CITY OF BROWNWOOD FISCAL YEAR
2026/2027
This budget will raise more total property taxes than last year’s budget by $322,529 or 3.50%, and of that amount $90,629 is tax revenue from new property added to the tax roll this year.
The above information is presented on the cover page of the City of Brownwood FY 26/27 Proposed Budget to comply with requirements of Section 102.005(b) of the Texas Local Government Code.
Introduction - pg. 4
Notice of Meeting to Vote on Tax Rate
Mayor & City Council
Ward Map
Core Values
Organization Chart
Budget Summary - pg. 24
Budget Calendar Message from the City Manager
Budget Summary
Budget Detail by Fund - pg. 36
General Fund
Summary
Administration
City Attorney
City Council
City Secretary
Communications
Community Facilities
Community Service, Intergovernmental, Contingency
Central Dispatch
Finance
Fire
Fleet
Health
Human Resources
Information Technology
Municipal Court
Operations Support
Parks
Planning & Development
Police
Purchasing
Street
Transportation Museum
Utility Billing
Utility Fund - pg. 91 Summary
Water
Waste Water Collection
Waste Water Treatment Plant
Sanitation Fund - pg. 99 Summary
Landfill
Sanitation
Airport Fund - pg. 105 Summary
Airport
Appendix - pg. 110 Tax Computation
Cash Position
Bond Funds Rate Comparisons
Property Tax History
Proposed Budget Ordinance
Proposed Tax Ordinance
TML Tax & Debt Survey
TML Water & Waste Water Survey
Hotel Occupancy Tax Fund
Senior Citizens
Certification
A tax rate of $.7175 per $100 valuation has been proposed by the governing body of the City of Brownwood.
Current Tax Rate
Proposed Tax Rate
No-New-Revenue Tax Rate
Voter-Approval Tax Rate
$.69250 per $100
$.71750 per $100
$.67707 per $100
$.82981 per $100
The No-New-Revenue tax rate is the tax rate for the 2026 tax year that will raise the same amount of property tax revenue for the City of Brownwood from the same properties in both the 2025 tax year and the 2026 tax year.
The Voter-Approval tax rate is the highest tax rate that the City of Brownwood may adopt without holding an election to seek voter approval of the rate.
The proposed tax rate is greater than the no-new-revenue tax rate. This means that City of Brownwood is proposing to increase property taxes for the 2026 tax year. As a result, a public hearing on the adopted tax is required.
A public Hearing on the Proposed Tax Rate will be held on 08/25/2026 at 9:00 am & 5:30 pm.
The proposed tax rate is also not greater than the VoterApproval tax rate. As a result, the City of Brownwood is not required to hold an election to seek voter approval of the rate. However, you may express your support or opposition to the adopted tax rate by contacting the City Manager of the City of Brownwood at Brownwood City Hall, 501 Center Avenue, Brownwood, TX 76801 or by attending the public hearing when the budget will be presented or the public meetings when the tax rate will be considered for adoption (see dates below).
YOUR TAXES OWED UNDER ANY OF THE TAX RATES MENTION ABOVE CAN BE CALCULATED AS FOLLOWS:
Property tax amount = (tax rate) x (taxable value of your property) / 100
FOR the proposal:
Draco A. Miller, Ed McMillian, Walker Willey, Melody Nowowiejski
AGAINST the proposal: None
PRESENT and not voting: None
ABSENT: HD Jones
The Brownwood City Council is scheduled to hold a public hearing on the budget on August, 25, 2026 and is scheduled to consider adoption of the tax rate on September 1, 2026 on first reading and September 8, 2026 on second and third readings. These meetings will take place at Brownwood City Hall, 501 Center Avenue, Brownwood, TX 76801.
The 86th Legislature modified the manner in which the Voter-Approval tax rate is calculated to limit the rate of growth of property taxes in the state.
The following table compares the taxes imposed on the average residence homestead by the City of Brownwood last year to the taxes adopted to be imposed on the average residence homestead by the City of Brownwood this year.
For assistance with tax calculations, please contact the tax assessor for the City of Brownwood, Brett McKibben at (325) 643-5676 or bmckibben@brown-cad.org, or visit www.brown-cad.org for more information.
Total tax rate (per $100 of value)
Average homestead taxable value
Tax on average homestead
Total tax levy on all properties
Stephen E. Haynes
Mayor
Current Term 2030
Ed McMillian
Councilmember Ward 2
Current Term 2027
Walker Willey Councilmember Ward 5
Mayor Pro Tem
Current Term 2027
Melody Nowowiejski Councilmember Ward 3
Current Term 2027
H.D. Jones
Councilmember Ward 1
Current Term 2030
Draco A. Miller
Councilmember Ward 4
Current Term 2030
Wards Reflect 2022
Redistricting 1.11.2022
McMillian Ward 2
Miller Ward 4
Nowowiejski Ward 3
Jones Ward 1
Willey Ward 5
If there were only one value of a public servant, it would be enveloped in this idea of integrity. Within integrity is honesty, truthfulness, accuracy and consistency. Simply stated, we tell the truth, we are transparent with information, we do what we say we will do, and we do what is right no matter who is watching.
Defined as to hold in high regard. Respect yourself, co-workers, City Council, citizens, property and equipment. To respect does not mean to agree with all the time. We can have a difference of opinion without belittling or bullying. We must enforce the laws and codes of the City without allowing bias or prejudice to cloud our actions. We work with and for people of all races, religious affiliation, economic status and education levels. We must honor people as human beings first, regardless of what makes us different.
Defined as the occupation or function of serving; contribution to the welfare of others; a helpful act. Simply stated, we put others above ourselves. Service means we make intentional decisions and actions to benefit others. Service is being friendly and providing answers. Service is sacrifice.
Excellence is doing the best job every time. The key question is, “Is this the best we can do?” Excellence is connected to resources, ability and attitude. As an organization, we strive to ensure staff have the tools (resources) and training (ability) to do their jobs well. Attitude, however, is the responsibility of the individual to bring to work.
Defined as working today with tomorrow in mind. Some examples include cross training, preventative maintenance, capital improvement plans, fiscal responsibility, efficiency, time management and creativity.
Empathy is defined as understanding another person’s condition or feelings. Empathy is taking respect to the next level. This is the most challenging value of all. Empathy is attempting to see another person’s perspective or to “walk in another person’s shoes.” When we better understand the perspective of another, then we can better understand how to work together for mutual benefit.
Wednesday, April 1st
Wednesday, April 15th
Wednesday, April 29th
Tuesday, May 26thWednesday, May 27th
Monday,June 8thFriday, June 12th
Tuesday, June 23rd
Tuesday, July 14th
Thursday, July 16th
Tuesday, July 28th
Tuesday, August 11th
Tuesday, August 25th
Tuesday, September 1st
Tuesday, September 8th
Distribute budget worksheets to department heads.
Worksheets due in from smaller departments to Chief Accountant
Worksheets due in from larger departments to Chief Accountant
Finance office closed to set operation budgets for all departments
Budget meetings with City Manager, Finance Director, and department heads (Friday-only if needed)
Pre-budget workshop with City Council (evening workshop after regular morning meeting)
Budget workshop with City Council. (evening workshop after regular morning meeting)
2nd Budget workshop, only if needed
Regular Council meeting: Additional budget workshop with City Council (If necessary, after receiving no-new-revenue rate, voter-approval rate and BCWID water rate.) Discussion of tax rate, Council must take vote for record on proposal to consider tax increase
Schedule public hearing on budget and tax rate for 8/25/26
Regular Council meeting: (1)Morning-hold first public hearing on tax rate and budget and move that budget be adopted at evening meeting, (2)Evening-hold second public hearing on tax rate and budget, adopt budget on 1st reading.
Special Called Council meeting: 1) approve budget ordinance - 2nd reading; (2) adopt tax rate and tax ordinance 1st reading; (3) approve utility rate ordinance reading; (4) approve miscellaneous fee ordinance - 1st reading.
Regular Council meeting: 1) approve utility rate ordinance-2nd reading; 2) approve miscellaneous fee ordinance - 2nd reading; 3)approve tax ordinance 2nd reading
The budget process began in May with department heads submitting their budget requests to the Finance Department. City Council then held pre-budget workshops on May 26 and June 23, where Council provided direction on budget priorities, the proposed tax rate, major capital projects, and other key policy considerations. Following that direction, the budget team, consisting of the City Manager, Finance Director, and Chief Accountant, met with each department from June 8 through June 12 to review requests, evaluate operational needs, and identify necessary adjustments. Over the following weeks, staff continued refining expenditure reductions, revenue projections, capital needs, and departmental budgets. The proposed budget was completed on July 9.
Honorable Mayor and City Council members:
Enclosed is the City Manager’s proposed FY 2026/2027 budget totaling $49,269,731, an increase of 3.12% from the current fiscal year. The increase primarily reflects the rising cost of maintaining current service levels, including employee compensation, health insurance, electricity, public safety operations, debt obligations, and scheduled capital and equipment needs.
Despite these cost pressures, the proposed budget maintains essential City services, includes no new fulltime positions, holds water, sewer, and sanitation rates unchanged, and maintains current employee health benefits without premium increases or plan design changes. The proposal reflects a balanced approach to supporting public safety, advancing City Council priorities, investing in Brownwood’s infrastructure and workforce, and maintaining conservative revenue assumptions and long-term financial stability.
This document provides an overview of the budget process, economic conditions, major revenues and expenditures, and key investments proposed for the coming fiscal year. I respectfully submit the City Manager’s proposed budget to the City Council pursuant to Article VII, Sections 68, 69, and 70 of the City Charter and all applicable state laws.
The City Council reviewed the proposed budget during a budget workshop held on July 14. Following those meetings, staff made any necessary adjustments based on Council input and certified tax roll information. Once finalized, the budget will be published on the City’s website, and copies will be made available in the City Secretary’s Office at City Hall and at the Brownwood Public Library.
As the City prepares for the 2026/2027 fiscal year, economic conditions appear more stable than during the peak volatility of recent years; however, many operating costs remain elevated. While inflation has moderated, the City continues to face increased costs for equipment,
utilities, insurance, vehicles, fuel, parts, construction, and contracted services. These conditions continue to place pressure on operating budgets and require careful planning for both recurring expenses and long-term capital investments.
The proposed budget takes a conservative and strategic approach to these economic realities. It supports core municipal services, public safety, employee compensation, capital projects, bond obligations, and City Council priorities while maintaining responsible revenue assumptions. This approach is intended to preserve financial stability, avoid overextending recurring revenues, and position the City to respond effectively to changing economic conditions.
Included in the FY 2026/2027 budget is a proposed tax rate of 0.7175 based on the direction of Council in the prebudget workshop.
The current council proposed tax rate for the FY 2026/2027 budget is .7175 per $100 valuation, an increase
of the current property tax rate of .6925. The proposed tax rate is 3.61% more than the current rate and generates 3.50% more in ad valorem tax revenue, which is $322,529. The tax rate will be divided into the General Fund (Maintenance & Operations) at a rate of .5914 and the Debt Service Fund (Interest & Sinking) at a rate of .1261.
The City experienced strong sales tax performance in the current fiscal year, trending at 6.7% above budget projections. Despite this, recent indicators suggest that revenue growth is stabilizing. Economic factors such as inflationary pressure and higher interest rates are influencing consumer spending, leading to a more cautious outlook for the coming year. As a result, the proposed sales tax budget is $7,709,187, which is an increase of $293,216 or 3.95% over last year’s budget. This conservative forecast supports responsible financial planning and ensures the City remains well-positioned to adapt to future market conditions.
The City continues to plan for significant water and wastewater infrastructure needs while pursuing outside funding opportunities where available. In recent years,
the City submitted multiple applications for federal grant funding through the Texas Water Development Board for water and wastewater infrastructure improvements totaling approximately $14.6 million.
During the 2025/2026 fiscal year, the City completed the second phase of the planned two-phase utility rate adjustment. The phased rate structure was implemented to help position the City to fund critical water and wastewater projects, including engineering, and project development.
For the 2026/2027 fiscal year, the focus shifts from rate implementation to advancing project planning, completing engineering, and funding strategies for priority water and wastewater infrastructure improvements with potential issuance of Certificates of Obligation if grant funding is not awarded. These investments are necessary to maintain reliable utility service, address aging infrastructure and meet the City’s long-term system needs. All rates described below are based on residential accounts and average usage. Commercial accounts will receive the same percentage rate adjustment.
All rates described below are based on residential accounts and average use. Commercial accounts will have the same percentage rate increase.
Water Base Rate
Current:
Recommended:
$32.24/month
$32.24/month
Difference: 0.00%
Average Impact: $0.00/month
*Water Consumption Rate (c.f. = Cubic Feet)
Current: $2.87 per 100 c.f.
Recommended: $2.87 per 100 c.f.
Difference: 0.00% or .00 cents per c.f.
Average Impact: $0.00/month for 10 c.f.
*The City buys treated water from the Brown County Water Improvement District (BCWID). The BCWID water rate for treated water is proposed at $2.2528 per thousand gallons, up 2.97% from the current rate.
Sewer Rate Current:
$38.56/month Recommended: $38.56/month
Difference: 0.00%
Average Impact: $0.00/month for 8 units
Current:
$27.35/month
Impact to Residential Utility Customer per Month
No change for inside City limits. Proposed change to outside City limits from $52 per ton to $54 per ton.
The Utility and Miscellaneous Fee Ordinances will be presented to City Council for approval in August and September.
Public safety continues to be one of the City’s highest priorities. The proposed budget supports Police, Fire, Dispatch, and emergency response operations through continued investment in personnel, increased compensation, equipment replacement, training, overtime needs, and operational readiness.
In FY 2026/2027, the combined proposed public safety budgets for Police, Fire, and Dispatch total $11,695,278, an increase of $740,237. For comparison, projected property tax revenue totals $7,861,373, which only funds approximately 67.22% of the combined public safety budget. This illustrates the significance of public safety
within the City’s overall financial plan and the importance of growing General Fund revenues to sustain core services and meet future needs.
The proposed budget includes continued investment in public safety personnel and essential equipment while maintaining fiscal discipline with no new full-time positions proposed. Police and Fire operations continue to experience rising costs related to overtime, training, vehicles, equipment, and emergency response needs. The proposed budget seeks to address these pressures while preserving reliable service levels for the community.
As part of the City’s ongoing police fleet replacement program, four new Chevrolet Tahoe police vehicles are expected to be delivered before the end of 2026. These vehicles will replace aging units and help ensure officers have dependable, properly equipped vehicles to support patrol operations, emergency response, and community safety.
One of the most significant public safety capital investments in the proposed budget is the planned purchase and delivery of a new fire engine. This investment is part of the City’s long-term apparatus replacement planning and is necessary to maintain dependable
emergency response capability. Fire engines are critical front-line assets with long service lives, extended replacement timelines, and increasing purchase and maintenance costs. Replacing aging apparatus in a planned manner helps reduce reliability risks, manage future capital needs, and support the safety of both firefighters and the residents they serve.
Public safety investments are not only operating expenses; they are investments in trust, readiness, and the long-term resilience of the Brownwood community.
Over the past several years, the City’s investment in pay adjustments has significantly improved employee retention. To remain competitive in the current labor market and address ongoing inflation, the proposed budget includes a 3% pay adjustment for non-civil service employees. For civil service personnel, pay increases are set at 4% for Fire in accordance with the adopted Meet and Confer Agreement and currently 4% for Police, in accordance with the City’s proposed Meet and Confer Agreement. Pay Increases:
The City’s current health insurance loss ratio is 90%, compared with a breakeven target of 85%. While the ratio remains slightly above breakeven, it has steadily improved in recent years. The average increase across the Texas Health Benefits pool was 11%; however, the City of Brownwood’s increase was limited to 5%, or approximately $168,000.
Improved claims performance and responsible plan management allowed the City to maintain current health benefits with no plan design changes and a 5% employee increase to premiums. This approach reflects the City’s continued commitment to providing stable, competitive employee benefits while managing long-term healthcare costs responsibly.
Electricity rates continue to rise at a pace exceeding the average inflation rate, as reflected in the Consumer Price Index (CPI). As a result, the proposed budget includes an estimated increase of $123,800 in electricity costs compared to the previous fiscal year.
As per City Manager directive, new capital equipment was limited. Below is a list of major equipment (over $60,000) in the proposed budget.
Total $656,126
timing, maintenance costs, and overall reliability. The City may take a hybrid approach in future years, balancing Enterprise Fleet leasing with traditional vehicle purchases where it is financially and operationally advantageous. Additionally, staff will review possible shared use vehicles for the City fleet pool, ultimately reducing the size of the City fleet. This approach allows the City to better align fleet decisions with departmental service needs while stabilizing long-term replacement costs.
Under the original Enterprise Fleet Management strategy, the City planned to cycle out aging vehicles annually, leveraging accumulated equity to offset the cost of newer models. Given current market conditions and the significant increase in vehicle prices, it is more costeffective at this time to retain the existing fleet for another year while continuing lease payments.
No new vehicles are being added to the Enterprise fleet in the proposed budget. Staff is evaluating vehicle needs by department to determine the most cost-effective and service-oriented approach for future years. This review will consider the unique operational needs of each department, including vehicle use, service demands, replacement
The City of Brownwood continues to pursue capital improvements that align with City Council priorities, community needs, and adopted planning efforts. The projects listed below include major investments in parks, recreation, downtown infrastructure, and public spaces.
Several of these projects are supported by state or federal grant funding, which helps reduce the local cost and allows the City to complete improvements that would be more difficult to fund through local resources alone. This approach allows the City to maximize local resources while advancing projects that improve quality of life, strengthen public infrastructure, and support long-term community growth.
Riverside Park Phase II: Riverside Park Phase II has moved from grant award into construction. The City received a $750,000 Non-Urban Outdoor Recreation Grant from the Texas Parks and Wildlife Department, with a required 1:1 local match. This phase builds on the major Phase I investment at Riverside Park and focuses on expanding recreational amenities, improving accessibility, and enhancing the overall park experience along Pecan Bayou. Improvements include an expanded playground with toddler and inclusive play elements, turfed play surfaces, custom shade sails, paved trail and walking loop enhancements to create a 1.5-mile outer loop, a Pecan Bayou Mini Pavilion, Pecan Bayou Overlook Pavilions with a custom water feature, ADA accessibility upgrades, native landscaping, improved signage, a new sand volleyball court, new disc golf tee pads, baskets and signage, solar lighting, emergency call stations, and related site amenities. The project is currently under construction, with completion anticipated by fall 2026.
Bennie Houston Center: The Bennie Houston Recreation Center project continues to advance following the City’s award of a $1.5 million Texas Parks and Wildlife Department Indoor Recreation Grant, the largest TPWD grant award received by the City to date. The grant, combined with local matching funds, supports an estimated $3.5 million project to improve indoor recreation, accessibility, programming capacity, and community use of the facility.
The project includes new construction at the front of the facility to replace and rebuild the entry and lobby area, creating a more modern, accessible, and functional entrance. This area will include a larger lobby and reception space, office space, kitchen and dining/service areas, a multi-purpose room, storage, ADA-accessible restrooms, and support areas. The existing gymnasium will remain in place and be renovated, including removal of the former stage area to increase usable court space, improve functionality, and better support recreation, youth activities, athletics, and community programming. A side expansion will also provide dedicated spectator seating and additional support space.
Downtown Master Plan: The City continues to implement the Downtown Master Plan through targeted capital projects that improve infrastructure, parking, pedestrian access, public spaces, and downtown activity.
Fisk & Baker Streetscaping – improvements will focus on sidewalk reconstruction, pedestrian accessibility, lighting, landscaping, drainage, street improvements, and the coordination of underground utilities along key downtown corridors. A major component of this project is relocating or improving utility infrastructure to reduce visual clutter, improve long-term reliability, and create a cleaner, more attractive downtown environment. These improvements are intended to improve walkability, support downtown businesses, and address aging infrastructure in the downtown core.
Founders Crossing – will create a new public plaza and gathering space in downtown Brownwood. The project includes additional parking, pedestrian connections, landscaping, lighting, hardscape improvements, public art, and flexible space for community events and daily public use. The location and design are intended to recognize Brownwood’s history, including the crossing of major downtown streets associated with early founders and families who helped shape the community. The project also ties into Brownwood’s railroad, commerce, and downtown development history, using art and placemaking elements to create a distinctive civic space that reflects the City’s identity.
Silos Courtyard and Promenade - will transform and activate the area surrounding the historic downtown silos into a vibrant, flexible public gathering destination that celebrates the site’s unique character. Planned enhancements include decorative lighting, landscaping, outdoor patio seating, a hardscape promenade and plaza with space for vendors, a food truck courtyard, a two-story container-style dual courtyard patio with restroom facility, and improved pedestrian connections featuring safety upgrades to support events and everyday use. Designed to accommodate small events, visitors, and ongoing downtown programming, the project will create an inviting and memorable civic space that strengthens downtown vitality while preserving and showcasing the iconic silos as a distinctive community landmark.
Together, these projects advance the Downtown Master Plan by improving public infrastructure, strengthening downtown connectivity, supporting public art and placemaking, and encouraging continued private investment in the area.
Comprehensive Planning: The City of Brownwood received a $250,000 grant from the Texas General Land Office to support important planning and regulatory updates. These funds are designated to assist eligible cities with modernizing floodplain regulations, updating building codes, and revising comprehensive development plans. This funding will be critical as the City moves forward with an updated Comprehensive Plan to guide future growth, development, infrastructure, land use, and community priorities.
The City of Brownwood operates two county-wide community services, the Senior Citizens Center and the Brownwood/Brown County Health Department (BBCHD). Both programs have several state and federal grants that are not included in the City budget. The 2026/2027 budgets for these programs are shown below with the City’s portion of cost.
Senior Citizens Center: $464,765 which is 72.5% of the total. Health Department: $217,600 which is 50% of the total.
The City of Brownwood also provides subsidies to several non-profit organizations. Included in the proposed budget is $494,298 for subsidies, which is the same amount as budgeted in the 2025/2026 fiscal year.
As per the Charter, the proposed budget must include the City of Brownwood’s budget policy and any major changes in financial policy. The City’s policy is to adopt a sound and fiscally conservative budget and to adhere to it closely during the budget year. Any amendments during the year will be accomplished according to established policies, which require authorization from the City Manager for nonbudgeted expenditures under $10,000 and City Council approval for non-budgeted expenditures over $10,000. All budget amendments are ratified by the City Council upon the closing of the fiscal year. There are no major changes in financial policy to report.
The development of the annual budget is one of the most significant responsibilities entrusted to city leadership. It requires a disciplined approach to aligning finite resources with the diverse and growing service needs of our community. This proposed budget reflects our continued focus on thoughtful stewardship, strategic investment, and fiscal discipline.
I am proud to work alongside a City Council that approaches this responsibility with clarity, purpose, and a deep commitment to public service. I also extend my appreciation to our staff and leadership team, whose dedication, collaboration, and professionalism made this proposal possible. Together, we have developed a financial plan that supports the City’s core services, advances long-term priorities, and positions Brownwood for continued stability and success.
Respectfully submitted,
MARSHAL MCINTOSH MBA CPM CPC CITY MANAGER
FISCAL YEAR 2026/2027
2026/2027
33,856 198,691 100,816 1,875 (5,504) (63,941) (206,145)
GENERAL FUND
Revenue Expenditures
Net Deficit
UTILITY FUND
Revenue Expenses
Net Surplus (Deficit)
SANITATION FUND
Revenue Expenses
Net Surplus
AIRPORT FUND
Revenue Expenses
Net Surplus 22,935,321 27,787,259 (4,851,938) 14,263,373 10,751,239 3,512,134 9,031,392 7,792,404 1,238,988 1,365,600 1,264,784 100,816 780,483 1,310,956 (530,473) 396,814 (236,241) 633,055 9,152 205,341 (196,189) 225,850 132,243 93,607 AMOUNT CHANGED FY 25/26 ADOPTED
BUDGETED
2026/2027
BUDGETED EXPENSES BY FUND
AVERAGE RESIDENT VALUATION
The average valuation for a home in Brownowod is $172,819 as set by the Brown County Appraisal District.
$156,429 2024 Valuation
$164,168 2025 Valuation
Based on the .7175 tax rate, the annual city taxes on the average Brownwood home are $1,240 annually or $103.33 monthly
$172,819 2026 Valuation
The average residence valuation went from $164,168 to $172,819. Therefore, the new average household will see their City property tax go from $1,135 to $1,240 per year, an increase of $105
PROPERTY TAX RATE HISTORY
AVERAGE RESIDENT VALUATION
For the typical Brownwood household, 43.85% of taxes goes to Brownwood ISD, 33.23% goes to the City, and 22.92% goes to Brown County.
ISD CITY COUNTY
Adopted
26/27 Proposed
25/26 Adopted
The total property tax rate is Proposed at $0.7175, an increse of $0.025, or 3.61% from the previous year’s tax rate of $0.6925. The City of Brownwood property tax rate includes a maintenance and operations tax rate of $0.5914 and an interest and sinking rate of $0.1261
FISCAL YEAR 2026 - 2027
GENERAL FUND:
PROPERTY VALUATIONS AND RATES:
FY 25/26 VALUATIONS:
FY 26/27 VALUATIONS: NET INCREASE % INCREASE
FY 25/26 CURRENT TAX RATE: FY 26/27 PROPOSED TAX RATE: DIFFERENCE % DIFFERENCE
FY 25/26 PROPERTY SUBJECT TO FREEZE TAX IF NOT FROZEN FROZEN TAX ASSESSMENT LOSS DUE TO FREEZE
FY 26/27 PROPERTY SUBJECT TO FREEZE TAX IF NOT FROZEN FROZEN TAX ASSESSMENT LOSS DUE TO FREEZE
FY 25/26 TAX LEVY
FY 26/27 PROPOSED TAX LEVY DIFFERENCE 1,411,544,123 1,422,481,156 0.6925 0.7175 238,541,998 1,651,903 1,093,624 256,672,903 1,841,628 1,174,518 9,216,663 9,539,192
Water Rates
Consumption Rate:
There is no proposed change in the water consumption rate.
Base Rate:
There is no proposed change in the base rate.
Sewer Rates:
There is no proposed change in the base rate.
Sanitation Rate:
We are proposing an increase to the sanitation rate for out of city limit customers only. The average residential customer rate would increase from $27.35 to $35.55.
Landfill Gate Rate:
We are proposing a $2 increase to the landfill gate rate for out of city limit customers only, from $52 to $54.
AMOUNTS SPENT FOR NOTICES REQUIRED TO BE PUBLISHED IN THE NEWSPAPER:
FY 26/27 Proposed Budget
$2,500
FY 25/26 Budget $3,200
FY 24/25 Actual $1,950
FY 23/24 Actual $630
FY 22/23 Actual $544
FY 21/22 Actual $484
FY 20/21 Actual $424
FY 19/20 Actual $472
FY 18/19 Actual $1,359
AMOUNTS SPENT FOR DIRECTLY OR INDIRECTLY INFLUENCING OR ATTEMPTING TO INFLUENCE THE OUTCOME OF LEGISLATION:
FY 26/27 Proposed Budget
FY 25/26 Actual
$0
$0
FY 24/25 Actual $0
FY 23/24 Actual $0
FY 22/23 Actual $0
FY 21/22 Actual
FY 20/21 Actual
FY 19/20 Actual
FY 18/19 Actual
$0
$0
$0
$3,667
FISCAL YEAR 2026/2027
FY 2026/2027
Revenue
Ad Valorem Tax
Sales Tax
Franchise, PILOT & Other Taxes
Administrative Charges
Municipal Court and Other Fines
Licenses & Fees
Community Facility & Pool Revenue
Other Charges for Services
Intergovernmental Fees
Miscellaneous Revenue
Total General Fund Revenue
Expenditures
City Council
Administration
City Secretary
Finance
Municipal Court
Police
Fire
Planning & Development
Street
Health
Community Services
Intergovernmental
Utility Billing
Community Facilities
Operations Support
Purchasing
Parks & Recreation
Fleet Services
City Attorney
Human Resources
Communications
Contingency
Information Technology
Transportation Museum
Central Dispatch
Total General Fund Expenditures
Surplus/(Deficit)
FY 25/26 ADOPTED FY 26/27 COUCIL PROPOSED 7,620,062 7,415,971 3,692,655 1,365,760 347,500 86,000 253,500 267,500 834,380 271,510 22,154,838 76,988 529,243 133,327 548,843 372,090 5,270,950 4,420,262 1,603,738 2,331,683 421,371 494,298 494,065 274,717 1,470,376 156,951 168,623 3,117,190 1,133,385 267,553 400,256 121,177 (108,500) 1,222,703 291,085 1,263,929 26,476,303 (4,321,465)
1,316,978 27,787,259 (4,851,938) 241,311 293,216 58,345(40,000) 12,600 21,000 56,204 91,365 46,442 780,483 26,012 (95,889) 4,002 10,008 19,549 363,720 323,368 111,797 129,080 13,82843,949 14,790 110,561 8,518 8,299 118,761 54,970 (12,076) 24,120 15,535 75,000 (89,396) (20,599) 53,049 1,676,279 (530,473) AMOUNT CHANGED
(33,500) 1,133,307
The General Fund supports the majority of basic City services such as Police, Fire, Streets, and Parks. Public Safety expenditures alone represent $11,695,278 or 42% of the General Fund. Other important City services funded by the General Fund include Streets, Parks, Administrative Services, Health, and Planning and Development. Property tax revenue and sales tax revenue combined support 56% of the General Fund expenditures.
PROPOSED GENERAL FUND FY
FY 2026/2027
FY 2026/2027
FY 2026/2027
Revenue
Water Revenue
Sewer Revenue
Other Utility Revenue
Total Revenue
Expenses
Water
Waste Water Collections
Waste Water Treatment Plant
Total Expenses
Surplus/(Deficit) 7,810,913 5,879,960 572,500 14,263,373 5,657,195 2,086,510 3,007,534 10,751,239 3,512,134 (8,846) 741,660 (336,000) 396,814 (385,274) 62,437 86,596 (169,876) 633,055 AMOUNT
FY 2026/2027
Revenue
Sanitation Fees
Landfill Fees
Other Sanitation Revenue
Total Sanitation Fund Revenue
Expenses
Sanitation
Landfill
Total Expenses
Surplus/(Deficit) 4,511,520 4,196,872 323,000 9,031,392 3,608,201 4,184,203 7,792,404 1,238,988 306,270 (50,245) (246,873) 9,152 328,560 (123,219) 205,341 (196,189) AMOUNT CHANGED
Revenue
License & Fees
Fuel/Supplies Sales
Other Misc. Revenue
Expenses
Surplus/(Deficit) 229,500 1,035,000 101,100 1,365,600 1,264,784 100,816 10,500 205,000 10,350 225,850 (132,243) 93,607 AMOUNT CHANGED
FISCAL YEAR 2026 - 2027
Tax computation | Cash position | Bond Funds
Rate Comparisons | Property tax rate history
Proposed Budget Ordinance | Proposed Tax Ordinance
TML Tax & Debt Survey | TML Water & Waste Water Survey
Hotel Occupancy Tax | Senior Citizens Center
OPERATING FUNDS
General Fund - TexPool
General Fund - TexStar Utility Fund - TexPool Utility Fund - TexStar
Sanitation Fund - TexPool
Sanitation Fund - TexStar
Total Operating Funds
DESIGNATED FUNDS
TEXPOOL:
Sanitation Fund - Closure/ Post Closure Reserve
Total Designated Funds
TOTAL
4,436,540 4,445,883 1,864,638 1,860,188 1,711,204 1,711,496 16,029,949 2,970,507 2,970,507 19,000,456
3,625,475 3,631,730 2,438,575 2,434,159 1,822,760 1,823,325 15,776,024 2,708,493 2,708,493 18,484,517 125,456 126 22 147
$0.6331
$0.6547
$0.6547
$0.7034
$0.7415
$0.7715
$0.7715
$0.7946
$0.7946
$0.7946
$0.7946
$0.7946
$0.7946
$0.7946
$0.7899
$0.7452
$0.7452
$0.7452
$0.7452
$0.7452
$0.7463
$0.7463
$0.7463
$0.7463
$0.7463
$0.7946
$0.7869
$0.7869
$0.7448
$0.7317
$0.6864
$0.6659
$0.6938
$0.6925
$0.7175
$32.24
$16.00
$16.40
$16.96 $16.96
$16.96
$22.56
$22.56
$22.56
$23.92
$23.92
$24.80
$24.80
$26.88
$26.88
$27.68
$27.68
$27.68
$28.93
$31.28
$34.72
$38.54
$38.54
TAX LEVY
CURRENT TAX COLLECTIONS
DELINQUENT TAX COLLECTIONS
FY 25/26 (as of 07/10/26) General Fund Debt Service Funds
FY 24/25 General Fund Debt Service Funds
FY 23/24 General Fund Debt Service Funds Totals
FY 22/23 General Fund Debt Service Funds Totals
FY 21/22 General Fund Debt Service Funds Totals
FY 20/21
General Fund
Debt Service Funds Totals
FY 19/20
General Fund
Debt Service Funds
Totals
FY 18/19
General Fund Debt Service Funds
Totals
FY 17/18
FY 16/17 General Fund
PENALTY & INTEREST COLLECTED
TOTAL COLLECTIONS % COLLECTED
7,463,867 1,556,906 9,020,774 7,790,463 1,094,449 8,884,912 7,099,140 1,072,659 8,171,799 6,836,699 1,044,208 7,880,907 6,086,536 1,129,993 7,216,529 5,918,459 1,301,245 7,219,704 5,791,489 1,325,830 7,117,319 5,588,045 1,398,021 6,986,066 5,349,176 1,437,469 6,786,645 4,990,829 1,310,705 6,301,534 7,348,196 1,536,408 8,884,605 7,609,264 1,066,376 8,675,640 6,931,918 1,043,711 7,975,629 6,671,659 1,017,672 7,689,331 5,939,535 1,096,707 7,036,242 5,751,795 1,261,475 7,013,270 5,647,642 1,298,217
4,842,518 1,270,660 6,113,178 64,346 12,528 76,874 98,819 15,079 8,771,014 78,409 13,377 8,080,013 82,995 12,496 95,491 63,420 13,804
FY 15/16
General Fund Debt Service Funds Totals
FY 14/15
General Fund Debt Service Funds
Totals
FY 13/14
General Fund Debt Service Funds
Totals
FY 12/13
General Fund Debt Service Funds
Totals
FY 11/12
General Fund
Funds Totals
FY 10/11
FY 09/10
General Fund Debt Service Funds Totals
FY 08/09
General Fund Debt Service Funds Totals
FY 07/08 General Fund Debt Service Funds Totals
FY 06/07
Fund
Funds
4,973,561 1,177,321 6,150,882 4,575,327 1,259,287 5,834,614 3,961,328 1,561,454 5,522,782 3,932,542 1,539,830 5,472,372 4,107,894 1,064,884 5,172,778 4,254,640 1,166,181 5,420,821 4,123,822 1,140,589 5,264,411 3,900,926 1,174,131 5,075,057 3,556,136 1,121,105 4,677,241 3,590,339 1,144,350 4,734,689
Adopted ORDINANCE NO. _______
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BROWNWOOD, TEXAS, ADOPTING THE CITY’S FY 26/27 BUDGET
WHEREAS, the City Manager of the City of Brownwood has submitted to the City Council a proposed budget of the revenues of said City and the expenses of conducting the affairs thereof, and which said proposed budget has been compiled from detailed information obtained from the several departments of the city; and
WHEREAS, the City Council has received said City Manager’s proposed budget, a copy of which proposed budget and all supporting schedules have been filed with the City Secretary of the City of Brownwood, and is of the opinion that the same should be approved and adopted, and that a public hearing before the City Council has been provided for as required by Section 73 of the Charter of the City of Brownwood, Texas.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BROWNWOOD, TEXAS, THAT:
SECTION 1. That the proposed budget of the revenues of the City of Brownwood and the expenses of conducting the affairs thereof, as submitted to the City Council by the City Manager of said City, be, and the same is in all things adopted and approved as the budget of all of the current expenses as well as the fixed charges against said City for the fiscal year beginning October 1, 2026 and ending September 30, 2027.
SECTION 2. That the sum of $27,787,259 is hereby appropriated from the General Fund for payment of operation expenses and capital expenditures as itemized in the budget.
SECTION 3. That the sum of $1,674,045 is hereby appropriated from the General Debt Service Fund for the purpose of paying the interest due on general obligation bonds and time warrants, redeeming the serial bonds as they mature, creating a sinking fund therefore.
SECTION 4. That the sum of $10,751,239 is hereby appropriated from the Utility Fund for the operation expenses, capital expenditures and debt service as itemized in the budget.
SECTION 5. That the sum of $7,792,404 is hereby appropriated from the Sanitation Fund for payment of operating expenses and capital expenditures as itemized in the budget of the Sanitation Fund.
SECTION 6. That the sum of $1,264,784 is hereby appropriated from the Airport Fund for payment of operating expenses and capital expenditures as itemized in the budget of the Regional Airport.
SECTION 7. That except in cases of emergency, no money shall be drawn from the treasury of the City, nor shall any obligation for the expenditure of money be incurred except pursuant to the budget appropriations as set out in the approved budget.
SECTION 8. This Ordinance shall be and remain in full force and effect from and after its passage and approval by the City Council of the City of Brownwood.
PASSED AND APPROVED on First reading this ____ day of September, 2026.
PASSED AND APPROVED on Second reading this ____ day of September, 2026.
PASSED AND APPROVED on Third/Final reading this ____ day of September, 2026.
APPROVED AS TO FORM: ATTEST:
CHRISTI WYNN, City Secretary
PAT CHESSER, City Attorney
STEPHEN E. HAYNES, Mayor
AN ORDINANCE LEVYING AD VALOREM TAXES FOR THE TAX YEAR 2026 FOR THE CITY OF BROWNWOOD, TEXAS; PROVIDING FOR ENFORCEMENT OF COLLECTION; AND PROVIDING FOR AN EFFECTIVE DATE.
BE IT
BY THE CITY COUNCIL OF THE CITY OF BROWNWOOD, TEXAS, that
There shall be and hereby is levied by the City Council of the City of Brownwood, Texas for the 2026 tax year upon and against all property, real and personal and mixed, situated within the corporate limits of the City of Brownwood and not by law exempt from taxation, a total ad valorem tax of .7175 on each $100 assessed value of all taxable property.
That of the total tax, for the current general fund expenses there is hereby levied .5914 dollars on each $100.00 assessed value of all taxable property which general fund expenses include the following with the amount of tax for each purpose to-wit:
A. To create a general fund from which may be paid all expenses of the City of Brownwood, of every kind, character, and nature, which the City may be called upon to pay and which are properly chargeable to the general fund.
THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR’S TAX RATE.
THE TAX RATE WILL EFFECTIVELY BE RAISED BY 1.70 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $9.91.
That of the total tax, for the payment of debt services there is hereby levied .1261 dollars on each $100.00 assessed value of all taxable property, which such amount includes the following debt to-wit:
A. To provide for interest and create a sinking fund for outstanding Certificate of Obligation Bonds, Series 2021 (Street/Fire/Scr CO 21), $6,830,000, .0544 dollars on each $100.00 assessed valuation of property.
B. To provide for interest and create a sinking fund for outstanding Certificate of Obligation Bonds, Series 2016 (Street/CF/Park CO 16), $2,655,000, .0202 dollars on each $100.00 assessed valuation of property.
C. To provide for interest and create a sinking fund for outstanding Certificate of Obligation Bonds, Series 2025 (Downtown Improvements CO 25), $17,800,000, .0515 dollars on each $100.00 assessed valuation of property.
III.
The City Secretary shall cause the following notice to be posted on the homepage of the City’s internet website:
THE CITY OF BROWNWOOD, TEXAS ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR’S TAX RATE. THE TAX RATE WILL EFFECTIVELY BE RAISED BY 1.70 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $9.91.
IV.
That for enforcement of the collection of taxes hereby levied, the City of Brownwood shall have available all rights, remedies and penalties provided by law.
V.
This ordinance shall become effective after enactment as provided by Charter and/or State law.
PASSED ON FIRST READING this the____day of September, 2026.
PASSED ON SECOND READING this the____day of September, 2026.
PASSED ON THIRD AND FINAL READING this the____day of September, 2026.
APPROVED AS TO FORM: ATTEST:
CHRISTI WYNN, City Secretary
PAT CHESSER, City Attorney
STEPHEN E. HAYNES, Mayor
2026 TAX AND DEBT SURVEY (LISTED BY TOTAL VALUE)
PROPOSED BUDGET
FY 2026/2027
CITY OF BROWNWOOD