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Liberty County adopts FY2025 budget and sets 2024 tax rate at $0.47
Summary
After public hearings, the Commissioners Court approved the county budget for Oct. 1, 2024–Sept. 30, 2025 and adopted a 2024 tax rate of $0.47 per $100 valuation; the court also approved elected officials' salaries, the position budget and absorbed an insurance premium increase.
Following public hearings earlier in the meeting, the Liberty County Commissioners Court on Sept. 24 adopted the county’s fiscal year 2025 budget and set the 2024 tax rate at $0.47 per $100 of assessed value.
The judge explained the tax-rate components: general fund maintenance and operations (M&O) at 0.3676, road and bridge M&O at 0.0882 and debt service at 0.0142, which together produce the 0.47 rate. The judge noted the no-new-revenue rate (0.4546) and the voter-approval rate (0.4741), explaining that the adopted rate stays below the voter-approval threshold so no election will be required.
County staff and commissioners highlighted revenue assumptions during the budget discussion. The county auditor presented conservative revenue projections and said sales tax is expected to rise (projected at about $6.7 million next year) while the draft budget projected a roughly $1.5 million general-fund deficit that historically closes during the final audit. The court voted to adopt elected officials’ salaries and approved the position budget and employee salaries for 2025 after clarifying hourly and part-time assumptions.
On employee benefits, county staff reported a TAC (Texas Association of Counties) renewal with a 5.5% increase in health premiums and a 1% decrease in dental; the court voted to have the county absorb the 5.5% health increase and accept the -1% dental change. The judge confirmed the renewal deadline and that the amount was included in the adopted budget.
The court recorded standard aye votes for the motions adopting the budget and the tax rate. The court also directed staff to publish official budget documents and to continue monitoring revenue and expenses as the fiscal year progresses.
