On Tuesday, Sept. 23, Liberty County Commissioners Court approved the county’s new budget and tax rate for the 2025–2026 fiscal year. The decision followed two public hearings on the budget and a property tax rate of $0.48 per $100 of valuation, which is up one penny from last year’s $0.47 rate.
While the tax rate increased, County Judge Jay Knight pointed out that three years ago the county’s rate stood at $0.5788 per $100 of valuation. By comparison, the newly adopted $0.48 rate is still considerably lower than in previous years.
The new budget will raise $5,718,033 more in property tax revenue than last year’s budget, a 9.56 percent increase. Of that amount, $3,423,917 will come from new property added to the tax rolls this year.
Because state law requires at least four votes in favor, the measure passed narrowly. County Judge Jay Knight cast the deciding fourth vote to adopt both the budget and tax rate. Commissioners Bruce Karbowski of Precinct 1, Greg Arthur of Precinct 2, and David Whitmire of Precinct 3 also voted in favor. Precinct 4 Commissioner Gerald Kolarik voted no. Kolarik had supported salary adjustments discussed in July, but said after reviewing the final budget he could not in good conscience support it.
As part of the budget process, the court must set the salaries of elected officials before turning to county employees. With those salaries approved, county employees will receive a cost of living adjustment in the new budget.
Several positions receive a pay increase along with a $25,000 annual auto allowance. These include the county judge, sheriff, county attorney, commissioners, justices of the peace, and constables. The county judge’s base salary is now $96,922; with the $25,000 auto allowance and $13,781 for juvenile judge duties, Knight’s total compensation for 2025–2026 comes to $135,703. Last year, his total was $130,432, which included a $92,307 base, the $25,000 allowance, and a $13,125 juvenile stipend. Sheriff Bobby Rader’s salary rises from $98,399 to $103,319. The county attorney’s salary moves from $84,000 to $88,200, not including supplemental funding provided by the state. Commissioners’ base salaries are now $96,922 each, up from $92,307 last year, and each commissioner receives the $25,000 auto allowance. Justices of the peace and constables will each receive $64,423, an increase from $61,355.
Other elected offices are also set at $96,922, including the county clerk, district clerk, county treasurer, and tax assessor-collector. The county clerk receives an additional $7,500 annual auto allowance, which has not changed since last year, while the other offices at that pay rate do not.
Some salaries, such as those for district judges and the district attorney, are set through a combination of state and county funds. For that reason, the amounts reported in the county’s budget documents do not reflect their full compensation.
Beyond salaries, the adopted budget reflects significant increases in both revenue and expenditures. For the 2025–2026 fiscal year, Liberty County expects to collect about $85 million in revenue across its main funds — the General Fund, Road and Bridge Fund, Debt Service Fund, and Landfill Fund. That projection is about $6.8 million, or 8.7 percent, higher than last year. The revenue estimate includes a $300,000 transfer from the General Fund to the Landfill Fund.
Spending is set to rise more sharply. Combined appropriations for those funds total just over $93.1 million, nearly $12.1 million more than last year’s adopted expenditures, an increase of almost 15 percent.
Most of that growth is concentrated in the General Fund, which covers the county’s day-to-day operations. General Fund expenditures are set at $76.8 million, up $12.1 million, or 17.3 percent, over last year. That total includes $300,000 for the landfill transfer and $6 million earmarked for capital projects such as jail repairs and a new animal control facility.
Public safety remains the largest share of the General Fund, accounting for nearly $33.6 million, or 43.81 percent, of all spending. It also saw the biggest year-over-year increase, rising by $3.7 million, or 12.36 percent. General administration is the second largest category at $9.7 million, or 12.61 percent of the fund, followed by the judicial and court system at $9.3 million, or 12.15 percent.
This meeting was packed with items, so a separate article will be published about other notable agenda items.
To view the full budget, click here:
With the millions of dollars of new revenue, there should be a tax drop. Guess next the county office will give themselves raises.
They did
How about taking a few of these “new tax dollars “ and giving the courthouse a good pressure washing. Pay attention the next time you see it as it looks nothing like the picture in this story. It is moldy and in an obvious state of neglect.
Take pride in what should be the gem of Liberty County…
Since all the Commissioners are getting raises, maybe they can figure out to effectively repair roads in the county. Tried of seeing $$$ spent on chip and seal method when the next heavy down pour washes it all away. How much $$ is spent on these patch jobs that may last one year.
Repair the roads correctly, even if you do one area at a time.
I think the compensation rates for county officials are very fair in comparison to both federal government pay scales and the private sector. I would however like to see the county move to abolish property taxes the way that many states and counties across our nation have done.
Where will the revenue come from, cake sales?