Commissioners Court Notes
Please note: All agenda items are considered PASSED unless indicated otherwise.
OPEN SESSION:
COURT ORDERS
COMMISSIONERS COURT
1. Commissioners Court to discuss the tax rate; take a record vote and, if required, schedule the public hearing.
Comments:
- This vote is only a procedural step to establish a ceiling for the tax rate, ensuring compliance with state law.
- We chose not to exceed last year’s rate: 0.364231.
- NOTE: Any rate higher than the No New Revenue rate is a tax increase.
- Public hearing: September 2, 2025 at 9:30 AM and 5:30 PM — your chance to speak up.
Some people are trying to blame our Tax Assessor-Collector, Gary Barber, for a “mistake” in property values that had a tremendous impact on our revenues. Don’t fall for it. He doesn’t set your home’s value or the tax rate—he just collects the taxes that other governing bodies decide. He runs a lean office and justifies every dollar he spends.
Here’s the truth: the change between the early revenue estimate and the final certified tax roll was $266,993 less than expected, according to the Auditor. That’s only about one-quarter of one percent of the County’s $104 million revenue. If your paycheck was $2500, it’s equivalent to losing $6.25. I would not call that a tremendous impact.
From the Auditor’s Office:
“The net taxable value on the preliminary received from the appraisal district on May 5, 2025 was $25,915,693,198. At the current tax rate of .364231 and adjusted collection rate this would generate $104,373,173 in revenue.
The net taxable value on the amended certified value sheets received from the appraisal district on August 1, 2025 was $25,840,740,851. A reduction of $74,952,347 in net taxable value. At the current tax rate of .364231 and adjusted collection rate this would generate $104,106,180in revenue. A reduction in anticipated revenue of $266,993.”
2. Consider and take necessary action to approve a two-year agreement with Thomson Reuters Enterprise/West Publishing Corporation utilizing the DIR Cooperative DIR-CPO-5258, at a cost of $3,433.08 for 24 months, and authorize the county judge to sign all related documentation.
Comments:
This subscription is paid for from the Law Library Fund. It’s a two-year renewal for legal research services used by the 241st Court with Judge Debbie Gunter.
- Year 1: $138.88 per month for 12 months
- Year 2: $147.21 per month (6% increase)
- Total for both years: $3,433.08
The new agreement starts September 1, 2025.
Contract Review
It came to my attention that the Auditor has not always been included in approving contracts. I sought clarification from our Civil District Attorney. The county now includes the Auditor in reviewing all new and renewing contracts to make sure we’re spending taxpayer money wisely. The process involves the Department Head or Elected Official, Legal Department, Purchasing Director, and the Auditor. Including the finance department is key to ensuring we can afford any cost increases, especially for contract renewals. Texas law requires a public vote to raise taxes if the county budget increases by more than 3%. As we see in this contract, the cost went up by 6%, which is small but still matters. We must carefully review contracts to avoid big price hikes and renegotiate when increases are too high, so we protect your tax dollars.
3. Consideration and take necessary action to approve the Settlement participation and release agreement between Smith County and Sandoz, Inc. in the amount of $182,217.79 pending in In re National Prescription Opiate Litigation, MDL No. 2804, and authorize the county judge to sign all related documentation.
Comments:
We are receiving an award of $182,217.79 from a settlement with Sandoz, Inc., a drug company, as part of a big lawsuit about the opioid crisis. This money is meant to help the county pay for things like addiction treatment or other costs from opioid problems. After legal fees of $16,078.04, the county will keep about $166,140. While this award is spendable revenue, it should be allocated towards opioid-related treatment programs.
PURCHASING
4. Consider and take necessary action to authorize the Purchasing Department to advertise, solicit, and receive sealed bids for 31-25 Road and Bridge Site Improvements.
Comments:
This bid is for landscaping at the new Road and Bridge facility.
5. Consider and take necessary action to authorize the Purchasing Department to advertise, solicit, and receive sealed qualifications for 32-25 Professional Services for Exterior Waterproofing at the Smith County Annex.
Comments:
The Courthouse Annex building (where the Commissioners Court and many Departments are located) is experiencing issues with leaking masonry joints and window gaskets. This request seeks professional services to conduct an inspection of the identified issues. The selected consultant will provide a detailed assessment and recommendations for necessary repairs, including an estimated cost for the corrective work. The project is expected to begin in FY27.
6. Consider and take necessary action to authorize the Purchasing Department to advertise, solicit, and receive sealed bids for 16-25 Smith County Jail Re-Roof.
Comments:
This is for the Jail Re-Roof project. There was $1 Million in the Capital Improvement Plan for this project.
7. Consider and take necessary action to authorize the Purchasing Department to advertise, solicit, and receive sealed qualifications for 26-25 Professional Architectural Services for Smith County.
Comments:
Currently, the County uses Fitzpatrick Architects to provide all our architectural services. Since 2019, we have paid out $11,169,883 to Fitzpatrick for their services. We are putting this out to bid again to ensure we are getting the best price.
RECURRING BUSINESS
AUDITOR’S OFFICE
8. Consider and take necessary action to approve and/or ratify payment of accounts, bills, payroll, transfer of funds, amendments, and health claims.
Comments:
Budget Transfers this week
Animal Control
Transfer From: Facility for $4,000
Transfer To: Vehicles for $4,000
Explanation: “ACO truck 5463 had a transmission go out at the beginning of June. Status of any new vehicles for the FY26 budget is still unknown. This will ensure us of having an operations animal control truck.”
Justice of the Peace Precinct 4, Curtis Wulf
Transfer From: Contingency for $10,000
Transfer To: JP#4 for $10,000
Explanation: “Cover deficit and future autopsies. Included is the expenditure guideline.”
General Operations
Transfer From:
Miscellaneous Vehicle Equipment $10,000
SCAAP Contract $19,000
SCAD $72,000
JP Delinquent Collections $40,000
Miscellaneous Contracts $15,000
Advertising $10,000
Transfer To:
County Defense Fees $120,000
Insurance $35,000
Bank Charges $11,000
Explanation: “Funds are reallocated to cover overages.”
SHERIFF’S OFFICE
9. Receive report on status of Smith County jail operations, inmate population, employee overtime, and employee vacancies.

ADJOURN