Smith County is considering a property tax rate increase to 0.374088, approximately a penny higher than the current rate and less than initially anticipated. This proposed change would result in an estimated $87 increase in property taxes for the median homestead valued at $255,000, according to Smith County Auditor Timothy Hollis. The auditor attributes this increase to both the rise in the tax rate and an uptick in homestead values across the county.

Alongside the tax rate discussion, the county's working budget includes significant pay raises for employees. All Smith County workers are slated to receive a $2,000 pay raise. Most law enforcement officers are proposed to receive a higher increase, totaling $4,000. Smith County Judge Neal Franklin stated these raises are an effort to improve recruitment and retention within law enforcement, noting the county's desire for people to "get in law enforcement, and stay here."

Further details of the pay increases show varied amounts for sheriff's office personnel, leveraging additional state and federal funding. Deputies at the sheriff’s office are expected to see their pay increase by more than $6,800. This amount combines the $4,000 raise from the county budget with supplemental funding derived from a state grant program.

State grant funding and federal funds, specifically from housing federal inmates in the county jail, are designated to support raises for the sheriff and some command staff. While the sheriff and his command staff will not receive the $4,000 raise allocated to most law enforcement officers, they are included in the $2,000 raise for all county workers. Chief deputies are projected to receive total raises of $16,000. Captains will see total raises of $12,000. These figures combine the state and federal funding with the $2,000 county-wide raise. The sheriff is set to receive a total raise of $19,000. The sheriff indicates this substantial raise is necessary to widen the salary gap and prevent salary compression within the department. The decision on how to utilize these additional state and federal funds rests with the sheriff, not the Smith County Commissioners Court.

The county budget remains in development. Smith County Auditor Timothy Hollis is still required to officially file the proposed budget. The Smith County Commissioners Court will then need to vote on the finalized budget next month.