Elect Bernsen for County Judge

Tax Rate, Spending & Growth

When it comes to budget philosophy, mindset matters. There is a big difference between the “conserve and save” mindset of a businessman versus the “tax and spend” mindset of a bureaucrat. Our county’s spending has increased 50% in four years and doubled in the last ten! Recognizing that government spending is difficult to reduce or eliminate once implemented, the best way to slow the growth in spending, aside from trimming the fat around the edges, is to prevent new spending in the first place.

Tax Rate: The tax rate is one of the most misunderstood aspects of government finance. Politicians love to brag about a “low” tax rate, while saying nothing about increases in appraisal values or population growth. Some even claim the tax rate is going down when it is appraised values going up. Each year, the tax rate is first adjusted lower to compensate for the higher appraised values (the “No New Revenue” tax rate). State law authorizes the Commissioners Court to then increase the tax rate by a maximum of 3.5% (the “Voter-Approval” tax rate) without an election. It is the Court that determines and votes on the tax rate, and it’s usually increased to the maximum.

I have compared our tax rate to many other counties using various metrics, and the actual tax rate alone is not a good indicator of government efficiency. Other counties have higher rates, but lower tax levies. If you want a truly meaningful comparison of county spending, you need to compare spending to population size, or “per capita spending”.

Per Capita Spending: There are comprehensive annual financial reports (audits) available for each county. Using the most recently available audit and population data, I’ve compared our general fund spending (74% of total spending) to the four of our neighbors (Washington, Colorado, Lavaca and Lee Counties) who, like us, lack an Emergency Services District.

Of the five counties, we have the second highest expenditures and are near the high end of per capita spending at $777 per person (Lavaca is lowest at $442 and Washington is highest at $809). Compared to five other counties with a similar population (Gillespie, Aransas, Shelby, Lampasas and Montague Counties), we have the third highest expenditures and are the second highest in per capita spending (Shelby is the lowest at $321 and Aransas is the highest at $828). Counties have unique characteristics and it can be hard to compare them. However, per capita spending is a much better gauge of government efficiency than the tax rate.

Population Growth: Between 2010 and 2020, Fayette County’s population shrank 0.5% while the state grew 15.9%. Since 2020, we have grown 4.3% while the state has grown 8.3%. Among Fayette County and its eight neighbors, we rank third lowest in population growth since 2010 (only two grew slower). Over that same time frame, our annual growth rate was 0.27% per year while the state was 1.64%, and every city shrank except Round Top (which added four residents). We are growing at a rate much slower than our neighbors and the state.

While the Round Top area is growing, I believe it is mostly new subdivisions with unsold lots and new commercial development. Both activities increase the appraised values and tax levies of those properties without increasing the number of citizens or the services the county must provide. It generally lowers the tax burden for the remainder of the county. Of the $1.4 million in increased revenue from property taxes in the 2026 budget, 45% is from new property added to the tax roll. This new money, if not used on new spending, can be used to offset existing spending and reduce the tax rate.

Budgets, audits and tax rates are complicated matters. As the chief budget officer for the county, it is essential that the county judge understands them. As a business owner, I have been working with budgets and financial statements for 23 years. I even wrote a custom accounting software for my business. Elect a businessman who knows how to conserve taxpayer dollars. I ask for your vote in the primary. Please support my campaign and read my other policy papers at https://WilliamBernsen.com/.

God bless Fayette County!

William Patrick Bernsen

Pol ad by the William Bernsen Campaign