Upshur County commissioners unanimously approved a $25.5 million budget for the 2026-27 fiscal year on Tuesday, opting to maintain a flat property tax rate. The vote in Gilmer funds several significant county expenses, including a new animal control facility, substantial road maintenance equipment purchases, and increased employee compensation.
The adopted budget represents an increase of $1.18 million over the previous year's 2025-26 budget. A major contributor to this increase is a $1 million rise in employee health insurance costs. Overall, the budget allocates $77,000 for renovating an animal control facility, $761,000 for road maintenance equipment, and addresses the rising health insurance expenses.
Despite the property tax rate remaining flat, property owners in Upshur County are expected to pay more in taxes due to rising property valuations. For a homestead valued at approximately $158,000, this means an increase of about $28 per year. County Judge Todd Tefteller noted that new property and higher valuations across all properties are projected to generate nearly $600,000 in new revenue for the county, with the majority coming from new property. Tefteller acknowledged the increase, likening it to a “mosquito bite.”
The budget includes a $1,200 raise for all county elected officials and employees, a measure totaling $394,000, according to County Auditor Connie Williams. Additionally, the county’s contribution match for employee retirement will increase from 150% to 200%. This increase in retirement contributions will cost roughly $260,000. Ms. Williams previously stated that the retirement match was cut in half more than a decade ago. She noted that county officials are working to improve compensation and benefits, as Upshur County pays less than surrounding counties.
Upshur County will allocate $761,000 for cash purchases of heavy road and bridge maintenance equipment. County Auditor Connie Williams explained that these outright purchases will save the county money in interest payments. In past years, the road and bridge department relied on lease-purchase agreements, incurring significant interest costs. For example, the county spent $67,000 in interest payments on heavy equipment in 2024-25. Ms. Williams noted that the county’s improved finances and built-up surplus now allow for these cash purchases, saving money in the long run. The county is considering buying two trucks to haul equipment, two dump trucks, an excavator, and a road packer.
The budget includes $77,200 for the renovation of a building to serve as an animal control facility, as stated by County Auditor Connie Williams. This facility is not intended as a public animal shelter for general drop-offs or adoptions. Instead, it will house animals that pose a danger to the public, livestock, or property. Upshur County Sheriff Larry Webb urged commissioners in January to create such an impoundment facility to detain dangerous dogs, calling it a first step in addressing the county’s long-running problem with dangerous, loose dogs. County officials indicated that a dedicated county facility is necessary because other regional animal shelters are frequently at maximum capacity and charge fees to outside agencies.
Upshur County officials are preparing for the financial impact of a potentially costly capital murder trial in the upcoming fiscal year. County Auditor Connie Williams noted that the trial of Alvin Charles McKnight is scheduled for April 2027, falling within the 2026-27 budget. Capital murder trials typically cost at least $1 million, with some costing significantly more, according to Ms. Williams. Under state law, the county is responsible for paying the cost of Mr. McKnight’s defense, and he is entitled to two lawyers. CBS19 reported that Mr. McKnight is charged in connection with the November 4, 2023, killings of Dermetrica Waters, 37, and Mandy Ray, 35, and pleaded not guilty in 2024. The News-Journal previously reported that prosecutors intend to seek the death penalty, which would be the county's first in decades. The county has budgeted more than $3 million for capital murder costs and plans to use surplus funds if additional money is needed, Ms. Williams said.
The county will not need to budget funds for the restoration of the county courthouse in the next fiscal year, which freed up additional money in the budget, according to County Auditor Connie Williams. The county had previously budgeted funds to match a grant from the Texas Historical Commission for the $15 million project. County Judge Todd Tefteller stated that the courthouse restoration project is expected to be completed by the end of this year.
