Brazos County proposes 2026-27 tax rate with ceiling

Brazos County commissioners proposed a 2026-27 property tax rate of $0.448474 per $100 of taxable value, setting a ceiling for the rate they can consider when they adopt the budget in September.

The rate is not final. Commissioners approved it Aug. 18 as the maximum rate they could adopt, while leaving the door open to lowering it before the final vote.

What happened

The proposed rate comes after commissioners and county staff discussed several possible tax rates during a workshop Aug. 12.

County Auditor Marcy Turner said the county’s goal is to eventually have its ongoing maintenance and operations revenue cover its ongoing expenses without relying on the county’s fund balance to balance the budget.

Under the county’s long-term strategy, Turner said the fund balance would instead be used for special projects and one-time expenses, while debt would be used for capital projects.

The county currently has about $65 million in spendable general fund balance, after accounting for roughly $44 million committed to an emergency fund and $20 million committed to deferred maintenance.

Zooming in

Turner presented four tax rate scenarios, ranging from the no-new-revenue rate to the voter-approval rate.

At the no new revenue rate, the county would need about $18 million in fund balance this year and would not reach a point where ongoing revenue covers ongoing expenses until 2036 under the county’s projections.

At Precinct 2 Commissioner Chuck Konderla’s proposed maximum rate of $0.448474, the county would need about $7.8 million in fund balance this year and would reach that point in 2031.

What residents are saying

During public comment, residents pushed commissioners to consider the no-new-revenue rate and reduce spending instead of increasing the tax rate.

Precinct 4 resident Peter Michelena said the county should “tighten its belt” and build a budget around the no new revenue rate. He also questioned whether the county’s assumption of 2.5% annual growth in ongoing expenses accurately reflects recent spending increases.

Turner clarified the 2.5% assumption applies specifically to ongoing maintenance and operations expenses, excluding capital projects and one-time expenses.

Commissioners also discussed the county’s growth and changes in property values. The county added a “record” nearly $1.2 billion in new property valuations this year, according to Turner.

The vote

Commissioners ultimately voted to propose $0.448474 as a ceiling for the 2026 tax rate.

Precinct 3 Commissioner Fred Brown said he plans to continue pushing for the no-new-revenue rate, while Konderla emphasized the proposed figure was a ceiling and commissioners could still adopt a lower rate.

“I’m going to stick with the no new revenue rate, and I will this year, I will next year and I will the following year. We’ve got to learn to live within our means,” Brown said.

The proposed rate passed with Brown opposed and Precinct 1 Commissioner Bentley Nettles absent.

What’s next?

Brazos County said it will hold public hearings on the proposed budget and tax rate Sept. 1.

• 8:30 a.m.: Public hearing on the proposed $482.3 million county budget for fiscal year 2026-27
• 9:15 a.m.: Public hearing on the proposed tax rate
• 10 a.m.: Commissioners Court meeting, when commissioners plan to consider adopting the budget and tax rate

The $0.448474 rate is not the final rate. Commissioners can adopt that rate or go lower when they take the final vote Sept. 1.

Also on the agenda

During the Aug. 18 meeting, commissioners took action on a number of items, including:

• Tax agreement for RELLIS data center project: The court approved an updated tax agreement for a planned $700 million data and research center at Texas A&M-RELLIS. Under the 40-year agreement, the new managing company will pay 50% of its property taxes for the first 10 years. This is land that was previously not subject to county property taxes.
• County credit card limit increases: Commissioners approved raising the county’s overall U.S. Bank credit card limit to $500,000. Officials said the increase will help the county pay utility bills and other routine expenses more efficiently, including by allowing the county to earn rebates on large utility purchases.
• Constables propose career ladder: The four Brazos County constables’ offices presented a proposed career development ladder for their 22 deputy positions. The plan would create a clear path for deputies to advance based on factors such as education, years of service and law enforcement training.