PROPOSED BUDGET FISCAL YEAR 2026 - 2027
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
BUDGET CALENDAR FY 26/27 Wednesday, April 1st
Distribute budget worksheets to department heads.
Wednesday, April 15th
Worksheets due in from smaller departments to Chief Accountant
Wednesday, April 29th
Worksheets due in from larger departments to Chief Accountant
Tuesday, May 26th -
Finance office closed to set operation budgets for all departments
Wednesday, May 27th Monday,June 8th -
Budget meetings with City Manager, Finance Director, and department heads (Friday-only if needed)
Friday, June 12th Tuesday, June 23rd
Pre-budget workshop with City Council (evening workshop after regular morning meeting)
Tuesday, July 14th
Budget workshop with City Council. (evening workshop after regular morning meeting)
Thursday, July 16th
2nd Budget workshop, only if needed
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
BUDGET CALENDAR FY 26/27 Tuesday, July 28th
Regular Council meeting: Additional budget workshop with City Council (If necessary, after receiving nonew-revenue rate, voter-approval rate and BCWID water rate.) Discussion of tax rate, Council must take vote for record on proposal to consider tax increase
Tuesday, August 11th
Schedule public hearing on budget and tax rate for 8/25/26
Tuesday, August 25th
Regular Council meeting: (1)Morning-hold first public hearing on tax rate and budget and move that budget be adopted at evening meeting, (2)Evening-hold second public hearing on tax rate and budget, adopt budget on 1st reading.
Tuesday, September 1st
Special Called Council meeting: 1) approve budget ordinance - 2nd reading; (2) adopt tax rate and tax ordinance 1st reading; (3) approve utility rate ordinance reading; (4) approve miscellaneous fee ordinance - 1st reading.
Tuesday, September 8th
Regular Council meeting: 1) approve utility rate ordinance-2nd reading; 2) approve miscellaneous fee ordinance - 2nd reading; 3)approve tax ordinance 2nd reading
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
BUDGET SUMMARY
$49,269,731 FY 26/27 Proposed Budget an increase of 3.12% from the current fiscal year. The increase primarily reflects the rising cost of maintaining current service levels, including employee compensation, health insurance, electricity, public safety operations, debt obligations, and scheduled capital and equipment needs.
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
REVENUE FACTORS PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
PROPERTY TAX BREAKDOWN
The average residence valuation went from $164,168 to $172,819. The new average household will see their City property tax go from $1,135 to $1,240 per year, an increase of $105 or $8.75 per month. PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
$7,861,373
TOTAL M&O PROPERTY TAX
$11,090,133
TOTAL PUBLIC SAFETY INVESTMENT POLICE $5,634,670
FIRE $4,743,630
CENTRAL DISPATCH $711,833* Brownwood Portion*
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
PUBLIC SAFETY FUNDING
PROPERTY TAX ONLY FUNDS
71%
OF TOTAL PUBLIC SAFETY NEEDS.
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
PROPERTY TAX BREAKDOWN
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
PROPERTY TAX RATE
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
UTILITY FUND RATES Water Rates Consumption Rate: There is no proposed change in the water consumption rate. Base Rate: There is no proposed change in the base rate. Sewer Rates: There is no proposed change in the base rate. Sanitation Rate: We are proposing an increase to the sanitation rate for out of city limit customers only. The average residential customer rate would increase from $27.35 to $35.55. Landfill Gate Rate: We are proposing a $2 increase to the landfill gate rate for out of city limit customers only, from $52 to $54.
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
UTILITY RATE IMPACT Impact to in city limit residential utility customer per month
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
EXPENSE FACTORS PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
EQUIPMENT & VEHICLES As per City Manager directive, new capital equipment was limited. Below is a list of major equipment (over $60,000) in the proposed budget.
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
PAY ADJUSTMENTS Over the past several years, the City’s investment in pay adjustments has significantly improved employee retention. To remain competitive in the current labor market and address ongoing inflation, the proposed budget includes a 3% pay adjustment for non-civil service employees. For civil service personnel, pay increases are set at 4% for Fire in accordance with the adopted Meet and Confer Agreement and currently 4% for Police, in accordance with the City’s proposed Meet and Confer Agreement.
Pay Adjustments Fire: $126,202 Police: $146,020 Non-Civil Service: $383,904 Total $656,126
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
BUDGET TOTALS
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
BUDGET TOTALS BY FUND
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
TOTAL BUDGETED REVENUE BY FUND
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
TOTAL BUDGETED EXPENSE BY FUND
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
GENERAL FUND
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
GENERAL FUND CONTINUED
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
GENERAL FUND CONTINUED
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
UTILITY FUND
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
SANITATION FUND
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
AIRPORT FUND
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
EXPENSES GENERAL FUND EXPENSES
PROPOSED BUDGET FY 2026/2027
PROPRIETARY FUND EXPENSES
CITY OF BROWNWOOD
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
CITY MANAGER LETTER The City Manager’s letter offers insight into the City’s financial priorities, planned investments, and approach to delivering essential services in the FY 2026/2027 proposed budget.
PROPOSED BUDGET FISCAL YEAR 2026/2027
WWW.BROWNWOODTEXAS.GOV/BUDGET
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
PROPOSED FY 26/27 BUDGET
PROPOSED BUDGET FISCAL YEAR 2026/2027
WWW.BROWNWOODTEXAS.GOV/BUDGET
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
RECEIVE PUBLIC INPUT
PROPOSED BUDGET
CLOSE PUBLIC HEARING
FISCAL YEAR 2026/2027
ADOPT BUDGET ON FIRST READING AT EVENING MEETING
PROPOSED BUDGET FY 2026/2027
CITY OF BROWNWOOD
PROPOSED BUDGET FISCAL YEAR
2026 - 2027
Feel free to contact our finance department if you have any questions. Melanie Larose mlarose@brownwoodtexas.gov
325.646.5775
www.brownwoodtexas.gov/budget