Houston County Keeps Tax Rate at 42.3 Cents, Adopts New Budget

By Greg Ritchie

Messenger Reporter

HOUSTON COUNTY — Houston County commissioners kept the county property tax rate at 42.3 cents per $100 of taxable value while adopting the fiscal 2027 budget Tuesday, Sept. 22. Both the budget and tax rate passed by votes of five to zero.

The rate for the 2026 tax year is the same as last year’s. It includes 37.7329 cents for county operations and 4.5671 cents for debt service. The county’s adopted budget shows the combined rate was 44.8 cents two years ago, before dropping to 42.3 cents last year.

For a property with $100,000 in taxable value, the county rate amounts to $423. Keeping the rate steady does not guarantee that every property owner’s county tax bill will stay the same; the bill also depends on the property’s taxable value.

The county expects to collect more property tax revenue even at the unchanged rate. The adopted budget projects $791,700 more in total property taxes than last year’s budget, an increase of 7.26%. Of that amount, $653,956 is expected from new property added to the tax roll this year.

No one addressed the court during the public hearing on the proposed tax rate before commissioners moved to the vote.

During the budget hearing, county officials described an overall spending plan of about $26 million. They said taxes support about half the budget, while grants account for roughly one-fifth. Fines, fees and other collections provide additional revenue.

County Auditor Melissa Jeter also walked commissioners through some of the demands on property tax revenue. About 15% goes toward roads and bridges, she said, with that portion divided among the county’s four precincts. Road and bridge operations also receive money from sources including vehicle registrations, fines and fees.

The adopted budget lists $7.495 million in county debt obligations secured by property taxes as of Sept. 30. It schedules $1.005 million in principal payments during fiscal 2027. The debt-service portion of the new tax rate is slightly lower than it was last year, while the total rate remains unchanged.

Pay for law enforcement personnel remained a concern during the budget hearing. Sheriff Zak Benge sent a letter asking commissioners to continue working toward more competitive pay for deputies, jail staff, detectives and dispatchers. His letter warned that the county risks losing employees it has spent time training if they can earn more elsewhere. Court members acknowledged the concern while discussing the demands of funding departments across county government.

The meeting also brought decisions beyond the budget. Commissioners continued the Houston County spay and neuter program for fiscal 2027. The program has used $5,000 annually to provide $50 toward a qualifying dog or cat procedure at a local veterinarian. After discussing vouchers that went unused under a 90-day expiration period, the court approved returning to a 30-day period so unused funds can be made available again sooner.

Commissioners extended the county’s outdoor burn ban for another 42 days. Under the order, it can end earlier if the court, county judge or fire marshal determines that conditions no longer present the stated public safety hazard.

The court approved hotel occupancy tax funding requests connected to the Texas Decoy Show on Oct. 10, the World Championship Fiddlers’ Festival on Nov. 13 and 14, and Piney Woods Fine Arts Association (PWFAA) performances by T.G. Sheppard on Oct. 10 and Tony Danza on Nov. 20. The Decoy Show is planned for the Crockett Civic Center; the other events are scheduled at the Ritz Theatre.

Commissioners also approved raising sheriff and constable fees for serving writs and citations to $200. In a later personnel discussion, they extended certificate pay to other county law enforcement positions beyond the sheriff’s office.

Greg Ritchie can be reached at [email protected]