County renews tax abatement guidelines, criteria

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A public hearing to receive comment on the proposed reauthorization of the Polk County tax abatement guidelines and criteria during the regular meeting of the Polk County Commissioners Court Tuesday drew no comment. The Court approved an order renewing the guidelines and criteria for the two-year period beginning Jan. 14, 2026 and ending Jan. 13, 2028.

The Court approved an amendment to the agreement with Goodwin Lasiter & Strong for the General Land Office (GLO) Regional Mitigation Program Contract No. 24-065-044-E536 and also approved Change Order No. 2 for the General Land Office Community Development Block Grant Regional Mitigation Program projects in Precinct 3 – GLO Contract No. 24-065-045-E537.

The agreements with Langford for the Hazard Mitigation Grant Program 4485 generator projects at Dallardsville, Tempe, Soda and Resort Country Water Supply Companies were amended to add in the professional language that is now required by FEMA.

The Court approved acceptance of a donation of (a portion of) material from Idlewilde Estates

Subdivision Property Owners Association for improvements on Circle Drive, Point Breeze and Idlewilde Drive in Precinct 2.

The Court conditionally approved the Ellwood Subdivision application, located in Precinct 2.

A request to the Texas Department of Transportation for county acceptance of reclaimed asphalt was approved.

All bids related to Bid #2026-16 for the purchase of a tractor with side boom mower for Precinct 4 Road & Bridge were rejected.

The Court approved the expenditure of maintenance capital outlay buildings (budgeted funds) in the amount of $47,180 to Ferrara’s Heating & Cooling for replacement of the hot water boiler at the Polk County Jail.

The Court also approved Caseguard software for public records redaction services, with an annual fee of $3,948.

A sheriff’s request to purchase ticket printing hardware and software from Tyler Technologies at a total year one cost of $35,456 and recurring annual fees of $15,345 was approved.

Action on offers to purchase tax foreclosed properties – River Lakes Estates, Section 2, Lot 252, Cause #T23-0194, Precinct 1 and RW Russel Survey, Abstract 68, Tract 39, 4.34 acres, Cause #T12-135, Precinct 3 – was tabled.

In personal matters, the Court approved personnel action form requests submitted by department heads since the last meeting and reviewed an authorized emergency hire in the aging department.

Fiscal year 2026 budget revisions and amendments as presented by the county auditor’s office were approved.

During informational reports, County Clerk Schelana Hock reminded all candidates and elected officials that the next campaign finance report is due Jan. 15.

Additionally, the Court received the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association that is being awarded to the Polk County Auditor’s Office for the fiscal year that ended Sept. 30, 2024.

Items on the consent agenda included:

  • Approval of the minutes of the Dec. 23 meeting;
  • Approval of the schedules of bills;
  • Receiving and recording personnel action forms submitted by elected officials since the last meeting;
  • Receiving the county treasurer’s revised report for September 2025;
  • Receiving the county treasurer’s report for October 2025;
  • Receiving the county treasurer’s revised fiscal year 2025 fourth quarter report;
  • Receiving the oath and bond for Interim District Clerk Pam Mittag; and
  • Approving the early voting schedule for the 2026 Democratic and Republican primary election to be held on March 3, 2026.

Brad Butler of First Baptist Church opened the meeting with prayer.