FY 2027 Adopted Budget ($185,490,040) and Adopted Combined County Property Tax Rate ($0.361317 per $100 valuation: $0.310733 M&O + $0.050584 I&S) for Smith County. Source: Smith County 2026 Certified Tax Roll & Truth-in-Taxation Calculation.
Total Appropriation
$185.5M
General Fund
$145.1M
Debt Service (I&S)
$22.8M
Capital Projects
$7.2M
Per Capita
$871
Public Safety:$78.8M (42%)
0
Public Works:$11.6M (6%)
Parks & Culture:$5.8M
Administration:$34.7M
Adopted Tax Rate:$0.361317 / $100
FY 2026 ADOPTED+8.0% YoYFreedom Score: 81.4 (A)• Adopted Sep 1, 2025FY 2026 Commissioners Court Adopted Budget — Smith County
Official FY 2024 (2023–2024) Adopted Operating & Debt Service Budget for Smith County (Smith County) totaling $161,547,272. Certified 2023 Tax Year ad valorem property tax rate: $0.3473 per $100 taxable valuation.
Total Appropriation
$161.5M
General Fund
$126.6M
Debt Service (I&S)
$19.9M
Capital Projects
$6.2M
Per Capita
$759
Public Safety:$68.4M (42%)
0
Public Works:$10.1M (6%)
Parks & Culture:$5.1M
Administration:$30.4M
Adopted Tax Rate:$0.347264 / $100
FY 2023 ADOPTED+3.6% YoYFreedom Score: 81.8 (A)• Adopted Sep 2, 2022FY 2023 (2022–2023) Commissioners Court Adopted Budget — Smith County
Official FY 2023 (2022–2023) Adopted Operating & Debt Service Budget for Smith County (Smith County) totaling $156,477,404. Certified 2022 Tax Year ad valorem property tax rate: $0.3300 per $100 taxable valuation.