Liberty Hill outlines $66.8 million budget plan, sets August filing and Sept. 9 vote

City of Liberty Hill staff walked the council through a Budget 101 primer at an April 8 workshop, presenting headline budget figures and a timeline for the FY decision process.

Josh, a city staff member leading the presentation, said the city’s total comprehensive budget is about $66,800,000 and the general fund is roughly $12.5 million. He told the mayor and council the proposed budget will be filed with the city secretary’s office on Aug. 10, public hearings will follow, and the council vote is targeted for Sept. 9.

"The legal framework for the budget is chapter 1 or 2 of the local government code," Josh said, explaining that under the council-manager form of government the city manager serves as the budget officer. He described the budget as a financial plan, an operations guide and a communication to residents about what the city will do and how services will be funded.

Why it matters: The budget establishes service levels, staff and capital investment priorities across the city. Josh told the council that personnel will remain the largest ongoing expense, with contractual services and supplies also among the top operating costs. He warned that assumptions — including fuel prices — could change and that departments must prioritize requests because not every item can be funded.

Staff framed four priority areas to shape the budget: downtown revitalization and public-private partnerships to create a walkable destination; long-term investment in water and utility systems including an advanced water purification facility; regional mobility and multimodal transportation improvements; and organizational excellence focused on workforce development and public engagement.

Josh said property and sales taxes provide the largest share of city revenue (combined more than half), with permits, user fees and franchise fees making up most of the remainder. He noted that the council used the "no new revenue" rate last year and that staff will target the "voter approval" rate when building this year's budget.

The staff presentation also described fund structure and emphasized that funds are dedicated to specific purposes and not commingled. Staff reported the prior year’s balanced budget used about $370,000 of one-time fund balance.

Next steps: Staff will distribute the workshop materials to council members and continue a series of budget workshops and public hearings ahead of the Aug. 10 filing and the Sept. 9 vote.