Commissioners debate budget and raises
Posted/updated on: July 28, 2026 at 4:50 am
TYLER — Smith County Commissioners are in the middle of a challenging planning process for the 2027 budget and many residents have voiced confusion surrounding the Reserve Fund’s purpose and why it’s not being used for salary increases for county employees. “They think because we’ve got millions of dollars in this reserve fund that we can just take that and give raises and hire new people,” Smith County Judge Neal Franklin said.
Judge Franklin explained the Reserve Fund is a savings account used for emergencies, capital expenses and one-time purchases. The fund gets its money from unspent tax revenue and operating in a surplus
“It’d be like you want to go and get a mortgage on a house, but paying with your savings account, it’s going to run out”, Judge Franklin illustrated.
In the proposed 2027 budget, there is a Cost-of-Living raise for all county employees, including the Sheriff’s office, which is asking for $5 million in the budget.
Commissioner Christina Drewry says she realizes all county departments need more financial support but is keeping in mind the voter threshold.
“When we increase the revenue this much at this rate, then the voters have to go to the ballot in November and choose to either increase their taxes or vote it down,” Drewry said. “Which could be detrimental to all the departments in the county.”
The final budget hearing will take place on Tuesday morning.





