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County · Texas

Smith County

Smith County is a county in Texas. It pays for public works, jails, courts and police. In fiscal year 2024, Smith County collected $116.1M in taxes and spent $190.5M.

Collected and spent

In fiscal year 2024, Smith County collected $116.1M in taxes and spent $190.5M.

Collected
$116.1M
Fiscal year 2024 · taxes
Spent
$190.5M
Fiscal year 2024

Where the money comes from

One tax.

Property tax
$0.3642 per $100 of value
Source · Texas Comptroller of Public Accounts, Texas Comptroller 2024 county tax rate table — Smith County adopted $0.364231 per $100. Read on June 9, 2026.

Where it goes

Eight service lines.

Public works · Capital outlay
$53.5M
Corrections
$33.8M
Courts
$27.8M
Police
$25.5M
General government
$24.2M
Debt service · past obligation
$13.7M
Public works · Infrastructure and environmental
$11.1M
Health and human services
$1.0M

Bars in both tables share one scale. Hatched lines pay for past obligations, not current services.

Source · Smith County, Texas — Annual Comprehensive Financial Report, Fiscal Year Ended September 30, 2024. Read on June 22, 2026.
DetailsSmith County, Texas — Annual Comprehensive Financial Report, Fiscal Year Ended September 30, 2024; Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds (Exhibit 5), Total Governmental Funds column; amounts in actual dollars (not thousands)

Who decides

The court has the County Judge and 4 Commissioners. It votes on the county budget in a public record vote. It also votes on the county tax. At least 3 members must vote for a county tax.

Neal Franklin
County Judge
Term end not published
Re-check by November 3, 2026
Christina Drewry
Commissioner, Precinct 1
Term end not published
Re-check by November 3, 2026
John Moore
Commissioner, Precinct 2
Term end not published
Re-check by November 3, 2026
J Scott Herod
Commissioner, Precinct 3
Term end not published
Re-check by November 3, 2026
Ralph Caraway
Commissioner, Precinct 4
Term end not published
Re-check by November 3, 2026
Source · Texas Legislature, Tex. Local Gov't Code §81.006. Read on October 10, 2026.
DetailsTex. Local Gov't Code §81.006 (vote required for tax levy) and §111.008 (adoption of budget) (read 2026-10-10)

When decisions happen

The auditor page lists the FY 2027 adopted budget. It also lists the proposed budget.

Each yearSmith County posts adopted budgets by fiscal year.
Next electionThe next general election is November 3, 2026.
Voters pick county officers in November of even years.

How to reach it

County Judge's office: 903-590-4625
Phone
County Judge's Office, 200 E Ferguson, Suite 100, Tyler, TX 75702
Mailing address
Source · Smith County, Smith County Auditor, Proposed and Adopted Budgets. Read on October 10, 2026.
DetailsSmith County Auditor, Proposed and Adopted Budgets (read 2026-10-10)

Also on this tax bill

A Smith County address pays these governments too. Which school districts and cities apply depends on the address.

On every bill in Smith County

On some bills, depending on the address

School districts: 10

Tyler Independent School DistrictSchool district
Lindale Independent School DistrictNot in Who Taxes Me yet
Chapel Hill Independent School DistrictNot in Who Taxes Me yet
Winona Independent School DistrictNot in Who Taxes Me yet
Arp Independent School DistrictNot in Who Taxes Me yet
Whitehouse Independent School DistrictNot in Who Taxes Me yet
Gladewater Independent School DistrictNot in Who Taxes Me yet
Van Independent School DistrictNot in Who Taxes Me yet
Troup Independent School DistrictNot in Who Taxes Me yet
Bullard Independent School DistrictNot in Who Taxes Me yet

Cities: 3

TylerCity
LindaleNot in Who Taxes Me yet
WhitehouseNot in Who Taxes Me yet

Sources

Collected
Smith County, Texas — Annual Comprehensive Financial Report, Fiscal Year Ended September 30, 2024. Read on June 22, 2026.
DetailsSmith County, Texas — Annual Comprehensive Financial Report, Fiscal Year Ended September 30, 2024; Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds (Exhibit 5), Total Governmental Funds column; amounts in actual dollars (not thousands)
Spent
Smith County, Texas — Annual Comprehensive Financial Report, Fiscal Year Ended September 30, 2024. Read on June 22, 2026.
DetailsSmith County, Texas — Annual Comprehensive Financial Report, Fiscal Year Ended September 30, 2024; Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds (Exhibit 5), Total Governmental Funds column; amounts in actual dollars (not thousands)
Taxes
Texas Comptroller of Public Accounts, Texas Comptroller 2024 county tax rate table — Smith County adopted $0.364231 per $100. Read on June 9, 2026.
Who decides
Texas Legislature, Tex. Local Gov't Code §81.006. Read on October 10, 2026.
DetailsTex. Local Gov't Code §81.006 (vote required for tax levy) and §111.008 (adoption of budget) (read 2026-10-10)
When decisions happen
Smith County, Smith County Auditor, Proposed and Adopted Budgets. Read on October 10, 2026.
DetailsSmith County Auditor, Proposed and Adopted Budgets (read 2026-10-10)
How to reach it
Smith County, Smith County, County Judge page. Read on October 10, 2026.
DetailsSmith County, County Judge page (read 2026-10-10)
What it does
Smith County, Texas — Annual Comprehensive Financial Report, Fiscal Year Ended September 30, 2024. Read on June 22, 2026.
DetailsSmith County, Texas — Annual Comprehensive Financial Report, Fiscal Year Ended September 30, 2024; Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds (Exhibit 5), Total Governmental Funds column; amounts in actual dollars (not thousands)

To act on what you have read

Who Taxes Me describes. These three tools, made by the same team, are where you can do something about it. Each opens in a new tab.