Overview
The Harris County Board of Commissioners adopted the FY 2026-2027 annual budget by Resolution No. 04-26 on June 16, 2026, after public hearings on June 2 and June 16, 2026. The County Manager had submitted the proposed budget on May 5, 2026. The budget is balanced: the General Fund's budgeted revenues of $38,668,530.43 exactly equal its budgeted expenditures.
The total annual budget is $68,207,865, up from $64,702,572 in the prior-year budget — an increase of about $3,505,293 (about 5.4%). The General Fund is 56.7% of the total. The biggest year-over-year move is in capital projects, which rise from $10,921,637 to $16,526,492, driven mainly by the 2023 TSPLOST program jumping from $1,290,000 to $7,250,000.
Source: Harris County adopted Budget FY 2026-2027, Resolution No. 04-26 (adoption resolution and County Manager's budget summary) — adopted FY 2026-2027 budget (PDF, UGA TED portal).
At a glance — FY 2026-27 adopted
General Fund reserves fall from $8,567,454 in the prior-year budget to $7,286,195 in FY2026-27, a decrease of $1,281,260. The adoption resolution states the insurance premium tax will be collected at $2,400,000 and separated under O.C.G.A. 33-8-8.3 — see the Insurance premium tax section.
Source: Adoption resolution (Res. No. 04-26) and County Manager's budget summary — adopted FY 2026-2027 budget (PDF, UGA TED portal).
General Fund — FY 2026-27 adopted
The General Fund is the county's chief operating fund. Budgeted revenues of $38,668,530.43 exactly equal budgeted expenditures, so the fund is balanced with no budgeted surplus or deficit. The prior-year budget was $38,487,107.48, so the General Fund grows by $181,422.95 (about 0.5%). The three largest departments — the Sheriff's Office, Emergency Medical Service, and the Prison — together account for $15,567,945.91, about 40% of the General Fund.
Expenditures by department — $38,668,530.43
| Department | FY 2026-27 budget |
|---|---|
| Sheriff's Office | $6,870,656.86 |
| Emergency Medical Service | $4,658,704.16 |
| Prison | $4,038,584.89 |
| Non-Departmental | $3,391,069.41 |
| Jail | $3,342,448.17 |
| Public Works | $2,723,871.30 |
| Recreation | $1,004,993.25 |
| Tax Assessor | $932,298.20 |
| Information Technology | $881,788.43 |
| Facilities Maintenance | $843,993.45 |
| Clerk of Superior Court | $805,299.53 |
| Board of Commissioners | $747,618.13 |
| Vehicle Maintenance | $744,119.54 |
| Finance | $732,314.24 |
| Community Development | $711,420.70 |
| Tax Commissioner | $707,064.07 |
| Volunteer Fire Departments | $686,875.00 |
| Community Center | $638,575.09 |
| Other Agencies | $582,170.00 |
| Probate Court | $576,054.02 |
| Superior Court | $490,368.24 |
| Administration | $447,761.42 |
| District Attorney | $446,018.24 |
| Magistrate Court | $436,409.26 |
| Animal Control | $372,205.50 |
| Board of Elections & Registration | $309,248.28 |
| Economic Development | $249,562.69 |
| Extension Service | $167,824.44 |
| Coroner | $120,039.06 |
| Board of Equalization | $9,174.86 |
| Total General Fund expenditures | $38,668,530.43 |
The department rows above add exactly to the document's General Fund total of $38,668,530.43.
Largest budgeted revenue lines (selected — not a complete revenue table)
| Revenue line | FY 2026-27 budget |
|---|---|
| Current property tax | $15,700,000 |
| Local option sales and use tax | $3,000,000 |
| Title ad valorem tax (TAVT) | $2,400,000 |
| Insurance premium tax | $2,400,000 |
| Ambulance charges | $1,250,000 |
| Corrections — boarding | $1,200,000 |
| Commissions on tax collections | $720,000 |
| Investment earnings | $600,000 |
| Probate court — general | $475,000 |
These are the largest individual General Fund revenue lines shown in the document's revenue projections; they do not sum to the General Fund total, which is $38,668,530.43 across all revenue lines. Current property tax alone is $15,700,000, up $1,000,000 from the prior-year budget of $14,700,000.
Source: County Manager's FY2027 Budget Proposal (General Fund department summary) and FY2027 Revenue Projections — adopted FY 2026-2027 budget (PDF, UGA TED portal).
All funds — FY 2026-27 adopted
The adoption resolution states the budget by fund group. The four fund groups sum to $72,388,118; less interfund transfers of $4,180,253, the total annual budget is $68,207,865.
| Fund group | FY 2026-27 budget | Share of gross total |
|---|---|---|
| General Fund | $38,668,530 | 53.4% |
| Special Revenue Fund | $2,529,521 | 3.5% |
| Capital Project Fund | $16,526,492 | 22.8% |
| Enterprise Fund | $14,663,575 | 20.3% |
| Gross total, all funds | $72,388,118 | 100.0% |
| Less interfund transfers | −$4,180,253 | — |
| Total annual budget | $68,207,865 | — |
Arithmetic check: $38,668,530 + $2,529,521 + $16,526,492 + $14,663,575 = $72,388,118; $72,388,118 − $4,180,253 = $68,207,865, exactly the adopted total. The resolution rounds to whole dollars; the detail tables below carry cents, so the detail totals differ from these rounded figures by less than $1. The General Fund is 56.7% of the net total ($38,668,530 ÷ $68,207,865).
Source: Adoption resolution, Res. No. 04-26 — adopted FY 2026-2027 budget (PDF, UGA TED portal).
Special revenue funds — FY 2026-27 adopted
Special revenue funds fall sharply from $4,020,426.99 in the prior-year budget to $2,529,520.79, because the American Rescue Plan (ARP) fund, budgeted at $1,616,852 in the prior year, is budgeted at $0 for FY2026-27. E-911 alone is $2,118,020.79 — about 84% of all special revenue spending.
| Fund | FY 2026-27 budget |
|---|---|
| E-911 | $2,118,020.79 |
| Hotel / Motel Tax | $255,000.00 |
| County Jail Fee | $71,000.00 |
| Crime Victims Assistance | $38,500.00 |
| Drug Abuse Treatment | $16,000.00 |
| Confiscated Assets | $15,500.00 |
| Law Library | $15,500.00 |
| American Rescue Plan (ARP) | $0.00 |
| Total special revenue | $2,529,520.79 |
The rows above add exactly to the document's special revenue total of $2,529,520.79 (the adoption resolution rounds this to $2,529,521).
Source: County Manager's FY2027 Budget Proposal, special revenue summary — adopted FY 2026-2027 budget (PDF, UGA TED portal).
Capital projects — FY 2026-27 adopted
Capital project spending rises from $10,921,636.56 in the prior-year budget to $16,526,491.63. The increase is driven by the 2023 TSPLOST program, budgeted at $7,250,000 (up from $1,290,000), which alone is about 44% of all capital project spending. The 2019 SPLOST program winds down, from $829,558 to $559,427.63.
| Program | FY 2026-27 budget |
|---|---|
| 2023 TSPLOST | $7,250,000.00 |
| SPLOST 2025 | $4,200,000.00 |
| Public Improvements Authority | $2,359,138.00 |
| LMIG Fund | $2,051,426.00 |
| 2019 SPLOST | $559,427.63 |
| 2013 TSPLOST | $106,500.00 |
| Total capital projects | $16,526,491.63 |
The rows above add exactly to the document's capital projects total of $16,526,491.63 (the adoption resolution rounds this to $16,526,492).
Source: County Manager's FY2027 Budget Proposal, capital projects summary — adopted FY 2026-2027 budget (PDF, UGA TED portal).
Enterprise funds — FY 2026-27 adopted
Enterprise funds are the county's self-supporting operations. Water Works dominates at $9,820,719 — about 67% of enterprise spending. The Airport budget falls by more than half, from $2,931,081.59 in the prior year to $1,401,470.87, while Solid Waste rises from $2,762,267.46 to $3,441,385.61. Total enterprise spending falls from $15,299,349.45 to $14,663,575.48.
| Fund | FY 2026-27 budget |
|---|---|
| Water Works | $9,820,719.00 |
| Solid Waste | $3,441,385.61 |
| Airport | $1,401,470.87 |
| Total enterprise funds | $14,663,575.48 |
The rows above add exactly to the document's enterprise total of $14,663,575.48 (the adoption resolution rounds this to $14,663,575).
Source: County Manager's FY2027 Budget Proposal, enterprise funds summary — adopted FY 2026-2027 budget (PDF, UGA TED portal).
Sources & notes
- Only source used: Harris County, Georgia, adopted Budget FY 2026-2027, Resolution No. 04-26, adopted June 16, 2026 (public hearings June 2 and June 16, 2026; proposed budget submitted May 5, 2026). Read the adopted budget (PDF, UGA TED portal).
- File-name warning: the TED portal file is named "county-harris-fy2026-budget-report," but the document itself is headed "FY 2026-2027" and covers the fiscal year July 1, 2026–June 30, 2027. This page labels the year as the document presents it.
- Not used: the FY2025-26 proposed budget file on the county site. No figure on this page comes from it, and no proposed column is used anywhere — all figures are from the adopted budget.
- Sum checks: every breakdown table on this page was added up before publishing. The all-funds table sums exactly to $68,207,865; the General Fund department table sums exactly to $38,668,530.43; special revenue to $2,529,520.79; capital projects to $16,526,491.63; enterprise funds to $14,663,575.48; and the insurance premium tax table sums exactly across every row and column. The adoption resolution rounds to whole dollars, so its figures differ from the cent-level detail totals by less than $1, as noted where relevant.
- What is missing: this page has no millage rate, no debt-service total, no population, staffing, or service-level figures — the budget summary tables used here do not state them in a usable form, and none were invented. A newer verified document would be needed to add them.
- County palette: no high- or medium-confidence Harris County palette was on file, so this page uses the neutral Peach State Pulse dark-glass theme rather than a county color.