There is a popular cry from certain activists and politicians that government budgets should generally be constrained by population increases and inflation, except in the instance of a local emergency or a referendum by the voters. It is a pretty simple rule, but I don't think anyone has ever evaluated our local governmental bodies and how their history compares to this popular rule.

First, I don't have access to a large history of budgets via the internet. (Note to our local Auditors and Financial Officers, fire up your scanners and keep comprehensive archives on the web, not just the last two years). However, in the County's 2009 Budget Book there is a table of property tax levies that goes back to 1999. Unless the County has been in the habit of adopting deficit budgets, an analysis of the growth of property tax levies should track with expenditures. Besides, this is the number most of us care about.

According to the table on page vi of the 2009 budget, Midland County levied property taxes in the amount of $11,778,635 in 2000. According to the 2000 census, the population of Midland County was 116,009.

This works out to a per capita property tax of about 101.53.

Now, let's adjust this for inflation. According to the Dallas Federal Reserve the consumer price index in October of 2000 was 166.5. In October of 2009, the consumer price index was 201.6. This produces an inflation multiplier of 1.2108.

This makes the per capita property tax (adjusted for inflation) $122.93.

According to the Texas State Data Center, the estimated population of Midland County in 2009 was 130,203. Using the inflation per capita figure, Midland County should have levied 16,005,854.79 to comply with the "inflation and population rule."

So what did they levy in 2009? $22,733,473, or $6.7 Million more than "the rule."

Basically, the County's property tax levy has outstripped increases for inflation and population growth by whopping 42% in the past decade.

Does anyone feel like they're getting 42% more in County services than you got in 2000?

(FYI, since the rule includes voter approved increases, I don't think this range includes any County bonds passed by the voters, the jail was passed in 2008 after the FY 2009 budget was prepared.)