Mayor Pro-Tem
Our Council
City Council
October 1, 2025 - September 30, 2026
Fiscal Year City Administrator
Tony Aaron
(Budget Prepared by City Administrator)
Mayor Bob Mangrum, PhD
The Mayor and five City Council Members as elected representatives of the City of Early, formulate public policy to meet community needs and assure orderly development of the City. The City Council is responsible for appointing the City Administrator, City Attorney, Municipal Judge, and City Secretary, as well as various citizens’ boards, and commissions.
Benny Allcorn
Garry Forisha
Travis Eoff
Joel Johnson
Charles Matlock
City Council
City Council
City Council
History of Early
Early, Texas is located at the intersection of U.S. Highways 67 and 84 along the Pecan Bayou, just east of Brownwood in central Brown County. The area was first settled in the early 1850s by Welcome W. Chandler, and in 1858, Brown County’s first post office was established in his home. Disputes over land and water in the late 1860s led many residents to move west of the bayou, shifting the center of Brownwood
Early began forming its own identity the creation of a school district name Walter U. Early, an attorney who dona school buildings. Several rural schools consolidated into this new district, wh the heart of the community. By 1935, school, two churches, and several bus
The city officially incorporated on December 15, 1951, with around 600 residents. Growth continued steadily through the decades with the Heartland Mall opening in 1980, a city hall built in 1982, and a post office added in 1985. The Early Lions Club was formed in 1957, further strengthening civic pride.
By 1990, Early had grown to over 2,300 residents with multiple churches, its own newspaper, and a thriving school district.
Early Today
Today, Early is a vibrant community of 3,296 people (2020 Census), proud of its history, smalltown charm, and continued growth.
Organizational Chart
CITIZENS OF EARLY
CITYCOUNCIL
CITYATTORNEY CITYSECRETARY BOARDS& COMMISSIONS MUNICIPALJUDGE
CITYADMINISTRATOR
PUBLICWORKS PARKS& RECREATION
ASSISTANTCITY ADMINISTRATOR
UTILITIES SUPERINTENDENT
PUBLICWORKS ADMINISTRATION
SUPERINTENDENT PARKFACILITIES YOUTH ACTIVITIES
ECONOMIC DEVELOPMENT
DEVELOPMENT SERVICES
FACILITY MAINTENANCE
CONSTRUCTION PLANREVIEW
CONSTRUCTION INSPECTIONS
ADMINITSTRATION OFTHEUDC
UTILITYBILLING HUMAN RESOURCES
MARKETING/ COMMUNICATION
INVESTIGATIONS
Budget Calendar
Message from the City Administrator
Honorable Mayor, City Council Members, and Citizens of Early, Texas,
I am pleased to present for your consideration and adoption the annual budget for Fiscal Year 2025–2026, beginning October 1, 2025, and ending September 30, 2026
This budget reflects the City Council’s strategic initiatives, goals, policies, and priorities, developed through collaborative workshops and planning sessions. It serves as a roadmap for delivering and enhancing essential services, while continuing to improve the overall quality of life in our community We remain mindful that such progress often comes with increased costs, and we are committed to balancing these improvements with the financial realities of our citizens especially in the face of ongoing economic challenges and record-high inflation In our pursuit of fiscal responsibility, we continuously work to reduce expenditures and maximize the effectiveness of public funds. Despite these efforts, external cost drivers such as increases in fuel, materials, repairs, and employee benefits continue to place pressure on our financial resources.
The preparation of this budget has been a collaborative process involving city administration, department heads, and elected officials We have also valued community input received throughout the year The budget includes detailed allocations for the General Fund, Convention and Visitors Bureau Fund, Municipal Development Fund, Water Fund, Sewer Fund, Sanitation Fund, Capital Projects, and other special funds
For FY 2025–2026, total projected revenues are $16,935,821, which includes $2 million in anticipated revenue from land sales within the Early Town Center and Commercial Corridor by the Early Municipal Development District. Total expenditures are estimated at $16,511,858, including $2 million in capital projects tied to those same projected real estate transactions.
Property Tax and Revenue Priorities
Property tax remains a major concern for residents While it is a significant revenue source, sales tax continues to exceed property tax in overall contribution to the City’s income The Brown County Appraisal District has certified the total taxable value within the city at $390,532,117, representing a 4.30% increase over the previous year This year’s proposed tax rate is $0.66000 per $100 of assessed value, which exceeds both the No-New-Revenue and Voter-Approval Rates, but remains below the De Minimis Rate of $0.68474 This represents a 1327% increase, generating an additional $273,153 in revenue over last year. Importantly, 100% of this new revenue will support our first responders through the following initiatives:
Hiring of emergency dispatch personnel to support peak operations for Police and Fire Departments
Addition of one full-time firefighter position
Purchase of a new patrol vehicle and a new vehicle for the Fire Marshal
$5,000 annual raises for all first responders
5% pay increases for all civilian employees within the Police and Fire Departments
For reference, the average home in Early is now appraised at $206,804, and under the proposed rate, homeowners can expect to pay approximately $1,364.91 in City property taxes. Total projected maintenance and operations (M&O) revenue from property taxes is $2,015,977 while the combined Police and Fire Department budgets exceed $2.6 million, with more than $600,000 supplemented by sales tax revenue. Other general fund programs, such as Parks and Recreation (budgeted at $600,000), are also largely funded through sales tax.
Sales Tax Revenue
Message from the City Administrator
We are fortunate to have a strong and growing sales tax base For FY 2024–2025, we project collections of approximately $3 million, while conservatively estimating $2.2 million for FY 2025–2026 This cautious approach helps protect our budget in the event of economic downturns Historically, sales tax collections in Early have increased by an average of 6% annually, allowing us to maintain a healthy financial position
Capital Projects and Department Highlights
This year’s budget includes major investments in infrastructure and staffing. Highlights include:
Reconstruction of McDonald Drive, funded with a $500,000 grant
Continued street maintenance programs
Addition of a full-time firefighter and emergency dispatcher
Establishment of two new supervisory roles: Superintendent of Utilities and Superintendent of City Services These new leadership positions will provide oversight across multiple departments, improving coordination and service quality for our residents
Economic Development and Tourism
The Early Convention & Visitors Bureau (CVB) and the Early Municipal Development District (EMDD) will continue to promote tourism and business growth. Through local grant programs, the CVB has increased hotel occupancy and event activity, while the EMDD is advancing mixed-use development in the Town Center. Notably, FY 2025–2026 marks the first full year of operation for the new Atwood’s development, and we anticipate additional commercial and residential growth in that area
Utility Services and Staffing
To support the rising costs of operations, this budget includes a $7 monthly increase to the base utility rate This adjustment will fund:
Conversion of two part-time positions to full-time
Hiring of one additional full-time employee
Establishment of the new superintendent roles mentioned above
These changes are necessary to sustain high service standards amid growing demand and a rising population.
Employee Compensation and Benefits
As of July 2025, the national inflation rate stands at 32% To keep pace, the budget includes a 3% cost-of-living adjustment (COLA) for non-first responder employees At the request of Police Chief David Mercer, pay scales for first responders have also been adjusted to align with neighboring municipalities and counties ensuring that we remain competitive in attracting and retaining skilled personnel
Employee insurance premiums have risen by over 42% over the past three years, including a 15% increase this year. This cost is being absorbed by employees, not the City. However, the salary increases provided will help offset this burden.
Closing Remarks
This letter offers only a high-level summary of the budget, which is further detailed in the 100+ pages that follow
This $17 million budget, along with our five-year capital improvement plan, represents months of hard work and thoughtful planning I would like to extend my sincere appreciation to City staff, committees, and elected officials whose dedication made this possible
Once adopted, our efforts will continue under the guidance of the Mayor and City Council, with our department heads and employees executing the plan I am proud to work alongside such a committed team, and it is an honor to serve the citizens of Early, Texas.
With great respect,
Tony Aaron
City Administrator
Budget Ordinance
Property Tax Ordinance
25-26
Equipment and Vehicle Purchases
Facility Repairs and Improvements
The City of Early remains active in seeking and applying for various grants. These grants help to reduce expenses for the local taxpayer by bringing in federal, state, and private dollars to pay for the needs of the city.
The general fund accounts for 43.3% of total operating revenues and supports multiple city departments, with property and sales taxes as its main sources.
Property Tax Revenue
Over the last two budget years, the City of Early has focused on providing the necessary revenue to fully fund our Emergency Services. Last year, we added a Ladder truck to our fire department fleet, and we are preparing to purchase a new fire engine. The new revenue generated from this year's budget will be used to employ a dispatcher for the City of Early and provide improved pay to all emergency services employees.
How the Tax Rate Applies to You
0.66000 x (Taxable Value of Your Property) / 100
0.66000 x $50,000 / 100 $330
0.66000 x $100,000 / 100 $660
0.66000 x $150,000 / 100 $990
0.66000 x $200,000 / 100 $1,320
0.66000 x $206,804 / 100 $1,364.91
0.66000 x $250,000 / 100 $1,650
0.66000 x $300,000 / 100 $1,980
In 2025, the average home in Early, Texas is appraised at $206,804. Based on this valuation and the current property tax rate of 0.66000, the average homeowner will pay approximately $1,364.91 in city property taxes annually (calculated as 0.66000 × $206,804 / 100).
This property tax rate is projected to generate $2,015,977 in Maintenance & Operations (M&O) revenue. The combined budgets for the Police and Fire Departments total $2,714,657. All property tax revenue collected is allocated directly to support our First Responders, with the remaining portions of their budgets funded through Sales Tax Revenue. Additionally, the budgets for Streets and Parks & Recreation are fully supported by Sales Tax Revenue.
Sales tax is moving us forward and currently represents the largest single revenue source for the City of Early.
Sales Tax Revenue Breakdown
Budgeted Sales Tax- $1,935,000
Retail is a broad category but is comprised of goods and services that are purchased in the city and can range from building materials to service work performed on a vehicle. Manufacturing sales tax is often made up of the rental and lease of equipment and services performed in the industrial sectors such as the oilfield.
The City of Early is blessed to see such growth over the last six years. The chart below represents the conservative nature of our budgeting for sales tax. The difference between budgeted and actual collections allows us to start the new fiscal year with a strong beginning balance.
Sales Tax Budgeted
$1,685,000 $1,935,000
$1,192,500
20/21 21/22 22/23 23/24 24/25 25/26
Sales tax collections for the fiscal year are projected at $1,935,000. This growth plays a key role in funding quality services and supporting a thriving community. To account for fluctuations, the City of Early budgets conservatively often resulting in actual collections exceeding projections
The Administration department’s expenditures are made up of various operational expenses from
Fire safety is a top priority here in Early. To keep our firefighters safe and protect our community, having the right equipment is essential. That’s why we are adding a new response vehicle for our Fire Marshal, upgrading our building and equipment, and ensuring our new Ladder 8 truck is fully equipped and ready to respond.
Fire Department Projects
6 sets of Bunker Gear-Paid by Texas Forest Service Grant
15 Particulate Hoods
5" supply hose
Fire Marshal New Response Vehicle
$25,000
$4,600
$4,200
$83,000
Convert one employee from part-time to full-time (benefits only) $25,000
Increase base pay of first responders by $5K per employee $35,000
Police Department
Our mission is to ensure our community is served by a professional, well-equipped Police Department. From ballistic shields and protective vests to advanced software and modern reporting tools, we are committed to providing our officers with the resources they need. 26.3%
Projects
$6,000 Replace 2 Computers
$86,000
New Patrol Vehicle + Equipment
$16,000 Rifle Plate Vest
$50,000
Increase base pay of first responders by $5K per employee
$80,000 Hire a full-time dispatcher for police and fire during peak hours (salary and benefits)
$5,500 Dispatch software one-time set up
Convention & Visitors Bureau
The CVB strategically invests its funds to promote the City of Early in ways that drive tourism and increase both sales and hotel occupancy tax revenue. This revenue, in turn, supports a variety of civic and non-profit events that not only generate vital funding for these organizations but also attract visitors who stay in our hotels and spend money at local shops and restaurants boosting our economy and community visibility.
$423,000
CVB Special Events
Co-Host
Kid’s Fishing Event
Smart City Expo
Host
Buy Texas Markets
Courts and Controllers
Movie in the Park
Catch and Win: Reel in Rewards
Major League Fishing Tournament
Lighting of the Christmas Tree
Holly Jolly Tree Trail
Event Partners
Heartland Rod Run
Amputee Golf Tournament
Holiday Basketball Classic
Texas High School Bass Association
NextGen Texas Tournament Trail
Fun-N-Sun Couples Tournament Trail
Championship
Brownwood Bass Club
Municipal Development District
The MDD’s primary responsibility is to foster a strong and sustainable local economy by recruiting new businesses and supporting the retention and expansion of existing ones. By investing in business development, the MDD helps generate increased local revenue and job opportunities. These investments yield long-term returns as the local economy continues to grow and thrive.
$496,700 $586,600 $587,500 $599,000 22.6% $622,000
Total MDD Revenue
The MDD offers a range of grant and assistance programs designed to support local businesses, strengthen the local economy, and invest in quality-of-life projects that enhance the overall well-being of the community.
Municipal Development District Grant Projects Projects
For the past severa of real estate to s Early’s commercial over $2 million in a be reinvested to o
Town Center Boardwalk Construction
Construction began in the Fall of 2024 and has progressed at a steady and efficient pace The Boardwalk and Mangrum Street are scheduled to open in the Fall of 2025, followed by the start of commercial building construction during the first quarter of 2026 Commercial developments are projected to continue for several years in the Town Center Development.
Amenities
Restaurants
Shopping
Event Lawn
Turf Porch Area
Visitors Center
Family Friendly Businesses/Activi
Towneplace Suites by Marriott
Grand Opening
o celebrate its Grand Opening in the 2025/2026 et Year. This exciting milestone will be marked a community celebration featuring live music, amily-friendly activities, and local vendors. Designed as a vibrant gathering space, the rdwalk will enhance the visitor experience by ding scenic views, unique shopping and dining portunities, and a welcoming atmosphere for residents and tourists alike.
Town Center Development
Water, Sewer, & Sanitation
For several years, the City of Early has operated a brush and bulk trash pickup to our citizens This service has become a vital part of our operations to keep our city clean and clear of fire hazards from dead brush, and many debris and waste items that otherwise would not be removed from properties. In addition to the overall increase of operations, it is necessary to adjust our utility rates in order to continue to meet the needs of our growing city.
13.6%
Water Fund
The Water Fund supports the maintenance and operation of the City’s water infrastructure, ensuring the reliable delivery of clean, safe water to both residents and businesses. Through our partnership with the Brown County Water Improvement District, the City of Early has secured long-term water availability to meet current and future needs.
Projects
$30,000 Convert a part time
$50,000 Parking lot paving ( shared with sewer, sa general fun
$12,000 Replace Public Wor
$30,000 Meter replacemen
$100,000 System/Equipmen
$DQE Assistant PW/Utility Su
The City of Early operates an extensive wastewater system that collects, treats, and disposes of millions of gallons of wastewater each year This system includes miles of underground pipelines that transport wastewater to our treatment facility. Once treated, the water is responsibly disposed of through application to hay fields. Revenue generated from the sale of this hay contributes to the ongoing maintenance and improvement of the City’s wastewater infrastructure.
Sewer Fund Projects
$56,000 Adding a Full Tim Employee
$40,000 McDonald Drive sewer replacemen
$69,500 Agriculture operations
Sanitation Fund
The Sanitation Fund represents 6.1% of this year’s overall budget. The primary focus of the Sanitation Department is the safe, efficient, and reliable disposal of solid waste. The majority of the fund is allocated to operational costs and equipment m i t
Projects
$30,000 Part time to full time
$60,000 Vehicle and equipment maintenance
$300,000 Purchase of a new rear load trash truck
$DQE Assistant PW/City Services Superintendent
$40,000
Replacement Program of Commercial Dumpsters
Employee Benefits
The City of Early recognizes that our employees are essential to delivering the high-quality services our citizens rely on every day. In light of rising living expenses and increased healthcare costs, we are implementing a 3% raise to help support our dedicated staff and ensure their continued well-being. This adjustment is not only an investment in our workforce but also in the long-term quality and stability of city services. We are mindful that these decisions impact our community financially, and we remain committed t i ibl B pporting our ion of the serve.
Peace
Peace
Peace
Peace
Peace
Police Payscale
Administrative Personnel Payscale
Capital Improvement Plan
Capital Improvement Plan
Capital Improvement Plan
Capital Improvement Plan
Budget Summary
Budget Summary
Budget Cover Page
City of Early 2025/2026
Comprehensive Budget
5,223,191 00 919,595.00 6,142,786.00 ============== TOTAL FUND FORWARD REVENUES
EXPENDITURE SUMMARY
11-ADMINISTRATION 12-STREET 13-FIRE DEPARTMENT 14-POLICE DEPARTMENT
15-PARKS & RECREATION 16-FIRE MARSHAL
17-TOWN CENTER
1,316,400.00 1,405,900 00 1,052,874 00 1,573,774.00 502,400 00 99,709 00 100,500.00 63,700 00 6,115,257 00 ============== 27,529.00
10-3011 PROP. TAX. CUR.YR.ASSEMT
10-3013 PROP TAX PRIOR YR COL
10-3014 PROP TAX CUR YR DELQ.
10-3015 VEHICLE INVENTORY TAX
10-3021 PEN & INT
10-3031 SALES TAX
10-3032 SALES TAX-ECO DEV RETURN
10-3041 FRANCHISE TAX
10-3051 MOTEL TAX
10-3061 MIXED DRINK TAX
10-3071 D R E A M S DONATIONS
10-3072 DONATIONS - MISC
10-3075 LEADERSHIP PROGRAM-DONATIONS
10-3081 BEAUTIFICATION DONATION
10-3090 EBC LEASE/RENTAL INCOME
10-3091 EBC FACILITY RENTAL 10-3092 EBC COPIER/FAX CENTER INCOME
10-3093 EBC UTILITY REIMBURSEMENT
10-3101 ADMINISTRATIVEFEES
10-3110 SCHOOL RESOURCE OFFICER
10-3111 COURT FINES
10-3112 COURT FINES - JURY FEES
10-3121 DEVELOPMENT SERVICES FEES
10-3131 ELEC INSP FEES
10-3132 FIRE INSPECTIONS
10-3141 BEER & WINE SALES PERMITS
10-3151 FIRE DEPT FEES
10-3152 RENTAL INCOME
10-3153 TOWER LEASE INCOME
10-3154 CAPITAL LEASE PROCEEDS
10-3155 PROCEEDS-SALE OF PROPERTY
10-3156 OTHER FINANCE SOURCE-NOTE PROC 10-3711 INTEREST INCOME
10-3712 INT INCOME BEAUTIFICATION
10-3714 INT. INCOME - SEIZURE FUND
10-3715 INTEREST INCOME GEN EQUIPMENT
10-3811 OTHER INCOME
10-3812 BATTING CAGE
10-3813 SPAY / NEUTER PROGRAM
10-3903 LYD ADMIN FEE
10-3904 RESTITUTION
10-3905 COLAGY
10-3906 MUN COURT TIME PAY FUND
10-3907 MUN COURT BLDG SECURITY FUND
10-3908 MUN COURT TECHNOLOGY FUND
10-3909 SEIZURE FUNDS
10-3910 LAW ENF CONT ED GRANT FUN
10-3911 GRANT INCOME
10-3912 TRANSFER TO
1,200.00
00 3,000 00 1,000.00 4,000 00 301,189 00 36,000.00 150,000 00 0 00 7,500.00 1,500 00 0.00 2,000 00 13,000 00 0.00 8,200.00 0 00 0.00 0 00 30,000 00 50.00 0 00 0 00 0.00 12,000 00 1,575 00
