Commissioners court meetings are held inside the Smith County Courthouse Annex in downtown Tyler.

With four in favor and one against, Smith County Commissioners adopted the fiscal year 2024 budget during their Tuesday meeting. Commissioners adopted the maintenance and operating (M&O) and debt service rate and ratified increased property tax revenue.

Pct. 1 Commissioner Pam Frederick, Pct. 2 Commissioner John Moore, Pct. 4 Commissioner Ralph Caraway Sr. and County Judge Neal Franklin voted in favor while Pct. 3 Commissioner Terry Phillips voted against the proposed budget.

“The dollar is worth a whole lot less than it was last year,” Phillips said. “In my opinion, this court made no attempt to lower the rollback rate in any manner. I can’t support this.”

The commissioners adopted the maintenance and operating tax rate at .294186. Phillips voted against the M&O tax rate. Commissioners unanimously adopted the debt service rate at .053078.

Commissioners also ratified increased property tax revenue by raising more than the previous year. Phillips voted against this.

The budget increases the actual tax rate by 1.7264 cents to total of 0.347264 cents per $100 valuation, according to the county. This adjustment is to address the voter approved tax increase for the successful courthouse and parking facility bond election.

“We’re taking in more revenue this year than we took in last year, so you have to ratify the receipt of that revenue,” County Auditor Ann Wilson said. “It was appraisals; it was a lot of things. It’s not only the tax rate, it’s the increased value, it’s the new property that came on the tax roll.”

With the tax rate increase, a person with a $200,000 home would see an increase of $34 per year on their tax bill.

Also, the court approved the proposed Smith County pay scales. Phillips voted against it.

Among the budget highlights are the 5% cost of living adjustment for all employees and elected officials.

“These are financially challenging times for everyone due to the inflation we currently face and have experienced over the last year … Our goal with a 5% COLA is to reward and retain our dedicated team members,” Franklin previously said.

Other highlights of the budget, according to the proposed budget information previously provided by the county, include offering overtime rather than compensatory time to help retain employees in the jail as it continues to face detention officer vacancies; keeping the tax rate increase down to approximately 1.7 cents this fiscal year by spreading the debt service increase over two years; road and bridge funding; utilizing America Rescue Plan Act (ARPA) funds to enhance service needs including 45 emergency vehicles; and courthouse security salary increases, making their salary now equal to patrol deputies.

Also at Tuesday’s meeting, commissioners voted to pursue the purchase of property located at 402, 405 and 411 E. Locust St., 213 N. Center Ave. and 302 and 306 Frank Ave. with a four-to-one vote.

Phillips said acquiring property with Smith County taxpayers’ dollars isn’t a good use of the funds and voted against the purchase.

“Just because we budgeted to buy property with no determined needs ahead of time that the property is going to be used for, I just don’t think it’s a wise expenditure,” Phillips said.

The goal behind purchasing this property is to create a county “campus” in which all the county offices would be located downtown, Franklin said. There is yet to be a plan for those properties, but the court is anticipating the need for future facilities and services.

There is a limited amount of downtown real estate, Moore said.

“Part of our role on the court is to look ahead and plan,” Moore said. “We are growing.”

Other business included:

The court also approved two road bores for service lines: County Road 246, with Jackson Water Supply Corporation, Precinct 3, and County Road 251, Wright City Water Supply, Precinct 2.

Fire Marshal Paul Findley updated the court on conditions in Smith County relating to the burn ban.

Gary Pinkerton, Smith County Jail Chief Deputy, updated the court on jail operations, inmate population, employee overtime and employee vacancies.