Grayson County adopts fiscal 2026 budget, keeps tax rate at 0.3051; multiple routine contracts approved

The Grayson County Commissioners Court on Aug. 26 adopted the county's fiscal 2026 budget and approved a set of tax-rate measures while also signing off on several routine contracts and purchases.

County Judge (name not specified) told the court, "This budget shows a $1,300,000 deficit to the general fund," and said the budget keeps the same tax rate used the past three years, 0.3051 per $100 of valuation. "The tax rate was reduced over 30% over the last 7, year period," the judge added while summarizing comparisons to other Texas counties.

The budget approved by motion of Commissioner Arthur, seconded by Commissioner Wright, includes a 5% cost-of-living adjustment for county employees, an approximate 9% increase in employee and retiree health insurance costs, and several new or upgraded positions countywide including a magistrate judge, an auditor for the tax office, additional jail medical staff and other personnel changes. The judge said the budget assumes the county will add personnel "absolutely necessary for the jail expansion" if the jail project finishes and requires new hires.

Why it matters: The budget sets county spending priorities and affects local services, personnel and contracts for the coming fiscal year. The court's decision to hold the rate steady at 0.3051 means the county is not adopting a higher rate per $100 valuation, but the court also found the budget will raise more revenue from property taxes than last year because of increased property values on the rolls.

Key facts and context

- Adopted fiscal 2026 budget: motion by Commissioner Arthur; second by Commissioner Wright; motion passed. The judge reported a projected $1,300,000 deficit to the general fund in the budget document and noted historical underspending often improves the results. The budget keeps the county tax rate at 0.3051 per $100 of valuation.

- Property-tax change reflected in budget: the court approved a property-tax change that will raise $1,098,413 more revenue than last year (reported as 1.68% of the total property-tax amount). The judge also said $4,103,735 of the tax revenue would be from new property added to the tax roll this year.

- Maintenance & Operations (M&O) tax rate: the court adopted the M&O rate of 0.286903 per $100 of valuation.

- Interest & Sinking (I&S) tax rate: the court adopted the I&S rate of 0.018197 per $100 of valuation.

- Total tax rate and resolution: the court adopted the total tax rate 0.3051 and approved the 2025-26 tax-rate resolution.

Other approvals recorded at the meeting (votes noted as approved unless otherwise stated)

- Approval of minutes from the Aug. 19 meeting. - Consent-item approval: June 2025 monthly report from the tax assessor-collector. - Payment of bills and vendor authorizations listed on the agenda, including multiple equipment purchases (RDO Equipment payments and Atmax equipment) and a large pass-through payment to the State Comptroller for the Health Department Local Provider Participation Fund (the transcript lists $7,073,049.34). - Authorization for the county judge to sign juvenile-services contracts with multiple counties to permit use of Grayson County juvenile facilities. - Appointment of election judges and alternates for the Sept. 1, 2025'Aug. 31, 2026 term based on party-submitted lists. - Award of a bid for a security fence for the Community Supervision and Corrections Department to Allied Fence. - Several subdivision actions: replat approvals (Heritage Estates Lots 15R & 16R; Boot Hill Estates phase 2 lots; Short Plunkett Cedar Road addition Phase 4) and approval of a developer's contract and right-of-way permit for two 48-inch culverts along Old Sanborn Ranch Road.

What was not decided: The court entered executive session pursuant to Texas Government Code Section 551.071 to consult with counsel and, on returning to open session, announced there was no action to be taken on items discussed in executive session.

Votes at a glance (selected items recorded in the meeting)

- Adopt fiscal 2026 budget: Approved (motion by Commissioner Arthur; second by Commissioner Wright). - Approve property tax increase reflected in the budget (amount reported as $1,098,413; 1.68%): Approved (motion by Commissioner Arthur; second by Commissioner Hartenberg). - Adopt proposed tax rates: M&O 0.286903, I&S 0.018197, total 0.3051 per $100 valuation: Approved. - Approve 2025-26 tax-rate resolution: Approved. - Authorize juvenile-services intercounty contracts: Approved. - Approve environmental health fee updates for the Health Department: Approved (see separate article). - Award bid 20205-16 for security fence (Allied Fence, $96,487): Approved. - Developer contract and right-of-way permit for two 48-inch culverts (Old Sanborn Ranch Road): Approved. - Replat and short-plat approvals listed on the agenda: Approved.

Ending

Court members thanked staff for the work on a large budget packet and noted continuing county priorities including jail expansion planning and road work. The court adjourned after confirming no action was required following executive session.