{"about":"Smith County, Texas 2026 budget, compiled by County Commons (independent, nonpartisan; not a government website). Every amount cites its source document and page.","page":"https://smithtx.countycommons.us/budget","meta":{"document":"Smith County FY2026-27 Budget (posted as the “FY 2027 Proposed Budget,” version Aug 30, 2026)","title":"Smith County — the money trail","grand_total":198056173,"year":2026,"note":"Texas counties budget fund by fund. This is the county’s own “Total All Funds” for the year that began October 1, 2026 (p. 21) — every fund it appropriates, not counting a $6 million transfer to the employee health-insurance fund. The Commissioners Court adopted the budget and a tax rate of $0.374088 per $100 on September 15, 2026, by a 3–1 vote. The county’s website still posts the book titled “Proposed,” with the votes shown as “Pending” (Docket #1) — but its fund totals match news reports of the adopted budget to the dollar. The tax rate is levied on $33,211,827,069 of taxable value (p. 27). This budget raises $6,139,669 (5.77%) more property tax than last year. For context, each year’s budget cover states how much more property tax it raises than the year before: FY24 +20.01%, FY25 +12.09%, FY26 +7.22% (with the rate unchanged — rising values did it), and FY27 +5.77%."},"documents":[{"id":"smith-fy27-budget","jurisdiction":"smith-county","layer":"appropriation","year":2026,"status":"ingested","status_note":"Adopted Sept 15, 2026 (3–1). The posted file still says “Proposed” and shows votes as “Pending.”","amends":null,"docket_ref":1,"retrieved_at":"2026-09-26","sha256":"9f09c94c95fed4aca59e81a8915d52b24ea00d6f31ad7a6a7abe891cd9d37646","size_bytes":10439924,"local_file":"inbox/smithtx/smith-county-fy2027-proposed-budget.pdf","title":"Smith County FY2026-27 Budget (posted as “FY 2027 Proposed Budget”)","source_url":"https://portal.laserfiche.com/Portal/ElectronicFile.aspx?docid=10066&repo=r-927d42fb","source_note":"Linked from smith-county.com/502/Adopted-Budgets. Version date Aug 30, 2026; prepared by County Auditor Timothy Hollis. Fund recap p. 21; tax rates pp. 18, 27; debt schedule pp. 27–30; departments pp. 38–108."}],"verification":{"total_checks":10,"passed":10,"failed":0},"nodes":[{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":null,"code":"10","children_complete":false,"status":"sourced","note":"The county’s main operating fund — courts, the sheriff, the jail, and most offices. Paid for mostly by property tax: the General Fund’s share of the rate is $0.265117 per $100 (p. 27). Honest arithmetic: the 50 departments below, as printed on pages 38–88, add up to $120,711,947 — one dollar more than the $120,711,946 fund total the county prints on page 21. That $1 is rounding inside the county’s own book, so this fund is not marked as cross-footed to the dollar.","id":"general-fund","parent":null,"name":"General Fund","amount":120711946,"source":{"doc":"smith-fy27-budget","page":21}},{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":null,"code":"10-401","children_complete":false,"status":"sourced","note":"The county judge and four commissioners — the body that adopts this budget.","id":"gf-401","parent":"general-fund","name":"Commissioners Court","amount":787407,"source":{"doc":"smith-fy27-budget","page":38}},{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":null,"code":"10-402","children_complete":false,"status":"sourced","note":null,"id":"gf-402","parent":"general-fund","name":"Records 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Up from $16,563,550 adopted for FY26 (FY26 book, p. 62) — most of the jump is in the Labor Division.","id":"road-bridge","parent":null,"name":"Road & Bridge Fund","amount":25460736,"source":{"doc":"smith-fy27-budget","page":21}},{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":null,"code":null,"children_complete":false,"status":"sourced","note":null,"id":"rb-admin","parent":"road-bridge","name":"R & B Administrative","amount":1922168,"source":{"doc":"smith-fy27-budget","page":101}},{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":null,"code":null,"children_complete":false,"status":"sourced","note":null,"id":"rb-labor","parent":"road-bridge","name":"R & B Labor Division","amount":18960366,"source":{"doc":"smith-fy27-budget","page":102}},{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":null,"code":null,"children_complete":false,"status":"sourced","note":null,"id":"rb-equipment","parent":"road-bridge","name":"R & B Equipment Division","amount":4578202,"source":{"doc":"smith-fy27-budget","page":103}},{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":null,"code":null,"children_complete":true,"status":"sourced","note":"Juvenile detention and probation. It gets $5,700,000 moved in from other funds this year (p. 21).","id":"juvenile","parent":null,"name":"Juvenile General Fund","amount":6780461,"source":{"doc":"smith-fy27-budget","page":21}},{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":null,"code":null,"children_complete":false,"status":"sourced","note":"Up from $3,188,659 estimated for FY26 (same page).","id":"juv-detention","parent":"juvenile","name":"Juvenile Detention","amount":6727711,"source":{"doc":"smith-fy27-budget","page":107}},{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":null,"code":null,"children_complete":false,"status":"sourced","note":"Down from $3,346,331 estimated for FY26 (same page), while Detention roughly doubles. Together the two are close to last year’s total. The book does not say why the costs moved.","id":"juv-probation","parent":"juvenile","name":"Juvenile Probation","amount":52750,"source":{"doc":"smith-fy27-budget","page":108}},{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":2,"code":null,"children_complete":false,"status":"sourced","note":"This year’s payments on the county’s bonds, paid by the debt slice of the tax rate ($0.056471 per $100, p. 27). Behind it: $221,005,000 still owed as of Oct 1, 2026 (cover and p. 30). The biggest piece is the 2023 courthouse bonds — $145,355,000 still owed, paid through 2047–48 (p. 29) — from the $179 million courthouse and parking package voters approved in November 2022. The yearly payment rows add to the $221,005,000 exactly, with $125,301,169 of interest still to come; the per-bond subtotals printed in the schedule leave out each bond’s first-year payment (Docket #2).","id":"debt-service","parent":null,"name":"Debt Service Fund","amount":20010664,"source":{"doc":"smith-fy27-budget","page":21}},{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":null,"code":null,"children_complete":false,"status":"sourced","note":"Small funds with fees set aside by state law — courthouse security, the law library, court technology, records preservation, and others (from page 90 on). Not broken down line by line here yet.","id":"other-special","parent":null,"name":"Other Special Revenue Funds","amount":859767,"source":{"doc":"smith-fy27-budget","page":21}},{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":null,"code":null,"children_complete":true,"status":"sourced","note":"Money for buildings and roads, mostly bond money already borrowed plus a transfer from the General Fund.","id":"capital","parent":null,"name":"Capital Improvement Funds","amount":24232599,"source":{"doc":"smith-fy27-budget","page":21}},{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":null,"code":null,"children_complete":false,"status":"sourced","note":"Paid partly by its own $0.01 slice of the tax rate (p. 27).","id":"cap-facility","parent":"capital","name":"Facility Improvement Fund","amount":7199501,"source":{"doc":"smith-fy27-budget","page":93}},{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":null,"code":null,"children_complete":false,"status":"sourced","note":"Money from seven infrastructure bond series (2018–2025), spent as projects finish.","id":"cap-infrastructure","parent":"capital","name":"Infrastructure Funds, Series 2018–2025","amount":9659098,"source":{"doc":"smith-fy27-budget","page":21}},{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":null,"code":null,"children_complete":false,"status":"sourced","note":"What is left to spend on the new courthouse.","id":"cap-courthouse","parent":"capital","name":"Courthouse Construction Fund","amount":7289000,"source":{"doc":"smith-fy27-budget","page":105}},{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":null,"code":null,"children_complete":false,"status":"sourced","note":"Nothing budgeted to spend in FY27; $5,203,256 sits in the fund (p. 21).","id":"cap-parking","parent":"capital","name":"Parking Structure Construction Fund","amount":0,"source":{"doc":"smith-fy27-budget","page":21}},{"year":2026,"layer":"appropriation","section":"appropriations","docket_ref":null,"code":null,"children_complete":false,"status":"sourced","note":null,"id":"cap-jac","parent":"capital","name":"J/A/C Maintenance Fund","amount":85000,"source":{"doc":"smith-fy27-budget","page":106}}]}