On August 21, 2025, the Bosque Central Appraisal District (BCAD) Board of Directors approved its 2026 operating budget, raising spending by 6.63% (about $82,499) and granting 5% raises across all positions. The budget also funds training, litigation, software contracts, and continued homestead audit services, which BCAD claims added $7.85 million to the tax roll. Approval came despite taxpayer opposition and ongoing state and federal oversight inquiries. Under Texas Tax Code §6.06, local taxing entities must approve or disapprove the budget by September 15; if a majority disapproves, BCAD must revise and resubmit, but if no action is taken, approval is automatic. 

Purpose: To analyze BCAD's 2024 and 2025 budget documents, highlight discrepancies and reserve fund activities, compare executive salaries, and assess conflict of interest concerns. This analysis is designed to support scrutiny of current leadership practices and investigate potential misuse of taxpayer funds.

1. Reserve Fund and Non-Operating Expenditures (2024)

• Technology & Professional Services Reserve: $374,602.57

• Legal & Litigation Reserve: $50,000.00

EQUALING A TOTAL NON-OPERATING RESERVE OF $424,602.57

These reserves were classified as non-operating expenses. No budgetary evidence in the 2025 adopted budget suggests a refund or offset to taxpayers. This raises concern that these funds are being quietly stockpiled to finance a multimillion-dollar facility without public transparency.

2. Compensation

These salary figures are especially concerning given the rural nature of Bosque County and the increasing burden on taxpayers. For example, the Chief Appraiser's salary rose from $88,005 in 2024 to $92,405 in the October 2025 adopted budget—a nearly 5% increase, despite earlier proposals as high as 10%.

Salaries across the board show steady increases. The Deputy Chief Appraiser's pay jumped from $79,949 in 2024 to $83,946 in the October 2025 revision—another 5% increase. Even lower-level appraiser positions saw 7–10% hikes.

Moser’s base salary is listed at $92,405—making him one of the highest-paid officials in Bosque County. He now earns more than the County Judge, County Attorney, and Sheriff, with only the County Auditor receiving a higher salary.

In a county with a small tax base, every raise directly impacts property owners, many of whom are already struggling with inflated appraisals. These decisions demand closer scrutiny.

3. 2025 Budget Adoption

• No Reserve Refund: Despite holding over $424,000 in 2024 reserves, no line item appears to address returning this money to taxpayers.

4. Retirement Projection (Reference Only, Not Cited) An external projection estimates that by 2032, BCAD will have committed nearly $1 million in retirement contributions under a 3% annual COLA policy. This aligns with, but slightly exceeds, BCAD's actual 2024 salary line ($510,840), indicating the budget may underreport true long-term liabilities.

5. Community Letters 

Many, including our local officials, have expressed deep concern over increasing tax burdens, lack of transparency, and the rumored construction of a new appraisal district building. These letters demand justification for reserve spending and executive salaries, and question why taxpayer funds are being allocated toward potential capital projects that were not discussed publicly.

Additionally, public records suggest a potential conflict of interest involving a board member with business ties to real estate operations, including Sidney Carlisle Real Estate, Inc., registered to an individual actively involved in county real estate transactions. This raises ethical and legal concerns regarding impartiality and public trust.

6. Findings and Concerns

• Executive compensation is significantly above state averages.

• Nearly half a million dollars in reserves are not accounted for in future budget plans.

• Citizen letters and documentation raise concerns about leadership priorities and lack of transparency.

• Potential conflicts of interest exist among leadership tied to real estate activities in the county.

These findings raise important questions that merit prompt attention from taxpayers, board members, and independent auditors. The documented patterns may indicate concerns related to fiscal oversight, the appropriateness of public fund usage, and sensitivity to the financial challenges faced by county residents.