The City of Combine’s proposed fiscal year 2026-27 operating budget calls for approximately $1.4 million in spending, with payroll, public works, legal services and fire protection accounting for much of the city’s planned expenditures.
The proposed budget lists $1,397,353.65 in total revenues and the same amount in total expenses, producing a balanced spending plan for the upcoming fiscal year.
One of the most significant changes disclosed in the budget is an increase in property tax revenue. The city states that the budget will raise $34,032 more in total property taxes than last year’s budget, an increase of 6.41 percent. Of that increase, $12,715.38 is expected to come from new property added to the tax roll.
Property Tax Rate Remains at 35 Cents
Combine is proposing to maintain its property tax rate at $0.35000 per $100 of taxable value, the same adopted rate listed for both the 2025-26 and 2024-25 fiscal years.
However, the city’s proposed rate is higher than its 2026-27 no-new-revenue tax rate of $0.300020 per $100. The proposed voter-approval rate is listed at $0.301744 per $100, while the city’s debt rate is $0.091339 per $100.
The budget document also lists $245,708 in debt obligations secured by property taxes.
Property Taxes Remain Largest Revenue Source
Property taxes are expected to generate $939,347.18, making them by far the city’s largest revenue source.
Sales tax revenue is budgeted at $230,000, while Verizon and AT&T leases and other right-of-way fees are projected to generate a combined $165,006.47.
Other anticipated revenue includes:
- $36,000 from municipal court operations
- $20,000 in interest income
- $7,000 in net building permit revenue
Together, those sources bring projected revenues to $1.397 million.
Payroll Leads City Expenses
The largest major expense category is payroll at $473,555.85.
That total includes $247,412 in Police Department salaries, $79,670 for the city manager and $58,596 for the city secretary. The payroll budget also includes Social Security, Medicare, unemployment taxes, retirement contributions, employee insurance benefits and $6,600 in Police Department certificate pay.
Public works represents the second-largest major expense category at $370,453.83.
A substantial portion of that amount is connected to the city’s 2020 tax note, with $245,000 budgeted toward the note and another $1,359.75 for interest. The budget identifies September 2027 as the final payment date.
The city is also budgeting $85,234.08 for road repair and maintenance, $25,000 for tree and brush removal and $7,000 for code enforcement and animal control expenses.
$161,000 Budgeted for Legal and Professional Services
Combine’s proposed budget allocates $161,000 for legal and professional services, including $150,000 for attorney fees.
The remainder includes $9,000 for auditing and $2,000 for professional codification services.
General administration is budgeted at $108,480.79. Among the larger administrative expenditures are $36,947 for insurance, $15,950 for lawn care, $9,578.79 for Kaufman County appraisal and tax collection fees and $8,914 for office equipment, repairs, hardware, software and information technology.
Fire Department Allocation Tops $137,000
The proposed budget provides $137,725.18 for fire protection-related expenses.
That amount includes a $100,058 city contribution to the Fire Department and $37,667.18 toward a 2022 fire truck that is scheduled to be paid off in 2031.
The Police Department’s non-payroll operating budget totals $85,123. The largest line item is $35,000 for equipment and non-office supplies, followed by $18,000 for gasoline and $10,000 for automobile expenses.
Police salaries and related employee costs are accounted for separately in the citywide payroll section.
Planning and Development Includes Engineering Funds
Combine has budgeted $40,800 for planning and community development, with $40,000 designated for engineering and planning and $800 for the Combine-Crandall Library.
Municipal court expenses are projected at $20,215, including $10,000 for a contract judge, $4,500 for a contract prosecutor and $5,000 for court office equipment and technology expenses.
City Leaders Vote in Favor
The budget document reports that Mayor Tim Ratcliff and all five council members Patrick Stepp, Cecil Hutson, Ken Bender, Josh Caldwell and Del MacLaren are each recorded as voting “FOR.”
The financial plan leaves Combine with projected revenues and expenditures in balance at $1,397,353.65, while maintaining the city’s stated property tax rate at 35 cents per $100 of taxable value.
