The Polk County Commissioners Court approved a tax rate of $0.6300 per $100 valuation during its regular meeting Tuesday. The action followed public hearings on the proposed 2026 tax rate and the proposed fiscal year 2027 budget.
Though setting the 2026 tax rate for the county was a non-issue, action bogged down when it came time to approve the fiscal year 2027 budget and pay scale.
Precinct 4 Commissioner Jerry Cassity expressed his discomfort with the pay scale, commenting that he did not think it was done fairly. Precinct 2 Commissioner Mark DuBose agreed. Following additional discussion, the Court approved tabling action on the fiscal year 2027 budget and pay scale until the Aug. 25 meeting.
An order setting elected officials’ salaries, expenses and allowances for fiscal year 2027 was approved. The Court approved ratifying the property tax increase reflected in the proposed fiscal year 2027 budget to be adopted. Also approved was the capital purchase projection listing for the fiscal year 2027 budget.
An order authorizing the issuance of “Polk County, Texas Tax Notes, Series 2026,” levying a continuing direct annual ad valorem tax on all taxable property within the county to pay the principal of and interest on said notes and to create a sinking fund for the redemption thereof and the assessment and collection of such taxes was approved; as was the authorization of the sale thereof, enacting provisions incident and related to the issuance of said notes.
James Gilley Jr. with U.S. Capital Wealth Advisors LLC took bids for the sale of the county’s tax notes and received a total of nine bids. He said the best bid went to Brownstone Investments out of New York.
“We think this is a great result. Nine bids is a very strong result. Standard and Poor’s highlighted the very strong financial position of the county,” Gilley said, adding that the closing is scheduled to take place on Sept. 10. “I think this is an excellent result and I’d like to congratulate the county.”
A request from the county clerk to modify the previously approved capital purchase for cabinets and shelving for the land records office was approved. The modification is based on an updated proposal from Datum Storage Solutions and a new proposal from Southwest Filing & Storage, increasing the approved amount by $50,266.10 for a revised total of $119,782.10, to be funded from general fund reserves and reimbursed by 2026 Series Tax Notes.
The appointment of a scoring committee for the purpose of reviewing and rating proposals and qualifications received for debris removal was approved. It will include representatives from emergency management and grants and contracts, in addition to Precinct 4 Commissioner Jerry Cassity.
Though the Court was slated to consider action on a request from the county clerk to approve a resolution in opposition to the Save America Act, as currently written, the item was tabled at the request of the county clerk.
The Court approved awarding Bid #2026-18 for the landscaping of the courthouse square to Southern Lawn and Landscapes. The landscaping and irrigation work is slated to begin Sept. 1.
In personnel matters, the Court approved personnel action form requests submitted by department heads since the last meeting, reviewed an authorized emergency hire in the maintenance department and approved the payment of vacation time accrued by Detective Francisco (Javier) Segura.
Fiscal year 2026 budget revisions, as presented by the county auditor’s office, were approved.
In old business, the Court approved a revision to the fire marshal fee schedules, to be effective Oct. 1, 2026, as follows: amend the fire marshal’s office permit fee schedule to add a temporary (food truck) vendor 10-day permit fee of $50 and to add wireless communication facility as a listed use under the $200 industrial facilities permit fee category.
Though the Court was also slated to discuss and consider action to decline/return the fiscal year 2026 improvement grant (Grant No. 212-26-C17) awarded by the Texas Indigent Defense Commission for establishment of a public defender’s office, based on the unanimous recommendation of the district judges and county court at law judge of Polk County, and to rescind the commissioners court resolution dated Oct. 14, 2025 accepting said grant, the item was deleted from the agenda.
Items on the consent agenda included:
Lindell Mitchell of Livingston Church of Christ opened the meeting with prayer.
