Taylor County court adopts proposed FY2025 budget, sets proposed tax rate after 4–1 votes

The Taylor County Commissioners Court approved a proposed fiscal year 2025 budget on a 4–1 roll-call vote and set a proposed 2024 tax rate of 0.5486, a 2.87-cent increase over the no-new-revenue rate.

The court’s debate centered on how to pay for aging county infrastructure and law-enforcement needs. County leaders said a proposed $10 million certificates-of-obligation (CO) issuance would cover projects including jail roof repairs, a training facility for law enforcement and storage to protect seized vehicles. County Judge (name not stated) said the budget would add two deputy constables, four sheriff’s deputies, and funding for three full-time ambulances, and that “this budget delivers on public safety, and moving that ball forward.”

Opposition focused on taking on more long-term debt. Miss Lewis, who reviewed the budget, said she was uncomfortable with "going deeper into debt" to finance projects already covered by existing COs and bonds, citing current indebtedness for the law enforcement center, courthouse renovations and Expo Center improvements. Commissioner Statler echoed concerns about unfunded state mandates and the stress they place on local budgets, describing them as "what's choking us with jail standards."

County finance staff presented the debt-service picture: the county’s current total annual debt payment was about $5 million, including a tax note that carries two years and $325,000 per year in payments. Staff said combining COs could yield a roughly $1 million annual payment for a $10 million issuance depending on term, while also noting an approximate $2.5 million operating deficit would remain to be addressed next year even with the adopted proposed tax rate.

Commissioner Burcham moved to adopt the proposed budget and Commissioner Williams seconded; the court conducted a roll-call vote. Commissioners Williams, Bertram and Statler, along with the county judge, voted yes; Commissioner Kendrick voted no. The proposed budget passed 4–1.

On the proposed tax rate, Commissioner Bertram moved to set a proposed rate of 0.5486; Commissioner Williams seconded and requested a roll-call vote. The court approved that proposed rate 4–1; staff said it would generate approximately $5.2 million in additional tax revenue but leave an estimated $2.5 million general-fund gap to manage next year.

The court discussed using American Rescue Plan Act (ARPA) funds for one-time projects to avoid recurring budget pressure and noted ARPA encumbrance timing means funds must be allocated before the December deadline. Finance staff cautioned that unless project costs come in under estimate, ARPA available dollars will be largely encumbered.

The court’s action was procedural: adopting a proposed budget and a proposed tax rate does not finalize the tax rate; the court will set final rates at a subsequent meeting after required public notices and hearings. The meeting adjourned at 9:57 a.m.