TYLER, Texas (KLTV) - The Smith County Commissioners Court voted Tuesday to adopt the fiscal year 2027 budget and a property tax increase.

Commissioners voted 3-1 to approve a proposed tax rate of $0. 392898 per $100 of property valuation, an increase of 4. 59% compared with last year's rate, which could be adjusted downward to $0. 374088 based on payment of debt service from unencumbered funds.

The 2026 adopted tax rate was $0. 364231 per $100 valuation.