Liberty County commissioners met for just a few minutes Friday morning, Sept. 25, but the meeting put the final stamp on one of the biggest decisions the court made this week — adopting a new county budget and a 54-cent property tax rate. The current tax rate is lower at $0.48 per $100 property valuation.
The court voted 3-1 Friday to ratify the property tax increase included in the county’s 2026-27 budget. Commissioners had already approved the budget and tax rate on Tuesday, Sept. 22, but state law required a separate vote acknowledging that the new budget will bring in more property tax revenue than the previous year.
County Attorney Matthew Poston explained that Friday’s vote was an additional step required under state law.
“The local government code requires the court to have a separate ratification vote,” Poston said. “That’s in addition to the tax rate vote, in addition to the budget vote.”
The county’s newly adopted tax rate is 54 cents per $100 of taxable value. Commissioners also approved the county budget for the fiscal year that begins Oct. 1, 2026, and runs through Sept. 30, 2027.
Friday’s meeting also gave Precinct 4 Commissioner Gerald Kolarik, who was absent from Tuesday’s meeting due to a death of someone dear to him, an opportunity to explain his concerns about the budget and the financial pressures facing the county.
Much of it, he said, comes back to the jail.
Kolarik pointed to roughly $6 million in debt service for the new county jail in the coming year and about $3.5 million to continue housing inmates outside Liberty County. He also noted that indigent health care costs have increased, which he said is largely connected to housing inmates outside the county.
“When you start adding up all the things, this budget and subsequent tax rate is primarily driven by people who don’t obey the law,” Kolarik said.
The county has been dealing with problems at the existing Liberty County Jail while moving forward with plans for a new facility. During Tuesday’s meeting, commissioners heard that repairs are continuing at the current jail, including work on dorms, HVAC and exhaust systems, plumbing, doors and locks, ceilings and security cameras.
But Kolarik said one of his biggest frustrations is that, even with the increase in property tax revenue, there is no corresponding increase in operating money for road and bridge departments.
He said road and bridge has gone five years without an increase while personnel and other expenses have continued to climb.
“In my precinct, we’re patching potholes,” Kolarik said.
While he acknowledged that road crews are doing more than simply patching potholes, Kolarik said there is not enough money available to tackle the amount of work that needs to be done.
“There’s just not enough money to go around to really fix these roads, and the volume is just a bit overwhelming,” he said.
Kolarik said he hopes grant funding will provide additional money for road improvements in the future. He also pointed to state requirements and what he described as unfunded mandates that leave counties responsible for significant expenses, including requirements associated with the Texas Commission on Jail Standards.
“It’s just a sad commentary on the state of affairs when all of the increase is directed at one segment of our population. I just wanted to go on the record and say I don’t like this. I feel like we are going to have to do what we going to have to do. All of the commercials on TV say that all the tax increases are at the local level. We all know these unfunded mandates, and the reason we are here with the jail is due to the Commission on Jail Standards. It doesn’t feel right, but I know we’ve got to do it,” Kolarik said.
The new county budget also comes without raises for employees. During Tuesday’s meeting, County Judge Jay Knight emphasized that neither elected officials nor other county employees received pay increases in the new spending plan.
“No raises were given,” Knight said, later adding, “Nobody got a raise.”
Pct. 1 Commissioner Bruce Karbowski made the motion Friday to ratify the property tax increase, with Pct. 2 Commissioner Greg Arthur providing the second. After Kolarik’s comments and with no further discussion, the court voted 3-1 to approve the ratification.
With that vote complete and no other business on the agenda, commissioners adjourned.