Johnson County adopts $100M-plus budget, raises tax rate to 38.9276¢ per $100

Johnson County Commissioners on Monday adopted a $100 million–plus general fund budget for fiscal 2026 and set the county tax rate at 0.389276 per $100 of assessed valuation, a rate the court said reflects a voter-approved 1¢ bond increment and will produce roughly $7.35 million in new property-tax revenue.

The vote followed a presentation from the county judge outlining budget priorities and a public hearing on the proposed budget and tax rate that drew no public comments. The court approved multiple orders to adopt the budget and ratify the property-tax increase by recorded votes that were unanimous.

The county judge and other court members said the bulk of the county budget funds public safety and the courts. The judge told the court the general fund is slightly over $100 million and that about $53.1 million — roughly half — is earmarked for public safety, with another roughly $20 million for judicial and court-related expenses, including indigent defense.

The county presented a taxpayer impact statement required by recently passed legislation that compares a median-value home’s county tax bill under the “no new revenue” rate and the proposed rate. The statement, prepared after a late-August effort to assemble disclosure numbers, cites a median-value county tax bill of $940.10 under the no-new-revenue rate and $973.54 under the proposed rate — a $33.44 annual difference for that hypothetical home.

Commissioners stressed pay increases for county employees were a major driver of the budget. The court included what it described as about $2 million in law‑enforcement pay raises intended to improve recruitment and retention; the county judge said the increases set starting pay for new deputies at about $71,500 and top pay for long‑service officers near $93,000 before additional benefits.

Other budget highlights the court discussed included: - No increase in employee health-insurance employer contributions for the coming year, though county staff warned an increase is likely next year. - A full implementation of a civilian longevity plan begun last year. - An added 2.3% cost‑of‑living adjustment using April CPI figures. - Ten new non‑law‑enforcement positions across multiple offices and four new deputy constable positions spread across precincts. The sheriff's office did not add sworn positions this year but received pay increases. - Transfers totaling about $7 million to the county annex/capital improvement fund and $1.5 million to the employee health insurance fund; a two‑year capital fund balance of about $12.1 million was cited, with identified capital needs of roughly $33 million over seven years.

The court also noted increases in jail population and judicial-salary costs and said the county will continue to rely on fees and some contract bed revenue to help offset jail costs. The judge described the jail’s rental of excess bed capacity to other jurisdictions and federal agencies as a revenue source that offsets debt costs.

Votes at a glance - BT3: Consider and approve proposed budget for fiscal year 2025–2026 — motion by Commissioner White; second by Commissioner Bailey; outcome: approved (unanimous). This item closed the public hearing and advanced adoption. - BT4: Approve order adopting the Johnson County budget for FY 2025–2026 — motion by Commissioner Bailey; second by Commissioner Howell; outcome: approved by recorded unanimous vote. - BT5: Ratify the property-tax increase for tax year 2025 as reflected in the annual budget — motion by Commissioner Howell; second by Commissioner Woolley; outcome: approved by recorded unanimous vote. - BT6: Adopt the tax rate of 0.389276 per $100 valuation for tax year 2025 — motion by Commissioner Woolley; second by Commissioner White; outcome: approved by recorded unanimous vote. - BT7: Approve order setting the tax rate and directing assessment/collection (order 2025‑86) — motion by Commissioner Woolley; second by Commissioner Bailey; outcome: approved by recorded unanimous vote.

Why this matters: The adopted budget and tax rate set the county’s spending and revenue path for the coming fiscal year, funding sheriff’s-office pay increases, court operations and road funding the judges and commissioners said are vital as Johnson County’s population grows.

The court emphasized the 1¢ increase embedded in the adopted rate was voter‑approved via a bond measure, not an action taken solely by commissioners. The county judge urged transparency and pointed citizens to line‑item budget documents on the county website for those who wish to inspect details.

Additional details: The county reported a fund balance target of 180 days’ operating expenses and a beginning balance projected at about $54.4 million for FY 2026. The court said the fund balance underpins its AAA bond rating, which helped secure favorable borrowing terms for voter‑approved transportation bonds. The judge said several transfers and reserves were included in the budget to support planned capital projects and operations.

The court adopted the orders and closed the budget and tax‑rate agenda items by unanimous recorded votes.