County revenue is primarily derived from property taxes, and to a lesser extent from other taxes, ie. sales taxes, HOT taxes, fines, and fees. Some revenue is obtained
through grants. The County also has an inventory of unused property that can be sold and put back on the tax rolls. Revenue available to the County to cover expenses for the next fiscal year is more limited than in the past. Tax ceilings and exemptions, while beneficial to many, reduce money available to provide for roads, and public services. Hard decisions will need to be made going forward.

County expenses as a general rule fall into one of two categories: (1) mandated expenses; and (2) discretionary expenses. Mandated expenses are expenditures the
County has very little control over. They are incurred as a result of the County fulfilling responsibilities mandated by the State of Texas and Federal Government. Mandated expenses generally equate to approximately 67% of a county’s budget. Responsibilities mandated to a county include: 

• Setting budget and appropriate tax rate to fund local government. 
• Conducting elections. 
• Processing and maintaining voter registration. 
• Providing for public safety. 
• Maintaining and operating the court and jail system including provision for indigent legal defense. 
• Providing medical care for indigent county citizens. 
• Facilitating the issuance and recording of public documents. 
• Processing motor vehicle registration and title transfers. 
• Collecting and remitting state motor vehicle taxes. 
• Providing local support for state agencies such as the Texas Department of State Health Services, the Department of Public Safety, the Texas Parks & Wildlife Department, and the Alcoholic Beverage Commission.

Discretionary expenses are expenditures the County chooses to make over and above mandated expenses. Texas counties have traditionally opted to provide their citizens with additional services including parks, community centers, libraries, senior centers, emergency medical and family services, county fairs and special events and have funded tax increment reinvestment zones, certain non-profits, and other special programs.

County road expenditures fall outside the general rule. Maintaining and constructing county roads are county responsibilities according to Texas Law; however, the funding level, decided by the Commissioners Court, is discretionary.

Most citizens want lower taxes. Many citizens want more services and better infrastructure. County employees want raises and continued benefits. We all want to be safe and secure in our homes. We all want ambulance service. Every year the underlying questions remain the same. What do we want, what do we need, and what are we willing to pay for? Obviously, County government needs to economize and operate more efficiently. We need to do more with less. We need to plan. There is that four letter word again, PLAN.