September 28, 2026 - The Shelby County Commissioners adopted the 2026-2027 budget and tax rate during their meeting held Wednesday, September 16, 2026.
During the budget workshop held just before the meeting, Commissioner Roscoe McSwain commented on some of the decisions that were made in adjusting the proposed budget in relation to the Sheriff's Department.
McSwain stated that when proposed budget discussions were ongoing with Teresa Hughes, County Auditor, and Judge Allison Harbison, they collectively were dissatisfied with some of the positions and how they were being used at the Sheriff's Department. Discussions resulted in one of the officers being taken out of patrol.
"You had part-time labor going on in a full-time position costing $15,000 in benefits. Then there's 26 hours left unused that someone else had to work overtime, if that shift was important to be filled, that's 26 hours somebody else worked overtime to fill them and that was very disgusting to me to waste that money on an officer that had benefits somewhere else. So, that's why I took the officer out and made the position part-time," said McSwain.
In conversations over the proposed budget, Commissioner McSwain said he had commented that the officer was one position that probably could be reinstated to the budget, and they are concerned about jail staffing more than anything.
"His budget this year was $4,214,000 the new budget is $4.5 million, he's got a $300,000 increase," said McSwain. "Now, I'm not wanting to change that number, but now if he thinks he can't get by without that 10th deputy I'm ok with taking a part-time-something out and just swapping the money around."
According to McSwain, the Sheriff's Department budget has climbed from a $2.7 million budget in 2020 to $4.5 million in the 2027 budget.
Sheriff Corbell had written a letter to the commissioners regarding increased pay for department heads at the Sheriff's Department, and Commissioner McSwain said he didn't understand why the sheriff hasn't already increased that pay through the use of Senate Bill 22 (SB22) funds provided by the state. With the inclusion of the SB22 funds to the proposed budget, it would bring the total budget closer to $4.9 million.
The commissioners had conversations over SB22 when it began in 2023 and were skeptical over its longevity. Sheriff Corbell was equally hesitant during the meeting to use the SB22 funds in that way over concerns it could just suddenly halt in the future.
Sheriff Corbell went on record during the budget workshop to state the Sheriff's Department didn't need any reductions.
Commissioner McSwain challenged Sheriff Gerald Corbell to decide the direction they would take on the budget involving the Sheriff's Office. As a result of efforts to establish the budget, it was initially decided to add three part-time jailers and three dispatchers to the Sheriff's Department budget and to eliminate one investigator position.
"When we go to adoption, if I was going to make a motion to put that deputy back into that 11th slot that I have made part-time already, what do you want to give up? A part-time jailer, or part-time dispatcher," said McSwain.
McSwain made clear the positions he's talking about eliminating aren't currently filled and would be in addition to what he already had in use.
Following further discussion, Sheriff Corbell agreed to the elimination from the proposed budget of one of the additional part-time dispatcher positions and part-time jailer that had been added to the proposed budget in exchange for a full-time deputy position being returned to the budget.
County Judge Allison Harbison commented during the budget workshop on the "balancing act" that has gone on with the budget in the county for years.
"Historically, the fee offices and everything, they usually come in under budget every year and usually when they come in under budget we try to... that helps out all the other departments that are over budget and it's just kind of been a balancing act all these years and we do appreciate any office that only spends what they need, doesn't buy frivolously," said Judge Harbison.
She encouraged departments countywide to be frugal and not to get to the year with extra money in their budget and see that as a license to spend.
"It helps everybody else if you don't take advantage of your budget, and money in your budget," said Judge Harbison.
She remarked on some of the fee offices that have made a sacrifice in taking less employees, which has made room for adjustments to the budget.
"I wish that we could afford to go out and hire 20 new deputies, but when you hire 20 new deputies your going to have to buy 20 new vehicles rigged out," said Judge Harbison. "We've probably got more deputies now than we've had in my 26 years, they definitely have better vehicles than they've had in 26 years and so, I do hear you Sheriff, I really do."
Commissioner McSwain verbalized several amendments to the proposed budget, as follows:
1. Add $2,500 to the Shelby County Soil and Water Conservation District for a total of $15,000.
2. Add $1 million to non-departmental capital outlay for the historic jail, AgriLife Campus asbestos.
3. Per District Judges salary order add $1.50 per hour to the assistant auditor at $3,120 and a 5% $3,629 increase for the county auditor.
4. Increase the general fund carryover to $2,529,297.
5. Increase the Appraisal District contribution estimate by an additional $65,000 to the $70,000 that was already in the proposed budget. $515,000 is the total of the county's commitment to the Appraisal District, making it necessary to add the $65,000.
6. Justice of the Peace Precinct 5 rent, $300 increase per month to bring that total to $8,100
7. Final budget, add Indigent Health Care and Road and Bridge estimated fund carryovers.
8. Correction in the Sheriff's budget, removing one part-time jailer and one part-time dispatcher and adding a full-time spot back to the patrol budget and leaving the proposed budget adjustments of two part-time deputy positions available.
Commissioner Tom Bellmyer moved to adopt the budget for 2026-2027 with the additional amendments and Commissioner Shannon Metcalf gave a second to his motion, which carried with all in favor.
"We have an, I think very conservative budget again. We know we're going to use some capital outlay carry forward funds to do some of the big projects that we've been talking about and satisfy the grant from the state," said McSwain.
McSwain commented that Jennifer Fountain helped to save the county $69,730 out of the general fund that would have gone to one position in the County Clerk's office and around $105,000 from positions at the District Clerk's office.
The Sheriff's budget received more additions than cuts according to McSwain; however, he said there were some cuts to that budget.
"That's why his budget still increased by about $300,000, but there was some cuts to offset some of that," said McSwain.
He further elaborated that $50,000 was necessary to add to the Sheriff's Department budget for inmate meals and autopsy funds were increased by $40,000. He also said that the District Attorney's budget had an increase of $36,000 toward computer systems there with continued expectation of funding from the city of Center.
Commissioner McSwain moved that the property tax increase by the adoption of a .6383 rate effectively a 5.66% increase in the tax rate. The General Fund will be .5766, and special Road & Bridge is .0617. Commissioner Bellmyer seconded his motion and it carried with all in favor.
The commissioners ratified the 2026-2027 approved budget which will require raising more revenue from property taxes than the previous year.
Judge Allison Harbison stated, that the motion should be to approve the ratification of the adoption of the 2026-27 Shelby County budget, which at 100% collection rate, will raise more total property taxes than last year's budget by 1.748310, a 12.9% increase, and of that amount, 1.258377 is tax revenue to be raised from new property added to the tax roll. And, that 1.2 is 72% of the first rate that was given.
Commissioner McSwain moved to ratify the 2026-2027 approved budget with Judge Harbison's stated motion. Commissioner Metcalf second his motion and it carried with all in favor.
Judge Harbison opened sealed bids for a 2014 F150 Ford Pickup that was offered by Precinct 4.
After reviewing the three bids offered, the top bid was from Richard Chumley in the amount of $5,050.
Commissioner Bellmyer moved to accept his bid and Commissioner McSwain seconded his motion. The motion carried with all in favor.
Judge Harbison opened bids from three companies for asbestos removal at the former Center Elementary School located at 214 Nacogdoches Street.
Commissioner Bellmyer moved to accept the bid from Western Environmental Service in the amount of $188,565. Commissioner McSwain seconded his motion and it carried with all in favor.
The commissioners approved the renewal of the lease agreement between Double T Realty and Shelby County for the lease of the JP5 office building located in Timpson at the intersection of Bremond and Austin Streets in Timpson.
The commissioners had proposals for a two-year lease with a $50 a month increase and a five-year lease with a $25 a month increase.
Commissioner McSwain moved to approve the five-year lease at $675 a month and his motion received a second from Commissioner Stevie Smith. The motion carried with all in favor.
Commissioner Smith moved to purchase half interest of a front-end loader from Commissioner Bellmyer. The equipment has been shared by both Commissioners. Commissioner Bellmyer gave a second to Smith's motion and it carried with all in favor.
Mike Hanson, Shelby County Sheriff's Chief Deputy, offered a clarification of the initial cost and the recurring cost of the ALPR Protection Plan that was first presented to the Court on September 2, 2026.
Judge Harbison commented that the cameras being discussed were Flock cameras.
Chief Hanson clarified for the court that an amount he had originally quoted to the court for the cost of the 12 cameras of $4,598 that are around Shelby County and the protection plan, should they incur any damage, was prorated and that it will come with an increased expense when the contract renews next year.
A representative at Flock Safety explained to Chief Hanson that coverage will end June 2, 2027, and then the fee will be $6,000 for 12 months. Due to alleged vandals having damaged two of the cameras, those units are still down and awaiting repair.
The meeting was adjourned at 11:10am.
Agenda items approved during the meeting include: 1. Weekly expenses. 2. Adopt the Budget for FY 2026-2027. 3. Adopt the Tax Rate for FY 2026-2027. 4. Ratify the 2026-2027 Approved Budget which will require raising more revenue from property taxes than the previous year. 5. Bid from Richard Chumley on a 2014 F150 Ford Pickup, offered by PCT 4. 6. Asbestos removal at the former Elementary School at 214 Nacogdoches Street bid from Western Environmental Service. 7. Renewal of the lease agreement between Double T Realty and Shelby County for the lease of the JP5 office building located in Timpson. 8. Pct 3 Commissioner to purchase the half interest of a Front-End Loader from Commissioner Pct 4. This equipment has previously been shared by both Commissioners. 9. Regular Term of the Commissioners Court as the 2nd Wednesday of each month at 9:30 am on the 2nd floor of the Shelby County Courthouse. 10. Implement a Declaration and Order Prohibiting Outdoor Burning. 11. Adjourn 11:10am.
