Part 2: Grassroots America Shines Light on County Budget Risks
Paid for by Grassroots America – We the People PAC®
Public Statement | September 15, 2026
Smith County Commissioners Court
Delivered by Tom Fabry, Chair
Government Watchdog Committee
Smith County Judge Neal Franklin and County Commissioners,
You will vote today to approve the FY27 budget and tax rate, but Grassroots America insists ONE MORE TIME – you can and should do better for the taxpayers.
Through the years, we’ve given you many commonsense suggestions and offered to discuss them in greater detail. Yet, you have committed ZERO plans to run this county like a well- run business.
It is imperative that the public record shows the facts of the FY27 budget process and the growing financial risks, because they are nothing short of alarming. Those facts are:
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Comparing the 2026 budget to the 2027 proposed budget before you today, your budgeted spending increased from $152 million to $172M—a $20 million increase of 13.2%. Corresponding tax revenue has not grown nearly as fast and is $15M short—busting the bank.
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To address that shortfall, you first invoked the Voter Approval Rate—the maximum increase in the tax rate that you can pass before you are required by law to put it to the voters. In other words, expenses were maxed out against the tax rate cap—so much so that adding a box of pencils would have forced you to call an election.
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But the math on the Voter Approval Rate came in. Seeing that you would have caused a 15.6% increase in property taxes on last year’s median home, you got creative and settled on the strategy to “subsidize” debt service by transferring $5M from the Fund Balance. But even with the giant subsidy, you are still increasing property tax bills by 10%!
You balanced the budget on the back of Smith Couty taxpayers.
Your alternatives? You could have adopted a plan a year ago—a plan to drive spending discipline and transparency to achieve measurable results for taxpayers.
But there was no plan for success and it shows with this budget. A real business plan would have included zero based budgets, scrubbed/renegotiated contracts, performance metrics, published goals, regular reporting, and accountability.
More Bad News for Smith County Taxpayers
This year’s $172M expense budget becomes your new baseline budget for 2028. And with the massive known revenue shortfalls, you’ll again be looking for millions of dollars in subsidies from reserves or from paid-off bond debt.
However, when the bond debt is paid off, the taxpayers expect their tax rate and tax bill will go down. But that is not this Court’s plan at all! The “savings” from paid off bonds will be used to continue subsidizing increased spending. You will be violating an implicit promise to the taxpayers.
You will no doubt approve the budget and tax rate today, as sad and fraught with risk as this action is. Nothing deters you.
You took oaths of office—including to the US Constitution that will be honored later today on Constitution Day. Those oaths included good stewardship of the taxpayers money.
Just how long can this shell game you’re playing go on?
This process is not transparent.
This is deception.
Taxpayers deserve better.
Tom Fabry
Chairman, Government Watchdog Committee
Grassroots America – We the People
September 15, 2026

