The Liberty City Council adopted a $50.5 million budget Tuesday night, Sept. 8, while keeping the city’s property tax rate unchanged for the coming fiscal year.
Council members unanimously approved the 2026-27 budget and set the tax rate at $0.5838 per $100 of assessed property value, the same rate used during the current fiscal year. The city’s no-new-revenue rate is approximately $0.5768.
The city’s taxpayer impact statement estimates that a median-valued homestead of $227,028 would have an annual city property tax bill of about $1,325.39 under the adopted rate, compared with $1,330.85 for the median-valued homestead used in the current fiscal year calculation. That represents an estimated decrease of 0.41 percent.
Mayor John Hebert described maintaining the rate as good news for residents.
“We’re staying exactly where we were last year,” Hebert said during the tax rate public hearing.
The adopted budget totals $50,505,571 and covers the fiscal year beginning Oct. 1 and ending Sept. 30, 2027. City officials noted that the overall budget remains relatively close to the current year’s spending plan, with only a modest increase despite rising costs.
One of the adjustments made during the budget process was an estimated $145,000 in additional Fire and EMS revenue associated with previously discussed changes to EMS fees and the addition of two positions.
Other adjustments included accounting for future vehicle replacement costs through the city’s fleet fund and finalizing insurance and personnel figures.
The budget also includes an overall 4 percent pay increase for city employees while maintaining employee health insurance at essentially the same level.
Hebert praised City Manager Bryan Kendrick and city staff for controlling expenses and noted that the city finished the previous budget year roughly $600,000 under budget, allowing the money to be directed toward other projects.
“Y’all are doing a good job, not only staying within budget, but trying to save us money as we go along,” Hebert said.
The city’s efforts to keep expenses below budget also were reflected in a separate amendment to the current 2025-26 budget approved Tuesday as part of the consent agenda. The amendment moves $345,000 in surplus general fund revenue to capital projects, $255,000 to the fleet fund and $206,138 to offset expenses at Liberty Municipal Golf Course. The city also will transfer the solid waste fund balance to the general fund.
Council was required to take a separate vote ratifying an increase in property tax revenue. Despite the wording required by state law, the action does not mean the city’s tax rate increased. The rate remains at $0.5838.
The separate vote is required because the adopted budget will generate slightly more property tax revenue than the previous year.
Utility, garbage and EMS rates
Council also approved changes to the city’s master fee schedule affecting water, wastewater, solid waste and EMS charges.
Kendrick said the coming increase marks the fifth and final year of a series of larger water rate adjustments intended to bring the city’s rates to the level needed to support the system.
Beginning next year, he said, the city expects to use a municipal cost index to determine adjustments, which he estimated could result in an increase somewhere in the mid-3-percent range rather than the roughly 8 percent adjustments the city has been making.
“We were playing from so far behind the eight ball on our rates that it took five years to get to where we are,” Kendrick said.
Solid waste rates are being adjusted in connection with the city’s new garbage contract, which takes effect Jan. 1.
The EMS changes follow action taken by council Aug. 25, when members approved revised ambulance charges.
Liberty moves toward Film Friendly certification
Council also approved new guidelines governing commercial filming and live entertainment events within the city.
Kendrick led the discussion, explaining that the guidelines had been revised to make clear that they apply not only to commercial filming but also to live entertainment events.
Councilwoman Betty Runkle said adopting the guidelines is one of four requirements for the city to become certified through the Texas Film Commission’s Film Friendly Texas program.
Once the city completes the certification process, Runkle said, photographs of city-owned locations, as well as privately owned properties whose owners want them considered, can be submitted for inclusion among potential filming locations.
The guidelines establish permitting procedures, fees, insurance requirements and rules governing the use of city property, equipment and personnel. They are intended both to encourage film, television and commercial productions and to protect residents, businesses and property owners.
The policy also applies to live entertainment events using city property, streets or rights of way, including events such as Lights in Liberty and Liberty Jubilee.
Liberty Jubilee organizer seeks city involvement
During public comments, Luke Liberty provided council with an update on plans for the 2027 Liberty Jubilee.
Liberty said organizers are working to establish a nonprofit organization for the event and are assembling the board of directors required as part of that process.
He asked the city and Liberty Community Development Corporation to consider participating in the organization as planning moves forward.
The council previously approved LCDC’s expenditure of up to $60,000 to support the 2027 Liberty Jubilee, which is planned for March.
Election town halls planned
Kendrick also updated council on the city’s plans to provide information to voters ahead of the Nov. 3 special municipal election.
The city will hold two town hall meetings at 6 p.m. Oct. 8 and Oct. 15 at the Liberty Center. Kendrick and City Attorney Brandon Davis are expected to participate, with residents given an opportunity to ask questions about the proposition.
Voters will decide whether to terminate the Liberty Community Development Corporation and eliminate its dedicated half-cent economic development sales tax while increasing the city’s sales and use tax from 1 percent to 1.5 percent. The overall sales tax paid by shoppers would remain unchanged. If approved, the half-cent currently dedicated to LCDC could instead be used for general municipal purposes, including streets.
Kendrick stressed that city communications will be informational rather than promotional. The city plans to provide factual information through town halls, its website, social media and local media before early voting begins Oct. 19.
Other business
Council approved a 2027 Texas Department of Transportation Routine Airport Maintenance Program grant agreement for Liberty Municipal Airport. The program provides a 90 percent state match for eligible airport maintenance expenses, up to $100,000, with the city responsible for the remaining 10 percent.
Council also approved the amended school resource officer agreement with Liberty ISD. Kendrick described the action as a housekeeping matter because funding for the agreement is already included in the budget.
Council entered executive session at approximately 6:40 p.m. and returned to open session at 7:40 p.m.
After returning, council unanimously authorized an option contract involving real property discussed during executive session. No additional details about the property were disclosed during the open meeting.
Council also appointed five members to the Liberty Municipal Library Board.