Proposed Budget 25-26 - 8.7.25CITY OF NEDERLAND
PROPOSED
ANNUAL BUDGET
FISCAL YEAR
OCTOBER 1, 2025 - SEPTEMBER 30, 2026
City of Nederland
Fiscal Year 2025-2026
Budget Cover Page
This budget will raise more revenue from property taxes than last year's
budget by an amount of $703,565, which is a 9.42 percent increase from
last year's budget. The property tax revenue to be raised from new
property added to the tax roll this year is $30,835.
The information below is in accordance with Local Government
Code Section 140.0045 "Itemization of Certain Public Notice
Expenditures Required in Certain Political Subdivision Budgets", as
amended by HB1495 of the 86th Texas Legislature.
FY24 Actual
FY25
Estimate FY26 Proposed
Legal Notices 18,041 13,000 17,000
MAYOR
Jeffrey P. Darby
COUNCIL MEMBERS
Councilmember, Ward I Bret Duplant
Councilmember, Ward II Britton Jones
Councilmember, Ward III Randy Sonnier
Councilmember, Ward IV, Mayor Pro-Tem Jeff Ortiz
SUBMITTED BY
Cheryl Dowden
Interim City Manager
CITY OF NEDERLAND 2025-2026 BUDGET
TABLE OF CONTENTS
Page
Transmittal Letter i
FINANCIAL SUMMARIES
Balance Sheet - All Funds4
Statement of Revenues & Appropriations - All Funds Summary 6
Consolidated Statement 8
Summary of Expenditures - All Funds 9
FINANCIAL SECTION
GENERAL FUND
Schedule of Revenues & Appropriations 13
Summary of Expenditures 14
Departmental Budgets
City Council 15
Legal 19
City Manager 23
Finance 27
Human Resources 31
City Hall 37
Police 41
Fire 49
Inspections 55
Public Works Administration 59
Streets 63
Animal Control 67
Parks and Recreation 71
Library 75
Other Requirements 79
STREET IMPROVEMENT FUND
Schedule of Revenues & Appropriations 86
Street Improvement Fund 87
WATER & SEWER FUND
Schedule of Revenues & Appropriations 91
Summary of Expenditures 92
Departmental Budgets
Water Treatment 93
Billing and Collections 97
Wastewater Treatment 101
Water Distribution/Sewer Collection 105
Other Requirements 109
SSES PROJECT FUND
Schedule of Revenues & Appropriations 116
SSES Project Fund 117
SOLID WASTE FUND
Schedule of Revenues & Appropriations 121
Summary of Expenditures 122
Solid Waste 123
Other Requirements 127
CITY OF NEDERLAND 2025-2026 BUDGET
TABLE OF CONTENTS
Page
EQUIPMENT REPLACEMENT FUNDS
Equipment Replacement Fund - General 134
Equipment Replacement Fund - Water & Sewer 137
Equipment Replacement Fund - Solid Waste 140
SPECIAL FUNDS
POLICE NARCOTICS FUND
Schedule of Revenues & Appropriations 148
Police Narcotics Fund 149
LIBRARY SPECIAL FUND
Schedule of Revenues & Appropriations 154
Library Special Fund 155
COURT TECHNOLOGY FUND
Schedule of Revenues & Appropriations 164
Court Technology Fund 165
HOTEL/MOTEL FUND
Schedule of Revenues & Appropriations 170
Hotel/Motel Fund 171
FIRE DEPARTMENT SPECIAL FUND
Schedule of Revenues & Appropriations 176
Fire Dept. Special Fund 177
MID-COUNTY MUNICIPAL LEAGUE CENTRAL DISPATCH
Schedule of Revenues & Appropriations 186
MCML Information Technology 187
MCML Central Dispatch 190
DEBT SERVICE FUND
Schedule of Revenues & Appropriations 196
Debt Service Fund 197
SUPPLEMENTAL INFORMATION
DEBT SCHEDULES
Summary of Total Bonded Indebtedness 203
Chronological Statement of Debt Requirements 204
Summary Schedules 205
SUMMARY OF CAPITAL EXPENDITURES
Capital Outlay by Fund and Department 217
GLOSSARY OF TERMS 221
OBJECT CLASSIFICATIONS 225
PERSONNEL POSITIONS AND WAGE SCALE
List of Positions 233
Wage Scale 235
City of Nederland
Jeffrey P. Darby, Mayor
Jeff Ortiz, Mayor Pro-Tem
Bret Duplant, Councilmember
Britton Jones, Councilmember
Randy Sonnier, Councilmember
Cheryl Dowden, Interim City Manager
P.O. Box 967 ∙ Nederland, Texas 77627 ∙ (409) 723-1503 ∙ FAX (409) 723-1550
“Programmed for Progress”
August 11, 2025
Dear Honorable Mayor and Members of the City Council:
I am pleased to present the proposed Fiscal Year 2025-2026 Annual Budget for the City of
Nederland. This document has been prepared in accordance with Article VII, Section 7.02 of the
City Charter and includes financial information regarding the General Fund, Water and Sewer
Fund, Solid Waste Fund, MCML Central Dispatch/IT Fund, and other special funds. The proposed
FY 2025-2026 budget for all funds totals $33,627,515.
The FY 2025-2026 Annual Budget reflects both the needs of the citizenry and the policy mandates
of the City Council. The Budget is realistic, feasible, and cost-effective. It not only addresses the
existing level of services which City staff has been directed to provide and which our citizens have
come to expect and deserve, but it also addresses issues that arose during the budget process. As
the elected officials of the City, the City Council performs a vital role in policymaking and the
general well-being of the community. Policymaking requires that the City Council express its
service objectives, particularly in terms of the services that the City Council believes will meet its
goals for the community.
The Annual Budget is a fiscal blueprint for the implementation of plans and programs intended to
establish service delivery levels sufficient to meet the City’s goals and objectives for FY 2025-
2026. The Annual Budget is the single most important report presented to the City Council during
the year. Although it is primarily intended for City Council policy determination, it also serves as
an aid to the citizens in providing a better understanding of the City's operating fiscal programs.
The budget has been built on conservative financial principles. Furthermore, the Budget serves as
a guide for financial control and implementation of City Council policy mandates.
BUDGET OVERVIEW
All City department requests were presented to the city manager/interim city manager, who after
reviewing the requests, drafted a preliminary budget to present to the City Council at the July 23rd
budget workshop. In accordance with the City Charter, the City Council shall adopt the budget
and appropriate funds to different departments. Through a combination of the below-listed funds,
the mechanisms have been created which allow for the providing of services to the citizens of
Nederland:
August 11, 2025
Page ii
• General Fund (01): This fund is the primary operating fund of a government, accounting for all
financial resources not required to be accounted for in other funds.
• Special Revenue Funds:
Police Narcotics Fund (20): This fund contains expenditures for those activities associated with
drug interdiction work and other legally restricted monies.
Library Special Fund (21): This fund allows for the expenditure of funds specifically designated
or purposes associated with the City’s library.
Court Technology Fund (22): This fund allows for the expenditure of funds related to the
collection of court fees specifically for technology-related improvements.
Hotel/Motel Fund (23): This fund revenues derived from the City’s seven percent (7%) Hotel
Occupancy Tax is expended in accordance with state law requiring expenditures to directly
enhance and promote tourism and convention and hotel industry.
Fire Special Fund (24): This fund allows for the expenditure of funds specifically designated
for purposes associated with the Nederland Fire Department.
• Equipment Replacement Funds (34, 35, 36): These funds have been established for General
Fund, Water & Sewer Fund, and Solid Waste Fund operations. It is the intent of these funds to
provide monies for the replacement of vehicles and heavy equipment.
• Street Improvement Fund (39): This fund contains expenditures associated with the City’s
dedicated ¼% sales tax for street maintenance.
• Debt Service Fund (40): This fund accumulates resources for payment of bond principal and
interest because of previously issued debt.
• Water and Sewer Fund (50): This fund contains those activities that are associated with the
operation of the City’s water and wastewater utilities.
• Solid Waste Fund (52): This fund contains those activities that are associated with the operation
of the City’s solid waste functions.
• SSES Project Fund (53): This fund contains those activities which are associated with the City’s
on-going projects involving the replacement of sanitary sewer lines.
• Mid County Municipal League (MCML) Fund (70): This fund provides for emergency dispatch
and information technology services for the cities of Nederland, Port Neches, and Groves.
GENERAL FUND
Revenues. The General Fund revenues for the Fiscal Year 2025-2026 total $16,856,500. The bulk
of General Fund revenues come from taxes, which include ad valorem tax, delinquent tax,
industrial in lieu of tax, sales tax, franchise fees, and occupational taxes and licenses. Property tax
is the City’s largest revenue source, followed by sales tax and industrial in lieu of taxes.
August 11, 2025
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As calculated by the Jefferson County Tax Office, the no-new revenue tax rate is $0.413221 per
$100 valuation, and the voter-approved tax rate is $0.467188 per $100 valuation. The Fiscal Year
2025-2026 budget was prepared on utilizing a tax rate between the no-new revenue and voter-
approved tax rates of $0.451000 per $100.00 of assessed taxable value of $1,811,461,859. The
property tax rate is comprised of two components: 1) maintenance and operations and 2) interest
and sinking fund (debt service). The proposed M&O tax rate is $0.322711 and the proposed I&S
tax rate is $0.128289 for a combined total of $0.451000 per $100 assessed taxable value.
Expenditures: The General Fund total appropriations for the Fiscal Year 2025-2026 are
$16,856,500, with the General Fund balanced.
Significant features include the following:
The proposed City Manager Department budget includes cost to contract with the county for
election services estimated at $15,000 due to the age of the current voting machines that are
nearing their life expectancy.
The proposed Human Resources Department budget includes funds for consultant services
related to a comprehensive salary survey estimated at $40,000.
The proposed Police Department budget includes cost for additional training $32,000 and the
increased contribution to Central Dispatch $59,104.
The Property Maintenance Department includes the cost for a Property Maintenance employee
to handle maintenance issues for all City buildings at a cost of $99,181.
The Fire Department budget includes the cost for a Medical Director $24,000.
The Inspections Department includes the cost for a new position, Inspector to assist the Chief
Building Official and Code Enforcement Officer with inefficiencies within the department
($106,300 including benefits). In addition, the cost to provide the GovWell software $22,000
has been included to provide better tracking of the inspections process.
The proposed Public Works Administration Department budget includes funding for GovWell
software which will provide a detailed tracking system for all work performed within the
Public Works department and be sharable throughout the City for a cost of $23,000.
The proposed Animal Control budget will be moved back under the direction of the Police
Department effective October 1, 2025.
The Parks Department budget will be accounted for by combining both the General Fund and
Parks Special Fund budgets. Costs for special programs include Christmas on the Avenue, 4th
of July extravaganza, and drone show. In addition, capital improvements consist of Driveway
and parking lot repairs and improvements $100,000 and Cropo LeBlanc Park slab, shade and
tables $37,000.
The proposed budget includes a transfer to Equipment Replacement-General Fund in the
amount of $275,000 to fund future equipment purchases.
August 11, 2025
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WATER AND SEWER FUND
The Water and Sewer Fund is balanced with revenue and expenditures totaling $7,007,000. There
is no proposed increase in the Water and Sewer rates for FY25-26.
Significant features include the following:
The proposed Water Treatment budget includes $420,000 allocated for Untreated Water an
increase of $140,000 due to LNVA rate increase and greater than expected purchase of raw
water.
The proposed Wastewater Treatment budget includes reclassifying a plant facility worker to a
plant operator for an estimated increase of $14,804.
The proposed budget includes a transfer to Equipment Replacement Fund-Water & Sewer in
the amount of $300,000 to fund future equipment purchases.
SOLID WASTE FUND
The Solid Waste Fund budget is balanced with revenue and expenditures totaling $2,032,500.
There is no proposed increase in Solid Waste rates for FY25-26
Significant features include the following:
The proposed budget includes a transfer to Equipment Replacement Fund-Solid Waste in the
amount of $400,000 to fund future equipment purchases.
There is a transfer to the Debt Service fund of $967,238 to pay for principal and interest
payments for debt supported by water and sewer revenues.
MCML CENTRAL DISPATCH FUND
The proposed Central Dispatch Fund budget is balanced with revenue and expenditures totaling
$2,066,840. The cities of Nederland, Port Neches, and Groves fund the MCML Dispatch Fund
based on two funding formulas. The three cities evenly split the Information Technology
Department costs. While Central Dispatch costs are divided between the three cities pro-rata based
on the population of each city.
The proposed budget includes the cost for a new dispatcher position of $68,000. The new
position should help with growing overtime costs as well as staff burnout.
August 11, 2025
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EQUIPMENT REPLACEMENT FUNDS
The Equipment Replacement Fund-General Fund allocation of $165,000 funds the purchase of
two police detective units, the purchase of a Drum Roller for the Streets Department.
Estimated to increase fund balance by $140,000 for future equipment purchases.
The Equipment Replacement Fund-Water & Sewer Fund allocation of $371,000 funds the
purchase of a Utility Billing Meter Reader Truck, a Wastewater Treatment Plant Supervisor
Truck, a Wastewater Treatment Plant Dump Truck and a W&S Distribution Mini Excavator
with trailer. The purchase will utilize $61,000 from the Fund’s reserves.
The Equipment Replacement Fund-Solid Waste allocation of $340,000 funds the purchase of
a trash truck and welding machine. Estimated to increase fund balance by $90,000 for future
equipment purchases.
OTHER FUNDS
The SSES Project Fund was created in order to allow for the expenditure of funds associated
with on-going sanitary sewer system repairs and improvements in conjunction with TCEQ’s
Sanitary Sewer Overflow Initiative. The proposed FY 2025-2026 budget is $50,000, which
includes funding for system testing/analysis and sewer line repair.
The proposed FY 2025-2026 Hotel/Motel Fund budget is balanced with revenues and
expenditures totaling $93,000. The City continues to work with the Nederland Chamber of
Commerce to ensure compliance with Texas Tax Code Section 351 in regard to the expenditure
of funds and reporting of expenses.
The proposed Street Improvement Fund budget allows for the collection and expenditure of
funds from the City’s dedicated ¼% street maintenance sales tax. $1,200,000 is allocated for
street improvements and related contractual services. $1,000,000 in sales tax revenue and
$200,000 in interest income revenue. In 2023, Nederland voters re-authorized the collection
and expenditure of this tax for the next four years.
DEBT SERVICE
The debt service requirements for FY 2025-2026 are as follows:
Ad Valorem Taxes $2,332,687
Water and Sewer Revenues 967,238
Total $3,299,925
PERSONNEL
August 11, 2025
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The proposed budget for FY 2025-2026 includes a 2% cost of living adjustment (COLA) for all
full-time employees, including police officers and firefighters whose salaries are covered by
respective collective bargaining agreements (CBA). In addition, funds are allocated for the “steps”
of all full-time employees who are eligible for a “step” on the City’s General Wage Scale.
The proposed budget allocates funds to meet the terms of the Nederland Police Officers
Association’s collective bargaining agreement. The CBA includes a 2% COLA, police officer,
police sergeant, and lieutenant pay scale adjustments, clothing allowance adjustments, stipend for
special response team members, adjusting the bilingual pay stipend, adjusting the field training
officer stipend, revising the certification pay, and increasing cell phone allowance.
The proposed budget allocates funds to meet the terms of the International Association of
Firefighters, Local 3339’s collective bargaining agreement. The City and fire union negotiated a
new five-year CBA effective October 1, 2021. The CBA includes a 2% COLA and the
continuation of the negotiated pay adjustments, including a residency incentive to own a home or
rent in Nederland, an enhanced physical fitness incentive, an enhanced certification pay, etc.
The proposed budget includes funds to implement a Texas Municipal Retirement System (TMRS)
enhancement to include a retiree 30% COLA non-retroactive option to the City’s current plan
option. The last time a retiree COLA was offered was in 1984. Effective January 1, 2026, the
City’s contribution shall increase from 7.92% to 11.27%; the contribution increase is due in part,
to increasing salaries and the retiree COLA option. Overall, the City’s pension fund is in a strong
position.
The proposed budget includes three new positions: a property maintenance worker in Property
Maintenance Department to provide assistance to all departments for building maintenance or
scheduling of repairs. An Inspector position was added to the Inspections Department to assist
with the workload of building inspections and code enforcement. A dispatcher was added to the
MCML Central Dispatch to help reduce overtime costs.
CONCLUSION
As you are aware, many cities throughout the nation, state, and region continue to encounter
financial difficulties. Revenues have flattened, decreased, or increased lethargically while the
costs and demands to provide services have continued to increase. Many affected local
governments have addressed their budgetary shortfalls via personnel reductions and/or significant
decreases in service delivery. Unfortunately, the City of Nederland is neither unique nor isolated
from the economic factors that impact municipal revenue sources. In responding to these
conditions, management has undertaken budgetary efforts to promote greater financial efficiency
and effectiveness. It is important to remember that many of the same economic conditions that
influence the City also directly impact citizens/taxpayers themselves and, as such, recognition
must be given to this circumstance when considering budgetary decisions.
The proposed FY 2025-2026 Annual Budget attempts to minimize the impact of the current
economic condition on City operations. Without question, service delivery within several areas
has been and will continue to be moderately impacted as a result of monetary constraints. But the
August 11, 2025
Page vii
City’s commitment to progress has not and will not waver during this difficult period by ignoring
or postponing our community’s needs. Instead, progress will continue while balancing the needs
of the taxpayer and our employees. The City has placed considerable focus on public safety, code
enforcement and infrastructure improvements.
As we look toward tomorrow, we must discover ways to focus on creating a future that will be
more prosperous for Nederland. Years of investment—public and private, monetary and non-
monetary, emotional and unemotional—have shaped our community and made Nederland a place
one can be proud to live, visit, or do business in. It should be our goal to honor the history of our
community and those investments made as we aspire to make the best Nederland possible.
In closing, I would like to especially thank Heather Stucker, Stephanie Gaspard, Joni Underwood,
Carolyn Hale, and each department head for their dedicated assistance in preparing the FY 2025-
2026 budget. The staff and I look forward to working with the City Council and the community
to meet the challenges of the fiscal year.
Respectfully submitted,
CITY OF NEDERLAND
Cheryl Dowden,
Interim City Manager
ANNUAL BUDGET
FINANCIAL SUMMARIES
CITY OF NEDERLAND
1
2
ANNUAL BUDGET
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CITY OF NEDERLAND
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CITY OF NEDERLAND
BALANCE SHEET-ALL FUNDS
AS OF JUNE 30, 2025
Water &Street Equipment
General Debt Service Sewer Solid Waste Improvement Replace.
Fund Fund Funds Fund Fund Funds
ASSETS
Cash & Investments $31,001,830 $252,904 $4,589,462 $3,897,715 $5,060,626 $2,451,927
Cash & Investments - Restricted 925,907
Due (To)/From Other Funds (1,755,016) 2,738,501 (284,547)(10,000)
Prepaid Expenses 430,210 1,750,317 282,552
Accounts Receivable 861,393 170,730 325,730 85,176 98,192
Fixed Assets (Net)27,647,622 1,051,710
TOTAL ASSETS $30,538,417 $3,162,135 $34,954,491 $5,317,153 $5,158,818 $2,441,927
LIABILITIES & FUND BALANCE
Accounts Payable $460,192 $0 $1,936,381 $264,025 $36,400 $0
Reserve for Taxes & Receivables 4,320,841 170,729 27,170,875 54,494
TOTAL LIABILITIES 4,781,033 170,729 29,107,256 318,519 36,400 0
FUND BALANCE
Fund Balance 10/01/24 22,727,950 88,198 7,104,360 4,967,263 5,319,049 2,226,328
Revenues 15,310,551 3,385,677 4,877,102 1,427,131 1,123,102 1,064,613
Expenditures (12,281,117) (482,469) (6,134,227) (1,395,760) (1,319,733) (849,013)
FUND BALANCE 6/30/24 25,757,384 2,991,406 5,847,235 4,998,634 5,122,418 2,441,928
TOTAL LIABILITIES
& FUND BALANCE $30,538,417 $3,162,135 $34,954,491 $5,317,153 $5,158,818 $2,441,928
ANNUAL BUDGET
CITY OF NEDERLAND
4
Police Court MCML
Narcotics Technology Library Hotel/Motel Fire Dept Capital Dispatch
Fund Fund Fund Fund Special Fund Outlay Funds Fund
$88,544 $8,920 $116,574 $93,017 $62,105 $17,035,349 $716,956
10,000
(5,000) (775,812) 140,478
22,935
653,623
953,147
$88,544 $3,920 $126,574 $93,017 $62,105 $16,913,160 $1,833,516
$0 $0 $499 $0 $267 $56,720 $46,132
52,824
0 0 53,323 0 267 56,720 46,132
95,144 (2,147) 39,192 113,413 54,213 17,406,752 1,700,106
22,070 6,067 54,516 99,215 36,378 1,192,036 1,430,735
(28,670) 0 (30,457) (119,611) (28,753) (1,742,348) (1,343,457)
88,544 3,920 63,251 93,017 61,838 16,856,440 1,787,384
$88,544 $3,920 $116,574 $93,017 $62,105 $16,913,160 $1,833,516
ANNUAL BUDGET
CITY OF NEDERLAND
5
CITY OF NEDERLAND
ALL FUNDS SUMMARY
BUDGET FISCAL YEAR 2025-2026
OPERATING FUNDS
Debt Water & SSES Solid Equip.
General Service Sewer Project Waste Replace.
Fund Fund Fund Fund Fund Funds
REVENUES:
Taxes $14,360,000 $2,323,687
License & Permits 117,000
Intergovernmental 340,000
Charges for Service 107,500 6,542,000 1,890,000
Fines & Forfeitures 309,000
Miscellaneous 1,188,000 9,000 465,000 25,000 142,500 70,000
Donations 35,000
Transfers-In 400,000 967,238 25,000 975,000
TOTAL 16,856,500 3,299,925 7,007,000 50,000 2,032,500 1,045,000
APPROPRIATIONS:
General Administration 2,061,430
Fire Department 2,922,266
Police Department 6,473,950 165,000
Public Services 2,485,728 5,338,458 50,000 1,506,208 711,000
Parks & Recreation 1,261,801
Library 681,479
Other Requirements 969,846
Debt Service 3,299,925
Transfers-Out 1,668,542 526,292
TOTAL 16,856,500 3,299,925 7,007,000 50,000 2,032,500 876,000
CHANGE IN
FUND BALANCE $0 $0 $0 $0 $0 $169,000
ANNUAL BUDGET
CITY OF NEDERLAND
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ANNUAL BUDGET
AGENCY
SPECIAL FUNDS FUND
Police Hotel/ Fire Court Street MCML
Narcotics Library Motel Dept Spec Tech. Improv. Dispatch Memo
Fund Fund Fund Fund Fund Fund Fund Total
$90,000 $1,000,000 $17,773,687
117,000
15,000 2,036,840 2,391,840
8,539,500
309,000
4,750 29,000 3,000 7,000 200,000 30,000 2,173,250
50,000 25,000 110,000
2,367,238
19,750 79,000 93,000 25,000 7,000 1,200,000 2,066,840 33,781,515
772,545 2,833,975
40,000 2,962,266
19,750 7,000 1,294,295 7,959,995
1,200,000 11,291,394
93,000 1,354,801
79,000 760,479
969,846
3,299,925
2,194,834
19,750 79,000 93,000 40,000 7,000 1,200,000 2,066,840 33,627,515
$0 $0 $0 ($15,000) $0 $0 $0 $154,000
CITY OF NEDERLAND
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CONSOLIDATED STATEMENT
FISCAL YEAR 2025-2026
Beginning FY25-26 FY25-26 Ending
Fund Balance Revenue Expenditures Fund Balance
FUND
General Fund $17,885,393 $16,856,500 $16,856,500 $17,885,393
Street Improvement Fund 5,122,418 1,200,000 1,200,000 5,122,418
Water & Sewer Fund 5,847,235 7,007,000 7,007,000 5,847,235
SSES Project Fund 710,574 50,000 50,000 710,574
Solid Waste Fund 4,042,262 2,032,500 2,032,500 4,042,262
Equip. Replacement-General 855,107 305,000 165,000 995,107
Equip. Replacement-W & S 256,311 310,000 371,000 195,311
Equip. Replacement-Solid Waste 908,974 430,000 340,000 998,974
Police Narcotic Fund 88,544 19,750 19,750 88,544
Library Special Fund 39,192 79,000 79,000 39,192
Court Technology Fund 3,920 7,000 7,000 3,920
Hotel/Motel Fund 93,017 93,000 93,000 93,017
Fire Department Special Fund 61,838 25,000 40,000 46,838
MCML Central Dispatch Fund 606,481 2,066,840 2,066,840 606,481
Debt Service Fund 88,198 3,299,925 3,299,925 88,198
$36,609,464 $33,781,515 $33,627,515 $36,763,464
Note: Beginning fund balance excludes non-liquid and fixed assets.
ANNUAL BUDGET
CITY OF NEDERLAND
8
PERSONNEL MATERIALS CONTRACTUAL
SERVICES & SUPPLIES SERVICES CAPITAL TRANSFERS TOTAL
FUND
General Fund $11,425,083 $642,621 $4,101,796 $412,000 $275,000 $16,856,500
Street Improvement Fund 0 0 100,000 1,100,000 0 1,200,000
Water & Sewer Fund 2,268,788 938,450 2,217,524 0 1,582,238 7,007,000
SSES Project Fund 0 0 50,000 0 0 50,000
Solid Waste Fund 838,708 246,250 437,542 0 510,000 2,032,500
Equip. Replacement-General 0 0 0 165,000 0 165,000
Equip. Replacement-W & S 0 0 0 371,000 0 371,000
Equip. Replacement-Solid Waste 0 0 0 340,000 0 340,000
Police Narcotic Fund 4,000 6,750 9,000 0 0 19,750
Library Special Fund 0 77,000 2,000 0 0 79,000
Court Technology Fund 0 0 7,000 0 0 7,000
Hotel/Motel Fund 0 0 93,000 0 0 93,000
Fire Department Special Fund 0 13,000 12,000 15,000 0 40,000
MCML Central Dispatch Fund 1,540,985 12,300 513,555 0 0 2,066,840
Debt Service Fund 0 0 0 0 3,299,925 3,299,925
$16,077,564 $1,936,371 $7,543,417 $2,403,000 $5,667,163 $33,627,515
ANNUAL BUDGET
CITY OF NEDERLAND
SUMMARY OF EXPENDITURES
ALL FUNDS
FISCAL YEAR 2025-2026
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ANNUAL BUDGET
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CITY OF NEDERLAND
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ANNUAL BUDGET
GENERAL FUND
CITY OF NEDERLAND
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12
ANNUAL BUDGET
Budget Actual As Proposed
2024-2025 Of June 2025 2025-2026
REVENUES
Current Taxes $5,300,000 $5,371,314 $5,700,000
Delinquent Taxes 55,000 29,762 50,000
Industrial In-Lieu-of Tax Payments 3,383,419 3,558,160 3,600,000
Sales Tax 3,600,000 3,801,414 4,000,000
Taxes P&I 58,000 53,179 60,000
Occupational Taxes & Licenses 6,500 7,373 7,000
Franchise Fees 990,000 363,580 950,000
State Grant Funds 0 0 0
Federal Grant-ARPA 0 0 0
School Contribution 270,000 164,300 340,000
Inspection Fees 125,000 74,766 110,000
Pool & Recreation Bldg. Fees 96,000 72,548 90,000
Donations 0 26,268 35,000
Fines & Court Costs 280,000 302,036 300,000
Library Fees 12,000 10,932 14,000
Animal Control Fees 3,000 1,005 3,500
Court Bldg Security Fees 6,000 8,609 9,000
Time Payment Reimbursement Fee 0 7,654 8,000
Interest Income 806,670 891,291 1,100,000
Miscellaneous Revenue 104,130 81,361 80,000
Sales of Land 0 0 0
Transfers In 485,000 485,000 400,000
TOTAL REVENUES 15,580,719 15,310,551 16,856,500
EXPENDITURES
Personnel Services 10,513,511 7,609,472 11,425,083
Materials & Supplies 592,835 357,521 642,621
Contractual Services 4,044,373 2,758,272 4,101,796
Capital Outlay 275,000 580,850 412,000
Transfers Out 1,405,000 975,000 275,000
TOTAL EXPENDITURES 16,830,719 12,281,115 16,856,500
EXCESS (DEFICIT) REVENUES
OVER EXPENDITURES ($1,250,000) $3,029,436 $0
CITY OF NEDERLAND
GENERAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2025-2026
13
ANNUAL BUDGET
PERSONNEL
SERVICES
MATERIALS &
SUPPLIES
CONTRACTUAL
SERVICES
CAPITAL
OUTLAY
INTERFUND
TRANSFERS TOTAL
DEPARTMENT
City Council $20,655 $2,000 $23,600 $0 $0 $46,255
Legal 50 300 98,140 0 0 98,490
City Manager 410,844 5,000 78,350 0 0 494,194
Finance 511,990 5,500 179,000 0 0 696,490
Human Resources 348,201 9,800 173,650 0 0 531,651
Civil Service 0 600 3,550 0 0 4,150
City Hall 0 4,200 186,000 0 0 190,200
Police 5,004,254 143,750 1,170,290 0 0 6,318,294
Property Maintenance 99,181 4,075 52,400 0 0 155,656
Emergency Management 0 2,500 71,000 0 0 73,500
Fire 2,481,416 77,600 271,100 0 0 2,830,116
Fire Department Volunteers 650 0 18,000 0 0 18,650
Inspections 431,529 14,150 102,350 0 0 548,029
Code Enforcement 0 0 0 0 0 0
Public Works Admin. 297,651 10,975 172,250 0 0 480,876
Street Department 780,659 160,800 60,800 275,000 0 1,277,259
Animal Control 114,693 33,321 31,550 0 0 179,564
Parks & Recreation 508,701 126,250 489,850 137,000 0 1,261,801
Library 414,609 41,800 225,070 0 0 681,479
Other Requirements 0 0 694,846 0 275,000 969,846
$11,425,083 $642,621 $4,101,796 $412,000 $275,000 $16,856,500
CITY OF NEDERLAND
GENERAL FUND
SUMMARY OF EXPENDITURES
FISCAL YEAR 2025-2026
PERSONNEL
SERVICES 68%
MATERIALS &
SUPPLIES 4%
CONTRACTUAL
SERVICES 24%
CAPITAL
OUTLAY 2%
INTERFUND
TRANSFERS 2%
14
ANNUAL BUDGET
CITY COUNCIL
CITY OF NEDERLAND
The City Council consists of the Mayor and four Council members and is the elected
governing body of the City of Nederland. The Mayor and Council members are elected at
large and each Council member serves in one of four municipal districts. Each Council
member must reside in the ward they represent. The Mayor and Council members serve
staggered three-year terms and are not restricted on the number of times they may run for
office. Staff assistance to the City Council is provided through the Office of the City
Manager.
15
ANNUAL BUDGET
SUMMARY
General Fund
City Council
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $20,654 $15,361 $20,655
6200 Materials & Supplies 200 2,068 2,000
6300 Contractual Services 2,500 2,268 23,600
6700 Capital Outlay 0 0 0
Total $23,354 $19,697 $46,255
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
16
ANNUAL BUDGET
FUND:General
DEPARTMENT:City Council - 01-11-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $19,120 $14,241 $19,120
Social Security 6126 1,500 1,090 1,500
Worker's Compensation 6128 34 30 35
Total 20,654 15,361 20,655
MATERIALS & SUPPLIES
General Office Supplies 6210 100 910 1,000
Supplies/Minor Tools & Equipment 6265 100 1,158 1,000
Total 200 2,068 2,000
CONTRACTUAL SERVICES
Telephone 6331 0 0 3,600
Training & Travel 6333 2,500 2,268 20,000
Total 2,500 2,268 23,600
TOTALS $23,354 $19,697 $46,255
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
17
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CITY OF NEDERLAND
18
ANNUAL BUDGET
LEGAL
CITY OF NEDERLAND
The City Attorney is appointed by the City Council and is the legal advisor for the City
Council and all other City officers, departments, and officials. The City Judge is appointed
by the City Council and operates Municipal Court.
19
ANNUAL BUDGET
SUMMARY
General Fund
Legal
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $50 $44 $50
6200 Materials & Supplies 300 0 300
6300 Contractual Services 89,808 59,013 98,140
6700 Capital Outlay 0 0 0
Total $90,158 $59,057 $98,490
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
20
ANNUAL BUDGET
FUND:General
DEPARTMENT:Legal - 01-12-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Worker's Compensation 6128 $50 $44 $50
Total 50 44 50
MATERIALS & SUPPLIES
Books & Publications 6212 300 0 300
Total 300 0 300
CONTRACTUAL SERVICES
Legal Services 6313 62,078 41,179 70,000
Training & Travel 6333 500 0 500
Court Costs, Jury Fees 6372 400 36 400
City Judge 6374 26,830 17,798 27,240
Total 89,808 59,013 98,140
TOTALS $90,158 $59,057 $98,490
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
21
ANNUAL BUDGET
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CITY OF NEDERLAND
22
ANNUAL BUDGET
CITY MANAGER
CITY OF NEDERLAND
The City Manager is appointed and is responsible to the Mayor and City Council. He is the
Chief Administrative Officer of the City. The City Manager oversees personnel, develops
the proposed budget, proposes policy alternatives and is generally responsible for the
implementation of policies and programs proposed by the City Council. The City Clerk is
appointed by the City Council.
23
ANNUAL BUDGET
SUMMARY
General Fund
City Manager
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $394,604 $318,609 $410,844
6200 Materials & Supplies 4,750 7,039 5,000
6300 Contractual Services 74,400 60,349 78,350
6700 Capital Outlay 0 0 0
Total $473,754 $385,997 $494,194
Schedule of Personnel Number of Number of
Pay Grade Positions
City Manager 132 1
City Clerk 119 1
Total 2
CITY OF NEDERLAND
24
ANNUAL BUDGET
FUND:General
DEPARTMENT:City Manager - 01-13-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $315,609 $256,674 $313,710
Longevity 6113 1,968 1,332 1,296
Extra Help 6115 3,000 5,196 0
Group Insurance 6121 24,535 16,726 38,622
TMRS 6124 24,652 20,810 32,808
Social Security 6126 24,524 17,594 24,098
Worker's Compensation 6128 316 277 310
Total 394,604 318,609 410,844
MATERIALS & SUPPLIES
General Office Supplies 6210 3,000 1,456 3,000
Books & Publications 6212 750 3,914 1,000
Miscellaneous Supplies 6220 1,000 1,669 1,000
Total 4,750 7,039 5,000
CONTRACTUAL SERVICES
Telephone 6331 0 201 1,200
Postage & Freight 6332 750 270 750
Training & Travel 6333 5,000 2,265 6,000
Advertising/Publication 6337 13,000 7,588 17,000
Insurance-General 6341 400 256 400
Vehicle & Equipment R & M 6355 250 0 0
Dues & Memberships 6377 10,000 9,933 10,000
Contractual Services 6393 30,000 30,360 28,000
Election Services 6395 15,000 9,476 15,000
Total 74,400 60,349 78,350
TOTALS $473,754 $385,997 $494,194
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
25
ANNUAL BUDGET
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CITY OF NEDERLAND
26
ANNUAL BUDGET
FINANCE DEPARTMENT
CITY OF NEDERLAND
The Finance Department is responsible for all financial administration, accounting, and
reporting services for the City. Transactions relating to purchasing, accounts payable,
accounts receivable, payroll, benefit reporting, and cash management are processed by this
department. This department also provides statistical reporting and related services to
individual City departments and to the City Council.
27
ANNUAL BUDGET
SUMMARY
General Fund
Finance Department
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $465,487 $339,665 $511,990
6200 Materials & Supplies 4,500 2,325 5,500
6300 Contractual Services 175,700 98,860 179,000
6700 Capital Outlay 0 0 0
Total $645,687 $440,850 $696,490
Schedule of Personnel Number of Number of
Pay Grade Positions
Director of Finance 127 1
Accountant 112 1
Accounts Payable/Utility Billing Specialist 112 1
Payroll Technician 108 1
Total 4
CITY OF NEDERLAND
28
ANNUAL BUDGET
FUND:General
DEPARTMENT:Finance - 01-15-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $355,981 $258,100 $378,871
Overtime 6111 $0 $7,336 $10,000
Longevity 6113 1,392 1,072 1,728
Group Insurance 6121 52,618 31,929 50,444
TMRS 6124 27,741 21,170 40,681
Social Security 6126 27,339 19,693 29,881
Worker's Compensation 6128 416 365 385
Total 465,487 339,665 511,990
MATERIALS & SUPPLIES
General Office Supplies 6210 4,000 2,325 5,000
Books & Publications 6212 500 0 500
Total 4,500 2,325 5,500
CONTRACTUAL SERVICES
Auditing & Accounting 6311 52,000 21,810 52,000
Postage & Freight 6332 2,200 1,399 2,500
Training & Travel 6333 5,000 676 8,000
Advertising/Publication 6337 1,000 0 1,000
Insurance-General 6341 0 385 0
Dues & Memberships 6377 500 210 500
Contractual Services 6393 115,000 74,380 115,000
Total 175,700 98,860 179,000
TOTALS $645,687 $440,850 $696,490
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
29
ANNUAL BUDGET
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CITY OF NEDERLAND
30
ANNUAL BUDGET
HUMAN RESOURCES DEPARTMENT
CITY OF NEDERLAND
The Human Resources Department is responsible for various functions throughout the
City. These functions include personnel, risk management, and employee benefits. This
department is responsible for providing the City Manager with needed reports and
statistical data. This department is also responsible for the various functions in the Civil
Service Commission as implemented in accordance with Texas Local Government Code
Chapter 143 regulating Municipal Civil Service.
31
ANNUAL BUDGET
SUMMARY
General Fund
Human Resources
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $323,909 $245,038 $348,201
6200 Materials & Supplies 7,210 1,948 9,800
6300 Contractual Services 102,950 51,113 173,650
6700 Capital Outlay 000
Total $434,069 $298,099 $531,651
Schedule of Personnel Number of Number of
Pay Grade Positions
Human Resources Director 125 1
Human Resources Generalist 112 1
Human Resources Assistant 107 1
Total 3
CITY OF NEDERLAND
32
ANNUAL BUDGET
FUND:General
DEPARTMENT:Human Resources - 01-16-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $255,119 $193,965 $256,675
Overtime 6111 0 697 0
Longevity 6113 1,488 768 912
Extra Help 6115 0 0 0
Group Insurance 6121 27,432 19,508 43,828
TMRS 6124 19,290 15,535 26,828
Social Security 6126 20,319 14,336 19,705
Worker's Compensation 6128 261 229 253
Total 323,909 245,038 348,201
MATERIALS & SUPPLIES
General Office Supplies 6210 3,000 511 5,000
Books & Publications 6212 150 0 300
Foods 6236 560 0 1,000
Special Program Supplies 6243 3,500 1,437 3,500
Total 7,210 1,948 9,800
CONTRACTUAL SERVICES
Consultant Services 6312 31,000 22,718 31,000
Medical Svcs. and Pre-Employ.6314 15,000 8,480 15,000
Telephone 6331 0 373 500
Postage & Freight 6332 450 249 450
Training & Travel 6333 3,500 788 4,700
Advertising/Publication 6337 1,300 1,063 1,300
Printing & Binding 6338 750 0 750
Insurance-General 6341 0 256 0
Surety, Fidelity Bonds 6342 150 0 150
Unemployment Reimbursement 6347 7,000 0 7,000
Dues & Memberships 6377 800 45 800
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
33
ANNUAL BUDGET
FUND:General
DEPARTMENT:Human Resources - 01-16-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
FISCAL YEAR 2025-2026
CONTRACTUAL SERVICES
Contractual Services 6393 30,000 13,022 90,000
Special Programs 6400 13,000 4,119 22,000
Total 102,950 51,113 173,650
TOTALS $434,069 $298,099 $531,651
CITY OF NEDERLAND
34
ANNUAL BUDGET
SUMMARY
General Fund
Civil Service
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 600 0 600
6300 Contractual Services 3,550 250 3,550
6700 Capital Outlay 0 0 0
Total $4,150 $250 $4,150
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
35
ANNUAL BUDGET
FUND:General
DEPARTMENT:Civil Service - 01-16-01
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
MATERIALS & SUPPLIES
General Office Supplies 6210 $100 $0 $100
Books & Publications 6212 500 0 500
Total 600 0 600
CONTRACTUAL SERVICES
Consultant Services 6312 900 250 900
Medical Svcs. and Pre-Employ. 6314 750 0 750
Reimbursement 6317 50 0 50
Training & Travel 6333 1,500 0 1,500
Advertising/Publication 6337 150 0 150
Dues & Memberships 6377 200 0 200
Total 3,550 250 3,550
TOTALS $4,150 $250 $4,150
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
36
ANNUAL BUDGET
CITY HALL
CITY OF NEDERLAND
The City Hall Department is created to track costs associated with the maintenance and
operation of the City Hall Building along with the maintenance of all equipment and fixtures
throughout the facility.
37
ANNUAL BUDGET
SUMMARY
General Fund
City Hall
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 4,200 2,864 4,200
6300 Contractual Services 154,000 146,852 186,000
6700 Capital Outlay 0 0 0
Total $158,200 $149,716 $190,200
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
38
ANNUAL BUDGET
FUND:General
DEPARTMENT:City Hall - 01-19-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
MATERIALS & SUPPLIES
General Office Supplies 6210 $1,000 $1,021 $1,000
Miscellaneous Supplies 6220 1,000 542 1,000
Foods 6236 400 0 400
Supplies/Minor Tools & Equipment 6265 1,800 1,301 1,800
Total 4,200 2,864 4,200
CONTRACTUAL SERVICES
Telephone 6331 8,000 5,961 8,000
Insurance-General 6341 110,000 97,259 121,000
Electricity 6348 8,000 7,279 11,500
Natural Gas 6349 3,500 3,457 7,500
Bldg/Structure Improvements 6350 2,000 11,110 3,000
Fixed Plant & Equipment R & M 6351 8,000 7,379 8,000
Rental Equipment 6366 3,500 3,815 4,000
Janitorial Services 6380 11,000 6,000 11,000
Contractual Services 6393 0 4,592 12,000
Total 154,000 146,852 186,000
TOTALS $158,200 $149,716 $190,200
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
39
ANNUAL BUDGET
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CITY OF NEDERLAND
40
ANNUAL BUDGET
POLICE DEPARTMENT
CITY OF NEDERLAND
The Police Department is charged with enforcing federal, state, and local laws within the
City of Nederland. This is accomplished through a proactive program designed to minimize
and deter the occurrence of criminal activity; to recover and return stolen articles; to
facilitate the safe and orderly movement of people and vehicles; to assist persons who
cannot care for themselves; and to arrange delivery of immediate emergency services. The
Police Department responds to calls relating to suspected criminal and noncriminal
activities and conducts all necessary investigations. The main focus of the department is the
investigation of crime and the successful apprehension and prosecution of criminal
offenders. In addition, the Police Department maintains all records and accident reports and
prepares reports for State and Federal agencies as required.
41
ANNUAL BUDGET
SUMMARY
General Fund
Police Department
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $4,649,175 $3,354,186 $5,004,254
6200 Materials & Supplies 139,550 96,733 143,750
6300 Contractual Services 1,061,572 785,595 1,170,290
6700 Capital Outlay 0 19,953 0
6900 Interfund Transfers 0 0 0
Total $5,850,297 $4,256,467 $6,318,294
Schedule of Personnel Number of Number of
Pay Grade Positions
Chief of Police 127 1
Assistant Police Chief CB 1
Police Lieutenant CB 1
Police Sergeant CB 6
Police Officer CB 24
Court Administrator 108 1
Administrative Assistant 107 1
Departmental Clerk 106 1
Total 36
CB - Collective Bargaining
CITY OF NEDERLAND
42
ANNUAL BUDGET
FUND:General
DEPARTMENT:Police - 01-21-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $3,193,739 $2,297,469 $3,339,424
Overtime 6111 230,000 189,677 240,000
Longevity 6113 15,264 10,368 14,304
Extra Help 6115 52,000 42,345 53,800
Certification Pay 6116 90,044 66,691 93,224
Group Insurance 6121 481,812 323,302 553,188
TMRS 6124 273,943 199,764 383,996
Social Security 6126 273,950 190,855 286,167
Worker's Compensation 6128 38,423 33,715 40,151
Total 4,649,175 3,354,186 5,004,254
MATERIALS & SUPPLIES
General Office Supplies 6210 13,000 7,397 13,000
Books & Publications 6212 750 0 750
Miscellaneous Supplies 6220 8,000 4,754 12,000
Motor Vehicle Fuel 6222 53,000 31,081 53,000
Wearing Apparel 6231 45,000 28,836 45,000
Foods 6236 1,300 534 1,500
Supplies/Minor Tools & Equipment 6265 16,000 24,131 16,000
Safety Equipment 6274 2,500 0 2,500
Total 139,550 96,733 143,750
CONTRACTUAL SERVICES
Computer System 6315 10,000 696 10,000
Telephone 6331 15,000 11,129 16,000
Postage & Freight 6332 7,000 3,452 7,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
43
ANNUAL BUDGET
FUND:General
DEPARTMENT:Police - 01-21-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
FISCAL YEAR 2025-2026
CONTRACTUAL SERVICES
Training & Travel 6333 15,000 9,086 32,000
Insurance-General 6341 95,000 89,667 95,000
Insurance Motor Equipment 6343 15,000 19,139 15,000
Electricity 6348 20,000 10,743 20,000
Bldg/Structure Improvements 6350 4,000 3,560 4,000
Fixed Plant & Equipment R & M 6351 6,000 3,804 6,000
Vehicle & Equipment R & M 6355 45,000 26,635 45,000
Rental Equipment 6366 71,816 49,901 93,216
Dues & Memberships 6377 2,500 1,810 2,500
Janitorial Services 6380 6,150 3,816 6,150
Prisoner Costs 6384 25,000 18,778 25,000
Contractual Services 6393 56,000 26,139 56,000
Special Programs 6400 2,000 0 2,000
Contribution - Central Dispatch 6406 666,106 507,240 735,424
Total 1,061,572 785,595 1,170,290
CAPITAL OUTLAY
Radio & Radar Equipment 6747 0 19,953 0
Total 0 19,953 0
TOTALS $5,850,297 $4,256,467 $6,318,294
CITY OF NEDERLAND
44
ANNUAL BUDGET
SUMMARY
General Fund
Property Maintenance
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $18,725 $16,860 $99,181
6200 Materials & Supplies 4,075 0 4,075
6300 Contractual Services 52,400 4,367 52,400
6700 Capital Outlay 0 0 0
Total $75,200 $21,227 $155,656
Schedule of Personnel Number of Number of
Pay Grade Positions
Maintenance Worker 106 1
CITY OF NEDERLAND
45
ANNUAL BUDGET
FUND:General
DEPARTMENT:Property Maintenance - 01-21-01
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $0 $0 $54,000
Overtime 6111 16,000 14,473 12,000
Extra Help 6115 0 0 0
Group Insurance 6121 0 0 20,667
TMRS 6124 1,242 1,113 6,556
Social Security 6126 1,224 1,047 5,049
Worker's Compensation 6128 259 227 909
Total 18,725 16,860 99,181
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 2,600 0 2,600
Motor Vehicle Supplies 6258 225 0 225
Supplies/Minor Tools & Equipment 6265 1,250 0 1,250
Total 4,075 0 4,075
CONTRACTUAL SERVICES
Insurance Motor Equipment 6343 1,650 1,651 1,650
Vehicle & Equipment R & M 6355 750 0 750
Contractual Services 6393 50,000 2,716 50,000
Total 52,400 4,367 52,400
Miscellaneous Equipment 6744 0 0 0
Total 0 0 0
TOTALS $75,200 $21,227 $155,656
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
46
ANNUAL BUDGET
SUMMARY
General Fund
Emergency Management
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 2,500 0 2,500
6300 Contractual Services 71,000 44,655 71,000
6700 Capital Outlay 0 0 0
Total $73,500 $44,655 $73,500
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
47
ANNUAL BUDGET
FUND:General
DEPARTMENT:Emergency Management - 01-21-02
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $2,500 $0 $2,500
Total 2,500 0 2,500
CONTRACTUAL SERVICES
Training & Travel 6333 3,000 2,032 3,000
Insurance-General 6341 3,000 1,379 3,000
Contractual Services 6393 65,000 41,244 65,000
Total 71,000 44,655 71,000
Miscellaneous Equipment 6744 0 0 0
Total 0 0 0
TOTALS $73,500 $44,655 $73,500
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
48
ANNUAL BUDGET
FIRE DEPARTMENT
CITY OF NEDERLAND
The Fire Department serves the community with a combination of paid and volunteer
staff. Our services include, but are not limited to, fire suppression activities, first
responder medical services, technical rescue, fire inspections, plans review, and fire
investigations. Throughout the year, the department conducts fire prevention programs,
station tours, and participates in multiple City-sponsored events. Specialized training has
also prepared the department to respond effectively during natural disasters and during
area emergencies such as hazardous material incidents and mass casualty incidents.
49
ANNUAL BUDGET
SUMMARY
General Fund
Fire Department
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $2,298,106 $1,658,334 $2,481,416
6200 Materials & Supplies 68,800 31,504 77,600
6300 Contractual Services 235,000 175,408 271,100
6700 Capital Outlay 0 0 0
Total $2,601,906 $1,865,246 $2,830,116
Schedule of Personnel Number of Number of Number of
Pay Grade Positions
Fire Chief/Fire Marshal 126 1
Assistant Fire Chief CB 1
Fire Captain CB 3
Fire Fighter CB 14
Total 19
CB - Collective Bargaining
CITY OF NEDERLAND
50
ANNUAL BUDGET
FUND:General
DEPARTMENT:Fire Department - 01-22-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $1,605,579 $1,171,844 $1,678,747
Overtime 6111 120,000 75,253 120,000
Longevity 6113 12,912 9,320 13,728
Certification Pay 6116 32,760 24,580 38,580
Group Insurance 6121 231,330 161,731 272,422
TMRS 6124 137,493 101,698 192,787
Social Security 6126 135,501 94,137 141,606
Worker's Compensation 6128 22,531 19,771 23,546
Total 2,298,106 1,658,334 2,481,416
MATERIALS & SUPPLIES
General Office Supplies 6210 2,700 938 2,700
Books & Publications 6212 2,400 746 2,400
Miscellaneous Supplies 6220 6,000 3,146 6,000
Motor Vehicle Fuel 6222 15,000 8,189 15,000
Wearing Apparel 6231 12,500 8,910 19,500
Foods 6236 2,500 2,043 3,000
Signs & Markers 6240 500 80 1,500
Special Program Supplies 6243 1,200 83 1,500
Motor Vehicle Supplies 6258 1,000 465 1,000
Supplies/Minor Tools & Equipment 6265 25,000 6,904 25,000
Total 68,800 31,504 77,600
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
51
ANNUAL BUDGET
FUND:General
DEPARTMENT:Fire Department - 01-22-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
FISCAL YEAR 2025-2026
CONTRACTUAL SERVICES
Laboratory Testing 6324 500 0 500
Telephone 6331 7,000 4,186 7,000
Postage & Freight 6332 200 2 200
Training & Travel 6333 15,000 9,977 15,000
Insurance-General 6341 72,000 65,525 72,000
Insurance Motor Equipment 6343 19,500 17,678 19,500
Electricity 6348 14,000 7,500 14,000
Natural Gas 6349 3,000 2,377 3,000
Bldg/Structure Improvements 6350 10,000 6,428 12,000
Fixed Plant & Equipment R & M 6351 15,000 3,174 15,000
Vehicle & Equipment R & M 6355 65,000 49,487 75,000
Rental Equipment 6366 4,800 4,157 5,000
Dues & Memberships 6377 1,500 645 1,000
Janitorial Services 6380 4,500 2,664 4,500
Contractual Services 6393 3,000 1,608 27,400
Total 235,000 175,408 271,100
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 0 0 0
Total 0 0 0
TOTALS $2,601,906 $1,865,246 $2,830,116
CITY OF NEDERLAND
52
ANNUAL BUDGET
SUMMARY
General Fund
Fire Department Volunteers
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $650 $611 $650
6200 Materials & Supplies 0 0 0
6300 Contractual Services 18,000 13,014 18,000
6700 Capital Outlay 0 0 0
Total $18,650 $13,625 $18,650
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
53
ANNUAL BUDGET
FUND:General
DEPARTMENT:Fire Department Volunteers- 01-22-01
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Worker's Compensation 6128 $650 $611 $650
Total 650 611 650
CONTRACTUAL SERVICES
Volunteer Promotional Services 6385 4,800 3,114 4,800
Contractual Services 6393 13,200 9,900 13,200
Total 18,000 13,014 18,000
TOTALS $18,650 $13,625 $18,650
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
54
ANNUAL BUDGET
INSPECTIONS DEPARTMENT
CITY OF NEDERLAND
The Inspections Department is responsible for the enforcement of regulatory ordinances
relating to the construction, renovation, and maintenance of buildings and structures within
the City.
Code Enforcement is responsible for enforcing the City's existing Codes, such as weedy lots,
junked vehicles parked on property, illegal dumping, the International Property Maintenance
Code, and solid waste regulations. This service is necessary to protect Nederland
neighborhoods and business districts.
55
ANNUAL BUDGET
SUMMARY
General Fund
Inspections
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $326,345 $239,203 $431,529
6200 Materials & Supplies 13,250 5,380 14,150
6300 Contractual Services 73,800 52,517 102,350
6700 Capital Outlay 0 0 0
Total $413,395 $297,100 $548,029
Schedule of Personnel Number of Number of
Pay Grade Positions
Chief Building Official 121 1
Assistant Building Official 111 1
Inspector 109 1
Code Enforcement Officer 108 1
Administrative Assistant 107 1
Total 5
CITY OF NEDERLAND
56
ANNUAL BUDGET
FUND:General
DEPARTMENT:Inspections - 01-24-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $244,824 $169,231 $299,965
Overtime 6111 600 3,350 600
Longevity 6113 2,208 1,272 1,776
Extra Help 6115 10,000 18,300 0
Group Insurance 6121 29,357 18,159 74,159
TMRS 6124 19,176 13,854 31,489
Social Security 6126 19,709 14,624 23,129
Worker's Compensation 6128 471 413 411
Total 326,345 239,203 431,529
MATERIALS & SUPPLIES
General Office Supplies 6210 7,000 1,568 7,000
Books & Publications 6212 1,500 667 1,500
Motor Vehicle Fuel 6222 1,950 1,464 1,950
Wearing Apparel 6231 200 0 600
Motor Vehicle Supplies 6258 600 68 600
Supplies/Minor Tools & Equipment 6265 0 95 500
Equipment Maint. & Repair 6270 2,000 1,518 2,000
Total 13,250 5,380 14,150
CONTRACTUAL SERVICES
Computer System 6315 0 0 22,000
Reimbursement 6317 750 30 750
Recording Fees 6318 3,250 1,416 3,250
Telephone 6331 4,000 1,379 4,000
Postage & Freight 6332 1,750 357 1,000
Training & Travel 6333 3,700 3,377 5,000
Insurance-General 6341 13,000 11,919 13,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
57
ANNUAL BUDGET
FUND:General
DEPARTMENT:Inspections - 01-24-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
FISCAL YEAR 2025-2026
CONTRACTUAL SERVICES
Insurance Motor Equipment 6343 1,050 923 1,050
Electricity 6348 3,000 1,539 3,000
Fixed Plant & Equipment R & M 6351 500 0 500
Dues & Memberships 6377 800 183 800
Janitorial Services 6380 6,000 4,000 6,000
Contractual Services 6393 36,000 27,394 42,000
Total 73,800 52,517 102,350
TOTALS $413,395 $297,100 $548,029
CITY OF NEDERLAND
58
ANNUAL BUDGET
PUBLIC WORKS ADMINISTRATION
CITY OF NEDERLAND
The Public Works Department is the consolidation of the Sanitation, Street, Animal Control,
and Water and Sewer Departments. This Department, under the direct supervision of the
Public Works Director, is responsible for supervising the operation of the water and sewer
systems, the streets and drainage systems, the maintenance of City vehicles and equipment,
and the collection and disposal of solid waste.
59
ANNUAL BUDGET
SUMMARY
General Fund
Public Works Administration
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $276,986 $200,655 $297,651
6200 Materials & Supplies 9,350 5,022 10,975
6300 Contractual Services 151,450 96,772 172,250
6700 Capital Outlay 0 0 0
Total $437,786 $302,449 $480,876
Schedule of Personnel Number of Number of
Pay Grade Positions
Public Works Director 127 1
Administrative Assistant 107 1
Total 2
CITY OF NEDERLAND
60
ANNUAL BUDGET
FUND:General
DEPARTMENT:Public Works Administration - 01-30-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $214,051 $152,279 $222,993
Overtime 6111 150 1,440 300
Longevity 6113 912 580 960
Group Insurance 6121 28,507 22,466 32,666
TMRS 6124 16,698 12,315 23,356
Social Security 6126 16,456 11,389 17,155
Worker's Compensation 6128 212 186 221
Total 276,986 200,655 297,651
MATERIALS & SUPPLIES
General Office Supplies 6210 3,500 1,597 3,500
Books & Publications 6212 100 0 100
Miscellaneous Supplies 6220 1,600 2,523 3,200
Motor Vehicle Fuel 6222 2,500 844 2,500
Wearing Apparel 6231 800 0 800
Foods 6236 600 0 600
Safety Equipment 6274 250 58 275
Total 9,350 5,022 10,975
CONTRACTUAL SERVICES
Telephone 6331 6,000 3,609 6,000
Postage & Freight 6332 200 68 200
Training & Travel 6333 2,150 195 2,150
Insurance-General 6341 75,000 59,597 75,000
Insurance Motor Equipment 6343 600 827 600
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
61
ANNUAL BUDGET
FUND:General
DEPARTMENT:Public Works Administration - 01-30-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
FISCAL YEAR 2025-2026
CONTRACTUAL SERVICES
Electricity 6348 16,000 7,722 16,000
Natural Gas 6349 5,000 5,606 5,000
Fixed Plant & Equipment R & M 6351 2,400 4,129 3,000
Vehicle & Equipment R & M 6355 500 397 1,000
Rental Equipment 6366 1,200 0 1,200
Dues & Memberships 6377 900 386 900
Janitorial Services 6380 0 0 2,200
Contractual Services 6393 17,500 1,566 35,000
Storm Water Permitting 6394 24,000 12,670 24,000
Total 151,450 96,772 172,250
TOTALS $437,786 $302,449 $480,876
CITY OF NEDERLAND
62
ANNUAL BUDGET
STREET DEPARTMENT
CITY OF NEDERLAND
The Street Department is responsible for the activities of repair and replacement of concrete
streets and sidewalks, patching of potholes, reconstruction of deteriorated streets, and
inverted penetration of existing asphalt streets to prolong their useful life. Street Department
personnel also do regular mowing and trimming throughout the City, traffic light and street
sign maintenance, and extensive drainage system work. In times of emergency, the Street
Department provides repair and cleanup services throughout the City.
63
ANNUAL BUDGET
SUMMARY
General Fund
Street Department
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $744,536 $492,370 $780,659
6200 Materials & Supplies 160,300 94,512 160,800
6300 Contractual Services 557,100 171,662 60,800
6700 Capital Outlay 275,000 9,496 275,000
Total $1,736,936 $768,040 $1,277,259
Schedule of Personnel Number of Number of
Pay Grade Positions
Streets and Drainage Supervisor 115 1
Heavy Equipment Operator 109 2
Maintenance Worker 106 5
Laborer 104 1
Total 9
CITY OF NEDERLAND
64
ANNUAL BUDGET
FUND:General
DEPARTMENT:Street Department - 01-31-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $529,686 $346,572 $534,900
Overtime 6111 22,000 14,920 25,000
Longevity 6113 4,992 2,572 3,168
Group Insurance 6121 92,386 63,412 106,785
TMRS 6124 43,213 29,336 58,277
Social Security 6126 42,586 27,071 42,806
Worker's Compensation 6128 9,673 8,487 9,723
Total 744,536 492,370 780,659
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 30,000 10,768 30,000
Wearing Apparel 6231 4,000 0 4,000
Signs & Markers 6240 0 0 5,000
Street & Bridge Supplies 6246 105,000 71,855 100,000
Chemicals & Insecticides 6256 500 0 500
Motor Vehicle Supplies 6258 10,000 5,247 10,500
Supplies/Minor Tools & Equipment 6265 9,800 6,277 9,800
Safety Equipment 6274 1,000 365 1,000
Total 160,300 94,512 160,800
CONTRACTUAL SERVICES
Training & Travel 6333 2,000 64 2,000
Insurance-General 6341 1,500 1,154 1,500
Insurance Motor Equipment 6343 8,000 10,672 8,000
Traffic Lights 6354 6,000 0 6,000
Vehicle & Equipment R & M 6355 6,000 3,349 6,300
Street Striping 6357 4,000 0 4,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
65
ANNUAL BUDGET
FUND:General
DEPARTMENT:Street Department - 01-31-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
FISCAL YEAR 2025-2026
CONTRACTUAL SERVICES
Rental Equipment 6366 8,000 9,627 8,000
Contractual Services 6393 521,600 146,796 25,000
Total 557,100 171,662 60,800
CAPITAL OUTLAY
Street Improvements 6730 275,000 9,496 275,000
Total 275,000 9,496 275,000
TOTALS $1,736,936 $768,040 $1,277,259
CITY OF NEDERLAND
66
ANNUAL BUDGET
ANIMAL CONTROL
CITY OF NEDERLAND
The Animal Control Department is responsible for the enforcement of animal-related local
and state ordinances, laws, rules, and regulations. In 2013, Animal Control was reassigned
to the Public Works Department. The Department is aided by a City Council-appointed
board -- the Animal Shelter Advisory Board that was established in 2014.
67
ANNUAL BUDGET
SUMMARY
General Fund
Animal Control
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $131,855 $101,457 $114,693
6200 Materials & Supplies 5,700 3,181 33,321
6300 Contractual Services 43,730 27,736 31,550
6700 Capital Outlay 0 0 0
Total $181,285 $132,374 $179,564
Schedule of Personnel Number of Number of
Pay Grade Positions
Animal Control Officer 107 1
Total 1
CITY OF NEDERLAND
68
ANNUAL BUDGET
FUND:General
DEPARTMENT:Animal Control - 01-34-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $61,207 $45,732 $63,496
Overtime 6111 36,000 29,828 15,000
Longevity 6113 1,392 1,044 1,440
Certification Pay 6116 1,800 1,276 1,800
Group Insurance 6121 14,437 10,452 16,934
TMRS 6124 7,794 6,167 8,513
Social Security 6126 7,681 5,604 6,253
Worker's Compensation 6128 1,544 1,354 1,257
Total 131,855 101,457 114,693
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 2,200 948 2,200
Wearing Apparel 6231 500 0 1,000
Motor Vehicle Supplies 6258 1,500 977 1,500
Supplies/Minor Tools & Equipment 6265 1,500 1,256 28,621
Total 5,700 3,181 33,321
CONTRACTUAL SERVICES
Telephone 6331 600 328 600
Training & Travel 6333 900 1,532 1,000
Insurance-General 6341 3,000 2,560 2,700
Insurance Motor Equipment 6343 530 726 750
Electricity 6348 3,000 1,804 3,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
69
ANNUAL BUDGET
FUND:General
DEPARTMENT:Animal Control - 01-34-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
FISCAL YEAR 2025-2026
CONTRACTUAL SERVICES
Bldg/Structure Improvements 6350 14,200 13,822 2,000
Vehicle & Equipment R & M 6355 1,500 67 1,500
Support of Animal Shelter 6391 20,000 6,897 20,000
Total 43,730 27,736 31,550
TOTALS $181,285 $132,374 $179,564
CITY OF NEDERLAND
70
ANNUAL BUDGET
PARKS AND RECREATION DEPARTMENT
CITY OF NEDERLAND
The Parks and Recreation Department is responsible for maintaining parks and recreation
facilities and other City owned properties in addition to providing organized recreational
activities for citizens. Within the parks system are six public parks, a 305,000 gallon
swimming pool with amusement slide and mushroom water feature and sprays, a softball
field, tennis courts, a soccer field, open play fields, an outdoor fitness feature, playground
at three parks, picnic shelters and related equipment. Additionally, this Department
sponsors numerous sports leagues and tournaments throughout the year. The Department
also organizes/provides several community events throughout the year such as Nederland
Night Out, Christmas on the Avenue, Monsters in the Park in the fall, the July 4th
Independence Day celebration, Trash Bash, Veterans Day Celebration, and Memorial Day
ceremony, in addition to small programs in the Recreation Center. Maintenance
responsibilities include mowing, trimming, weed control, landscaping, and beautification
in all parks and around some city buildings. The Department is aided by a City Council-
appointed advisory board -- the Parks and Recreation Board that was established in 2009.
71
ANNUAL BUDGET
SUMMARY
General Fund
Parks & Recreation
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $477,941 $347,890 $508,701
6200 Materials & Supplies 125,750 80,059 126,250
6300 Contractual Services 305,450 288,785 489,850
6700 Capital Outlay 0 529,901 137,000
Total $909,141 $1,246,635 $1,261,801
Schedule of Personnel Number of Number of
Pay Grade Positions
Parks & Recreation Director 117 1
Recreation/Aquatic Assistant 107 1
Maintenance Worker 106 2
Laborer 104 1
Total 5
CITY OF NEDERLAND
72
ANNUAL BUDGET
FUND:General
DEPARTMENT:Parks & Recreation - 01-51-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $298,132 $211,074 $312,475
Overtime 6111 22,000 21,356 22,000
Longevity 6113 672 420 912
Extra Help 6115 55,000 41,379 55,000
Group Insurance 6121 45,401 32,901 50,313
TMRS 6124 24,902 17,784 34,931
Social Security 6126 28,749 20,269 29,865
Worker's Compensation 6128 3,085 2,707 3,205
Total 477,941 347,890 508,701
MATERIALS & SUPPLIES
General Office Supplies 6210 3,500 3,060 3,500
Miscellaneous Supplies 6220 2,500 1,523 2,500
Motor Vehicle Fuel 6222 4,000 2,358 4,000
Wearing Apparel 6231 2,000 714 2,000
Foods 6236 15,000 9,034 15,000
Special Program Supplies 6243 10,000 7,287 10,000
Chemicals & Insecticides 6256 50,000 13,626 50,000
Motor Vehicle Supplies 6258 1,000 1,060 1,500
Supplies/Minor Tools & Equipment 6265 30,000 37,605 30,000
Equipment Maint. & Repair 6270 6,000 3,260 6,000
Safety Equipment 6274 1,750 532 1,750
Total 125,750 80,059 126,250
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
73
ANNUAL BUDGET
FUND:General
DEPARTMENT:Parks & Recreation - 01-51-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
FISCAL YEAR 2025-2026
CONTRACTUAL SERVICES
Telephone 6331 4,000 3,005 4,000
Postage & Freight 6332 200 6 200
Training & Travel 6333 4,500 1,648 4,500
Advertising/Publication 6337 750 1,864 750
Insurance-General 6341 118,000 109,658 118,000
Insurance Motor Equipment 6343 2,250 2,158 2,250
Electricity 6348 44,000 20,397 44,000
Bldg/Structure Improvements 6350 10,000 31,669 30,000
Fixed Plant & Equipment R & M 6351 8,000 2,379 8,000
Rental Equipment 6366 3,000 909 3,000
Dues & Memberships 6377 750 90 750
Contractual Services 6393 110,000 115,002 106,000
Special Programs 6400 0 0 168,400
Total 305,450 288,785 489,850
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 0 529,901 137,000
Miscellaneous Equipment 6744 0 0 0
Total 0 529,901 137,000
TOTALS $909,141 $1,246,635 $1,261,801
CITY OF NEDERLAND
74
ANNUAL BUDGET
LIBRARY
CITY OF NEDERLAND
The Library Department operates in a facility located at 2712 Nederland Avenue. It
maintains a collection of about 79,000 items including a wide array of fiction and non-
fiction, children's materials, DVDs, audiobooks on CD, reference and archive collections,
microfilm, etc. The library also offers members access to downloadable eAudiobooks and
videos, Internet access, wireless access point, online databases and services, as well as 24/7
access to the online catalog and their account where they can place holds, renew books,
request Interlibrary Loans, etc. Most of these online services can be accessed from home.
The library also offers a variety of programs for all age levels and access to meeting spaces
for small nonprofit groups.
75
ANNUAL BUDGET
SUMMARY
General Fund
Library
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $384,488 $279,189 $414,609
6200 Materials & Supplies 41,800 24,886 41,800
6300 Contractual Services 224,320 200,938 225,070
6700 Capital Outlay 0 0 0
Total $650,608 $505,013 $681,479
Schedule of Personnel Number of Number of Number of
Positions Pay Grade Positions
Director of Library Services 120 1
Library Assistant 105 3
Total 4
CITY OF NEDERLAND
76
ANNUAL BUDGET
FUND:General
DEPARTMENT:Library - 01-55-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $259,848 $189,476 $273,723
Overtime 6111 250 20 250
Longevity 6113 2,592 1,876 3,216
Extra Help 6115 33,000 23,333 33,000
Group Insurance 6121 45,004 32,602 51,019
TMRS 6124 20,391 15,238 28,869
Social Security 6126 22,620 15,957 23,729
Worker's Compensation 6128 783 687 803
Total 384,488 279,189 414,609
MATERIALS & SUPPLIES
General Office Supplies 6210 6,500 3,777 6,500
Books & Publications 6212 26,500 16,835 26,500
Miscellaneous Supplies 6220 4,300 2,681 4,300
Special Program Supplies 6243 1,500 954 1,500
Supplies/Minor Tools & Equipment 6265 3,000 639 3,000
Total 41,800 24,886 41,800
CONTRACTUAL SERVICES
Telephone 6331 3,800 1,947 3,800
Postage & Freight 6332 4,000 4,000 6,000
Training & Travel 6333 200 73 200
Printing & Binding 6338 1,300 857 1,300
Insurance-General 6341 120,000 106,692 120,000
Electricity 6348 18,000 8,383 18,000
Natural Gas 6349 1,600 1,889 1,600
Bldg/Structure Improvements 6350 4,500 5,967 4,500
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
77
ANNUAL BUDGET
FUND:General
DEPARTMENT:Library - 01-55-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
FISCAL YEAR 2025-2026
CONTRACTUAL SERVICES
Vehicle & Equipment R & M 6355 2,100 662 2,100
Rental Equipment 6366 3,000 2,181 3,000
Dues & Memberships 6377 550 140 550
Janitorial Services 6380 13,020 8,480 13,020
Contractual Services 6393 51,250 58,717 50,000
Special Programs 6400 1,000 950 1,000
Total 224,320 200,938 225,070
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 0 0 0
Total 0 0 0
TOTALS $650,608 $505,013 $681,479
CITY OF NEDERLAND
78
ANNUAL BUDGET
OTHER REQUIREMENTS
CITY OF NEDERLAND
This designation includes appropriations for specialized activities and payments to
organizations which provide direct benefits to the citizens of Nederland.
79
ANNUAL BUDGET
SUMMARY
General Fund
Other Requirements
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 647,643 478,118 694,846
6700 Capital Outlay 0 21,500 0
6900 Interfund Transfers 1,405,000 975,000 275,000
Total $2,052,643 $1,474,618 $969,846
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
80
ANNUAL BUDGET
FUND:General
DEPARTMENT:Other Requirements - 01-90-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
CONTRACTUAL SERVICES
Computer System 6315 $211,643 $238,385 $220,300
Retiree Insurance 6326 25,000 27,402 60,000
Retiree Accrued Compensation 6336 25,000 0 25,000
Street Lights 6365 198,000 107,813 198,000
Senior Citizen Center 6371 65,000 56,672 70,000
Contractual Services 6393 25,000 265 10,000
Special Programs 6400 45,000 42,905 30,000
ARPA-Non Profit Grant Program 6402 0 0 0
Contingency 6406 20,000 4,676 41,546
Vacation Buy Back 6409 23,000 0 30,000
Preventative Care Reimbursement 6411 10,000 0 10,000
Total 647,643 478,118 694,846
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 0 21,500 0
Total 0 21,500 0
Transfer to Parks Special Fund 6904 430,000 0 0
Transfer to Capital Outlay 6907 400,000 400,000 275,000
Transfer to Equipment Replacement 6908 575,000 575,000 0
Transfer to Street Improvement 6939 0 0 0
Total 1,405,000 975,000 275,000
TOTALS $2,052,643 $1,474,618 $969,846
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
81
ANNUAL BUDGET
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CITY OF NEDERLAND
82
ANNUAL BUDGET
STREET IMPROVEMENT FUND
CITY OF NEDERLAND
83
84
ANNUAL BUDGET
STREET IMPROVEMENT FUND
CITY OF NEDERLAND
The Street Improvement Fund contains expenditures associated with the City's dedicated
sales tax for street maintenance.
85
ANNUAL BUDGET
STREET IMPROVEMENT FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2025-2026
Budget Actual As Proposed
2024-2025 Of June 2025 2025-2026
REVENUES
Sales Tax 900,000 950,497 1,000,000
Interest Income 100,000 172,605 200,000
Transfer In 0 0 0
TOTAL REVENUES 1,000,000 1,123,102 1,200,000
EXPENDITURES
Contractual Services 100,000 0 100,000
Capital Outlay 900,000 1,319,733 1,100,000
TOTAL EXPENDITURES 1,000,000 1,319,733 1,200,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (196,631)0
CITY OF NEDERLAND
86
ANNUAL BUDGET
SUMMARY
Street Improvement Fund
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 100,000 0 100,000
6700 Capital Outlay 900,000 1,319,733 1,100,000
Total $1,000,000 $1,319,733 $1,200,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
87
ANNUAL BUDGET
FUND:Street Improvement Fund
DEPARTMENT:Street Improvement Fund 39-00-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
Contractual Services
Engineering Fees 6310 $100,000 $0 $100,000
Advertising/Publications 6337 0 0 0
Total 100,000 0 100,000
CAPITAL OUTLAY
Street Improvements 6730 900,000 1,319,733 1,100,000
Total 900,000 1,319,733 1,100,000
TOTALS $1,000,000 $1,319,733 $1,200,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
88
ANNUAL BUDGET
WATER & SEWER FUND
CITY OF NEDERLAND
89
90
ANNUAL BUDGET
WATER & SEWER FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2025-2026
Budget Actual As Proposed
2024-2025 Of June 2025 2025-2026
REVENUES
Water Service $2,921,200 $1,955,444 $2,900,000
Sewer Service 3,371,200 2,268,626 3,300,000
W&S Line Maintenance Fee 246,432 265,789 300,000
Tapping Fees 42,000 35,960 42,000
State Grant Funds 0 0 0
Federal Emergency Mgmt Funds 0 0 0
Interest Income 220,000 201,755 275,000
Misc. Income 31,000 15,037 30,000
Penalties & Interest 150,000 134,491 160,000
TOTAL REVENUES 6,981,832 4,877,102 7,007,000
EXPENSES
Personnel Services 2,082,945 1,468,372 2,268,788
Materials & Supplies 912,287 540,810 938,450
Contractual Services 1,993,200 2,140,923 2,217,524
Capital Outlay 16,000 6,722 0
Transfers Out 1,977,400 1,977,400 1,582,238
TOTAL EXPENSES 6,981,832 6,134,227 7,007,000
EXCESS (DEFICIT) REVENUES
OVER EXPENSES $0 ($1,257,125)$0
CITY OF NEDERLAND
91
ANNUAL BUDGET
PERSONNEL
SERVICES
MATERIALS &
SUPPLIES
CONTRACTUAL
SERVICES
CAPITAL
OUTLAY
INTERFUND
TRANSFERS TOTAL
DEPARTMENT
Water Treatment $724,198 $393,500 $1,070,500 $0 $0 $2,188,198
Billing & Collections 271,364 229,400 140,950 0 0 641,714
Wastewater Treatment 424,391 97,350 893,270 0 0 1,415,011
Water & Sewer Distribution 848,835 218,200 26,500 0 0 1,093,535
Other Requirements 0 0 86,304 0 1,582,238 1,668,542
$2,268,788 $938,450 $2,217,524 $0 $1,582,238 $7,007,000
FISCAL YEAR 2025-2026
SUMMARY OF EXPENSES
WATER & SEWER FUND
CITY OF NEDERLAND
PERSONNEL SERVICES
32.4%
MATERIALS &
SUPPLIES
13.4%CONTRACTUAL
SERVICES
31.6%
CAPITAL OUTLAY
0.0%
INTERFUND
TRANSFERS
22.6%
92
ANNUAL BUDGET
WATER TREATMENT
The Water Treatment Department currently oversees all aspects of water production and
treatment. Water for the City comes from water supplied by the Lower Neches Valley
Authority (LNVA). Water treatment for the City's water supply consists of chlorinating for
disinfection and the addition of polymers for controlling suspended solids.
CITY OF NEDERLAND
93
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Water Treatment
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $661,354 $505,838 $724,198
6200 Materials & Supplies 387,000 249,608 393,500
6300 Contractual Services 894,500 1,367,312 1,070,500
6700 Capital Outlay 0 0 0
Total $1,942,854 $2,122,758 $2,188,198
Schedule of Personnel Number of Number of
Pay Grade Positions
Treatment Plant Supervisor 115 1
Plant Operator 110 5
Total 6
CITY OF NEDERLAND
94
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Water Treatment - 50-60-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $426,062 $305,151 $449,649
Overtime 6111 70,000 79,118 70,000
Longevity 6113 2,400 1,432 1,920
Certification Pay 6116 7,200 4,896 7,200
Group Insurance 6121 72,295 50,961 94,196
TMRS 6124 39,252 31,067 55,071
Social Security 6126 38,683 28,420 40,451
Worker's Compensation 6128 5,462 4,793 5,711
Total 661,354 505,838 724,198
MATERIALS & SUPPLIES
General Office Supplies 6210 2,000 761 2,000
Motor Vehicle Fuel 6222 2,000 658 2,000
Wearing Apparel 6231 2,500 0 2,500
Chemicals & Insecticides 6256 350,000 226,761 350,000
Motor Vehicle Supplies 6258 1,500 261 2,000
Supplies/Minor Tools & Equipment 6265 28,000 21,030 26,000
Safety Equipment 6274 1,000 137 9,000
Total 387,000 249,608 393,500
CONTRACTUAL SERVICES
Health Inspection Fees 6323 23,000 22,820 23,000
Laboratory Testing 6324 26,000 19,814 35,000
Telephone 6331 2,000 1,292 2,500
Training & Travel 6333 4,000 216 4,000
Insurance-General 6341 350,000 313,527 350,000
Insurance Motor Equipment 6343 1,000 810 1,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
95
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Water Treatment - 50-60-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
FISCAL YEAR 2025-2026
CONTRACTUAL SERVICES
Electricity 6348 120,000 71,053 120,000
Natural Gas 6349 1,500 1,797 1,500
Fixed Plant & Equipment R & M 6351 65,000 46,941 75,000
Vehicle & Equipment R & M 6355 1,000 66 1,500
Rental Equipment 6366 1,000 0 2,000
Contractual Services 6393 15,000 11,623 35,000
ARPA-Non Profit Grant Program 6402 0 613,513 0
Untreated Water 6404 285,000 263,840 420,000
Total 894,500 1,367,312 1,070,500
CAPITAL OUTLAY
Plant Equipment 6740 0 0 0
Total 0 0 0
TOTALS $1,942,854 $2,122,758 $2,188,198
CITY OF NEDERLAND
96
ANNUAL BUDGET
BILLING AND COLLECTIONS
CITY OF NEDERLAND
The Billing and Collections Department processes monthly accounts for water, sewer, and
sanitation services provided by the City. This department also has responsibility for
establishing new accounts, receiving deposits and collecting overdue payments. Additionally,
personnel maintain and replace water meters in order to ensure accurate billing of water
consumption.
97
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Billing and Collections
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $267,901 $171,421 $271,364
6200 Materials & Supplies 220,737 115,145 229,400
6300 Contractual Services 135,300 81,165 140,950
6700 Capital Outlay 0 0 0
Total $623,938 $367,731 $641,714
Schedule of Personnel Number of Number of
Pay Grade Positions
Departmental Clerk 106 2
Meter Reader 106 2
Total 4
CITY OF NEDERLAND
98
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Billing & Collections - 50-61-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $193,190 $119,202 $186,730
Overtime 6111 5,000 6,462 8,000
Longevity 6113 480 20 240
Extra Help 6115 0 0 0
Group Insurance 6121 37,849 25,180 39,929
TMRS 6124 15,228 9,956 20,306
Social Security 6126 15,007 9,595 14,915
Worker's Compensation 6128 1,147 1,006 1,244
Total 267,901 171,421 271,364
MATERIALS & SUPPLIES
General Office Supplies 6210 5,800 5,977 7,000
Motor Vehicle Fuel 6222 5,400 3,529 5,400
Wearing Apparel 6231 800 315 800
Motor Vehicle Supplies 6258 400 0 400
Supplies/Minor Tools & Equipment 6265 800 1,398 800
Water Meter & Boxes 6275 207,537 103,926 215,000
Total 220,737 115,145 229,400
CONTRACTUAL SERVICES
Telephone 6331 1,800 1,295 1,950
Postage & Freight 6332 32,000 25,044 37,500
Training & Travel 6333 3,000 0 3,000
Insurance-General 6341 1,000 513 1,000
Insurance Motor Equipment 6343 1,000 927 1,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
99
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Billing & Collections - 50-61-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
FISCAL YEAR 2025-2026
CONTRACTUAL SERVICES
Vehicle & Equipment R & M 6355 1,500 540 1,500
Contractual Services 6393 95,000 52,846 95,000
Total 135,300 81,165 140,950
CAPITAL OUTLAY
Miscellaneous Equipment 6744 0 0 0
Total 0 0 0
TOTALS $623,938 $367,731 $641,714
CITY OF NEDERLAND
100
ANNUAL BUDGET
WASTEWATER TREATMENT
CITY OF NEDERLAND
The Wastewater Treatment Department is responsible for the operation and maintenance of
the City's wastewater treatment facility.
101
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Wastewater Treatment
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $370,634 $247,836 $424,391
6200 Materials & Supplies 86,850 54,597 97,350
6300 Contractual Services 874,900 669,641 893,270
6700 Capital Outlay 16,000 6,722 0
Total $1,348,384 $978,796 $1,415,011
Schedule of Personnel Number of Number of
Pay Grade Positions
Treatment Plant Supervisor 115 1
Plant Operator 110 2
Wastewater Operator Trainee 106 1
Total 4
CITY OF NEDERLAND
102
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Wastewater Treatment - 50-62-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $262,163 $173,107 $294,399
Overtime 6111 12,000 9,860 15,000
Longevity 6113 960 664 1,008
Certification Pay 6116 2,880 1,917 2,880
Group Insurance 6121 46,782 31,179 51,125
TMRS 6124 21,580 14,842 32,629
Social Security 6126 21,267 13,633 23,966
Worker's Compensation 6128 3,002 2,634 3,384
Total 370,634 247,836 424,391
MATERIALS & SUPPLIES
General Office Supplies 6210 1,500 1,015 2,000
Motor Vehicle Fuel 6222 11,500 5,623 11,500
Wearing Apparel 6231 2,000 0 2,000
Foods 6236 100 0 100
Chemicals & Insecticides 6256 65,000 44,712 75,000
Motor Vehicle Supplies 6258 750 472 750
Supplies/Minor Tools & Equipment 6265 5,000 2,775 5,000
Safety Equipment 6274 1,000 0 1,000
Total 86,850 54,597 97,350
CONTRACTUAL SERVICES
Permitting Fees 6323 36,000 34,698 36,000
Laboratory Testing 6324 65,000 39,417 65,000
Telephone 6331 0 127 270
Training & Travel 6333 4,000 2,410 7,000
Insurance-General 6341 390,000 345,165 385,000
Insurance Motor Equipment 6343 5,400 5,631 6,000
Electricity 6348 240,000 141,677 230,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
103
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Wastewater Treatment - 50-62-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
FISCAL YEAR 2025-2026
CONTRACTUAL SERVICES
Natural Gas 6349 10,000 8,796 15,000
Fixed Plant & Equipment R & M 6351 61,500 44,285 75,000
Vehicle & Equipment R & M 6355 9,000 9,793 15,000
Rental Equipment 6366 1,000 0 1,000
Contractual Services 6393 8,000 3,000 8,000
Sludge Management 6399 45,000 34,642 50,000
Total 874,900 669,641 893,270
CAPITAL OUTLAY
Plant Equipment 6740 16,000 6,722 0
Motor Vehicles 6742 0 0 0
Miscellaneous Equipment 6744 0 0 0
Total 16,000 6,722 0
TOTALS $1,348,384 $978,796 $1,415,011
CITY OF NEDERLAND
104
ANNUAL BUDGET
WATER DISTRIBUTION/SEWER COLLECTION
CITY OF NEDERLAND
The Water Distribution/Sewer Collection Department is responsible for the distribution of
water produced by the water plant to approximately 7,000 metered accounts. This department
is also responsible for the collection and delivery of wastewater to the City's wastewater
treatment facility. In addition to installing new water and wastewater lines, this department
is also responsible for maintaining the City's existing infrastructure.
105
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Water & Sewer Distribution
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $783,056 $543,277 $848,835
6200 Materials & Supplies 217,700 121,460 218,200
6300 Contractual Services 22,000 18,380 26,500
6700 Capital Outlay 0 0 0
Total $1,022,756 $683,117 $1,093,535
Schedule of Personnel Number of Number of
Pay Grade Positions
Water Operations Supervisor 115 1
Heavy Equipment Operator 109 2
Maintenance Worker 106 4
Laborer 104 2
Total 9
CITY OF NEDERLAND
106
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Water & Sewer Distribution - 50-63-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $517,702 $354,578 $545,695
Overtime 6111 60,000 44,704 65,000
Longevity 6113 3,264 2,448 3,792
Certification Pay 6116 3,420 2,736 2,880
Group Insurance 6121 102,300 70,863 113,273
TMRS 6124 45,353 32,531 64,299
Social Security 6126 44,706 29,879 47,229
Worker's Compensation 6128 6,311 5,538 6,667
Total 783,056 543,277 848,835
MATERIALS & SUPPLIES
Motor Vehicle Fuel 6222 18,000 8,671 18,000
Wearing Apparel 6231 3,000 0 3,000
Water & Sewer Mains 6247 175,000 99,383 175,000
Motor Vehicle Supplies 6258 8,500 5,884 9,000
Supplies/Minor Tools & Equipment 6265 11,000 6,385 11,000
Equipment Maint. & Repair 6270 1,000 984 1,000
Safety Equipment 6274 1,200 153 1,200
Total 217,700 121,460 218,200
CONTRACTUAL SERVICES
Computer System 6315 500 816 1,000
Training & Travel 6333 4,000 301 4,000
Insurance-General 6341 1,500 1,154 1,500
Insurance Motor Equipment 6343 7,000 6,030 7,000
Vehicle & Equipment R & M 6355 6,000 5,697 10,000
Rental Equipment 6366 3,000 1,382 3,000
Contractual Services 6393 0 3,000 0
Total 22,000 18,380 26,500
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
107
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Water & Sewer Distribution - 50-63-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
FISCAL YEAR 2025-2026
CAPITAL OUTLAY
Miscellaneous Equipment 6744 0 0 0
6755 0 0 0
Sewer Collection Lines 6756 0 0 0
Total 0 0 0
TOTALS $1,022,756 $683,117 $1,093,535
CITY OF NEDERLAND
108
ANNUAL BUDGET
OTHER REQUIREMENTS
CITY OF NEDERLAND
This department includes expenditures necessary for debt service obligations and transfers to
other funds.
109
ANNUAL BUDGET
SUMMARY
Water & Sewer Fund
Other Requirements
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 66,500 4,425 86,304
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 1,977,400 1,977,400 1,582,238
Total $2,043,900 $1,981,825 $1,668,542
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
110
ANNUAL BUDGET
FUND:Water & Sewer
DEPARTMENT:Other Requirements - 50-90-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
CONTRACTUAL SERVICES
Computer System 6315 $20,000 $4,425 $20,000
Retiree Insurance/Benefits 6326 12,000 0 10,000
Retiree Accrued Compensation 6336 8,000 0 8,000
Contingency 6406 6,500 0 28,304
Vacation Buy Back 6409 20,000 0 20,000
Preventative Care Reimbursement 6411 0 0 0
Total 66,500 4,425 86,304
INTERFUND TRANSFERS
Transfer to General Fund 6902 375,000 375,000 290,000
Transfer to Debt Service Fund 6905 1,522,400 1,522,400 967,238
Transfer to Equipment Replacement 6908 55,000 55,000 300,000
Transfer to SSES Project 6937 25,000 25,000 25,000
1,977,400 1,977,400 1,582,238
TOTALS $2,043,900 $1,981,825 $1,668,542
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
111
ANNUAL BUDGET
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CITY OF NEDERLAND
112
ANNUAL BUDGET
SSES PROJECT FUND
CITY OF NEDERLAND
113
114
ANNUAL BUDGET
SSES PROJECT FUND
CITY OF NEDERLAND
This department accounts for the funds used in the study and evaluation of the City's sanitary
sewer system and subsequent expenses to repair the wastewater collection system.
115
ANNUAL BUDGET
SSES PROJECT FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2025-2026
Budget Actual As Proposed
2024-2025 Of June 2025 2025-2026
REVENUES
Interest Income 0 23,952 25,000
Transfers In 25,000 25,000 25,000
TOTAL REVENUES 25,000 48,952 50,000
EXPENDITURES
Contractual Services 50,000 108,060 50,000
TOTAL EXPENDITURES 50,000 108,060 50,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (25,000)(59,108)0
CITY OF NEDERLAND
116
ANNUAL BUDGET
SUMMARY
SSES Project Fund
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 50,000 108,060 50,000
6700 Capital Outlay 0 0 0
Total $50,000 $108,060 $50,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
117
ANNUAL BUDGET
FUND:SSES Project Fund
DEPARTMENT:SSES Project 53-00-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
CONTRACTUAL SERVICES
Contractual Services 6393 $50,000 $108,060 $50,000
Total 50,000 108,060 50,000
TOTALS $50,000 $108,060 $50,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
118
ANNUAL BUDGET
SOLID WASTE FUND
CITY OF NEDERLAND
119
120
ANNUAL BUDGET
SOLID WASTE FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2025-2026
Budget Actual As Proposed
2024-2025 Of June 2025 2025-2026
REVENUES
Solid Waste Service $1,825,000 $1,307,754 $1,890,000
Garbage Bags 0 0 0
Federal Emergency Mangement Funds 0 0 0
Interest Income 92,949 118,748 140,000
Miscellaneous Income 2,500 629 2,500
TOTAL REVENUES 1,920,449 1,427,131 2,032,500
EXPENSES
Personnel Services 782,409 565,700 838,708
Materials & Supplies 239,750 130,065 246,250
Contractual Services 428,290 229,995 437,542
Transfers Out 470,000 470,000 510,000
1,920,449 1,395,760 2,032,500
EXCESS (DEFICIT) REVENUES
OVER EXPENSES $0 $31,371 $0
CITY OF NEDERLAND
121
ANNUAL BUDGET
SOLID WASTE FUND
SUMMARY OF EXPENDITURES
FISCAL YEAR 2023-2024
PERSONNEL
SERVICES
MATERIALS &
SUPPLIES
CONTRACTUAL
SERVICES
CAPITAL
OUTLAY
INTERFUND
TRANSFERS TOTAL
DEPARTMENT
Solid Waste $838,708 $246,250 $421,250 $0 $0 $1,506,208
Other Requirements 0 0 16,292 0 510,000 526,292
$838,708 $246,250 $437,542 $0 $510,000 $2,032,500
CITY OF NEDERLAND
PERSONNEL SERVICES
41%
MATERIALS & SUPPLIES
12%
CONTRACTUAL
SERVICES
22%
CAPITAL OUTLAY
0%
INTERFUND TRANSFERS
25%
122
ANNUAL BUDGET
SOLID WASTE
CITY OF NEDERLAND
The Solid Waste Department is responsible for refuse within the city limits of Nederland.
The department has four residential garbage routes servicing approximately 6,600 residences
and small businesses. Additionally, the Solid Waste Department collects and disposes of
trash materials at the landfill while also collecting and transporting yard waste to the green
waste facility operated at the former City landfill by the Mid County Municipal League
(MCML).
123
ANNUAL BUDGET
SUMMARY
Solid Waste Fund
Solid Waste
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $782,409 $565,700 $838,708
6200 Materials & Supplies 239,750 130,065 246,250
6300 Contractual Services 414,290 229,995 421,250
6700 Capital Outlay 0 0 0
Total $1,436,449 $925,760 $1,506,208
Schedule of Personnel Number of Number of
Pay Grade Positions
Solid Waste/Animal Control Supervisor 115 1
Equipment Mechanic 109 1
Sanitation Driver 106 7
Total 9
CITY OF NEDERLAND
124
ANNUAL BUDGET
FUND:Solid Waste
DEPARTMENT:Solid Waste - 52-33-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $561,808 $408,414 $583,498
Overtime 6111 18,000 8,535 18,000
Longevity 6113 2,784 2,302 3,648
Group Insurance 6121 100,750 72,931 114,612
TMRS 6124 45,224 33,937 63,026
Social Security 6126 44,568 31,442 46,294
Worker's Compensation 6128 9,275 8,139 9,630
Total 782,409 565,700 838,708
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 6,000 1,285 6,500
Motor Vehicle Fuel 6222 90,000 46,469 90,000
Wearing Apparel 6231 2,750 0 2,750
Garbage Bags 6242 0 0 0
Motor Vehicle Supplies 6258 90,000 55,691 95,000
Garbage Containers 6264 45,000 22,472 45,000
Supplies/Minor Tools & Equipment 6265 6,000 4,148 7,000
Total 239,750 130,065 246,250
CONTRACTUAL SERVICES
Training & Travel 6333 790 0 750
Insurance-General 6341 1,500 1,154 1,500
Insurance Motor Equipment 6343 37,000 29,793 37,000
Fixed Plant & Equipment R & M 6351 5,000 260 6,000
Vehicle & Equipment R & M 6355 50,000 39,788 53,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
125
ANNUAL BUDGET
FUND:Solid Waste
DEPARTMENT:Solid Waste - 52-33-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
FISCAL YEAR 2025-2026
CONTRACTUAL SERVICES
Waste Disposal 6390 285,000 155,760 285,000
Contractual Services 6393 13,000 3,240 13,000
Green Waste Disposal 6397 22,000 0 25,000
Total 414,290 229,995 421,250
CAPITAL OUTLAY
Miscellaneous 6744 0 0 0
Total 0 0 0
TOTALS $1,436,449 $925,760 $1,506,208
CITY OF NEDERLAND
126
ANNUAL BUDGET
OTHER REQUIREMENTS
CITY OF NEDERLAND
This department includes contingency amounts and transfers to other funds.
127
ANNUAL BUDGET
SUMMARY
Solid Waste
Other Requirements
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 14,000 0 16,292
6700 Capital Outlay 0 0 0
6900 Interfund Transfers 470,000 470,000 510,000
Total $484,000 $470,000 $526,292
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
128
ANNUAL BUDGET
FUND:Solid Waste
DEPARTMENT:Other Requirements - 52-90-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
CONTRACTUAL SERVICES
Computer System 6315 $1,000 0 $1,000
Retiree Insurance/Benefits 6326 0 0 0
Contingency 6406 8,000 0 10,292
Vacation Buy Back 6409 1,000 0 1,000
Preventative Care Reimbursement 6411 4,000 0 4,000
Total 14,000 0 16,292
INTERFUND TRANSFERS
Transfer to General Fund 6902 110,000 110,000 110,000
Transfer to Equipment Replacement 6908 360,000 360,000 400,000
Total 470,000 470,000 510,000
$484,000 $470,000 $526,292
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
129
ANNUAL BUDGET
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CITY OF NEDERLAND
130
ANNUAL BUDGET
EQUIPMENT REPLACEMENT
FUNDS
CITY OF NEDERLAND
131
132
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUNDS
CITY OF NEDERLAND
The Equipment Replacement Funds are established as a mechanism for providing funding
for the purchase of vehicles and heavy equipment. Monies are provided by yearly transfers
into these funds from the General Fund, Water & Sewer Fund, and Solid Waste Fund.
133
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUND - GENERAL
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2024-2025 Of June 2025 2025-2026
REVENUES
Interest Income 25,000 32,598 30,000
Miscellaneous Income 0 0 0
Transfer In 575,000 575,000 275,000
TOTAL REVENUES 600,000 607,598 305,000
EXPENDITURES
Capital Outlay 600,000 745,601 165,000
TOTAL EXPENDITURES 600,000 745,601 165,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (138,003)140,000
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2025-2026
134
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - General
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 600,000 745,601 165,000
6900 Interfund Transfers 0 0 0
Total $600,000 $745,601 $165,000
Schedule of Personnel Number of Number of Number of
Positions Pay Grade Positions
N/A
CITY OF NEDERLAND
135
ANNUAL BUDGET
FUND:Equip. Replacement-Gen.
DEPARTMENT:Equipment Replacement -34-00-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
CAPITAL OUTLAY
Motor Vehicles 6742 $200,000 $354,300 $115,000
Miscellaneous Equipment 6744 400,000 391,301 50,000
Total 600,000 745,601 165,000
TOTALS $600,000 $745,601 $165,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
136
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUND - WATER & SEWER
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2024-2025 Of June 2025 2025-2026
REVENUES
Interest Income 10,000 8,605 10,000
Transfer In 55,000 55,000 300,000
TOTAL REVENUES 65,000 63,605 310,000
EXPENDITURES
Capital Outlay 112,500 103,412 371,000
TOTAL EXPENDITURES 112,500 103,412 371,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (47,500) (39,807)(61,000)
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2025-2026
137
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - W & S
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 112,500 103,412 371,000
6900 Interfund Transfers 0 0 0
Total $112,500 $103,412 $371,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
138
ANNUAL BUDGET
FUND:Equip. Replacement-W&S
DEPARTMENT:Equipment Replacement -36-00-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
CAPITAL OUTLAY
Plant Equipment 6740 $0 $10,197 $0
Motor Vehicles 6742 0 0 305,000
Miscellaneous Equipment 6744 112,500 93,215 66,000
Total 112,500 103,412 371,000
TOTALS $112,500 $103,412 $371,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
139
ANNUAL BUDGET
EQUIPMENT REPLACEMENT FUND - SOLID WASTE
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2024-2025 Of June 2025 2025-2026
REVENUES
Interest Income 15,000 33,409 30,000
Transfer In 360,000 360,000 400,000
TOTAL REVENUES 375,000 393,409 430,000
EXPENDITURES
Capital Outlay 430,000 0 340,000
TOTAL EXPENDITURES 430,000 0 340,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (55,000) 393,409 90,000
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2025-2026
140
ANNUAL BUDGET
SUMMARY
Equipment Replacement Fund - Solid Waste
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 430,000 0 340,000
Total $430,000 $0 $340,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
141
ANNUAL BUDGET
FUND:Equip. Rep. - Solid Waste
DEPARTMENT:Equipment Replacement -35-00-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
CAPITAL OUTLAY
Motor Vehicles 6742 $430,000 $0 $330,000
Miscellaneous Equipment 6744 0 0 10,000
Total 430,000 0 340,000
TOTALS $430,000 $0 $340,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
142
ANNUAL BUDGET
SPECIAL FUNDS
CITY OF NEDERLAND
143
144
ANNUAL BUDGET
POLICE NARCOTICS FUND
CITY OF NEDERLAND
145
146
ANNUAL BUDGET
CITY OF NEDERLAND
POLICE NARCOTICS FUND
The Police Narcotics Fund allocates money, via fines and forfeitures, to the Police
Department to strengthen the fight against drugs predicated on pro-active police work.
147
ANNUAL BUDGET
POLICE NARCOTICS FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2024-2025 Of June 2025 2025-2026
REVENUES
State Grant Revenue 0 5,877 0
Forfeitures - Chap. 59 15,000 0 15,000
Opiod Abatement Funds 0 13,284 0
Interest Income 3,000 2,909 3,000
Miscellaneous Revenue 1,750 0 1,750
TOTAL REVENUES 19,750 22,070 19,750
EXPENDITURES
Personnel Services 4,000 3,120 4,000
Materials & Supplies 6,750 15,171 6,750
Contractual Services 9,000 7,496 9,000
Capital Outlay 0 2,884 0
Interfund Transfers 0 0 0
TOTAL EXPENDITURES 19,750 28,671 19,750
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 (6,601) 0
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2025-2026
148
ANNUAL BUDGET
SUMMARY
Police Narcotics Fund
Police
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $4,000 $3,120 $4,000
6200 Materials & Supplies 6,750 15,171 6,750
6300 Contractual Services 9,000 7,496 9,000
6700 Capital Outlay 0 2,884 0
6900 Interfund Transfers 0 0 0
Total $19,750 $28,671 $19,750
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
149
ANNUAL BUDGET
FUND:Police Narcotics Fund
DEPARTMENT:Police Narcotics - 20-21-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Cell Phone Allowance 6112 $4,000 $3,120 $4,000
Total 4,000 3,120 4,000
MATERIALS & SUPPLIES
Miscellaneous Supplies 6220 1,000 15,171 1,000
Safety Equipment 6274 5,750 0 5,750
Total 6,750 15,171 6,750
CONTRACTUAL SERVICES
Computer System 6315 0 6,430 0
Telephone 6331 3,000 470 3,000
Training & Travel 6333 5,000 596 5,000
Vehicle & Equipment R & M 6355 1,000 0 1,000
Contractual Services 6393 0 0 0
Total 9,000 7,496 9,000
Capital Outlay
Miscellaneous Equipment 6744 0 2,884 0
Total 0 2,884 0
TOTALS $19,750 $28,671 $19,750
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
150
ANNUAL BUDGET
LIBRARY SPECIAL FUND
CITY OF NEDERLAND
151
152
ANNUAL BUDGET
CITY OF NEDERLAND
The Library Special Fund allows individuals and/or organizations to contribute or donate
funds for special Library projects. Organizations such as The Friends of the Library are
instrumental in the success of the Library's overall goal of service.
LIBRARY SPECIAL FUND
153
ANNUAL BUDGET
LIBRARY SPECIAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2024-2025 Of June 2025 2025-2026
REVENUES
Hebert Grant Funds 50,000 50,000 50,000
Save the Children Grant 0 0 0
Hancher Foundation Grant 0 0 0
Memorials & Contributions 0 503 0
Donations 0 618 0
Interest Income 0 3,200 4,000
Miscellaneous Revenue 25,000 195 25,000
TOTAL REVENUES 75,000 54,516 79,000
EXPENDITURES
Materials & Supplies 67,000 28,972 77,000
Contractual Services 8,000 1,485 2,000
Capital Outlay 0 0 0
TOTAL EXPENDITURES 75,000 30,457 79,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 24,059 0
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2025-2026
154
ANNUAL BUDGET
SUMMARY
Library Special Fund
Library
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 13,000 1,942 0
6300 Contractual Services 6,000 0 0
6700 Capital Outlay 0 0 0
Total $19,000 $1,942 $0
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
155
ANNUAL BUDGET
FUND:Library Special Fund
DEPARTMENT:Library - 21-55-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
MATERIALS & SUPPLIES
Books & Publications 6212 $6,000 $377 $0
Miscellaneous Supplies 6220 1,000 0 0
Special Program Supplies 6243 4,000 1,565 0
Supplies/Minor Tools & Equipment 6265 2,000 0 0
Total 13,000 1,942 0
CONTRACTUAL SERVICES
Contractual Services 6393 6,000 0 0
Total 6,000 0 0
TOTALS $19,000 $1,942 $0
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
156
ANNUAL BUDGET
SUMMARY
Library Special Fund
Hebert Grant
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 48,000 27,030 77,000
6300 Contractual Services 2,000 1,485 2,000
6700 Capital Outlay 0 0 0
Total $50,000 $28,515 $79,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
157
ANNUAL BUDGET
FUND:Library Special Fund
DEPARTMENT:Hebert Grant - 21-55-01
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
MATERIALS & SUPPLIES
Books & Publications 6212 $30,000 $21,007 $44,884
Special Program Supplies 6243 12,000 5,647 19,058
Supplies/Minor Tools & Equipment 6265 6,000 376 13,058
Total 48,000 27,030 77,000
CONTRACTUAL SERVICES
Contractual Services 6393 0 0 0
Special Programs 6400 2,000 1,485 2,000
Total 2,000 1,485 2,000
CAPITAL OUTLAY
Furniture, Fixtures, Office Equip.6743 0 0 0
Total 0 0 0
TOTALS $50,000 $28,515 $79,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
158
ANNUAL BUDGET
SUMMARY
Library Special Fund
State Grant Funds
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 6,000 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 0 0 0
Total $6,000 $0 $0
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
159
ANNUAL BUDGET
FUND:Library Special Fund
DEPARTMENT:State Grant Funds - 21-55-03
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
MATERIALS & SUPPLIES
Books & Publications 6212 $1,000 $0 $0
Supplies/Minor Tools & Equipment 6265 5,000 0 0
Total 6,000 0 0
TOTALS $6,000 $0 $0
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
160
ANNUAL BUDGET
COURT TECHNOLOGY FUND
CITY OF NEDERLAND
161
162
ANNUAL BUDGET
COURT TECHNOLOGY FUND
CITY OF NEDERLAND
The Court Technology Fund allocates money, via fines, to finance the purchase of
technological enhancements for municipal court.
163
ANNUAL BUDGET
Court Technology Fund
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2024-2025 Of June 2025 2025-2026
REVENUES
Court Technology Revenue 6,000 5,940 7,000
Interest Income 0 127 0
TOTAL REVENUES 6,000 6,067 7,000
EXPENDITURES
Contractual Services 10,500 0 7,000
TOTAL EXPENDITURES 10,500 0 7,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (4,500)6,067 0
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2025-2026
164
ANNUAL BUDGET
SUMMARY
Court Technology Fund
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 10,500 0 7,000
6700 Capital Outlay 0 0 0
Total $10,500 $0 $7,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
165
ANNUAL BUDGET
FUND:Court Technology
DEPARTMENT:Court Technology -22-00-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
CONTRACTUAL SERVICES
Computer System 6315 $10,500 $0 $7,000
Total 10,500 0 7,000
TOTALS $10,500 $0 $7,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
166
ANNUAL BUDGET
HOTEL/MOTEL FUND
CITY OF NEDERLAND
167
168
ANNUAL BUDGET
CITY OF NEDERLAND
HOTEL/MOTEL FUND
The Hotel/Motel Fund is used to appropriate restricted revenues associated with Hotel
Occupancy Taxes. Payment of these funds is restricted to promotion of the City.
169
ANNUAL BUDGET
HOTEL/MOTEL FUND
Budget Actual As Proposed
2024-2025 Of June 2025 2025-2026
REVENUES
Hotel Occupancy Taxes 60,000 96,326 90,000
Interest Income 2,000 2,889 3,000
TOTAL REVENUES 62,000 99,215 93,000
EXPENDITURES
Contractual Services 62,800 73,711 93,000
Capital Outlay 0 45,900 0
TOTAL EXPENDITURES 62,800 119,611 93,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES (800) (20,396) 0
CITY OF NEDERLAND
SCHEDULE OF REVENUES & APPROPRIATIONS
BUDGET FISCAL YEAR 2025-2026
170
ANNUAL BUDGET
SUMMARY
Hotel/Motel Fund
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 62,800 73,711 93,000
6700 Capital Outlay 0 45,900 0
Total $62,800 $119,611 $93,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
171
ANNUAL BUDGET
FUND:Hotel/Motel Fund
DEPARTMENT:Hotel/Motel -23-00-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
CONTRACTUAL SERVICES
Telephone 6331 $800 $584 $1,000
Insurance-General 6341 8,000 7,399 10,000
Electricity 6348 6,000 3,772 6,000
Payment to Chamber & Historical Soc. 6389 48,000 61,956 72,000
Contractual Services 6393 0 0 4,000
Total 62,800 73,711 93,000
CAPITAL OUTLAY
Bldgs, Fixtures & Grounds 6720 0 45,900 0
Total 0 45,900 0
TOTALS $62,800 $119,611 $93,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
172
ANNUAL BUDGET
FIRE DEPARTMENT
SPECIAL FUND
CITY OF NEDERLAND
173
174
ANNUAL BUDGET
CITY OF NEDERLAND
Accounts for donations to the Fire Department for special projects, rescue team equipment
and training, as well as public safety grants.
FIRE DEPARTMENT SPECIAL FUND
175
ANNUAL BUDGET
FIRE DEPARTMENT SPECIAL FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2024-2025 Of June 2025 2025-2026
REVENUES
State Grant Funds 0 1,567 0
Rescue Team Donations 15,000 15,000 15,000
Donations 10,000 18,555 10,000
Interest Income 0 1,256 0
TOTAL REVENUES 25,000 36,378 25,000
EXPENDITURES
Materials & Supplies 13,000 9,313 13,000
Contractual Services 12,000 8,769 12,000
Capital Outlay 0 10,671 15,000
TOTAL EXPENDITURES 25,000 28,753 40,000
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 0 7,625 (15,000)
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2025-2026
176
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 5,000 4,047 5,000
6300 Contractual Services 0 0 0
6700 Capital Outlay 0 10,671 0
Total $5,000 $14,718 $5,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
177
ANNUAL BUDGET
FUND:Fire Dept. Special Fund
DEPARTMENT:Fire - 24-22-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $5,000 $4,047 $5,000
Total 5,000 4,047 5,000
CAPITAL OUTLAY
Miscellaneous Equipment 6744 0 10,671 0
Total 0 10,671 0
TOTALS $5,000 $14,718 $5,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
178
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire - TCLEOSE
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 5,000 2,369 5,000
6700 Capital Outlay 0 0 0
Total $5,000 $2,369 $5,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
179
ANNUAL BUDGET
FUND:Fire Dept. Special Fund
DEPARTMENT:Fire - TCLEOSE 24-22-05
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
CONTRACTUAL SERVICES
Training & Travel 6333 $5,000 $2,369 $5,000
Total 5,000 2,369 5,000
TOTALS $5,000 $2,369 $5,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
180
ANNUAL BUDGET
SUMMARY
Fire Dept. Special Fund
Fire - Rescue Team
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 8,000 5,266 8,000
6300 Contractual Services 7,000 6,400 7,000
6700 Capital Outlay 0 0 15,000
Total $15,000 $11,666 $30,000
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
181
ANNUAL BUDGET
FUND:Fire Dept. Special Fund
DEPARTMENT:Fire - Rescue Team 24-22-06
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 $8,000 $5,266 $8,000
Total 8,000 5,266 8,000
CONTRACTUAL SERVICES
Training & Travel 6333 7,000 6,400 7,000
Total 7,000 6,400 7,000
Capital Outlay
Miscellaneous Equipment 6744 0 0 15,000
Total 0 0 15,000
TOTALS $15,000 $11,666 $30,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
182
ANNUAL BUDGET
MCML DISPATCH FUND
CITY OF NEDERLAND
183
184
ANNUAL BUDGET
CITY OF NEDERLAND
MID COUNTY MUNICIPAL LEAGUE
CENTRAL DISPATCH & INFORMATION TECHNOLOGY
The Mid County Municipal League Central Dispatch is responsible for the dispatch of Fire,
Police, and other emergency responders for the cities of Nederland, Groves, and Port
Neches. This department is under the direction of the Chief of Police. Funding is provided
by yearly contributions from the three municipalities based upon their respective
populations. In fiscal year 2008-2009, the MCML entered into a cost-sharing proposal for
information technology services. This department provides technology support for the
cities of Nederland, Groves, and Port Neches.
185
ANNUAL BUDGET
MID-COUNTY MUNICIPAL LEAGUE
CENTRAL DISPATCH FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
FISCAL YEAR 2025-2026
Budget Actual As Proposed
2024-2025 Of June 2025 2025-2026
REVENUES
City of Groves 631,309 480,529 696,874
City of Port Neches 554,322 421,434 604,542
City of Nederland 666,106 507,240 735,424
Interest Income 0 21,532 30,000
TOTAL REVENUES 1,851,737 1,430,735 2,066,840
EXPENDITURES
Personnel Services 1,394,717 970,374 1,540,985
Materials & Supplies 14,550 8,449 12,300
Contractual Services 442,470 364,634 513,555
Capital Outlay 0 0 0
TOTAL EXPENDITURES 1,851,737 1,343,457 2,066,840
EXCESS (DEFICIT) OF REVENUES
OVER EXPENSES 0 87,278 0
CITY OF NEDERLAND
186
ANNUAL BUDGET
SUMMARY
MCML
Information Technology
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $324,534 $230,716 $347,245
6200 Materials & Supplies 7,000 6,332 7,000
6300 Contractual Services 361,170 281,076 418,300
6700 Capital Outlay 0 0 0
Total $692,704 $518,124 $772,545
Schedule of Personnel Number of Number of
Pay Grade Positions
Information Technology Director 122 1
IT Specialist 112 1
Desktop Support Assistant 107 1
Total 3
CITY OF NEDERLAND
187
ANNUAL BUDGET
FUND:MCML Central Dispatch
DEPARTMENT:Information Technology 70-17-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $240,084 $172,682 $246,488
Overtime 6111 2,000 602 2,000
Longevity 6113 1,248 920 1,392
Extra Help 6115 0 0 0
Group Insurance 6121 43,923 29,457 51,786
TMRS 6124 18,237 13,842 26,025
Social Security 6126 18,615 12,838 19,116
Worker's Compensation 6128 427 375 438
Total 324,534 230,716 347,245
MATERIALS & SUPPLIES
Supplies/Minor Tools & Equipment 6265 7,000 6,332 7,000
Total 7,000 6,332 7,000
CONTRACTUAL SERVICES
Computer System 6315 289,157 184,000 300,000
Telephone 6331 6,000 5,985 7,500
Training & Travel 6333 13,000 5,052 15,000
Insurance-General 6341 500 47,981 48,500
Insurance Motor Equipment 6343 950 1,206 1,000
Electricity 6348 3,500 1,539 3,000
Vehicle & Equipment R & M 6355 2,500 81 2,500
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
188
ANNUAL BUDGET
FUND:MCML Central Dispatch
DEPARTMENT:Information Technology 70-17-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
FISCAL YEAR 2025-2026
CONTRACTUAL SERVICES
Dues & Memberships 6377 800 366 800
Contractual Services 6393 44,763 34,866 40,000
Total 361,170 281,076 418,300
CAPITAL OUTLAY
Miscellaneous Equipment 6744 0 0 0
Total 0 0 0
TOTALS $692,704 $518,124 $772,545
CITY OF NEDERLAND
189
ANNUAL BUDGET
SUMMARY
MCML
Central Dispatch
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $1,070,183 $739,658 $1,193,740
6200 Materials & Supplies 7,550 2,117 5,300
6300 Contractual Services 81,300 83,558 95,255
6700 Capital Outlay 0 0 0
Total $1,159,033 $825,333 $1,294,295
Schedule of Personnel Number of Number of
Pay Grade Positions
Telecommunications Supervisor 115 1
Telecommunications Dispatcher 108 12
Total 13
CITY OF NEDERLAND
190
ANNUAL BUDGET
FUND:MCML Central Dispatch
DEPARTMENT:Central Dispatch - 70-21-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
PERSONNEL SERVICES
Salaries & Wages 6110 $726,695 $481,880 $798,749
Overtime 6111 70,000 80,184 70,000
Longevity 6113 4,128 2,804 4,176
Educational Certification 6116 8,700 5,985 13,200
Group Insurance 6121 135,008 80,292 146,664
TMRS 6124 62,881 45,269 92,290
Social Security 6126 61,970 42,541 67,789
Worker's Compensation 6128 801 703 872
Total 1,070,183 739,658 1,193,740
MATERIALS & SUPPLIES
General Office Supplies 6210 5,500 1,992 3,500
Miscellaneous Supplies 6220 1,000 125 1,000
Foods 6236 500 0 500
Supplies/Minor Tools & Equipment 6265 550 0 300
Total 7,550 2,117 5,300
CONTRACTUAL SERVICES
Computer System 6315 1,500 9,008 2,000
Telephone 6331 5,000 2,229 5,000
Training & Travel 6333 2,500 337 2,500
Insurance-General 6341 18,000 6,779 10,000
Electricity 6348 5,000 2,027 4,000
Bldg/Structure Improvements 6350 500 0 500
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
191
ANNUAL BUDGET
FUND:MCML Central Dispatch
DEPARTMENT:Central Dispatch - 70-21-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
FISCAL YEAR 2025-2026
CONTRACTUAL SERVICES
Fixed Plant & Equipment R & M 6351 900 560 2,155
Vehicle & Equipment R & M 6355 4,000 362 4,000
Rental Equipment 6366 23,800 4,586 52,000
Janitorial Services 6380 1,100 720 1,100
Contractual Services 6393 14,000 56,950 12,000
Contingency 6406 5,000 0 0
Total 81,300 83,558 95,255
TOTALS $1,159,033 $825,333 $1,294,295
CITY OF NEDERLAND
192
ANNUAL BUDGET
DEBT SERVICE FUND
CITY OF NEDERLAND
193
194
ANNUAL BUDGET
CITY OF NEDERLAND
DEBT SERVICE FUND
The Debt Service Fund is established by ordinances authorizing the issuance of bonds and
providing for the payment of bond principal and interest as they come due. An ad valorem
(property) tax rate and tax levy is required to be computed and levied which will be
sufficient to produce the money to satisfy annual debt service requirements. In addition,
some debt issues are funded by Water & Sewer revenues.
195
ANNUAL BUDGET
DEBT SERVICE FUND
SCHEDULE OF REVENUES & APPROPRIATIONS
Budget Actual As Proposed
2024-2025 Of June 2025 2025-2026
REVENUES
Current Taxes 1,920,125 1,825,643 2,278,687
Delinquent Taxes 10,000 11,004 20,000
Taxes Penalty & Interest 25,000 19,345 25,000
Interest Income 6,000 7,285 9,000
Transfer In 1,522,400 1,522,400 967,238
TOTAL REVENUES 3,483,525 3,385,677 3,299,925
EXPENDITURES
Interest 1,077,983 481,269 1,021,925
Principal 2,325,000 0 2,275,000
Agent's Fees 3,000 1,200 3,000
TOTAL EXPENDITURES 3,405,983 482,469 3,299,925
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 77,542 2,903,208 0
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2025-2026
196
ANNUAL BUDGET
SUMMARY
Debt Service Fund
CATEGORY BUDGET ACTUAL AS PROPOSED
2024-2025 Of June 2025 2025-2026
6100 Personnel Services $0 $0 $0
6200 Materials & Supplies 0 0 0
6300 Contractual Services 0 0 0
6700 Capital Outlay 0 0 0
6800 Debt Service 3,405,983 482,469 3,299,925
Total $3,405,983 $482,469 $3,299,925
Schedule of Personnel Number of Number of
Pay Grade Positions
N/A
CITY OF NEDERLAND
197
ANNUAL BUDGET
FUND:Debt Service Fund
DEPARTMENT:Debt Service - 40-70-00
BUDGET ACTUAL AS PROPOSED
CATEGORY CODE 2024-2025 Of June 2025 2025-2026
DEBT SERVICE
Interest 6800 $1,077,983 $481,269 $1,021,925
Principal 6801 2,325,000 0 2,275,000
Agent's Fees 6802 3,000 1,200 3,000
Total 3,405,983 482,469 3,299,925
TOTALS $3,405,983 $482,469 $3,299,925
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
198
ANNUAL BUDGET
SUPPLEMENTAL INFORMATION
CITY OF NEDERLAND
199
200
ANNUAL BUDGET
DEBT SCHEDULES
CITY OF NEDERLAND
201
202
ORIGINAL PRIOR BALANCE FY 2026 BALANCE
ISSUE/SERIES MATURITY ISSUE MATURITY 10/1/2025 PRINCIPAL 9/30/2026
Tax & Revenue COs 2013 2033 2,600,000 1,310,000 1,290,000 140,000 1,150,000
Tax & Revenue COs 2017 2027 4,975,000 3,640,000 1,335,000 655,000 680,000
Tax & Revenue COs 2018 2038 9,695,000 2,665,000 7,030,000 440,000 6,590,000
Gen. Oblig. Ref. Bonds 2020 2031 2,410,000 910,000 1,500,000 215,000 1,285,000
Comb Tax & Revenue COs 2021 2036 4,170,000 895,000 3,275,000 260,000 3,015,000
Comb Tax & Revenue COs 2023 2038 4,540,000 610,000 3,930,000 305,000 3,625,000
Comb Tax & Revenue COs 2024 2044 7,875,000 240,000 7,635,000 260,000 7,375,000
TOTALS $36,265,000 $10,270,000 $25,995,000 $2,275,000 $23,720,000
SCHEDULE OF DEBT REQUIREMENTS TO MATURITY
FY OUTSTANDING PRINCIPAL INTEREST TOTAL
2026 25,995,000 2,275,000 1,021,925 3,296,925
2027 23,720,000 2,355,000 923,125 3,278,125
2028 21,365,000 1,735,000 832,275 2,567,275
2029 19,630,000 1,785,000 765,775 2,550,775
2030 17,845,000 1,845,000 690,188 2,535,188
2031 16,000,000 1,910,000 610,825 2,520,825
2032 14,090,000 1,670,000 534,700 2,204,700
2033 12,420,000 1,720,000 472,031 2,192,031
2034 10,700,000 1,570,000 407,000 1,977,000
2035 9,130,000 1,615,000 351,650 1,966,650
2036 7,515,000 1,655,000 293,500 1,948,500
2037 5,860,000 1,365,000 233,950 1,598,950
2038 4,495,000 1,405,000 179,525 1,584,525
2039 3,090,000 465,000 123,600 588,600
2040 2,625,000 485,000 105,000 590,000
2041 2,140,000 505,000 85,600 590,600
2042 1,635,000 525,000 65,400 590,400
2043 1,110,000 545,000 44,400 589,400
2044 565,000 565,000 22,600 587,600
TOTAL $25,995,000 $7,763,069 $33,758,069
ANNUAL BUDGET
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2025-2026
SUMMARY OF TOTAL BONDED INDEBTEDNESS
CITY OF NEDERLAND
203
CITY OF NEDERLAND
CHRONOLOGICAL STATEMENT OF DEBT REQUIREMENTS
ISSUE SERIES PRINCIPAL INTEREST TOTAL
3/1/2026
Tax & Revenue Certificates of Oblig. 2013 0.00 27,512.50 27,512.50
Tax & Revenue Certificates of Oblig. 2017 0.00 26,700.00 26,700.00
Tax & Revenue Certificates of Oblig. 2018 0.00 118,618.75 118,618.75
General Obligation Refunding Bonds 2020 0.00 37,500.00 37,500.00
Combination Tax & Revenue Cert of Oblig 2021 0.00 37,331.25 37,331.25
Combination Tax & Revenue Cert of Oblig 2023 0.00 98,250.00 98,250.00
Combination Tax & Revenue Cert of Oblig 2024 0.00 165,050.00 165,050.00
0.00 510,962.50 510,962.50
9/1/2026
Tax & Revenue Certificates of Oblig. 2013 140,000.00 27,512.50 167,512.50
Tax & Revenue Certificates of Oblig. 2017 655,000.00 26,700.00 681,700.00
Tax & Revenue Certificates of Oblig. 2018 440,000.00 118,618.75 558,618.75
General Obligation Refunding Bonds 2020 215,000.00 37,500.00 252,500.00
Combination Tax & Revenue Cert of Oblig 2021 260,000.00 37,331.25 297,331.25
Combination Tax & Revenue Cert of Oblig 2023 305,000.00 98,250.00 403,250.00
Combination Tax & Revenue Cert of Oblig 2024 260,000.00 165,050.00 425,050.00
2,275,000.00 510,962.50 2,785,962.50
Total Debt Service Requirement $2,275,000.00 $1,021,925.00 $3,296,925.00
ANNUAL BUDGET
CITY OF NEDERLAND
BUDGET FISCAL YEAR 2025-2026
204
CITY OF NEDERLAND
RECAP OF REVENUE AND TAX OBLIGATION BONDS
AMOUNT
INTEREST INTEREST TOTAL OUTSTANDING
BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT
ANNUAL BUDGET
2025-26 2,275,000.00 510,962.50 510,962.50 3,296,925.00 23,720,000.00
2026-27 2,355,000.00 461,562.50 461,562.50 3,278,125.00 21,365,000.00
2027-28 1,735,000.00 416,137.50 416,137.50 2,567,275.00 19,630,000.00
2028-29 1,785,000.00 382,887.50 382,887.50 2,550,775.00 17,845,000.00
2029-30 1,845,000.00 345,093.75 345,093.75 2,535,187.50 16,000,000.00
2030-31 1,910,000.00 305,412.50 305,412.50 2,520,825.00 14,090,000.00
2031-32 1,670,000.00 267,350.00 267,350.00 2,204,700.00 12,420,000.00
2032-33 1,720,000.00 236,015.63 236,015.63 2,192,031.26 10,700,000.00
2033-34 1,570,000.00 203,500.00 203,500.00 1,977,000.00 9,130,000.00
2034-35 1,615,000.00 175,825.00 175,825.00 1,966,650.00 7,515,000.00
2035-36 1,655,000.00 146,750.00 146,750.00 1,948,500.00 5,860,000.00
2036-37 1,365,000.00 116,975.00 116,975.00 1,598,950.00 4,495,000.00
2037-38 1,405,000.00 89,762.50 89,762.50 1,584,525.00 3,090,000.00
2038-39 465,000.00 61,800.00 61,800.00 588,600.00 2,625,000.00
2039-40 485,000.00 52,500.00 52,500.00 590,000.00 2,140,000.00
2040-41 505,000.00 42,800.00 42,800.00 590,600.00 1,635,000.00
2041-42 525,000.00 32,700.00 32,700.00 590,400.00 1,110,000.00
2042-43 545,000.00 22,200.00 22,200.00 589,400.00 565,000.00
2043-44 565,000.00 11,300.00 11,300.00 587,600.00 0.00
CITY OF NEDERLAND
205
CITY OF NEDERLAND
RECAP OF TAX OBLIGATION BONDS
AMOUNT
INTEREST INTEREST TOTAL OUTSTANDING
BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT
2025-26 1,620,000.00 354,843.75 354,843.75 2,329,687.50 15,845,000.00
2026-27 1,670,000.00 319,618.75 319,618.75 2,309,237.50 14,175,000.00
2027-28 1,015,000.00 286,718.75 286,718.75 1,588,437.50 13,160,000.00
2028-29 1,040,000.00 266,718.75 266,718.75 1,573,437.50 12,120,000.00
2029-30 1,075,000.00 242,700.00 242,700.00 1,560,400.00 11,045,000.00
2030-31 1,105,000.00 217,893.75 217,893.75 1,540,787.50 9,940,000.00
2031-32 1,135,000.00 195,406.25 195,406.25 1,525,812.50 8,805,000.00
2032-33 1,165,000.00 173,100.00 173,100.00 1,511,200.00 7,640,000.00
2033-34 1,000,000.00 149,950.00 149,950.00 1,299,900.00 6,640,000.00
2034-35 1,025,000.00 132,250.00 132,250.00 1,289,500.00 5,615,000.00
2035-36 1,045,000.00 113,500.00 113,500.00 1,272,000.00 4,570,000.00
2036-37 730,000.00 94,400.00 94,400.00 918,800.00 3,840,000.00
2037-38 750,000.00 78,300.00 78,300.00 906,600.00 3,090,000.00
2038-39 465,000.00 61,800.00 61,800.00 588,600.00 2,625,000.00
2039-40 485,000.00 52,500.00 52,500.00 590,000.00 2,140,000.00
2040-41 505,000.00 42,800.00 42,800.00 590,600.00 1,635,000.00
2041-42 525,000.00 32,700.00 32,700.00 590,400.00 1,110,000.00
2042-43 545,000.00 22,200.00 22,200.00 589,400.00 565,000.00
2043-44 565,000.00 11,300.00 11,300.00 587,600.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
206
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2025-26 140,000.00 27,512.50 27,512.50 195,025.00 1,150,000.00
2026-27 145,000.00 24,712.50 24,712.50 194,425.00 1,005,000.00
2027-28 150,000.00 21,812.50 21,812.50 193,625.00 855,000.00
2028-29 155,000.00 18,625.00 18,625.00 192,250.00 700,000.00
2029-30 165,000.00 15,331.25 15,331.25 195,662.50 535,000.00
2030-31 170,000.00 11,825.00 11,825.00 193,650.00 365,000.00
2031-32 180,000.00 8,212.50 8,212.50 196,425.00 185,000.00
2032-33 185,000.00 4,162.50 4,162.50 193,325.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
TAX & REVENUE CERTIFICATES OF OBLIGATION
SERIES 2013
CITY OF NEDERLAND
207
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
ANNUAL BUDGET
CITY OF NEDERLAND
TAX & REVENUE CERTIFICATES OF OBLIGATION
SERIES 2017
2025-26 655,000.00 26,700.00 26,700.00 708,400.00 680,000.00
2026-27 680,000.00 13,600.00 13,600.00 707,200.00 0.00
CITY OF NEDERLAND
208
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2025-26 260,000.00 37,331.25 37,331.25 334,662.50 3,015,000.00
2026-27 270,000.00 32,131.25 32,131.25 334,262.50 2,745,000.00
2027-28 275,000.00 30,106.25 30,106.25 335,212.50 2,470,000.00
2028-29 280,000.00 28,043.75 28,043.75 336,087.50 2,190,000.00
2029-30 290,000.00 22,443.75 22,443.75 334,887.50 1,900,000.00
2030-31 300,000.00 16,643.75 16,643.75 333,287.50 1,600,000.00
2031-32 310,000.00 13,643.75 13,643.75 337,287.50 1,290,000.00
2032-33 315,000.00 11,512.50 11,512.50 338,025.00 975,000.00
2033-34 320,000.00 9,150.00 9,150.00 338,300.00 655,000.00
2034-35 325,000.00 6,550.00 6,550.00 338,100.00 330,000.00
2035-36 330,000.00 3,300.00 3,300.00 336,600.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
COMBINATION TAX AND REVENUE CERTIFICATES OF OBLIGATION
SERIES 2021
CITY OF NEDERLAND
209
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2025-26 305,000.00 98,250.00 98,250.00 501,500.00 3,625,000.00
2026-27 305,000.00 90,625.00 90,625.00 486,250.00 3,320,000.00
2027-28 305,000.00 83,000.00 83,000.00 471,000.00 3,015,000.00
2028-29 305,000.00 75,375.00 75,375.00 455,750.00 2,710,000.00
2029-30 305,000.00 67,750.00 67,750.00 440,500.00 2,405,000.00
2030-31 305,000.00 60,125.00 60,125.00 425,250.00 2,100,000.00
2031-32 300,000.00 52,500.00 52,500.00 405,000.00 1,800,000.00
2032-33 300,000.00 45,000.00 45,000.00 390,000.00 1,500,000.00
2033-34 300,000.00 37,500.00 37,500.00 375,000.00 1,200,000.00
2034-35 300,000.00 30,000.00 30,000.00 360,000.00 900,000.00
2035-36 300,000.00 22,500.00 22,500.00 345,000.00 600,000.00
2036-37 300,000.00 15,000.00 15,000.00 330,000.00 300,000.00
2037-38 300,000.00 7,500.00 7,500.00 315,000.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
COMBINATION TAX AND REVENUE CERTIFICATES OF OBLIGATION
SERIES 2023
CITY OF NEDERLAND
210
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2025-26 260,000.00 165,050.00 165,050.00 590,100.00 7,375,000.00
2026-27 270,000.00 158,550.00 158,550.00 587,100.00 7,105,000.00
2027-28 285,000.00 151,800.00 151,800.00 588,600.00 6,820,000.00
2028-29 300,000.00 144,675.00 144,675.00 589,350.00 6,520,000.00
2029-30 315,000.00 137,175.00 137,175.00 589,350.00 6,205,000.00
2030-31 330,000.00 129,300.00 129,300.00 588,600.00 5,875,000.00
2031-32 345,000.00 121,050.00 121,050.00 587,100.00 5,530,000.00
2032-33 365,000.00 112,425.00 112,425.00 589,850.00 5,165,000.00
2033-34 380,000.00 103,300.00 103,300.00 586,600.00 4,785,000.00
2034-35 400,000.00 95,700.00 95,700.00 591,400.00 4,385,000.00
2035-36 415,000.00 87,700.00 87,700.00 590,400.00 3,970,000.00
2036-37 430,000.00 79,400.00 79,400.00 588,800.00 3,540,000.00
2037-38 450,000.00 70,800.00 70,800.00 591,600.00 3,090,000.00
2038-39 465,000.00 61,800.00 61,800.00 588,600.00 2,625,000.00
2039-40 485,000.00 52,500.00 52,500.00 590,000.00 2,140,000.00
2040-41 505,000.00 42,800.00 42,800.00 590,600.00 1,635,000.00
2041-42 525,000.00 32,700.00 32,700.00 590,400.00 1,110,000.00
2042-43 545,000.00 22,200.00 22,200.00 589,400.00 565,000.00
2043-44 565,000.00 11,300.00 11,300.00 587,600.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
COMBINATION TAX AND REVENUE CERTIFICATES OF OBLIGATION
SERIES 2024
CITY OF NEDERLAND
211
CITY OF NEDERLAND
RECAP OF WATER & SEWER REVENUE BONDS
AMOUNT
INTEREST INTEREST TOTAL OUTSTANDING
BUDGET PRINCIPAL 1ST PMT 2ND PMT DUE AFTER PAYMENT
2025-26 655,000.00 156,118.75 156,118.75 967,237.50 7,875,000.00
2026-27 685,000.00 141,943.75 141,943.75 968,887.50 7,190,000.00
2027-28 720,000.00 129,418.75 129,418.75 978,837.50 6,470,000.00
2028-29 745,000.00 116,168.75 116,168.75 977,337.50 5,725,000.00
2029-30 770,000.00 102,393.75 102,393.75 974,787.50 4,955,000.00
2030-31 805,000.00 87,518.75 87,518.75 980,037.50 4,150,000.00
2031-32 535,000.00 71,943.75 71,943.75 678,887.50 3,615,000.00
2032-33 555,000.00 62,915.63 62,915.63 680,831.26 3,060,000.00
2033-34 570,000.00 53,550.00 53,550.00 677,100.00 2,490,000.00
2034-35 590,000.00 43,575.00 43,575.00 677,150.00 1,900,000.00
2035-36 610,000.00 33,250.00 33,250.00 676,500.00 1,290,000.00
2036-37 635,000.00 22,575.00 22,575.00 680,150.00 655,000.00
2037-38 655,000.00 11,462.50 11,462.50 677,925.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
212
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2025-26 440,000.00 118,618.75 118,618.75 677,237.50 6,590,000.00
2026-27 460,000.00 109,818.75 109,818.75 679,637.50 6,130,000.00
2027-28 475,000.00 102,918.75 102,918.75 680,837.50 5,655,000.00
2028-29 485,000.00 95,793.75 95,793.75 676,587.50 5,170,000.00
2029-30 500,000.00 88,518.75 88,518.75 677,037.50 4,670,000.00
2030-31 520,000.00 80,393.75 80,393.75 680,787.50 4,150,000.00
2031-32 535,000.00 71,943.75 71,943.75 678,887.50 3,615,000.00
2032-33 555,000.00 62,915.63 62,915.63 680,831.26 3,060,000.00
2033-34 570,000.00 53,550.00 53,550.00 677,100.00 2,490,000.00
2034-35 590,000.00 43,575.00 43,575.00 677,150.00 1,900,000.00
2035-36 610,000.00 33,250.00 33,250.00 676,500.00 1,290,000.00
2036-37 635,000.00 22,575.00 22,575.00 680,150.00 655,000.00
2037-38 655,000.00 11,462.50 11,462.50 677,925.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
TAX & REVENUE CERTIFICATES OF OBLIGATION
SERIES 2018
CITY OF NEDERLAND
213
AMOUNT
PRINCIPAL INTEREST INTEREST TOTAL OUTSTANDING
BUDGET SEPTEMBER 1 MARCH 1 SEPTEMBER 1 DUE AFTER PAYMENT
2025-26 215,000.00 37,500.00 37,500.00 290,000.00 1,285,000.00
2026-27 225,000.00 32,125.00 32,125.00 289,250.00 1,060,000.00
2027-28 245,000.00 26,500.00 26,500.00 298,000.00 815,000.00
2028-29 260,000.00 20,375.00 20,375.00 300,750.00 555,000.00
2029-30 270,000.00 13,875.00 13,875.00 297,750.00 285,000.00
2030-31 285,000.00 7,125.00 7,125.00 299,250.00 0.00
ANNUAL BUDGET
CITY OF NEDERLAND
GENERAL OBLIGATION REFUNDING
SERIES 2020
CITY OF NEDERLAND
214
ANNUAL BUDGET
SUMMARY OF CAPITAL
EXPENDITURES
CITY OF NEDERLAND
215
216
ANNUAL BUDGET
ACCOUNT
FUND/DEPARTMENT DESCRIPTION NUMBER AMOUNT
General Fund:
Street Department Street Improvements 6730 $275,000
Parks Department Doornbos Parking/Driveway 6720 $100,000
Parks Department Cropo Leblanc Park slab, shade, tables 6720 $37,000
Street Improvement Fund Street Improvements 6730 $1,100,000
Equipment Replacement Fund-General:
Police Department Ford Trucks (2) for detectives 6742 $115,000
Streets Department Drum Roller 6744 $50,000
Equipment Replacement Fund - Water & Sewer
Water Treatment Plant Supervisor truck 6742 $65,000
Wastewater Treatment Plant Dump Truck (sludge haul)6742 $200,000
Utility Billing Meter Reader Truck 6742 $40,000
Water/Sewer Distribution Mini excavator and trailer 6744 $66,000
Equipment Replacement Fund - Solid Waste
Solid Waste Trash Truck 6742 $330,000
Solid Waste Welding Machine 6744 $10,000
Fire Department Special Fund
Rescue Team SCBA Escape packs 6744 $15,000
TOTAL CAPITAL OUTLAY FOR FISCAL YEAR 2025-2026 $2,403,000
CITY OF NEDERLAND
FISCAL YEAR 2025-2026
BY FUND AND DEPARTMENT
CAPITAL OUTLAY
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CITY OF NEDERLAND
218
ANNUAL BUDGET
GLOSSARY OF TERMS
CITY OF NEDERLAND
219
220
ANNUAL BUDGET
CITY OF NEDERLAND
APPROPRIATION: An authorization made by the City Council which permits officials to incur obligations
against and to make expenditures of governmental resources. Appropriations are usually made for fixed
amounts and are typically granted for a one year period.
ASSESSED VALUATION: The estimated value placed upon real and personal property by the Chief
Appraiser of the Appraisal District as the basis for levying property taxes.
ASSETS: Property owned by the City for which a monetary value has been established.
BASIS OF ACCOUNTING: The basis of accounting is accrual for all Enterprise Funds. The modified
accrual basis is used for the General Fund and Special Revenue Funds.
BOND: A certificate of debt issued by an entity, guaranteeing payment of the original investment, plus interest,
by a specified future date. Bonds are typically used for long-term debt to pay for specific capital expenditures.
BUDGET: An annual plan of financial operation embodying an estimate of proposed expenditures and the
estimated means of financing them. The approved budget is authorized by ordinance and thus specifies the
legal spending limits for the fiscal year.
CAPITAL OUTLAY: Expenditures for the acquisition of fixed assets which by definition have a useful life of
more than one year. Included in this category is the cost of land, buildings, permanent improvements,
machinery, large tools, rolling and stationary equipment.
CONTINGENCY: A budgetary reserve set aside for emergencies or unforeseen expenditures.
ENTERPRISE FUNDS: Funds used to account for the acquisition, operation and maintenance of
governmental facilities and services which are entirely or predominately self-supported by user charges. The
funds are operated in a manner similar to comparable private enterprises.
EXPENDITURE: The payment of cash on the transfer of property or services for the purpose of acquiring an
asset, service, or settling a loss.
EXPENSE: Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or
other charges.
FISCAL YEAR: The twelve month period beginning October 1st and ending the following September 30th.
FUND: A set of interrelated accounts which record revenues and expenditures associated with a specific
purpose.
221
ANNUAL BUDGET
CITY OF NEDERLAND
GENERAL OBLIGATION (G. O.) BONDS: Bonds that finance a variety of public projects such as streets,
buildings, and improvements; the repayment of these bonds is usually made from property taxes.
OPERATING BUDGET: The portion of the budget that pertains to daily operations that provide basic
governmental services. The operating budget contains appropriations for salaries and benefits, maintenance,
and contractual services.
RESOURCES: Total dollars available for appropriation including estimated revenues, fund transfers, and
beginning fund balances.
REVENUE: Generally refers to income received by the City from taxes, fees, grants, interest on investments,
and other related sources.
REVENUE BOND: A type of bond backed only by the revenues from a specific enterprise or project.
SALARIES AND BENEFITS: Costs related to compensating employees, including salaries, wages,
insurance, payroll taxes and retirement contributions.
SPECIAL REVENUE FUNDS: Funds which account for revenues from revenue sources which by law are
designated to finance particular functions or activities of government and which, therefore, cannot be diverted
to other uses.
OPERATING EXPENSES: Operational expenses related to cost of goods, maintenance agreements,
professional or technical services and other outside organizations.
TAX LEVY: The total amount to be raised by general property taxes for operating and debt service purposes.
TAX RATE: the amount of tax levied for each $100 of assessed valuations.
222
ANNUAL BUDGET
OBJECT CLASSIFICATIONS
CITY OF NEDERLAND
223
224
ANNUAL BUDGET
CITY OF NEDERLAND
OBJECT CLASSIFICATION
OBJECT
NUMBER DESCRIPTION
PERSONNEL COST
6110 SALARIES
Regular full time and part-time employees
6111 OVERTIME
Payment for time worked in excess of 40 hours/week and holidays
6113 LONGEVITY
Benefit based on the number of years of service
6115 EXTRA HELP
Temporary part-time positions
6116 EDUCATIONAL CERTIFICATION
Incentive pay for advanced skill and state license
6121 GROUP INSURANCE
Insurance benefit paid by the City
6124 TMRS
City's contribution to the Employees' pension plan
6126 SOCIAL SECURITY
City's contribution to FICA
6128 WORKER'S COMPENSATION
City's contribution to Worker's Comp. Insurance System
MATERIALS AND SUPPLIES
6210 GENERAL OFFICE SUPPLIES
Account used for cost of office supplies, copy supplies, minor computer parts, and data
processing supplies
6212 BOOKS & PUBLICATIONS
Account used for purchase of books
6220 MISCELLANEOUS SUPPLIES
Account used for supplies such as medical, janitorial, animal shelter, election, laundry, etc.
6222 MOTOR VEHICLE FUEL
Account used for cost of gasoline, diesel, etc.
6231 WEARING APPAREL
Account used for cost of uniforms, raincoats, gas masks, etc.
6236 FOODS
Account used for cost of food, coffee, etc.
6240 SIGNS, SIGNALS & MARKERS
Account used for cost of traffic signs, signal system, etc.
225
ANNUAL BUDGET
CITY OF NEDERLAND
6242 GARBAGE BAGS
Account used for cost of garbage bags
6243 SPECIAL PROGRAM SUPPLIES
Account used for cost of special program supplies such as Recreation Programs, Fire or
Police Programs, Summer Reading Program, Safety Program, Heritage Festival, Service
Awards, etc.
6246 STREET & BRIDGE SUPPLIES
Account used for cost of minor maintenance on streets & bridges
6247 WATER & SEWER MAINS
Account used to buy inventory supplies for water & sewer mains
6248 STORM SEWERS
Account used for cost to maintain existing storm sewers
6256 CHEMICALS & INSECTICIDES
Account used for chlorine, insect sprays, etc.
6258 MOTOR VEHICLE SUPPLIES
Account used for cost of minor vehicle parts, oil & grease, etc.
6264 GARBAGE CONTAINERS
Account used for cost of big bins for trash disposal
6265 SUPPLIES/MINOR TOOLS & EQUIPMENT
Account used for cost of minor maintenance supplies, electrical supplies, hoses, pumps, paint,
nails, welding supplies, etc.
6270 EQUIPMENT MAINTENANCE & REPAIR
Account used for cost of maintenance and repair of equipment
6274 SAFETY EQUIPMENT
Account used for cost of safety equipment
6275 WATER METER & BOXES
Account used for cost of, and repairs to, water meters & boxes
CONTRACTUAL SERVICES
6310 ENGINEERING
Account used for cost of outside professional engineering services rendered to the City
6311 AUDITING & ACCOUNTING
Account used for cost of outside professional services rendered to the City for year-end
auditing and special projects
6312 CONSULTANT SERVICES
Account used for cost of outside professional services rendered to the City for special projects
6313 LEGAL SERVICES
Account used for cost of outside professional services rendered to the City for legal advice
6314 MEDICAL SERVICES AND PRE-EMPLOYMENT
Account used for costs of pre-employment medical exams, drug screens, and routine
preventative medical costs
226
ANNUAL BUDGET
CITY OF NEDERLAND
6315 COMPUTER SYSTEM
Account used for costs of NT network; including remote connections and software
maintenance
6317 REIMBURSEMENT
Account used for pre-determined amount reimbursed to various departments & Council
members for expenses
6318 RECORDING FEES
Account used for cost of filing liens
6320 INSPECTION FEES
Account used for cost of outside professional services rendered to the City for inspection of
construction projects
6323 HEALTH INSPECTION FEES
Account used for cost of inspection services on water system
6324 LABORATORY TESTING
Account used for cost of testing soil and ground, water & sewer, and miscellaneous testing for
construction projects
6326 RETIREE INSURANCE
Account used for cost of providing insurance for retirees
6331 TELEPHONE
Account used for cost of local & long distance phone service
6332 POSTAGE & FREIGHT
Account used for cost of mailing & shipping
6333 TRAINING & TRAVEL
Account used for cost of schooling & training programs, and reimbursement of employee
expenses incurred while away from City on business
6337 ADVERTISING/PUBLICATION
Account used for cost of advertising & publishing legal notices
6338 PRINTING & BINDING
Account used for cost of printing the budget and forms
6341 INSURANCE GENERAL
Account used for cost of general liability, commercial auto, law enforcement insurance, etc.
6342 SURETY, FIDELITY BONDS
Account used for cost of bonding City Officials and Employees
6343 INSURANCE MOTOR EQUIPMENT
Account used for cost of bodily injury or property damage insurance on City owned or
operated vehicles
6347 UNEMPLOYMENT REIMBURSEMENT
Account used for cost of unemployment reimbursement to TEC
6348 ELECTRICITY
Account used for cost of electric bills incurred by the City
227
ANNUAL BUDGET
CITY OF NEDERLAND
6349 NATURAL GAS
Account used for cost of gas bills incurred by the City
6350 BLDG/STRUCTURE IMPROVEMENTS
Account used for cost of contractual repair & maintenance to City buildings
6351 FIXED PLANT & EQUIPMENT R & M
Account used for cost of contractual repair & maintenance of stationery equipment such as
pumps, compressors, etc.
6354 TRAFFIC LIGHTS
Account used for cost of signals
6355 VEHICLE & EQUIPMENT R & M
Account used for cost of contractual repair & maintenance of vehicles, office equipment,
radios, etc.
6357 STREET STRIPING
Account used for costs incurred in street striping
6359 STREETS / ALLEYS
Account used for cost of contractual repair & maintenance of streets and alleys
6363 SUBDIVISION REFUNDS
Account used to reimburse developers for cost of infrastructure
6365 STREET LIGHTS
Account used for cost of streetlights within the City
6366 RENTAL EQUIPMENT
Account used for rental cost of any equipment such as heavy equipment, copy machine,
postage machine, etc.
6368 UNIFORM RENTAL
Account used for cost of providing uniforms
6371 SENIOR CITIZEN CENTER
Account used to supplement the senior citizen program
6372 COURT COSTS, JURY FEES
Fees paid to jurors during court sessions & court costs
6373 JUDGEMENTS & DAMAGES
Account used for any costs incurred from lawsuits
6374 CITY JUDGE
Account used for fees paid to judges for court sessions
6377 DUES & MEMBERSHIPS
Account used for cost of annual association dues, etc.
6380 JANITORIAL SERVICES
Account used for cost of cleaning services
6384 PRISONER COST
Account used for costs incurred in housing prisoners
6389 PAYMENT TO CHAMBER & HISTORICAL SOCIETY
Account used for payments to the Chamber of Commerce and Nederland Historical Society
228
ANNUAL BUDGET
CITY OF NEDERLAND
6390 WASTE DISPOSAL
Account used for costs of solid waste disposal
6391 SUPPORT OF ANIMAL SHELTER
Account used for costs incurred by the animal shelter
6392 FEES FOR OFFICIATING
Account used for cost of officiating recreation programs
6393 CONTRACTUAL SERVICES
Account used for cost of miscellaneous contractual services
6397 GREEN WASTE DISPOSAL
Account used for cost of disposal of green waste
6400 SPECIAL PROGRAM CONTRACTUAL
Account used for contractual cost of special programs such as Recreation Programs, Fire or
Police Programs, Summer Reading Program, Heritage Festival, Safety Program, Service
Awards, etc.
6404 UNTREATED WATER
Account used for cost of untreated water from the Lower Neches Valley Authority (LNVA)
6406 CONTINGENCY
Funds for emergencies for unforeseen expenditures
CAPITAL OUTLAY
*** (TO BE CONSIDERED CAPITAL, THE ITEM MUST TOTAL $5,000 OR ABOVE)
6710 LAND IMPROVEMENTS
Account used for expenditures incurred in the acquisition of land, easements, and right-of-
way, and land improvements
6720 BLDGS, FIXTURES & GROUNDS
Account used for expenditures incurred in the acquisition, construction, or improvements of
buildings and grounds
6730 STREET IMPROVEMENTS
Account used for expenditures incurred in the construction and improvements of streets,
roadways and highways
6731 STORM SEWERS
Account used for expenditures incurred on storm sewers
6740 PLANT EQUIPMENT
Account used for cost of acquiring pumps, compressors, heating and cooling equipment, etc.
6742 MOTOR VEHICLES
Account used for cost of trucks, trailers, cars, etc.
6743 FURNITURE, FIXTURES, OFFICE EQUIPMENT
Account used for cost of desks, file cabinets, computers, etc.
6744 MISCELLANEOUS EQUIPMENT
Account used for cost of small equipment such as fire hoses, rods, volt meters, cameras,
mowers, jack hammers, drills, presses, power saws, etc.
229
ANNUAL BUDGET
CITY OF NEDERLAND
6745 HEAVY EQUIPMENT
Account used for cost of heavy equipment and machinery
6748 RECREATION EQUIPMENT
Account used for cost of recreation equipment such as swings, picnic tables, etc.
6749 FIRE HYDRANTS
Account used for cost of, and installation of, fire hydrants
6755 WATER DISTRIBUTION LINES
Account used for acquisition or installation of water transmission and distribution lines
6756 SEWER COLLECTION LINES
Account used for acquisition or installation of sewer transmission and distribution lines
6757 TANKS & TOWERS
Account used for the acquisition, construction or drilling of tanks and towers
6758 SEWER LIFT STATION
Account used for cost and construction of sewer lift stations and equipment
6760 WATER TAPS
Account used for installation of water taps to property owners for water usage
6761 SEWER TAPS
Account used for installation of sewer taps to property owners for sewer usage
230
ANNUAL BUDGET
PERSONNEL POSITIONS AND
WAGE SCALE
CITY OF NEDERLAND
231
232
ANNUAL BUDGET
List of Positions
Position Number of Pay Grade
City Manager 1 132
Director of Finance 1 127
Chief of Police 1 127
Public Works Director 1 127
Fire Chief/Fire Marshal 1 126
Human Resources Director 1 125
Information Technology Director 1 122
Chief Building Official 1 121
Director of Library Services 1 120
City Clerk 1 119
Parks & Recreation Director 1 117
Water Operations Supervisor 1 115
Treatment Plant Supervisor 2 115
Streets and Drainage Supervisor 1 115
Solid Waste/Animal Control Supervisor 1 115
Telecommunications Supervisor 1 115
Accountant 1 112
IT Specialist 1 112
Accounts Payable/Utility Billing Specialist 1 112
Human Resources Generalist 1 112
Assistant Building Official 1 111
Plant Operator 7 110
Heavy Equipment Operator 4 109
Equipment Mechanic 1 109
Inspector 1 109
Court Administrator 1 108
Code Enforcement Officer 1 108
Telecommunications Dispatcher 12 108
Payroll Technician 1 108
Animal Control Officer 1 107
Administrative Assistant 3 107
CITY OF NEDERLAND
233
ANNUAL BUDGET
List of Positions
Position Number of Pay Grade
Human Resources Assistant 1 107
Desktop Support Assistant 1 107
Recreation/Aquatic Assistant 1 107
Sanitation Driver 7 106
Maintenance Worker 12 106
Departmental Clerk 3 106
Meter Reader 2 106
Wastewater Operator Trainee 1 106
Library Assistant 3 105
Laborer 4 104
Assistant Police Chief 1 CB
Police Lieutenant 1 CB
Police Sergeant 6 CB
Police Officer 24 CB
Assistant Fire Chief 1 CB
Fire Captain 3 CB
Fire Fighter 14 CB
Total Positions Authorized 139
CITY OF NEDERLAND
234
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
100 25,625.60 26,374.40 27,996.80 29,702.40 31,470.40 33,342.40 34,944.00
Biweekly 985.60 1,014.40 1,076.80 1,142.40 1,210.40 1,282.40 1,344.00
Hourly 12.32 12.68 13.46 14.28 15.13 16.03 16.80
101 33,800.00 34,798.40 36,920.00 39,124.80 41,454.40 43,971.20 46,030.40
Biweekly 1,300.00 1,338.40 1,420.00 1,504.80 1,594.40 1,691.20 1,770.40
Hourly 16.25 16.73 17.75 18.81 19.93 21.14 22.13
102 35,484.80 36,566.40 38,771.20 41,080.00 43,513.60 46,113.60 48,380.80
Biweekly 1,364.80 1,406.40 1,491.20 1,580.00 1,673.60 1,773.60 1,860.80
Hourly 17.06 17.58 18.64 19.75 20.92 22.17 23.26
103 37,252.80 38,376.00 40,684.80 43,139.20 45,697.60 48,484.80 50,752.00
Biweekly 1,432.80 1,476.00 1,564.80 1,659.20 1,757.60 1,864.80 1,952.00
Hourly 17.91 18.45 19.56 20.74 21.97 23.31 24.40
104 39,166.40 40,331.20 42,744.00 45,323.20 48,006.40 50,856.00 53,248.00
Biweekly 1,506.40 1,551.20 1,644.00 1,743.20 1,846.40 1,956.00 2,048.00
Hourly 18.83 19.39 20.55 21.79 23.08 24.45 25.60
105 41,100.80 42,328.00 44,824.00 47,569.60 50,440.00 53,393.60 56,014.40
Biweekly 1,580.80 1,628.00 1,724.00 1,829.60 1,940.00 2,053.60 2,154.40
Hourly 19.76 20.35 21.55 22.87 24.25 25.67 26.93
106 43,139.20 44,428.80 47,091.20 49,920.00 52,936.00 56,118.40 58,739.20
Biweekly 1,659.20 1,708.80 1,811.20 1,920.00 2,036.00 2,158.40 2,259.20
Hourly 20.74 21.36 22.64 24.00 25.45 26.98 28.24
WAGE SCALE - EFFECTIVE OCTOBER 1, 2025
CITY OF NEDERLAND
ANNUAL BUDGET
CITY OF NEDERLAND
235
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
WAGE SCALE - EFFECTIVE OCTOBER 1, 2025
CITY OF NEDERLAND
ANNUAL BUDGET
107 45,344.00 46,696.00 49,462.40 52,436.80 55,536.00 58,988.80 61,692.80
Biweekly 1,744.00 1,796.00 1,902.40 2,016.80 2,136.00 2,268.80 2,372.80
Hourly 21.80 22.45 23.78 25.21 26.70 28.36 29.66
108 47,590.40 49,025.60 51,916.80 55,099.20 58,364.80 61,859.20 64,750.40
Biweekly 1,830.40 1,885.60 1,996.80 2,119.20 2,244.80 2,379.20 2,490.40
Hourly 22.88 23.57 24.96 26.49 28.06 29.74 31.13
109 49,982.40 51,500.80 54,475.20 57,782.40 61,256.00 64,875.20 68,057.60
Biweekly 1,922.40 1,980.80 2,095.20 2,222.40 2,356.00 2,495.20 2,617.60
Hourly 24.03 24.76 26.19 27.78 29.45 31.19 32.72
110 52,478.40 54,038.40 57,241.60 60,736.00 64,438.40 68,244.80 71,448.00
Biweekly 2,018.40 2,078.40 2,201.60 2,336.00 2,478.40 2,624.80 2,748.00
Hourly 25.23 25.98 27.52 29.20 30.98 32.81 34.35
111 55,099.20 56,763.20 60,153.60 63,710.40 67,537.60 71,614.40 74,984.00
Biweekly 2,119.20 2,183.20 2,313.60 2,450.40 2,597.60 2,754.40 2,884.00
Hourly 26.49 27.29 28.92 30.63 32.47 34.43 36.05
112 57,844.80 59,571.20 63,148.80 66,955.20 70,969.60 75,150.40 78,769.60
Biweekly 2,224.80 2,291.20 2,428.80 2,575.20 2,729.60 2,890.40 3,029.60
Hourly 27.81 28.64 30.36 32.19 34.12 36.13 37.87
113 60,694.40 62,524.80 66,206.40 70,262.40 74,526.40 78,915.20 82,721.60
Biweekly 2,334.40 2,404.80 2,546.40 2,702.40 2,866.40 3,035.20 3,181.60
Hourly 29.18 30.06 31.83 33.78 35.83 37.94 39.77
CITY OF NEDERLAND
236
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
WAGE SCALE - EFFECTIVE OCTOBER 1, 2025
CITY OF NEDERLAND
ANNUAL BUDGET
114 63,772.80 65,686.40 69,617.60 73,777.60 78,187.20 82,908.80 86,840.00
Biweekly 2,452.80 2,526.40 2,677.60 2,837.60 3,007.20 3,188.80 3,340.00
Hourly 30.66 31.58 33.47 35.47 37.59 39.86 41.75
115 66,913.60 68,931.20 73,112.00 77,480.00 82,118.40 87,068.80 91,249.60
Biweekly 2,573.60 2,651.20 2,812.00 2,980.00 3,158.40 3,348.80 3,509.60
Hourly 32.17 33.14 35.15 37.25 39.48 41.86 43.87
116 70,283.20 72,384.00 76,752.00 81,369.60 86,216.00 91,436.80 95,784.00
Biweekly 2,703.20 2,784.00 2,952.00 3,129.60 3,316.00 3,516.80 3,684.00
Hourly 33.79 34.80 36.90 39.12 41.45 43.96 46.05
117 73,819.20 76,044.80 80,558.40 85,425.60 90,563.20 95,971.20 100,547.20
Biweekly 2,839.20 2,924.80 3,098.40 3,285.60 3,483.20 3,691.20 3,867.20
Hourly 35.49 36.56 38.73 41.07 43.54 46.14 48.34
118 77,500.80 79,830.40 84,614.40 89,710.40 95,076.80 100,796.80 105,601.60
Biweekly 2,980.80 3,070.40 3,254.40 3,450.40 3,656.80 3,876.80 4,061.60
Hourly 37.26 38.38 40.68 43.13 45.71 48.46 50.77
119 81,348.80 83,782.40 88,857.60 94,161.60 99,840.00 105,830.40 110,780.80
Biweekly 3,128.80 3,222.40 3,417.60 3,621.60 3,840.00 4,070.40 4,260.80
Hourly 39.11 40.28 42.72 45.27 48.00 50.88 53.26
120 85,425.60 87,963.20 93,288.00 98,904.00 104,832.00 111,155.20 116,376.00
Biweekly 3,285.60 3,383.20 3,588.00 3,804.00 4,032.00 4,275.20 4,476.00
Hourly 41.07 42.29 44.85 47.55 50.40 53.44 55.95
CITY OF NEDERLAND
237
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
WAGE SCALE - EFFECTIVE OCTOBER 1, 2025
CITY OF NEDERLAND
ANNUAL BUDGET
121 89,731.20 92,393.60 97,947.20 103,771.20 110,052.80 116,667.20 122,200.00
Biweekly 3,451.20 3,553.60 3,767.20 3,991.20 4,232.80 4,487.20 4,700.00
Hourly 43.14 44.42 47.09 49.89 52.91 56.09 58.75
122 94,182.40 97,032.00 102,856.00 109,033.60 115,544.00 122,449.60 128,336.00
Biweekly 3,622.40 3,732.00 3,956.00 4,193.60 4,444.00 4,709.60 4,936.00
Hourly 45.28 46.65 49.45 52.42 55.55 58.87 61.70
123 98,924.80 101,899.20 107,972.80 114,462.40 121,368.00 128,627.20 134,742.40
Biweekly 3,804.80 3,919.20 4,152.80 4,402.40 4,668.00 4,947.20 5,182.40
Hourly 47.56 48.99 51.91 55.03 58.35 61.84 64.78
124 103,833.60 106,953.60 113,401.60 120,161.60 127,420.80 135,033.60 141,440.00
Biweekly 3,993.60 4,113.60 4,361.60 4,621.60 4,900.80 5,193.60 5,440.00
Hourly 49.92 51.42 54.52 57.77 61.26 64.92 68.00
125 109,012.80 112,278.40 119,038.40 126,214.40 133,764.80 141,814.40 148,532.80
Biweekly 4,192.80 4,318.40 4,578.40 4,854.40 5,144.80 5,454.40 5,712.80
Hourly 52.41 53.98 57.23 60.68 64.31 68.18 71.41
126 114,462.40 117,873.60 124,987.20 132,496.00 140,483.20 148,928.00 156,000.00
Biweekly 4,402.40 4,533.60 4,807.20 5,096.00 5,403.20 5,728.00 6,000.00
Hourly 55.03 56.67 60.09 63.70 67.54 71.60 75.00
127 120,182.40 123,780.80 131,289.60 139,131.20 147,451.20 156,291.20 163,716.80
Biweekly 4,622.40 4,760.80 5,049.60 5,351.20 5,671.20 6,011.20 6,296.80
Hourly 57.78 59.51 63.12 66.89 70.89 75.14 78.71
CITY OF NEDERLAND
238
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
WAGE SCALE - EFFECTIVE OCTOBER 1, 2025
CITY OF NEDERLAND
ANNUAL BUDGET
128 126,256.00 130,041.60 137,820.80 146,078.40 154,835.20 164,216.00 171,974.40
Biweekly 4,856.00 5,001.60 5,300.80 5,618.40 5,955.20 6,316.00 6,614.40
Hourly 60.70 62.52 66.26 70.23 74.44 78.95 82.68
129 132,558.40 136,531.20 144,705.60 153,400.00 162,552.00 172,307.20 180,544.00
Biweekly 5,098.40 5,251.20 5,565.60 5,900.00 6,252.00 6,627.20 6,944.00
Hourly 63.73 65.64 69.57 73.75 78.15 82.84 86.80
130 139,152.00 143,312.00 151,923.20 161,054.40 170,726.40 180,939.20 189,571.20
Biweekly 5,352.00 5,512.00 5,843.20 6,194.40 6,566.40 6,959.20 7,291.20
Hourly 66.90 68.90 73.04 77.43 82.08 86.99 91.14
131 146,099.20 150,488.00 159,494.40 169,062.40 179,233.60 189,966.40 199,035.20
Biweekly 5,619.20 5,788.00 6,134.40 6,502.40 6,893.60 7,306.40 7,655.20
Hourly 70.24 72.35 76.68 81.28 86.17 91.33 95.69
132 153,441.60 157,996.80 167,523.20 177,507.20 188,177.60 199,451.20 208,977.60
Biweekly 5,901.60 6,076.80 6,443.20 6,827.20 7,237.60 7,671.20 8,037.60
Hourly 73.77 75.96 80.54 85.34 90.47 95.89 100.47
CITY OF NEDERLAND
239
ANNUAL BUDGET
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CITY OF NEDERLAND
240
ANNUAL BUDGET
AUTHORIZING DOCUMENTS
CITY OF NEDERLAND
241
242
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax
50-856 • 6-25/13
Form 50-856
____________________________________________________________________________ ________________________________
____________________________________________________________________________ ________________________________
2025 Tax Rate Calculation Worksheet Taxing Units Other Than School Districts or Water Districts
Taxing Unit Name Phone (area code and number)
Taxing Unit’s Address, City, State, ZIP Code Taxing Unit’s Website Address
GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no-new-revenue (NNR) tax rate and
voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser
delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or
employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the
governing body by Aug. 7 or as soon thereafter as practicable.
School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 Agreements or Comptroller Form
50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements.
Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for
Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter-Approval Tax Rate Worksheet.
The Comptroller’s office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance and not
legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption.
SECTION 1: No-New-Revenue Tax Rate
The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount
of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease.
The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies.
While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax
rate separately for the maintenance and operations tax and the debt tax, then add the two components together.
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
1. Prior year total taxable value. Enter the amount of the prior year taxable value on the prior year tax roll today. Include any adjustments since last
year’s certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over-appraisal corrections from these adjustments. Exclude any
property value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of
homesteads with tax ceilings (will deduct in Line 2) and the captured value for tax increment financing (adjustment is made by deducting TIF taxes,
as reflected in Line 17).1 $ _____________
2. Prior year tax ceilings. Counties, cities and junior college districts. Enter the prior year total taxable value of homesteads with tax ceilings.
These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling
provision last year or a prior year for homeowners age 65 or older or disabled, use this step.2 $ _____________
3. Preliminary prior year adjusted taxable value. Subtract Line 2 from Line 1. $ _____________
4. Prior year total adopted tax rate. $ __________/$100
5. Prior year taxable value lost because court appeals of ARB decisions reduced the prior year’s appraised value.
A. Original prior year ARB values:....................................................................... $ _____________
B. Prior year values resulting from final court decisions:................................................ -$ _____________
C. Prior year value loss. Subtract B from A.3 $ _____________
6. Prior year taxable value subject to an appeal under Chapter 42, as of July 25.
A. Prior year ARB certified value: ....................................................................... $ _____________
B. Prior year disputed value:............................................................................ -$ _____________
C. Prior year undisputed value. Subtract B from A. 4 $ _____________
7. Prior year Chapter 42 related adjusted values. Add Line 5C and Line 6C. $ _____________
1 Tex. Tax Code §26.012(14)
2 Tex. Tax Code §26.012(14)
3 Tex. Tax Code §26.012(13)
4 Tex. Tax Code §26.012(13)
City of Nederland 409-723-1509
P.O. Box 967 Nederland, TX 77627 www.ci.nederland.tx.us
1,679,596,686
0
1,679,596,686
0.426791
3,886,867
3,542,785
344,082
188,601,306
126,438,885
62,162,421
62,506,503
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
8. Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7. $ _____________
9. Prior year taxable value of property in territory the taxing unit deannexed after Jan. 1, 2024. Enter the prior year value of property in
5deannexed territory. $ _____________
10. Prior year taxable value lost because property first qualified for an exemption in the current year. If the taxing unit increased an original
exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to
freeport, goods-in-transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in the current
year does not create a new exemption or reduce taxable value.
A. Absolute exemptions. Use prior year market value: .................................................... $ _____________
B. Partial exemptions. Current year exemption amount or current year percentage exemption
times prior year value: ................................................................................. + $ _____________
C. Value loss. Add A and B. 6 $ _____________
11. Prior year taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/
scenic appraisal or public access airport special appraisal in the current year. Use only properties that qualified for the first time in the cur-
rent year; do not use properties that qualified in the prior year.
A. Prior year market value:.............................................................................. $ _____________
B. Current year productivity or special appraised value: ................................................ -$ _____________
C. Value loss. Subtract B from A. 7 $ _____________
12. Total adjustments for lost value. Add Lines 9, 10C and 11C. $ _____________
13. Prior year captured value of property in a TIF. Enter the total value of the prior year captured appraised value of property taxable by a tax-
ing unit in a tax increment financing zone for which the prior year taxes were deposited into the tax increment fund. 8 If the taxing unit has no
captured appraised value in line 18D, enter 0. $ _____________
14. Prior year total value. Subtract Line 12 and Line 13 from Line 8. $ _____________
15. Adjusted prior year total levy. Multiply Line 4 by Line 14 and divide by $100. $ _____________
16. Taxes refunded for years preceding the prior tax year. Enter the amount of taxes refunded by the taxing unit for tax years preceding the
prior tax year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment
errors. Do not include refunds for the prior tax year. This line applies only to tax years preceding the prior tax year. 9 $ _____________
17. Adjusted prior year levy with refunds and TIF adjustment. Add Lines 15 and 16. 10 $ _____________
18. Total current year taxable value on the current year certified appraisal roll today. This value includes only certified values or certified esti-
mate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include home-
owners age 65 or older or disabled. 11
A. Certified values:...................................................................................... $ _____________
B. Counties: Include railroad rolling stock values certified by the Comptroller’s office: ....................... + $ _____________
C. Pollution control and energy storage system exemption: Deduct the value of property exempted
for the current tax year for the first time as pollution control or energy storage system property: ........... -$ _____________
D. Tax increment financing: Deduct the current year captured appraised value of property taxable by a taxing
unit in a tax increment financing zone for which the current year taxes will be deposited into the tax increment
fund. Do not include any new property value that will be included in Line 24 below. 12 .................... -$ _____________
E. Total current year value. Add A and B, then subtract C and D. $ _____________
5 Tex. Tax Code §26.012(15)
6 Tex. Tax Code §26.012(15)
7 Tex. Tax Code §26.012(15)
8 Tex. Tax Code §26.03(c)
9 Tex. Tax Code §26.012(13)
10 Tex. Tax Code §26.012(13)
11 Tex. Tax Code §26.012, 26.04(c-2)
12 Tex. Tax Code §26.03(c)
1,742,103,189
0
106,526
2,009,532
2,116,058
0
0
0
2,116,058
0
1,739,987,131
7,426,108
30,989
7,457,097
1,811,461,859
0
0
1,811,461,859
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3
-
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
19. Total value of properties under protest or not included on certified appraisal roll. 13
A. Current year taxable value of properties under protest. The chief appraiser certifies a list of properties still
under ARB protest. The list shows the appraisal district’s value and the taxpayer’s claimed value, if any,
or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest
of these values. Enter the total value under protest. 14 .................................................... $ _____________
B. Current year value of properties not under protest or included on certified appraisal roll. The chief
appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but
are not included in the appraisal roll certification. These properties also are not on the list of properties
that are still under protest. On this list of properties, the chief appraiser includes the market value,
appraised value and exemptions for the preceding year and a reasonable estimate of the market value,
appraised value and exemptions for the current year. Use the lower market, appraised or taxable value
(as appropriate). Enter the total value of property not on the certified roll. 15 .............................. + $ _____________
C. Total value under protest or not certified. Add A and B. $ _____________
20. Current year tax ceilings. Counties, cities and junior colleges enter current year total taxable value of homesteads with tax ceilings. These
include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provi-
sion in the prior year or a previous year for homeowners age 65 or older or disabled, use this step.16 $ _____________
21. Anticipated contested value. Affected taxing units enter the contested taxable value for all property that is subject to anticipated substantial
litigation. 17 An affected taxing unit is wholly or partly located in a county that has a population of less than 500,000 and is located on the Gulf
of Mexico.18 If completing this section, the taxing unit must include supporting documentation in Section 9.19 Taxing units that are not affected,
enter 0. $ _____________
22. Current year total taxable value. Add Lines 18E and 19C, then subtract Lines 20 and 21.20 $ _____________
23. Total current year taxable value of properties in territory annexed after Jan. 1, of the prior year. Include both real and personal property.
Enter the current year value of property in territory annexed. 21 $ _____________
24. Total current year taxable value of new improvements and new personal property located in new improvements. New means the
item was not on the appraisal roll in the prior year. An improvement is a building, structure, fixture or fence erected on or affixed to land. New
additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement
must have been brought into the taxing unit after Jan. 1, of the prior year and be located in a new improvement. New improvements do include
property on which a tax abatement agreement has expired for the current year. 22 $ _____________
25. Total adjustments to the current year taxable value. Add Lines 23 and 24. $ _____________
26. Adjusted current year taxable value. Subtract Line 25 from Line 22. $ _____________
27. Current year NNR tax rate. Divide Line 17 by Line 26 and multiply by $100. 23 $ __________/$100
28. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the current year county NNR tax rate. 24 $ __________/$100
SECTION 2: Voter Approval Tax Rate
The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter-approval tax rate is split
into two separate rates:
1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year
plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations.
2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit’s debt payments in the coming year. This rate accounts for principal and interest on bonds
and other debt secured by property tax revenue.
The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate
exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit’s debt service will cause the NNR tax rate to be higher than the voter-approval tax rate.
13 Tex. Tax Code §26.01(c) and (d)
14 Tex. Tax Code §26.01(c)
15 Tex. Tax Code §26.01(d)
16 Tex. Tax Code §26.012(6)(B)
17 Tex. Tax Code §§26.012(6)(C) and 26.012(1-b)
18 Tex. Tax Code §26.012(1-a)
19 Tex. Tax Code §26.04(d-3)
20 Tex. Tax Code §26.012(6)
21 Tex. Tax Code §26.012(17)
22 Tex. Tax Code §26.012(17)
23 Tex. Tax Code §26.04(c)
24 Tex. Tax Code §26.04(d)
0
0
0
0
0
1,811,461,859
0
6,837,104
6,837,104
1,804,624,755
0.413221
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4
Line Voter-Approval Tax Rate Worksheet Amount/Rate
29. Prior year M&O tax rate. Enter the prior year M&O tax rate. $ __________/$100
30. Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue
Tax Rate Worksheet. $ _____________
31. Total prior year M&O levy. Multiply Line 29 by Line 30 and divide by $100. $ _____________
32. Adjusted prior year levy for calculating NNR M&O rate.
A. M&O taxes refunded for years preceding the prior tax year. Enter the amount of M&O taxes
refunded in the preceding year for taxes before that year. Types of refunds include court decisions,
Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not
include refunds for tax year 2024. This line applies only to tax years preceding the prior tax year............ + $ _____________
B. Prior year taxes in TIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment
zone as agreed by the taxing unit. If the taxing unit has no current year captured appraised value in
Line 18D, enter 0. ...................................................................................... – $ _____________
C. Prior year transferred function. If discontinuing all of a department, function or activity and
transferring it to another taxing unit by written contract, enter the amount spent by the taxing
unit discontinuing the function in the 12 months preceding the month of this calculation. If the
taxing unit did not operate this function for this 12-month period, use the amount spent in the last
full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function
will subtract this amount in D below. The taxing unit receiving the function will add this amount in
D below. Other taxing units enter 0. .................................................................... +/-$ _____________
D. Prior year M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if
discontinuing function and add if receiving function. .................................................... $ _____________
E. Add Line 31 to 32D. $ _____________
33. Adjusted current year taxable value. Enter the amount in Line 26 of the No-New-Revenue Tax Rate Worksheet. $ _____________
34. Current year NNR M&O rate (unadjusted). Divide Line 32E by Line 33 and multiply by $100. $ __________/$100
35. Rate adjustment for state criminal justice mandate. 26
A. Current year state criminal justice mandate. Enter the amount spent by a county in the previous 12 months
providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they
have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ _____________
B. Prior year state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to
the previous 12 months providing for the maintenance and operation cost of keeping inmates in
county-paid facilities after they have been sentenced. Do not include any state reimbursement received
by the county for the same purpose. Enter zero if this is the first time the mandate applies. ................ – $ _____________
C. Subtract B from A and divide by Line 33 and multiply by $100. ........................................... $ __________/$100
D. Enter the rate calculated in C. If not applicable, enter 0. $ __________/$100
36. Rate adjustment for indigent health care expenditures. 27
A. Current year indigent health care expenditures. Enter the amount paid by a taxing unit providing for the
maintenance and operation cost of providing indigent health care for the period beginning on
July 1, of the prior tax year and ending on June 30, of the current tax year, less any state assistance received
for the same purpose................................................................................... $ _____________
B. Prior year indigent health care expenditures. Enter the amount paid by a taxing unit providing for
the maintenance and operation cost of providing indigent health care for the period beginning
on July 1, 2023 and ending on June 30, 2024, less any state assistance received
for the same purpose................................................................................... – $ _____________
C. Subtract B from A and divide by Line 33 and multiply by $100. ........................................... $ __________/$100
D. Enter the rate calculated in C. If not applicable, enter 0. $ __________/$100
25 [Reserved for expansion]
26 Tex. Tax Code §26.044
27 Tex. Tax Code §26.0441
0.318527
1,742,103,189
5,549,069
22,704
0
0
22,704
5,571,773
1,804,624,755
0.308749
0
0
0.000000
0.000000
0
0
0.000000
0.000000
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5
Line Voter-Approval Tax Rate Worksheet Amount/Rate
37. Rate adjustment for county indigent defense compensation. 28
A. Current year indigent defense compensation expenditures. Enter the amount paid by a county to provide
appointed counsel for indigent individuals and fund the operations of a public defender’s office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, of the prior tax year and ending on
June 30,of the current tax year, less any state grants received by the county for the same purpose. ......... $ _____________
B. Prior year indigent defense compensation expenditures. Enter the amount paid by a county to provide
appointed counsel for indigent individuals and fund the operations of a public defender’s office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2023 and ending on
June 30, 2024, less any state grants received by the county for the same purpose. ......................... $ _____________
C. Subtract B from A and divide by Line 33 and multiply by $100. ........................................... $ __________/$100
D. Multiply B by 0.05 and divide by Line 33 and multiply by $100............................................ $ __________/$100
E. Enter the lesser of C and D. If not applicable, enter 0. $ __________/$100
38. Rate adjustment for county hospital expenditures. 29
A. Current year eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, of the prior tax year and
ending on June 30, of the current tax year. .............................................................. $ _____________
B. Prior year eligible county hospital expenditures. Enter the amount paid by the county or municipality
to maintain and operate an eligible county hospital for the period beginning on July 1, 2023 and
ending on June 30, 2024. .............................................................................. $ _____________
C. Subtract B from A and divide by Line 33 and multiply by $100. ........................................... $ __________/$100
D. Multiply B by 0.08 and divide by Line 33 and multiply by $100............................................ $ __________/$100
E. Enter the lesser of C and D, if applicable. If not applicable, enter 0. $ __________/$100
39. Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipal-
ity for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with
a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code Section 26.0444 for more
information.
A. Amount appropriated for public safety in the prior year. Enter the amount of money appropriated for
public safety in the budget adopted by the municipality for the preceding fiscal year...................... $ _____________
B. Expenditures for public safety in the prior year. Enter the amount of money spent by the municipality
for public safety during the preceding fiscal year ........................................................ $ _____________
C. Subtract B from A and divide by Line 33 and multiply by $100 ........................................... $ __________/$100
D. Enter the rate calculated in C. If not applicable, enter 0. $ __________/$100
40. Adjusted current year NNR M&O rate. Add Lines 34, 35D, 36D, 37E, and 38E. Subtract Line 39D. $ __________/$100
41. Adjustment for prior year sales tax specifically to reduce property taxes. Cities, counties and hospital districts that collected and spent
additional sales tax on M&O expenses in the prior year should complete this line. These entities will deduct the sales tax gain rate for the current
year in Section 3. Other taxing units, enter zero.
A. Enter the amount of additional sales tax collected and spent on M&O expenses in the prior year, if any.
Counties must exclude any amount that was spent for economic development grants from the amount
of sales tax spent ...................................................................................... $ _____________
B. Divide Line 41A by Line 33 and multiply by $100 ........................................................ $ __________/$100
C. Add Line 41B to Line 40. $ __________/$100
42. Current year voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below.
Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 41C by 1.08.
- or -
Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 41C by 1.035. $ __________/$100
28 Tex. Tax Code §26.0442
29 Tex. Tax Code §26.0443
0
0
0.000000
0.000000
0.000000
0
0
0.000000
0.000000
0.000000
0
0
0.000000
0.000000
0.308749
0
0.000000
0.308749
0.319555
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6
Line Voter-Approval Tax Rate Worksheet Amount/Rate
D42. Disaster Line 42 (D42): Current year voter-approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is
located in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located
in the taxing unit, the governing body may direct the person calculating the voter-approval tax rate to calculate in the manner provided for a
special taxing unit. The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of:
1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of
the tax year in which the disaster occurred; or
2) the third tax year after the tax year in which the disaster occurred.
If the taxing unit qualifies under this scenario, multiply Line 41C by 1.08. 30 If the taxing unit does not qualify, do not complete
Disaster Line 42 (Line D42). $ __________/$100
43. Total current year debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will
be paid on debts that:
(1) are paid by property taxes;
(2) are secured by property taxes;
(3) are scheduled for payment over a period longer than one year; and
(4) are not classified in the taxing unit’s budget as M&O expenses.
A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts
meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district
budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or
other evidence of indebtedness on or after Sept. 1, 2021, verify if it meets the amended definition of debt before including it here. 31
Enter debt amount .................................................................................... $ _____________
B. Subtract unencumbered fund amount used to reduce total debt. ...................................... – $ _____________
C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .................... – $ _____________
D. Subtract amount paid from other resources ............................................................ – $ _____________
E. Adjusted debt. Subtract B, C and D from A. $ _____________
44. Certified prior year excess debt collections. Enter the amount certified by the collector. 32 $ _____________
45. Adjusted current year debt. Subtract Line 44 from Line 43E. $ _____________
46. Current year anticipated collection rate.
A. Enter the current year anticipated collection rate certified by the collector. 33 .............................. ____________%
B. Enter the prior year actual collection rate. ............................................................... ____________%
C. Enter the 2023 actual collection rate. ................................................................... ____________%
D. Enter the 2022 actual collection rate. ................................................................... ____________%
E. If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest
collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the
prior three years, enter the rate from A. Note that the rate can be greater than 100%. 34 ____________%
47. Current year debt adjusted for collections. Divide Line 45 by Line 46E. $ _____________
48. Current year total taxable value. Enter the amount on Line 22 of the No-New-Revenue Tax Rate Worksheet. $ _____________
49. Current year debt rate. Divide Line 47 by Line 48 and multiply by $100. $ __________/$100
50. Current year voter-approval M&O rate plus current year debt rate. Add Lines 42 and 49. $ __________/$100
D50. Disaster Line 50 (D50): Current year voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the
taxing unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D42.
Add Line D42 and 49. $ __________/$100
30 Tex. Tax Code §26.042(a)
31 Tex. Tax Code §26.012(7)
32 Tex. Tax Code §26.012(10) and 26.04(b)
33 Tex. Tax Code §26.04(b)
34 Tex. Tax Code §§26.04(h), (h-1) and (h-2)
0.000000
2,331,288
0
0
0
2,331,288
7,364
2,323,924
100.00
100.03
99.86
98.51
100.00
2,323,924
1,811,461,859
0.128289
0.447844
0.000000
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 7
-
-
Line Voter-Approval Tax Rate Worksheet Amount/Rate
51. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the current year county voter-approv-
al tax rate. $ __________/$100
SECTION 3: NNR Tax Rate and Voter Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes
Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales
tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue.
This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the
additional sales tax.
Line Additional Sales and Use Tax Worksheet Amount/Rate
52. Taxable Sales. For taxing units that adopted the sales tax in November of the prior tax year or May of the current tax year, enter the
Comptroller’s estimate of taxable sales for the previous four quarters. 35 Estimates of taxable sales may be obtained through the Comptroller’s
Allocation Historical Summary webpage.
Taxing units that adopted the sales tax before November of the prior year, enter 0. $ _____________
53. Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of esti-
mated sales tax revenue. 36
Taxing units that adopted the sales tax in November of the prior tax year or in May of the current tax year. Multiply the amount on
Line 52 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95. 37
- or -
Taxing units that adopted the sales tax before November of the prior year. Enter the sales tax revenue for the previous four quarters.
Do not multiply by .95. $ _____________
54. Current year total taxable value. Enter the amount from Line 22 of the No-New-Revenue Tax Rate Worksheet. $ _____________
55. Sales tax adjustment rate. Divide Line 53 by Line 54 and multiply by $100. $ __________/$100
56. Current year NNR tax rate, unadjusted for sales tax.38 Enter the rate from Line 27 or 28, as applicable, on the No-New-Revenue Tax Rate
Worksheet. $ __________/$100
57. Current year NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November the prior tax year or in May of the current tax year. Subtract Line 55 from Line
56. Skip to Line 58 if you adopted the additional sales tax before November of the prior tax year. $ __________/$100
58. Current year voter-approval tax rate, unadjusted for sales tax.39 Enter the rate from Line 50, Line D50 (disaster) or Line 51 (counties) as
applicable, of the Voter-Approval Tax Rate Worksheet. $ __________/$100
59. Current year voter-approval tax rate, adjusted for sales tax. Subtract Line 55 from Line 58. $ __________/$100
SECTION 4: Voter Approval Tax Rate Adjustment for Pollution Control
A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building,
installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The
taxing unit’s expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide
the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control.
This section should only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution.
Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate
60. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter
from TCEQ. 40 The taxing unit shall provide its tax assessor-collector with a copy of the letter. 41 $ _____________
61. Current year total taxable value. Enter the amount from Line 22 of the No-New-Revenue Tax Rate Worksheet. $ _____________
62. Additional rate for pollution control. Divide Line 60 by Line 61 and multiply by $100. $ __________/$100
35 Tex. Tax Code §26.041(d)
36 Tex. Tax Code §26.041(i)
37 Tex. Tax Code §26.041(d)
38 Tex. Tax Code §26.04(c)
39 Tex. Tax Code §26.04(c)
40 Tex. Tax Code §26.045(d)
41 Tex. Tax Code §26.045(i)
0.000000
0
0
1,811,461,859
0.000000
0.413221
0.413221
0.447844
0.447844
0
1,811,461,859
0.000000
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8
-
Line Voter-Approval Rate Adjustment for Pollution Control Requirements Worksheet Amount/Rate
63. Current year voter-approval tax rate, adjusted for pollution control. Add Line 62 to one of the following lines (as applicable): Line 50, Line
D50 (disaster), Line 51 (counties) or Line 59 (taxing units with the additional sales tax). $ __________/$100
SECTION 5: Voter Approval Tax Rate Adjustment for Unused Increment Rate
The unused increment rate is the rate equal to the sum of the prior 3 years Foregone Revenue Amounts divided by the current taxable value. 42 The Foregone Revenue Amount for each
year is equal to that year’s adopted tax rate subtracted from that year’s voter-approval tax rate adjusted to remove the unused increment rate multiplied by that year’s current total
value. 43
The difference between the adopted tax rate and adjusted voter-approval tax rate is considered zero in the following scenarios:
• a tax year in which a taxing unit affected by a disaster declaration calculates the tax rate under Tax Code Section 26.042; 44
• a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 45 or
• after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government Code
Section 120.002(a) without the required voter approval. 46
This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 47
Line Unused Increment Rate Worksheet Amount/Rate
64. Year 3 Foregone Revenue Amount. Subtract the 2024 unused increment rate and 2024 actual tax rate from the 2024 voter-approval
tax rate. Multiply the result by the 2024 current total value
A. Voter-approval tax rate (Line 68) .....................................................................................................
B. Unused increment rate (Line 67) .....................................................................................................
C. Subtract B from A ...................................................................................................................
D. Adopted Tax Rate ...................................................................................................................
E. Subtract D from C ...................................................................................................................
F. 2024 Total Taxable Value (Line 60) ....................................................................................................
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero. ...............................................
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ _____________
$ _____________
65. Year 2 Foregone Revenue Amount. Subtract the 2023 unused increment rate and 2023 actual tax rate from the 2023 voter-approval
tax rate. Multiply the result by the 2023 current total value
A. Voter-approval tax rate (Line 67) .....................................................................................................
B. Unused increment rate (Line 66) .....................................................................................................
C. Subtract B from A ...................................................................................................................
D. Adopted Tax Rate ...................................................................................................................
E. Subtract D from C ...................................................................................................................
F. 2023 Total Taxable Value (Line 60) ....................................................................................................
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero. ...............................................
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ _____________
$ _____________
66. Year 1 Foregone Revenue Amount. Subtract the 2022 unused increment rate and 2022 actual tax rate from the 2022 voter-approval
tax rate. Multiply the result by the 2022 current total value
A. Voter-approval tax rate (Line 67) .....................................................................................................
B. Unused increment rate (Line 66) .....................................................................................................
C. Subtract B from A ...................................................................................................................
D. Adopted Tax Rate ...................................................................................................................
E. Subtract D from C ...................................................................................................................
F. 2022 Total Taxable Value (Line 60) ....................................................................................................
G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero. ...............................................
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ __________/$100
$ _____________
$ _____________
67. Total Foregone Revenue Amount. Add Lines 64G, 65G and 66G $ __________/$100
68. 2025 Unused Increment Rate. Divide Line 67 by Line 22 of the No-New-Revenue Rate Worksheet. Multiply the result by 100 $ __________/$100
69. Total 2025 voter-approval tax rate, including the unused increment rate. Add Line 68 to one of the following lines (as applicable): Line 50,
Line 51 (counties), Line 59 (taxing units with additional sales tax) or Line 63 (taxing units with pollution) $ __________/$100
42 Tex. Tax Code §26.013(b)
43 Tex. Tax Code §§26.013(a)(1-a), (1-b), and (2)
44 Tex. Tax Code §§26.04(c)(2)(A) and 26.042(a)
45 Tex. Tax Code §§26.0501(a) and (c)
46 Tex. Local Gov’t Code §120.007(d)
47 Tex. Local Gov’t Code §26.04(c)(2)(B)
0.447844
0.452564
0.011758
0.440806
0.426791
0.014015
1,745,567,778
244,641
0.467607
0.021090
0.446517
0.467607
-0.021090
1,638,562,845
0
0.495105
0.007041
0.488064
0.481056
0.007008
1,509,465,199
105,783
350,424
0.019344
0.467188
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 9
-
SECTION 6: De Minimis Rate
The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit. 48
This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. 49
Line De Minimis Rate Worksheet Amount/Rate
70. Adjusted current year NNR M&O tax rate. Enter the rate from Line 40 of the Voter-Approval Tax Rate Worksheet. $ __________/$100
71. Current year total taxable value. Enter the amount on Line 22 of the No-New-Revenue Tax Rate Worksheet. $ _____________
72. Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 71 and multiply by $100. $ __________/$100
73. Current year debt rate. Enter the rate from Line 49 of the Voter-Approval Tax Rate Worksheet. $ __________/$100
74. De minimis rate. Add Lines 70, 72 and 73. $ __________/$100
SECTION 7: Voter Approval Tax Rate Adjustment for Emergency Revenue Rate
In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter-approval tax rate in the manner
provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year.50
Similarly, if a taxing unit adopted a tax rate that exceeded its voter-approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Tax
Code Section 26.042(d), in the prior year, it must also reduce its voter-approval tax rate for the current tax year. 51
This section will apply to a taxing unit other than a special taxing unit that:
• directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and
• the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the
assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster
occurred or the disaster occurred four years ago.This section will apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter-approval tax rate
without holding an election in the prior year.
Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special taxing unit because it is still within the
disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2).
Line Emergency Revenue Rate Worksheet Amount/Rate
75. 2024 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet. $ __________/$100
76. Adjusted 2024 voter-approval tax rate. Use the taxing unit’s Tax Rate Calculation Worksheets from the prior year(s) to complete this line. 52
If a disaster occurred in 2024 and the taxing unit calculated its 2024 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41)
of the 2024 worksheet due to a disaster, complete the applicable sections or lines of Form 50-856-a, Adjusted Voter-Approval Tax Rate for Taxing
Units in Disaster Area Calculation Worksheet.
- or -
If a disaster occurred prior to 2024 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on
Disaster Line 41 (D41) in 2024, complete form 50-856-a, Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to
recalculate the voter-approval tax rate the taxing unit would have calculated in 2024 if it had generated revenue based on an adopted tax rate
using a multiplier of 1.035 in the years following the disaster. 53 Enter the final adjusted 2024 voter-approval tax rate from the worksheet.
- or -
If the taxing unit adopted a tax rate above the 2024 voter-approval tax rate without calculating a disaster tax rate or holding an election due to
a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year’s worksheet. $ __________/$100
77. Increase in 2024 tax rate due to disaster. Subtract Line 76 from Line 75. $ __________/$100
78. Adjusted 2024 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet. $ _____________
79. Emergency revenue. Multiply Line 77 by Line 78 and divide by $100. $ _____________
80. Adjusted 2024 taxable value. Enter the amount in Line 26 of the No-New-Revenue Tax Rate Worksheet. $ _____________
81. Emergency revenue rate. Divide Line 79 by Line 80 and multiply by $100. 53 $ __________/$100
48 Tex. Tax Code §26.012(8-a)
49 Tex. Tax Code §26.063(a)(1)
50 Tex. Tax Code §26.042(b)
51 Tex. Tax Code §26.042(f )
52 Tex. Tax Code §26.042(c)
53 Tex. Tax Code §26.042(b)
0.308749
1,811,461,859
0.027602
0.128289
0.464640
0.426791
0.000000
0.000000
1,739,987,131
0
1,804,624,755
0.000000
2025 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 10
Line Emergency Revenue Rate Worksheet Amount/Rate
82. Current year voter-approval tax rate, adjusted for emergency revenue. Subtract Line 81 from one of the following lines (as applicable):
Line 50, Line D50 (disaster), Line 51 (counties), Line 59 (taxing units with the additional sales tax), Line 63 (taxing units with pollution control) or
Line 69 (taxing units with the unused increment rate). $ __________/$100
SECTION 8: Total Tax Rate
Indicate the applicable total tax rates as calculated above.
No-new-revenue tax rate. ................................................................................................................
As applicable, enter the current year NNR tax rate from: Line 27, Line 28 (counties), or Line 57 (adjusted for sales tax).
Indicate the line number used: ______
Voter-approval tax rate ...................................................................................................................
As applicable, enter the current year voter-approval tax rate from: Line 50, Line D50 (disaster), Line 51 (counties), Line 59 (adjusted for sales tax),
Line 63 (adjusted for pollution control), Line 69 (adjusted for unused increment), or Line 82 (adjusted for emergency revenue).
Indicate the line number used: ______
De minimis rate. ..........................................................................................................................
If applicable, enter the current year de minimis rate from Line 74.
$ __________/$100
$ __________/$100
$ __________/$100
SECTION 9: Addendum
An affected taxing unit that enters an amount described by Tax Code Section 26.012(6)(C) in line 21 must include the following as an addendum:
1. Documentation that supports the exclusion of value under Tax Code Section 26.012(6)(C); and
2. Each statement submitted to the designated officer or employee by the property owner or entity as required by Tax Code Section 41.48(c)(2) for that tax year.
Insert hyperlinks to supporting documentation:
SECTION 10: Taxing Unit Representative Name and Signature
Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or
employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit’s certified appraisal roll or certified
estimate of taxable value, in accordance with requirements in the Tax Code. 54
____________________________________________________________
Printed Name of Taxing Unit Representative
____________________________________________________________ ________________________________________
Taxing Unit Representative Date
54 Tex. Tax Code §§26.04(c-2) and (d-2)
0.467188
0.413221
27
0.467188
69
0.464640
Kate Carroll
08-05-2025