Two people addressed the Court during the public hearings on the proposed 2025 tax rate and the proposed fiscal year 2026 budget that were held at the beginning of the regular meeting of the Polk County Commissioners Court Tuesday.
Nina McAfee expressed concerns about the sheriff’s department compensation and the courthouse renovation expenditures and suggested a petition be filed to formally request a public committee to decide equitable salaries for the sheriff’s department. Keith Baxter expressed his concern for the people of county, most of whom he said are retired and on a fixed income. His suggestion was that the budget be sent back to every department to be reviewed to see what can be cut.
Following the public hearings, the Court approved an order setting elected officials salaries, expenses and allowances for fiscal year 2026; approved ratifying the property tax increase reflected in the proposed fiscal year 2026 budget to be adopted; adopted the fiscal year 2026 budget; approved an order setting the 2025 tax rate for Polk County for fiscal year 2026; and approve changes to the fiscal year 2026 pay scale.
The tax rate the Court approved is $0.598600 per $100 valuation. The no-new-revenue tax rate – $0.566070 per $100 valuation – is the tax rate for the 2025 tax year that will raise the same amount of property tax revenue for Polk County from the same properties in both the 2024 tax year and the 2025 tax year. The voter-approval tax rate – $0.598659 per $100 valuation – is the highest tax rate that Polk County may adopt without holding an election to seek voter approval of the rate.
The budget the Court approved will raise more total property taxes than last year’s budget by $2,181,931, or 7.99%, and of that amount, $843,237 is tax revenue to be raised from new property added to the tax roll this year.
The Court approved the following requests for capital purchases to be paid from the general fund balance and included on the fiscal year 2026 reimbursement resolution for year-end issuance of legally authorized debt: purchase and installation of generator by Total Energy Solutions Company at the Polk County Jail, not to exceed $750,000; purchase of jail transport 2025/26 Starcraft Allstar XL 40’ bus through Buy Board Purchasing Cooperative in the amount of $268,653; after-market equipment installed by Texas First Response Services on two leased vehicles for the sheriff's office in the amount of $55,869.93; after-market equipment installed by Texas First Response Services on two leased vehicles for the Precinct 2 and 3 constables in the amount of $46,397.30.
The Court approved the annual bids for the purchase of the following: Precinct 1 road materials; Precinct 2 road materials; Precinct 3 road materials; Precinct 4 road materials; the bulk purchase of limestone road base; tires; oil, grease, gasoline and diesel, pest control services and material hauling. However, the Court chose to rebid motor grader blades.
A request from Penwaugh Marina, located in Precinct 2, for exemption from the Polk County RV Park Regulations for the installation of electricity connections at existing sites was approved.
In personnel matters, the Court approved personnel action form requests submitted by department heads since the last meeting and approved two updates and one addition to Personnel Management System Book 1.
Fiscal year 2025 budget revisions and amendments, as presented by the county auditor’s office, were approved.
In old business, the Court approved the construction bids received on the General Land Office Community Development Block Grant Housing and Urban Development most impacted and distressed roads projects, as follows: GLO Contract No. 24-065-044-E536 and Contract No. 24-065-045-E537.
Items on the consent agenda included:
Pastor Kenneth Darden of Macedonia Missionary Baptist Church opened the meeting with prayer.
