08-25-2026 Budget Retreat MeetingMINUTES
BUDGET RETREAT MEETING
August 25, 2026
A Budget Retreat Meeting was held by the Schertz City Council of the City of Schertz, Texas, on August 25, 2026, at 5:30
p.m. in the Hal Baldwin Municipal Complex Council Chambers, 1400 Schertz Parkway, Building #4, Schertz, Texas. The
following members present to -wit:
Present: Mayor Ralph Rodriguez; Mayor Pro Tern Michelle Watson; Councilmember Mark Davis; Councilmember Paul
Macaluso; Councilmember Ben Guerrero; Councilmember Robert Westbrook; Councilmember Robert Sheridan;
Councilmember Allison Heyward
Staff Steve Williams, City Manager; Brian James, Deputy City Manager; Sarah Gonzalez, Assistant City Manager;
present: Sheila Edmondson, City Secretary
Call to Order
Mayor Rodriguez called the meeting to order at 5:31 pm.
Opening Prayer and Pledges of Allegiance to the Flags of the United States and State of Texas. (Mayor Rodriguez)
Mayor Rodriguez provided the opening prayer and led the Pledges of Allegiance to the Flags of the United States and the State
of Texas.
Welcome (Mayor Ralph Rodriguez/City Manager Steve Williams)
Mayor Rodriguez welcomed everyone to the Budget Workshop. Mayor Rodriguez recognized City Manager Steve Williams,
who also welcomed everyone to the Budget Workshop.
Hearing of Residents
This time is set aside for any person who wishes to address the City Council. Each person should fill out the speaker's register
prior to the meeting. Presentations should be limited to no more than 3 minutes.
All remarks shall be addressed to the Council as a body, and not to any individual member thereof.
All handouts and/or USB devices must be submitted to the City Secretary no later than noon on the Mondaypreceding the
meeting. Handouts will be provided to each Councilmember prior to the start of the meeting by the City Secretary. All USB
devices will be vetted by City IT staff to ensure Cityproperty is protected from malware.
Discussion by the Council of any item not on the agenda shall be limited to statements of specific factual information given in
response to any inquiry, a recitation of existing policy in response to an inquiry, and/or a proposal to place the item on a future
agenda. The presiding officer, during the Hearing of Residents portion of the agenda, will call on those persons who have
signed up to speak in the order they have registered.
No one signed up to speak.
Workshop
Fiscal Year 2026-2027
Operating Budget and Capital Improvement Program Workshop (S.Williams/Executive Team/J.Walters)
Councilmember Paul Macaluso asked CM Williams to calculate what the budget would look like if we kept the current
tax rate what would we have to cut. The document CM Williams provided had three different options;
The current rate is .5118%. No new revenue rate .5296%. The delta between those two numbers is 1.78 cents reduction,
which would reduce the general fund by $997,868.00.
The general fund revenues are 55.2 million and the total expenditures are 82.7 million. That is a big difference. There
are a lot of one-time items we want to evaluate with reviewing the ongoing revenues vs. outgoing expenditures. To stay
1
at the current rate, we would need to pull approx. $750,000 off of the proposed budget. Looking at the bottom of the
supplemental requests, we would need to remove the 4 police officers and 4 communication officers from this year's
proposed budget.
Councilmember Macaluso stated it is the council's responsibility to look at how we can make it work at the current tax
rate. When housing values go up, we benefit from that, but when the values are down, the tax rate should not increase to
make up for the lower home values. Councilmember Macaluso would like to review the excess fund balance and have
the opportunity to add savings to the homeowners. By applying it to our future debt, the savings would be more
significant than putting it in a account with 2% interest.
CM Williams explained that if we keep the current tax rate, we will have to cut ongoing expenditures. Over the last six
months, we have had a lot of discussion on a structurally balanced budget and will have to make sure our ongoing
revenues support the ongoing expenditures. CM Williams' recommendation would be not to cut the tax rate, but reduce
ongoing expenditures. Council would need to look at the supplemental list and cut from the bottom up. CM Williams
would rather not add the 8 recommended positions from this year's supplemental list, to then go ahead and add them,
then have to take away funding from somewhere else. The bottom of the supplemental list would have to be removed
first.
CM Williams reviewed the Supplemental list and explained that many of the top items on the list are one-time costs.
The lower half of items on the list are items with a recurring costs. He does not recommend eliminating any existing
positions we currently have.
Finance Director James Walters explained to Council that the city is projecting next year's sales growth to be 7%,
similar to this year. Finance Director Walters stated when we are projecting future growth, we are making guesses based
on expert opinions. The DVHS (Disable Veterans Homestead) exemption is making it difficult for cities, putting more
responsibilities on residents. Councilmember Macaluso believes that the trend will be less tax revenue and if we
continue on the path we are on, it will end up with the city in a bad position and having to increase property tax every
single year.
By the state's definition, the no new revenue tax rate is not a tax rate increase, it's a higher rate that is applied to your
home value from year to year.
Staff is mindful of what the future could be and that is why the city does a five-year forecast and take into consideration
the flatness of property tax growth.
Councilmember Robert Westbrook asked the City Manager of all the items on the supplemental list where we would
have to cut from if we do not go with the no -new revenue rate. He is asking if Council needs to give staff direction on
what to cut.
CM Williams asked if there is a consensus on the tax rate that the Council would like to target? Is it the same tax rate,
or the proposed no -new tax rate or something other? He would like to get the consensus so he knows where to start the
conversation vs. working backwards. CM Williams would like to hear from all of the council from their perspective.
Councilmember Robert Sheridan shares the same views as Councilmember Paul Macaluso in regard to keeping the
same rate. He asked if there is another analysis that the Council can utilize because the city needs their first responders.
Is there a way to support the same tax rate and reevaluate our work processes and efficiencies? CM Williams explained
that 70% of the general fund are salaries. So the cut will be salary related. So again, CM Williams is recommending that
to keep the same tax rate, we don't add the 8 positions in PD. and just suffer the current workload as it is now.
Councilmember Sheridan is in support of the new positions and also keeping the same tax rate.
CM Williams explained the no new tax rate will generate more income but would raise taxes a little bit as opposed to
just not raising the tax rate at all. The No -New -Revenue (NNR) tax rate in Texas is calculated by taking last year's levy,
subtracting taxes on lost property, and dividing that total by the current year's taxable value of properties remaining on
the tax roll. This produces a rate that generates the same amount of property revenue as the previous year.
Councilmember Westbrook asked how many years do you go with 'no -new revenue' tax rate before the quality of life in
the city starts to diminish? We need new vehicles and half the items on the list. Sooner or later we will have to raise
taxes, may not be this year or next year, but we can't continue to always say we do not want to raise taxes. CM Williams
added that we can address it through growth. The general fund property tax revenues are about 40% of total revenues.
We can concentrate on generating more sales tax though adding more commercial, industrial and retail businesses.
CM Williams recommended the 'no -new revenue rate'. Councilmember Westbrook recommended going with the
2
'no -new revenue' rate, since there are about 3 or 4 councilmembers who would possibly agree. Councilmember
Westbrook suggested we start at the no -new revenue rate as a starting point. In the draft budget for FY26-2027, CM
Williams recommended approving the no -new revenue rate, which is an increase of 1.78 cents, and with that we could
add 4 dispatchers and 4 police officers. If Council wants to adopt a lower rate, his recommendation would be to cut
from the bottom of the list and work your way up without affecting current operations in other areas.
Mayor Rodriguez summed up the current discussion that some of the council would like to keep the same tax rate,
which is 0.5118. If we go with the no -new revenue rate, it would be 0.5296. We would be bringing in the same amount
of money that we brought in this fiscal year.
Councilmember Davis is not in favor of the no -new revenue rate. He would like the city to look in other areas to save
money. Councilmember Dietz agrees with Councilmember Sheridan and Councilmember Davis to review other areas of
the city to save money so we do not have to raise taxes. Councilmember Guerrero would like to really focus on raising
our revenue so we don't have to cut the merit and step pay for employees.
CM Williams suggested the tax rate be 0.5175% just over a penny to get the four dispatchers at this minimum rate. We
could not add the four dispatchers with the current tax rate.
Mayor Rodriguez stated the 0.5175% is the best of both worlds. Keeping taxes as low as possible, by getting the 4
dispatchers where the need is critical. Mayor would like staff to bring back the budget at the current rate: 0.5118%;
middle ground 0.5175% and no -new revenue rate 0.5296% so the council can see how each rate affects the budget.
CM Williams stated staff can come back and bring forward what options would look like in all departments with
0.5175% and 0.5188% tax rates. The city needs 4 dispatchers, where it would need to cut in other departments to
maintain the current tax rate and add the 4 positions.
Mayor Rodriguez adjourned the meeting at 7:11 p.m.
Adjournment
ATTEST:
Ak� flzz�A-"_�-
Sheila i4mondson, TRMLI—
City Secretary
3