and that spreading issuance too thinly can increase long‑term costs.

Members of the public and several county law‑enforcement leaders and constable office representatives used the public hearing to press for higher pay and staffing for deputies, constables and other front‑line employees. The court and budget committee members acknowledged those concerns and signaled plans to study merit‑based pay and to expand human‑resources capacity in future budget cycles.

The court adopted the budget with the listed amendments and set the tax rate at 0.556187 per $100 of assessed value (the court recorded the M&O component at 0.439463 and the interest & sinking component at 0.093133 per $100; one component for farm‑to‑market funding was stated in the motion but the transcript rendering was not fully clear). Staff said amendments included reallocations from fund balances and modest line‑item changes; the court also directed staff to finalize a small amendment to add part‑time help for constables from available capital outlay funds.