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Home My WebLink About2025/08/20 Workshop Session 9:00 AM FILED FOR RECORD DATE d/ `7 /aas g AT 14;OD O'CLOCK M 4, KAREN MCQUEEN BRAZOS OUTY CLERK By A.!` ...47. . :�e�'�! BRAZOS COUNTY BRYAN, TEXAS NOTICE OF MEETING AND AGENDA WORKSHOP SESSION BRAZOS COUNTY COMMISSIONERS COURT BRAZOS COUNTY COMMISSIONERS WILL MEET IN A WORKSHOP SESSION AS FOLLOWS: MEETING DATE: August 20, 2025 MEETING TIME: 9:00AM MEETING PLACE: Commissioners Courtroom of the Brazos County Administration Building, 200 S. Texas Avenue, Suite 106, Bryan, TX 77803 1. Call to Order 2. Presentation and discussion of the FY 2025-2026 County Budget: • a. 2025 Tax Rate Options 3. Adjourn The Commissioners Courtroom of the Brazos County Administration Building,200 S.Texas Avenue,Suite 106, Bryan,TX 77803 is wheelchair accessible.Handicap parking spaces are available.Any request for sign interpretive services must be made two working days before the meeting.To make arrangements,please call(979)361-4102. 44, ,ti•, 7"« MINUTES AUGUST 20, 2025 BRAZOS COUNTY COMMISSIONERS COURT WORKSHOP SESSION 1. Call to Order A workshop session of the Commissioners' Court of Brazos County, Texas was held in the Brazos County Commissioners Courtroom in the Administration Building, 200 South Texas Avenue, in Bryan, Brazos County, Texas, beginning at 9:05 a.m. on Wednesday, August 20, 2025 with the following members of the Court present: Kyle Kacal, Acting County Judge, Presiding; Bentley Nettles, Commissioner of Precinct 1; Chuck Konderla, Commissioner of Precinct 2; Fred Brown, Commissioner of Precinct 3; Wanda J. Watson, Commissioner of Precinct 4; Karen McQueen, County Clerk. The attached sheets contain the names of the citizens and officials that were in attendance. 2. Presentation and discussion of the FY 2025-2026 County Budget: • a. 2025 Tax Rate Options Budget Officer Nina Payne provided a brief overview for the Workshop and then turned the floor over to First Assistant Auditor Marci Tuner. Ms. Turner presented the General Fund Balance. Ms. Payne then gave an overview of the General Fund. The estimated unreserved, uncommitted fund balance at September 30, 2025 is $110,394,765. She added that $15,097,591 is needed to balance the FY25-26 Budget. Ms. Turner followed with the Tax Rate Option presentation. Ms. Turner discussed the County's prior Tax Rate Trends and establishing a Tax Rate Strategy. Ms. Turner then entered into discussion with the Court regarding issues within the Appraisal District that have subsequently limited the County's tax rate options. The Court expressed frustration in the actions of the Appraisal District. Ms. Payne stated that this is the final workshop for the Fiscal Year 2026 Budget Process. She plans to propose the budget on August 26, 2025 and any changes that the Court wishes to make after the adoption process must be submitted to Ms. Payne in writing by Friday,August 29, 2025 to be voted on at the Budget Adoption. The Fiscal Year 2026 Budget Adoption is scheduled to take place during the Commissioners Court meeting on September 9, 2025. A copy of the presentation and backup documents is attached. 3. Adjourn Jude Kacal announced the Workshop adjourned at 10:21 a.m. .:....... dl = 3 OF The foregoing minutes of the Workshop Session held August 20th,2025,have been examined and are approved in open Court this 28th day of October 2025,in Bryan, Brazos unty, Texas. Kyle o Ben le Nettles Acting ounty Judge Commissioner, Precinct 1 Chuck Konderla Fred Brown Commissioner, Precinct 2 Commissioner, Precinct 3 PC)VCDOrrt- Wanda J. Watson Commissioner, Precinct 4 Attest: Karen cQueen County Clerk Pg of 3 BRAZOS COUNTY COMMISSIONER' S COURT O DAY OF u , 20 023 q'co iP , Alop Name Organization (PLE SE PRINT) (PLEASE PRINT) Ofinnq &IMO UCArt , Oce-V:a AI t ,_E- -- istA i/V\ 9Va ad- . L ki Psh ti e- e21-e.vc-- ew (o cArlc's Jot_ E„41,,, gezr I`*a S L3 (-1 g e-�- eecryck Mix! LE>tia actT v &v..e.rttoco 0_)\-f/y..)k .6 di 1 Pg 9--of BRAZOS COUNTY COMMISSIONER' S COURT 0_,n44A- DAY OF r+ , 20 5 OD /PM, Wor K-5kop Name Organization (PLEASE PRINT) (PLEASE PRINT) rtfreyiu �c K%-0c 63 `7M 3 I .()a-(10,0 Ofl 60(1 gfi SalaZAtr- 45ADA-fiaJd- Cri St, d.,. v 1 c,=-r .1 Tr—Ce/L44‘etvu2_ /6ev.,4 g_d, 6 CCijit4 64- P2o�&-c r /E.,�p� ��Lse.a�,v.✓L _ /1'I4W46*-N(�:NT Pg of 3 BRAZOS COUNTY COMMISSIONER' S COURT a DAY OF Nqus+ , 20Q-5 - C � PM, l or kskacps Name Organization (PLEASE PRINT) (PLEASE PRINT) ikkAtV() on.ittItt co -1‘44./ Qt,tat\A- Lsw_ C N't E O, :kh us M,ypt iSs,*. BRAZOS COUNTY BRYAN, TEXAS )EPARTMENT: NUMBER: )ATE OF COURT MEETING: 8/20/2025 TEM: Presentation and discussion of the FY 2025-2026 County Budget: • a. 2025 Tax Rate Options -O. Commissioners Court )ATE: 08/06/2025 .ISCAL IMPACT: False UDGETED: False )OLLAR AMOUNT: $0.00 • / . • mu_ August 20 , 2025 sk,,,,,,.. N , Ad Valorem Tax Revenues ....,,s,„:„..,,,,,,,..0, ,„\\N„...,, .*:::::„,„,\:,:::::;: :::::„::,..i:,:-::::;:...;:::-.;',.\%_°;:.:::\:;:NN:::',;-.3-::\:1 Ad Valorem Tax Revenues = Tax Rate x Appraised Value Tax Rate set by Commissioners Court , , . Appraised Value set by Brazos Central Appraisal District — a snapshot of the Appraised Value as of a certain date — usually around July 25th. Total Appraised Values change .-. = -= on a daily basis. - ` Brazos Central Appraisal District is an independent ~ - organization separate from Brazos County (the political subdivision and administration unit of the state of Texas ) . �` ' z, -. { Ad Valorem Tax Terms No New Revenue Rate ( NNR ) — the tax rate that raises roughly the same revenue as the previous year on properties taxed in both years Voter Approved Rate (VAR ) — the highest tax rate a local taxing unit can adopt without needing voter approval M &O Rate — The portion of the tax rate designated for maintenance and operations - this tax revenue goes into the general fund l &S Rate/Debt Rate — The portion of the tax rate designated for the payment of interest and principal on outstanding debt 3 ,. my w � R } a , m No New Revenue (NNR) 1 ,_,._...,-,,w,.,rf;..c;,frf,i:,:t, Tax Rate Math P il' ,-,-....„ --4,-..,,i,„ 4'1,1''4'1;,-...., ,-,,,w,,,c„,,,.,,%174.2ri,''';'7,:t:.;-*,- saN ±;s F • Recalculate the Prior Year Appraised Value. Why'? What impacts it'? . • Changes to Prior Year Tax Ceilings (Disabled and Over 65) • Prior Year Value Loss through Litigation • Prior Year Estimated Value Loss through ARB Disputes • Changes to Prior Year Exemptions • Recalculate the Prior Year Tax Levy. Why? What impacts it? • Refunded Taxes from Prior Year • Recalculated Prior Year Appraised Value (See above) • Recalculated Prior Year Tax Levy = (Current Year Appraised Value less new improvements and new personal property) = NNR Rate 4 _ .,. Voter Approved Rate (VAR) , ,,, „, .._ ,.Tax Rate Math ......... .. . - ,.. ._,_ ,..,,_,,,,.. • Calculate the Current Year No New Revenue M&O Rate. What impacts it? ... _. ,. ._ • Prior Year Adjusted Taxable Value • Refunded Taxes from Prior Year ` � • Add Rate Adjustments for State Mandates. ® Housing state criminals, indigent defense, indigent health care. FY26 = .004355 • Take the Result and increase by 3.5% • Add the Current Year Debt Rate • Add the Unused Increment Rate. FY 26 = .017176 = VAR Rate Brazos County Tax Rate Trends 0.550000 0.450000 0350000 FY22 FY23 FY24 FY25 FY26 mosimm No-Nev-Revenue Rate —s Adopted Rate Voter-Approval Rate City of Bryan Tax Rate Trends 0.750000 0300000 0.650000 0.600000 0.550000 0.500000 FY22 FY23 FY24 FY25 FY26 ammissoNo-New-Revenue Rate Adopted Rate - a �—Vot r-A ro t Rate 3� Col - t Trends 0.s 5000 0.53o000 , .s1 .0 � . . ,...� �... ��w� �n,��., ...w ��, :�_�..�a.� _F ,..� ..�, , �._ . 700 . sc . ,.__. # FY22 F2 FY2 FY25 FY26 xa, No-New-Revenue - e4ve s � at � � tr.4m .` cfir_Approval Rate , Brazes County Net Taxable Vatue 35 0 30 25 20 15 10 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 Vim " Brazos County Prior Year Value Noss 13} 0 co 120 110 90 100 70 40 60 50 3 €0 20 10 FY22 FY23 FY24 Taxes Refunded for Years Preceding Prior Year 1,404),GO° 1,200,000 ry 1� 110,1X0 8()),000 600,000 2 ,0 FY22 FY23 FY24 FY25 FY26 FY2. 6 Tax Rates No New Revenue Rate = 387683 Voter Approval Tax Rate = 423059 Debt Rate = . 030246 12 • ax Rate Strategy the budget Tax Rate is more than balancingfor Setting a9 next year. An optimal tax rate strategy • navigates the current state legislative climate and sets a long -term tax strategy where fund balance is used fora , long -term projects and/or one-time charges , • sets a tax rate that covers ongoing M &O expenses , • and in the future , considers debt to fund capital projects . t » _ 74;, r :.Mw•'M pus: sw..a r t,. *477"a-ate a ,r +d �,*r: 47.T^".; �z r 7-7 an � Thank ,g� z Brazos County,Texas Analysis of Possible Tax Rates Fiscal Year 25-26 NNR=No New Revenue Rate VAR=Voter Approval Rate General Fund Debt Service Tax Year Appraised Value M&O Tax Rate l&S Tax Rate Total Tax Rate Revenue at 98% at 98%Collection Rate Adopted for 2024 $ 28,328,425,403 0.381834 0.037866 0.4197 $ 115,193,285 $ 10,512,305 3"�� is T*+'a,., sue- ) _ ` .3•^ -r*. .�..� `ra ti. 1. Total General Fund Revenue at 98% Increase in Revenue Over %Inc M&O %Inc Total Tax Year Appraised Value M&OTaxRate I&S Tax Rate Total Tax Rate Collection Rate TaxYear2023 rate/NNR %Inc M&O/LY Rate/LY NNR 2025 $ 30,154,970,897 $ 0.357437 $ 0.030246 0.387683 $ 115,832,780 $ 639,495 -6.39% -7.63% $ 30,154,970,897 0.360000 0.030246 0.390246 $ 116,590,195 $ 1,396,909 0.72% -5.72% -7.02% $ 30,154,970,897 0.362500 0.030246 0.392746 $ 117,328,991 $ 2,135,706 0.69% -5.06% -6.42% $ 30,154,970,897 0.365000 0.030246 0.395246 $ 118,067,788 $ 2,874,503 2.12% -4.41% -5.83% $ 30,154,970,897 0.367500 0.030246 0.397746 $ 118,806,585 $ 3,613,299 2.82% -3.75% -5.23% $ 30,154,970,897 0.370000 0.030246 0.400246 $ 119,545,382 $ 4,352,096 3.51% -3.10% -4.64% $ 30,154,970,897 0.372500 0.030246 0.402746 $ 120,284,178 $ 5,090,893 4.21% -2.44% -4.04% $ 30,154,970,897 0.375000 0.030246 0.405246 $ 121,022,975 $ 5,829,690 4.91% -1.79% -3.44% $ 30,154,970,897 0.375637 0.030246 0.405883 $ 121,211,221 $ 6,017,935 5.09% -1.62% -3.29% $ 30,154,970,897 0.377500 0.030246 0.407746 $ 121,761,772 $ 6,568,487 5.61% -1.14% -2.85% FY24 Adopted Rate a --,- $ ' 30,154,970,897 0.379454 0:030246 0.409700 $ ' 122,339,216 $ 7,145,930 6,16°/a -0.62% -2.38% $ 30,154,970,897 0.380000 0.030246 0.410246 $ 122,500,569 $ 7,307,283 6.31% -0.48% -2.25% $ 30,154,970,897 0.382500 0.030246 0.412746 $ 123,239,366 $ 8,046,080 7.01% 0.17% -1.66% $ 30,154,970,897 0.385000 0.030246 0.415246 $ 123,978,162 $ 8,784,877 7.71% 0.83% -1.06% $ 30,154,970,897 0.387500 0.030246 0.417746 $ 124,716,959 $ 9,523,674 8.41% 1.48% -0.47% FY25 Adopted Rate $ 30,154,970,897 0.381834 0.037866 0.419700 $ 123,042,550 $ 7,849,265 6.83% 0.00% 0.00% $ 30,154,970,897 0.390000 0.030246 0.420246 $ 125,455,756 $ 10,262,470 9.11% 2.14% 0.13% $ 30,154,970,897 0.392500 0.030246 0.422746 $ 126,194,553 $ 11,001,267 9.81% 2.79% 0.73% VAR adj for sales tax&unused increment $ 30,154,970,897 0.392813 0.030246 0.423059 $ 126,287,050 $ 11,093,765 9.90% 2.88% 0.80% 2025 unused incremental rate is 0.017176 Brazos County,Texas Summary of Proposed Budget M&O Only,NNR Rate For the Year Ended September 30,2026 Proposed Estimated Estimated Estimated Estimated Estimated Estimated Estimated Revenues-General Fund 25-26 26-27 27-28 28-29 29-30 30-31 31-32 32-33 Taxes - - - - - - - Ad Valorem(incl 381/Delinquent/P&I) 115,314,200 117,814,200 120,314,200 122,814,200 125,314,200 127,814,200 130,314,200 132,814,200 Pending Voter Approval for Business Personal Exemption (3,940,743) (3,940,743) (3,940,743) (3,940,743) (3,940,743) (3,940,743) (3,940,743) Sales Tax 25,810,000 26,455,250 27,116,631 27,794,547 28,489,411 29,201,646 29,931,687 30,679,979 Mixed Drink Tax 1,350,000 1,383,750 1,418,344 1,453,802 1,490,147 1,527,401 1,565,586 1,604,726 Charges for Services 13,835,017 14,180,892 14,535,415 14,898,800 15,271,270 15,653,052 16,044,378 16,445,488 Interest 7,200,000 7,380,000 7,564,500 7,753,613 7,947,453 8,146,139 8,349,793 8,558,537 Other Revenues 1,069,200 1,095,930 1,123,328 1,151,411 1,180,197 1,209,702 1,239,944 1,270,943 Reserves 11,712,046 11,712,046 11,712,046 11,712,046 11,712,046 11,712,046 11,712,046 11,712,046 Intergovernmental 821,080 841,607 862,647 884,213 906,319 928,977 952,201 976,006 Other Financing Sources(Transfers) 210,000 215,250 220,631 226,147 231,801 237,596 243,536 249,624 Total Revenues-General Fund $ 177,321,543 $ 177,138,183 $ 180,926,999 $ 184,748,037 $ 188,602,100 $ 192,490,015 $ 196,412,628 $ 200,370,806 Expenditures-General Fund Maintenance&Operations Expenditures(Less One-Times) 187,697,393 192,389,828 197,199,574 202,129,563 207,182,802 212,362,372 217,671,431 223,113,217 Ongoing Transfers(Juvenile,TIDC) 1,879,175 1,926,154 1,974,308 2,023,666 2,074,258 2,126,114 2,179,267 2,233,749 ME Office(Operations only,No Salaries) 638,255 654,211 670,566 687,330 704,514 722,127 740,180 ME Salaries 101 North(Operations only) 164,155 336,515 344,928 353,551 362,390 371,450 380,736 Total Expenditures-General Fund $ 189,576,568 $ 195,118,392 $ 200,164,608 $ 205,168,723 $ 210,297,941 $ 215,555,390 $ 220,944,275 $ 226,467,881 Revenues Less Expenditures(Deficit) $ (12,255,025) $ (17,980,209) $ (19,237,609) $ (20,420,686) $ (21,695,841) $ (23,065,375) $ (24,531,647) $ (26,097,075) Cumulative Reduction in Fund Balance $ (12,255,025) $ (30,235,234) $ (49,472,843) $ (69,893,529) $ (91,589,370) $ (114,654,745) $ (139,186,391) $ (165,283,467) F:\Budget\25-26 Budget\Tax Rate Discussion 8/19/2025 Brazos County,Texas Summary of Proposed Budget M&O Only,VAR Rate For the Year Ended September 30,2026 Proposed Estimated Estimated Estimated Estimated Estimated Estimated Estimated Revenues-General Fund 25-26 26-27 27-28 28-29 29-30 30-31 31-32 32-33 Taxes - - - - - - - Ad Valorem(incl 381/Delinquent/P&I) 125,792,050 131,499,351 137,349,335 143,345,568 149,491,708 155,791,500 162,248,788 168,867,508 Pending Voter Approval for Business Personal Exemption (3,940,743) (4,039,261) (4,140,243) (4,243,749) (4,349,843) (4,458,589) (4,570,054) Sales Tax 25,810,000 26,455,250 27,116,631 27,794,547 28,489,411 29,201,646 29,931,687 30,679,979 Mixed Drink Tax 1,350,000 1,383,750 1,418,344 1,453,802 1,490,147 1,527,401 1,565,586 1,604,726 Charges for Services 13,835,017 14,180,892 14,535,415 14,898,800 15,271,270 15,653,052 16,044,378 16,445,488 Interest 7,200,000 7,380,000 7,564,500 7,753,613 7,947,453 8,146,139 8,349,793 8,558,537 Other Revenues 1,069,200 1,095,930 1,123,328 1,151,411 1,180,197 1,209,702 1,239,944 1,270,943 Reserves 11,712,046 11,712,046 11,712,046 11,712,046 11,712,046 11,712,046 11,712,046 11,712,046 Intergovernmental 821,080 841,607 862,647 884,213 906,319 928,977 952,201 976,006 Other Financing Sources(Transfers) 210,000 215,250 220,631 226,147 231,801 237,596 243,536 249,624 Total Revenues-General Fund $ 187,799,393 $ 190,823,334 $ 197,863,616 $ 205,079,905 $ 212,476,602 $ 220,058,216 $ 227,829,370 $ 235,794,803 Expenditures-General Fund Maintenance&Operations Expenditures(Less One-Times) 187,697,393 192,389,828 197,199,574 202,129,563 207,182,802 212,362,372 217,671,431 223,113,217 Ongoing Transfers(Juvenile,TIDC) 1,879,175 1,926,154 1,974,308 2,023,666 2,074,258 2,126,114 2,179,267 2,233,749 ME Office(Operations only,No Salaries) 638,255 654,211 670,566 687,330 704,514 722,127 740,180 ME Salaries 101 North(Operations only) 164,155 336,515 344,928 353,551 362,390 371,450 380,736 Total Expenditures-General Fund $ 189,576,568 $ 195,118,392 $ 200,164,608 $ 205,168,723 $ 210,297,941 $ 215,555,390 $ 220,944,275 $ 226,467,881 Revenues Less Expenditures(Deficit) $ (1,777,175) $ (4,295,058) $ (2,300,992) $ (88,818) $ 2,178,660 $ 4,502,826 $ 6,885,095 $ 9,326,921 Cumulative Reduction in Fund Balance $ (1,777,175) $ (6,072,233) $ (8,373,225) $ (8,462,043) $ (6,283,383) $ (1,780,557) $ 5,104,538 $ 14,431,460 Brazos County,Texas Summary of Proposed Budget M&O Only,FY25 Rate For the Year Ended September 30,2026 Proposed Estimated Estimated Estimated Estimated Estimated Estimated Estimated Revenues-General Fund 25-26 26-27 27-28 28-29 29-30 30-31 31-32 32-33 Taxes - - - - - - Ad Valorem(incl 381/Delinquent/P&I) 122,547,550 128,173,739 133,940,582 139,851,597 145,910,387 152,120,646 158,486,163 165,010,817 Pending Voter Approval for Business Personal Exemption (3,940,743) (4,039,261) (4,140,243) (4,243,749) (4,349,843) (4,458,589) (4,570,054) Sales Tax 25,810,000 26,455,250 27,116,631 27,794,547 28,489,411 29,201,646 29,931,687 30,679,979 Mixed Drink Tax 1,350,000 1,383,750 1,418,344 1,453,802 1,490,147 1,527,401 1,565,586 1,604,726 Charges for Services 13,835,017 14,180,892 14,535,415 14,898,800 15,271,270 15,653,052 16,044,378 16,445,488 Interest 7,200,000 7,380,000 7,564,500 7,753,613 7,947,453 8,146,139 8,349,793 8,558,537 Other Revenues 1,069,200 1,095,930 1,123,328 1,151,411 1,180,197 1,209,702 1,239,944 1,270,943 Reserves 11,712,046 11,712,046 11,712,046 11,712,046 11,712,046 11,712,046 11,712,046 11,712,046 Intergovernmental 821,080 841,607 862,647 884,213 906,319 928,977 952,201 976,006 Other Financing Sources(Transfers) 210,000 215,250 220,631 226,147 231,801 237,596 243,536 249,624 Total Revenues-General Fund $ 184,554,893 $ 187,497,721 $ 194,454,863 $ 201,585,934 $ 208,895,281 5 216,387,362 $ 224,066,745 $ 231,938,112 Expenditures-General Fund Maintenance&Operations Expenditures(Less One-Times) 187,697,393 192,389,828 197,199,574 202,129,563 207,182,802 212,362,372 217,671,431 223,113,217 Ongoing Transfers(Juvenile,TIDC) 1,879,175 1,926,154 1,974,308 2,023,666 2,074,258 2,126,114 2,179,267 2,233,749 ME Office(Operations only,No Salaries) 638,255 654,211 670,566 687,330 704,514 722,127 740,180 ME Salaries 101 North(Operations only) 164,155 336,515 344,928 353,551 362,390 371,450 380,736 Total Expenditures-General Fund $ 189,576,568 $ 195,118,392 $ 200,164,608 $ 205,168,723 $ 210,297,941 $ 215,555,390 $ 220,944,275 $ 226,467,881 Revenues Less Expenditures(Deficit) $ (5,021,675) $ (7,620,671) $ (5,709,745) $ (3,582,790) $ (1,402,661) $ 831,972 $ 3,122,470 $ 5,470,231 Cumulative Reduction in Fund Balance $ (5,021,675) $ (12,642,346) $ (18,352,091) $ (21,934,880) $ (23,337,541) $ (22,505,569) $ (19,383,099) $ (13,912,868) Brazos County,Texas Summary of Proposed Budget M&O Only,FY24 Rate For the Year Ended September 30,2026 Proposed Estimated Estimated Estimated Estimated Estimated Estimated Estimated Revenues-General Fund 25-26 26-27 27-28 28-29 29-30 30-31 31-32 32-33 Taxes - - - - - - - Ad Valorem(incl 381/Delinquent/P&l) 121,844,216 127,452,821 133,201,642 139,094,183 145,134,038 151,324,888 157,670,511 164,174,773 Pending Voter Approval for Business Personal Exemption (3,940,743) (4,039,261) (4,140,243) (4,243,749) (4,349,843) (4,458,589) (4,570,054) Sales Tax 25,810,000 26,455,250 27,116,631 27,794,547 28,489,411 29,201,646 29,931,687 30,679,979 Mixed Drink Tax 1,350,000 1,383,750 1,418,344 1,453,802 1,490,147 1,527,401 1,565,586 1,604,726 Charges for Services 13,835,017 14,180,892 14,535,415 14,898,800 15,271,270 15,653,052 16,044,378 16,445,488 Interest 7,200,000 7,380,000 7,564,500 7,753,613 7,947,453 8,146,139 8,349,793 8,558,537 Other Revenues 1,069,200 1,095,930 1,123,328 1,151,411 1,180,197 1,209,702 1,239,944 1,270,943 Reserves 11,712,046 11,712,046 11,712,046 11,712,046 11,712,046 11,712,046 11,712,046 11,712,046 Intergovernmental 821,080 841,607 862,647 884,213 906,319 928,977 952,201 976,006 Other Financing Sources(Transfers) 210,000 215,250 220,631 226,147 231,801 237,596 243,536 249,624 Total Revenues-General Fund $ 183,851,559 $ 186,776,804 $ 193,715,923 $ 200,828,520 $ 208,118,932 $ 215,591,604 $ 223,251,093 $ 231,102,069 Expenditures-General Fund Maintenance&Operations Expenditures(Less One-Times) 187,697,393 192,389,828 197,199,574 202,129,563 207,182,802 212,362,372 217,671,431 223,113,217 Ongoing Transfers(Juvenile,TIDC) 1,879,175 1,926,154 1,974,308 2,023,666 2,074,258 2,126,114 2,179,267 2,233,749 ME Office(Operations only,No Salaries) 638,255 654,211 670,566 687,330 704,514 722,127 740,180 ME Salaries 101 North(Operations only) 164,155 336,515 344,928 353,551 362,390 371,450 380,736 Total Expenditures-General Fund $ 189,576,568 $ 195,118,392 $ 200,164,608 $ 205,168,723 $ 210,297,941 $ 215,555,390 $ 220,944,275 $ 226,467,881 Revenues Less Expenditures(Deficit) $ (5,725,009) $ (8,341,588) $ (6,448,685) $ (4,340,203) $ (2,179,010) $ 36,214 $ 2,306,818 $ 4,634,187 Cumulative Reduction in Fund Balance $ (5,725,009) $ (14,066,597) $ (20,515,282) $ (24,855,486) $ (27,034,495) $ (26,998,281) $ (24,691,463) $ (20,057,276) Tax Year 2025 Possible Tax Rates Avg Home 2024 2025 2025 with HS Current Proposed Annual Monthly Proposed Exemption County Taxes County Taxes Variance Variance County Tax Rate $372,326 $1,563 $0.419700 2024 Tax Rate $394,931 $1,531 921 ''S2.66) $0.387683 $ 639,495 $394,931 $1,541 _2 f.80 ($1.82) $0.390246 $ 1,396,909 $394,931 $1,551 `411.92 ($0.99) $0.392746 $ 2,135,706 $394,931 $1,561 $ 05; (SO 7, $0.395246 $ 2,874,503 $394,931 $1,571 $7.82 $0.65 $0.397746 $ 3,613,299 $394,931 $1,581 $17.70 $1.47 $0.400246 $ 4,352,096 $394,931 $1,591 $27.57 $2.30 $0.402746 $ 5,090,893 $394,931 $1,600 $37.44 $3.12 $0.405246 $ 5,829,690 $394,931 $1,603 $39.95 $3.33 $0.405882 $ 6,017,395 $394,931 $1,610 $47.32 $3.94 $0.407746 $ 6,568,487 $394,931 $1,620 $57.19 $4.77 $0.410246 $ 7,307,283 $394,931 $1,630 $67.06 $5.59 $0.412746 $ 8,046,080 $394,931 $1,640 $76.94 $6.41 $0.415246 $ 8,784,877 $394,931 $1,650 $86.81 $7.23 $0.417746 $ 9,523,674 $394,931 $1,658 $94.53 $7.88 $0.419700 2024 Tax Rate $ 7,849,265 $394,931 $1,660 $96.68 $8.06 $0.420246 $ 10,262,470 $394,931 $1,670 $106.56 $8.88 $0.422746 $ 11,001,267 $394,931 $1,671 $107.79 $8.98 $0.423059 $ 11,093,765 F:\1 -Budget Prep\2026 Budget\Tax Rate\FY 26 15 Year Tax History and Avg Home Values 8/19/2025 BRAZOS COUNTY,TEXAS GENERAL FUND ANTICIPATED UNRESERVED FUND BALANCE For The Year Ending September 30,2025 Fund Balance at September 30,2024(audited) $ 173,002,435 Reserved Balances: Nonspendable Fund Balances: For Prepaid Expenditures 1,661,506 For Inventories 1,287,892 (2,949,398) Restricted Fund Balances: For Pre-Trial Bond Program 488,452 For Pre-Trial Intervention For Vital Statistics 69,686 For Title IV-E Programs 31,028 For Family Protection Services For Court Facility 72,840 For ARPA Revenue Replacement 500,000 (1,162,006) Committed Emergency Fund Balance (36,083,209) Unreserved,Uncommitted Fund balance at September 30,2025 $ 132,807,822 Change in Committed Emergency Fund based on FY24 Actual Revenues $ (3,917,235) For The Year Ending September 30,2025 Estimated Revenues(see notes) $ 165,905,606 Estimated Expenditures(see notes) (184,401,428) Estimated Unreserved,Uncommitted Fund Balance at September 30,2025 110,394,765 Notes: Estimated Revenues is the amount budgeted for revenues less budgeted use of fund balance, less indigent assigned fund balance,less assigned contingency reserve. Estimated Expenditures are 95%of the budgeted expenditures after deducting unused transfers(to Capital Projects, CO Issue 2023,and Grants Fund),unused Indigent Health Expenditures,unused Contingency and estimated Road&Bridge Repairs/Capital Outlay Rolled Expenditures. Brazos County,Texas Summary of Proposed Budget For the Year Ended September 30,2026 Budgeted Budgeted Budgeted Proposed Revenues-General Fund 22-23 23-24 24-25 25-26 Difference Taxes 127,148,000 134,330,000 139,852,629 142,474,200 2,621,571 Charges for Services 11,771,570 11,221,037 13,624,275 13,835,017 210,742 Interest 2,440,000 5,780,000 10,275,000 7,200,000 (3,075,000) Other Revenues 1,698,700 961,750 1,086,700 1,069,200 (17,500) Reserves 51,760,370 44,859,588 101,741,160 89,348,127 (12,393,033) Intergovernmental 8,916,000 836,002 857,002 821,080 (35,922) Other Financing Sources(Transfers) 210,000 210,000 210,000 210,000 - Total Revenues-General Fund $ 203,944,640 $ 198,198,377 $ 267,646,766 $ 254,957,624 (12,689,142) Expenditures-General Fund General Government 63,866,898 50,788,681 63,185,025 54,927,132 (8,257,893) Justice System 27,960,206 29,286,809 32,127,628 33,613,506 1,485,878 Law Enforcement 31,181,563 35,368,643 39,435,926 42,679,952 3,244,026 Juvenile Services 9,110,833 8,247,455 8,727,928 8,990,592 262,664 Public Transportation 36,430,437 36,615,545 29,776,119 28,253,699 (1,522,420) Public Health 7,790,694 9,261,888 9,646,541 6,294,161 (3,352,380) Human Services 5,680,474 6,995,082 7,454,831 17,660,092 10,205,261 Other Financing Uses(Transfers) 21,923,535 21,634,274 77,292,768 77,636,081 343,313 Total Expenditures-General Fund $ 203,944,640 $ 198,198,377 $ 267,646,766 $ 270,055,215 2,408,449 Revenues Less Expenditures(Deficit) $ - $ - $ - $ (15,097,591) $ (15,097,591) Expenditure Budget:(Increase to Expenditures) $ 88,931,448 4%COLA for majority of County Employees 2,509,590 Benefit Increase due to COLA 830,727 Accrued Salary&Benefits for 2 day 314,220 Position Reclassifications,Deletions,Salary adjustments 288,418 Increase to Community Support 969,378 Axon Contract-Additional 1,171,927 Departmental Increase(Operations) 4,754,102 New One-Time Only and Non-Capital Projects 4,721,741 Decreased Indigent Health Care (4,264,736) Transfer to Grant Fund(Juvenile,Human Trafficking,TIDC) 2,033,115 Transfer the ARPA Fund(Medical Examiner Building) 470,000 Transfer to Certificates of Obligation 2020-Ferril Creek Road 731,729 Transfer to Off System Road Bond-Old Reliance Rd 135,000 Transfer to Certificates of Obligations 2023-101 North 60,040,000 Transfer to General Fund Capital 14,226,237 F:\1-Budget Prep\2026 Budget\Working Budget 2026 8.18.25 8/20/2025 Brazos County,Texas Summary of Proposed Budget For the Year Ended September 30,2026 Total of New Positions Prioritized-#1(In the Proposed Budget) $ 763,643.00 New Positions(includes equipment and ongoing operations): ADA Coordinator-Risk Management 1 100,801 Project Coordinator-Project Management 1 119,325 Investigator Warrant Officer-County Attorney -1. (120,851) Deletion of Jail Medical Division -19 (1,362,981) Creation of Adult Correctional Medicine 22 1,964,739 Creation of Juvenile Correctional Medicine 1 126,548 Nurse-Juvenile -1 (115,112) Medicolegal Death Investigator(salary not funded) 1 17,058 Medicolegal Death Investigator(salary not funded) 1 17,058 Forensic Lab Technician(salary not funded) 1 17,058 7 Total $ 89,695,091 F:\1-Budget Prep\2026 Budget\Working Budget 2026 8.18.25 8/20/2025