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Fannin County Commissioners Court studies tax abatement policy
By Allen Rich
May 27, 2026
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Fannin County, Texas -- Fannin County Judge Newt Cunningham presided over a regular meeting of Fannin County Commissioners Court on Tuesday, May 26, 2026, with Pct. 2 Commissioner A.J. Self, Pct. 3 Commissioner Kurt Fogelberg and Pct. 4 Commissioner Doug Kopf present; Pct. 1 Commissioner Troy Waggoner was on vacation.

The meeting opened with an invocation by Jase Waller, pastor of Telephone Baptist Church, and pledges were led by Major James Manis (Ret.).

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Fannin County Judge Newt Cunningham introduced State Rep. Shelley Luther, Savoy Mayor Roger Cada and Dodd City Mayor and Pct. 4 Commissioner-elect Mike Keene in attendance.

In a special meeting of commissioners court held at 8:50 a.m., prior to Tuesday's regular meeting at 9:00 a.m., Luther told the court that she is "completely against any type of abatement" and called abatements one of the top-three priorities of the nest session of the state legislature.

Eleven area residents voiced concern about the potential impact of the county's tax abatement policy.

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In public forum, Shayne Tatum with Eco Waste Solutions, the company that bought County Trash, told the court  that his company is looking forward to serving area residents.

Roger Lassiter of Trenton said he has been struggling to deal with serious flooding issues and stressed that the county needs ditches cleaned out to increase the amount of water ditches can carry.

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Routine items

Commissioners court approved payment of bills. Bills for May 19, 2026 were $113,057.61. Bills for May 26, 2026 were $37,976.20. Payroll for May 22, 2026 was $478,340.83 for 165 employees.

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Commissioners court approved minutes from two previous meetings on May 12, 2026 and May 19, 2026.

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Matt Brown of Allegiance Mobile Health presented the Emergency Medical Services Report for April 2026.

Brown reported that Allegiance responded to 163 calls in April, resulting in 137 transports. Fifteen residents were treated at the scene and not transported. Seven calls were cancelled while EMS crews were en route and two residents were deceased prior to arrival.

The average response time in April was 13:21.

The longest response time was 36:41 to Ravenna.

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Commissioners court approved the Treasurer’s Financial Report for April 2026, as well as the Treasurer’s Investment Report for April 2026.

"Receipts for April totaled $1,254,055.05," Fannin County Treasurer David Woodson reported. "Current property taxes for that period were $335,894.95.  Delinquent property taxes were $34,360.39. Local sales tax revenue that we received from the comptroller's office was $166,574.23."

Interest on TexPool accounts in April was $53,022.72 at an average interest rate of 3.6586%.

Business money market interest was $165.43.

Interest on the liquid CD was $12,883.81.

Interest on cash in the 17,052.02

Total interest for April was $83,124.06

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Commissioners court discussed an internal audit of Justice of the Peace Precinct 2.

The audit included a review of internal controls, financial records, and administrative procedures related to revenue collections, deposits, disbursements, and investments. Honorable Judge Paul Ivy is in compliance with education requirements of the Justice of Peace.

Overall, the Justice of the Peace Precinct 2 demonstrated sound financial practices with few recommendations for improvement. The auditor's office expressed appreciation for the cooperation and professionalism extended during this audit.

Effective January 1, 2020, CCP §102.030 stipulates that a person convicted of a felony or misdemeanor who pays any part of a fine, court cost, or restitution on or after the 31st day after the judgment is entered must be assessed a $15 Time Payment fee. A compliance audit was conducted on a sample of cases that have a balance past 31 days to verify accurate assessment of this fee. All cases reviewed revealed that this fee is not being charged on cases that have a balance past the 31st day. There is currently a total of 1,235 cases that have outstanding balances since 1/1/2020. This could potentially result in a significant loss of revenue if the time payment fee is not collected as these cases are paid.

As the audit did not include a full examination of all transactions, there is a possibility that errors or irregularities were not detected. Responsibility for financial accuracy and internal controls remains with the Justice of the Peace Precinct 2 Office.

Fannin County Auditor Alicia Whipple reminded residents that all audits are available on the county website.

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Fannin County Auditor Alicia Whipple presented Auditor Monthly Reports for April 2026.

The total cost of Fannin County Justice Center to date is $19,764,928.91.

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Discussion items

Commissioners court passed on an agenda item regarding Fire Code permitting and fees.

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Commissioners court discussed the Texas PACE Program and the possible establishment of a Fannin County PACE Program.

The Texas PACE program -- Property Assessed Clean Energy -- is a private program geared for developers and multi-family housing that encourages investment in energy and water efficiency by offering long-term financing.

William Myers, Executive Director of Bonham Economic Development Corporation (BEDCO), called it a "terrific tool that needs to be available countywide," adding that he wants Bonham and Fannin County to be more competitive.

Dub Taylor, CEO of Texas PACE Authority, explained how the financing program works.

State Rep. Shelley Luther cautioned that if a developer puts a lien on their house and the venture fails, it would be possible to lose their house.

"I would be strongly against it," stated Luther.

One county resident asked if these long-term loans could be used by wind and solar farms, battery storage facilities, data centers, etc., telling the court, "We don't want to have programs that destroy what we love..."

 "Why do we need a county-approved program?" asked Savoy Mayor Roger Cada. "This is not a good thing...not a good thing for our residents."

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Discussion and possible action items

Commissioners court approved a Memorandum of Understanding (MOU) between Fannin County Sheriff’s Office and the Texas Joint Counterdrug Task Force and to submit a Support Request Form to obtain a full-time intelligence analyst for the Fannin County Sheriff’s Office at no cost to Fannin County.

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Commissioners court passed on an agenda item regarding approval of Constable Reserves for all precincts.

Pct. 3 Constable Kevin Mayberry advised the court that reserves already have their own equipment and would volunteer to work 16 hours per month.

Fannin County Auditor Alicia Whipple advised that the county would incur increased liability insurance costs to cover reserves and noted that, since Pct. 3 currently has two reserves, right now the county is in violation of a 2017 court order that declares the county will not have constable reserves.

A compromise was reached when Mayberry said the two reserves would not work for two weeks until a definitive answer comes down from the court.

This agenda item will be researched and discussed in the next regular meeting of commissioners court.

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Commissioners court approved an Interlocal Agreement between Fannin County and the Fannin Central Appraisal District regarding assessment collection for the Cypress Point Public Improvement District.

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Fannin County Commissioners Court voted 3-1 to replace Edwina Lane with Pct. 3 Commissioner Kurt Fogelbrg as Community Representative on the Texoma Council of Governments Governing Board.

Jason Walker said it would be a slap in the face of county residents to appoint a person who resigned as commissioner and was then appointed as the purchasing agent and resigned again.

Walker contends that Lane is the only board member that isn't an elected official.

"I think we need to put an elected official on the governing board," Walker stated.

Commissioners A.J. Self, Kurt Fogelberg and Doug Self voted in favor of replacing Lane on the board, with Judge Cunningham casting the opposing vote.

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Commissioners court passed on an agenda item regarding the approval of Fannin County Tax Abatement Guidelines.  The current policy has expired. This agenda item will likely be readdressed in two weeks at a public meeting. The general consensus from the public was that abatement guidelines need to be rewritten in order to be much more definitive.

Judge Cunningham advised the court to avoid knee-jerk reactions to subjects such as abatement policy that have long-term impacts on the county.

"I know this has become a very important topic recently, especially as Fannin County continues experiencing growth and increased interest from large-scale infrastructure and energy-related projects," began Hannah Cupp, a local realtor with C4 Home and Land Team and chairman of Fannin County Lake Economic Development Committee. "Over the past several weeks, I took time to review both the 2009 and 2021 policies and attempted to put together a modernized adaptation that incorporates elements from both frameworks while also accounting for newer project types that many rural counties are now beginning to face. I provided a draft version to the court and county attorney strictly from a business and long-term planning perspective, as I am not a lawyer. I fully understand it would require legal review and adjustments, as necessary. I think one of the most important distinctions moving forward is creating a clearer separation between projects that create long-term permanent employment and business expansion versus specialized infrastructure projects that may create different infrastructure demands, valuation risks, emergency service considerations, and long-term fiscal impacts on the county. Some of the additions I focused on included infrastructure impact evaluation, decommissioning considerations, cost recovery provisions, public safety review, measurable performance requirements, and additional review standards for projects such as BESS facilities and large data centers. I also attempted to gather historical PILOT contribution data tied to prior abatements so there could be a clearer understanding of whether 100% abatements combined with PILOT structures have historically produced the best long-term financial outcome for the county. I have not yet received those figures, so I am not personally confident enough to say whether PILOT-focused structures or percentage-based abatements are ultimately the better path moving forward. Because of that, I would strongly encourage the court to gather and review that historical data so informed decisions can be made regarding both this policy and future abatement approvals. I simply wanted to be proactive in providing another framework for consideration as the county continues preparing for future growth and future project types. I know we talked about $300,000 in payroll, and a million in investment. I know those numbers are a little outdated, as we discussed, that equals about ten $30,000 annual jobs, or three six-figure jobs in total. My recommendation is we need to look a little bigger, I think more along the lines of one hundred permanent jobs may be our baseline. We're looking to drive responsible growth, and I know that's really the purpose of the abatement policy, and I think the other piece that we're missing here is this what we're seeing now is these B.E.S.S. plants are coming in, they never have to come to this court, is the problem, because they're going into our ETJs, we don't have the zoning authority to have them come in front of us and say, this is where we're going to be, this is what we're going to do. This abatement policy does give us that advantage to say, come in our door and let us have a conversation. It may not mean that they are going to get the abatement, but at least they are going to come to our door and say, this is what we are doing, so it is just one other tool in that sense."

Judge Cunningham said the county must be cognizant of "who we are welcoming to the party."

Savoy resident Michael Glover called the most recent version of the abatement guidelines "same as 2009 -- pretty light on the policy side, plus it is 17 years old." He asked the court to pass on this agenda item and take time to develop a more comprehensive, updated policy.

"The county appears to be taking an old policy, dusting it off and checking off a box," Glover remarked.

Savoy Mayor Roger Cada asked for representatives of all towns in Fannin County to have input into the county abatement policy. Cada told the court that he is very concerned about the negative impact abatement could have on our communities.

"Really, I don't want any tax abatement because, what did it do for my town?" Cada asked rhetorically. "Nothing! It hurt my town more than it benefited my town."

Cada went on to say, "Why should we give benefits to billion-dollar companies when that money needs to come here to take care of my county."  He asked the court to pause and carefully consider the possible impact of this policy.

"If we're gonna do it, let's do it right," another Savoy resident, Virginia Beaver, suggested. Beaver warned that development similar to the BESS facility near Savoy can significantly lower property values in the area.

Pct. 2 Commissioner A.J. Self said he liked some aspects of the 2009 abatement policy and certain aspects of the 2021 abatement policy and he suggested a larger committee with FCAD Chief Appraiser, Tylene Gamble serving as the chair.

Pct. 4 Commissioner Doug Kopf voiced support for Self's call for a larger committee with Gamble at the helm.

State Representative Shelley Luther suggested that the county abatement policy should be designed to specifically deny abatements for questionable development, such as battery storage facilities and data centers, and hinted that the state AG would defend Fannin County against litigation.

"I want to help you as much as I can," Luther promised.

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Commissioners court approved the installation of security doors for the elections department at the Fannin County Justice Center at a cost not to exceed $50,000 that will be paid for by the Fannin County Elections Department.

Fannin County Clerk Jenny Garner secured a grant that will pay for the change order, but the deadline to spend the money was rapidly approaching. Garner addressed commissioners court in hopes of expediting this process because she was not getting the cooperation she needed from other sources.

"We have been burning time when I didn't have time to burn," Garner stated with exasperation in her voice.

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Commissioners court voted to accept all bids for Bid 2026-001 Rock & Gravel bids received.

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Commissioners court voted to accept all bids regarding Bid 2026-002 Asphalt, Emulsions & Road Oil bids received.

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Commissioners court voted to go out for bids for janitorial services for Fannin County facilities, including Justice Center. The contract is scheduled to start August 1, 2026.

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Garner reminded residents that May 26 was election day.

Commissioners court had no need for executive session and adjourned at 12:59 p.m.