Please note: All agenda items are considered PASSED unless indicated otherwise.

OPEN SESSION:

RESOLUTION
1. Consider and take necessary action to approve a resolution proclaiming January 2026, as “Cervical Health Awareness Month” in Smith County.

COURT ORDERS

COMMISSIONERS COURT
2. Consider and take necessary action to approve a resolution supporting legislation to exempt Texas counties from the State Hotel Occupancy Tax.

Comments: 

State law currently exempts the following from hotel occupancy tax:

• Federal agencies
• State government officials and employees
• Charitable organizations
• Educational organizations
• Religious organizations

However, it does not exempt county employees or elected officials.

Here’s why this matters to you as a taxpayer: Your property taxes already fund our county salaries. When we attend required trainings or conferences to maintain our continuing education hours, those travel costs—including hotel stays—are also paid from public funds. This means you indirectly pay the hotel occupancy tax on those stays as well.

Each year, the county spends roughly $1 million on training and travel expenses overall, and the hotel occupancy tax is included in those costs.

The resolution we approved today simply expresses our support for proposed state legislation that would amend the Texas Tax Code to add counties to the exemption list. This would eliminate what amounts to double taxation on these necessary expenses.

To be clear:

• This resolution is not the legislation itself.
• It is only a formal statement of support, lending our voice to encourage the Texas Legislature to introduce and pass such a bill.

The next legislative session begins in January 2027, which is when any such bill could be filed and considered.

FIRE MARSHAL’S OFFICE
3. Consider and take necessary action to enter into a Memorandum of Understanding (MOU) with the City of Whitehouse for weather radar services and agreements.

Comments:

We passed on this item.

4. Consider and take necessary action to enter into a Memorandum of Understanding (MOU) with Tyler Junior College for facilitation of internship program.

Comments:

Tyler Junior College offers an Emergency Management Program that includes a required internship for students. As part of the internship, each student must complete a hands-on project.

This student will work directly with our county’s Emergency Management Coordinator, Brandon Moore, to develop and complete the Community Wildfire Protection Plan.

This internship involves no cost to the county—the student’s time and work are provided at no expense to taxpayers.

SHERIFF’S OFFICE
5. Consider and take necessary action to approve the Motorola APX Next Radios, HGAC RA-5-21 in the total amount of $399,756.54 from Senate Bill 22 funds and authorize the County Judge to sign all necessary documentation.

Comments:

The Sheriff’s Office relies heavily on Motorola equipment for law enforcement communications, and some of our current radios have reached the end of their useful life.

This approved purchase includes:

• 33 new radios
• Miscellaneous accessories (such as battery chargers, earpieces, etc.)

The total cost is $399,756.54, which covers:

• The equipment itself
• 5 years of comprehensive support
• Accidental damage protection and replacement coverage
• SIM card charges and related services

Importantly, this entire expenditure is fully funded through the Rural Law Enforcement Grant Program (established by Senate Bill 22 and administered by the Texas Comptroller of Public Accounts). There is no cost to county taxpayers.

More details on the program

RECURRING BUSINESS

AUDITOR’S OFFICE

6. Consider and take necessary action to approve and/or ratify payment of accounts, bills, payroll, transfer of funds, amendments, and health claims.

Comments:

Our County Auditor, Karin Smith, was not in court this week, so Sharon Scott graciously stepped in to represent the office. When I inquired about progress on the comprehensive Budget Book for Fiscal Year 2026 (which took effect on October 1, 2025), Sharon was unable to provide details at that time.

Currently, the Smith County website’s Adopted Budgets page still shows the proposed FY 2026 budget rather than the final adopted version (with the FY 2025 adopted budget posted).

I recognize how important it is for you to have timely access to accurate financial information.

I sincerely apologize for this delay in publishing the Adopted Budget Book. Transparency is a priority for me, and I am personally following up with the Auditor’s Office to expedite its release and will keep you updated.

SHERIFF’S OFFICE

7. Receive report on status of Smith County jail operations, inmate population, employee overtime, and employee vacancies.

EXECUTIVE SESSION: 

For purposes permitted by Texas Government Code, Chapter 551, entitled Open Meetings, Sections 55 l.071, 55 l.072, 551.073, 551.074, 551.0745, 551.075, and 551.076. The Commissioners Court reserves the right to exercise its discretion and may convene in executive session as authorized by the Texas Government Code, Section 551.071, et seq., on any of the items listed on its formal
or briefing agendas.

SECTION 551.071 CONSULTATION WITH ATTORNEY

8. Receive update and legal briefing regarding Baker & Co. Construction, LLC v. Smith County, Texas, Cause No. 23-0563-B/No. 12-24-00347-CV.

ADJOURN