Liberty County is proposing a property tax rate of 54 cents per $100 valuation for the coming fiscal year, an increase from last year’s 48-cent rate as county officials work to meet financial obligations that include paying for the new Liberty County Jail.
Commissioners held the first round of required public hearings Tuesday, Sept. 8, on the proposed tax rate and the county’s fiscal year 2026-27 budget. A second round of hearings is expected in about two weeks before commissioners take final action later this month.
The proposed 54-cent rate is above the county’s no-new-revenue rate, meaning it is expected to generate more property tax revenue than the county received from the same properties in the previous year, excluding new construction.
The increase comes as Liberty County’s taxable property values have fallen by approximately $2 billion. The reason for the decline has not been clearly explained, but the reduction in the tax base has complicated the county’s efforts to generate enough revenue to meet its obligations.
The financial challenges have already affected decisions made during the budget process. Earlier this year, commissioners voted not to take salary increases for themselves. They also decided against providing raises to county employees in the proposed FY 2026-27 budget as officials worked to control spending.
While the proposed rate represents a 6-cent increase from last year, it remains below the rate Liberty County levied three years ago, when taxpayers were assessed 57.8 cents per $100 valuation.
The proposed FY 2026-27 budget anticipates approximately $68.65 million in General Fund revenue. Property taxes remain the county’s largest General Fund revenue source, with approximately $49.85 million projected from current ad valorem taxes.
Sales and use tax revenue is projected at approximately $6.74 million, compared with $7.3 million in the current adopted budget.
Debt service is a significant factor in the coming year as the county begins paying obligations associated with certificates of obligation issued to finance major county projects, including the new Liberty County Jail.
The budget presented at Tuesday’s hearing remains a proposal and could change before commissioners take final action later this month.