{"about":"Loving County, Texas 2025 budget, compiled by County Commons (independent, nonpartisan; not a government website). Every amount cites its source document and page.","page":"https://lovingtx.countycommons.us/budget","meta":{"document":"Loving County FY2025 Budget (tax levy)","title":"Loving County — the money trail","grand_total":84002309,"year":2025,"note":"Loving County has 64 residents — the fewest of any county in the United States — and sits on top of the Permian Basin oil field. Its 2024 taxable value is $18,233,228,957, about 82% of it oil-and-gas mineral value: roughly $284,894,202 of taxable property per resident, almost certainly the highest of any US county. This tree is the property tax the county levies across its three tax-supported funds at a total rate of $0.46071 per $100. The county carries no debt and holds large reserves. Line-item appropriations live in the county’s adopted budget, which is a scanned PDF pending text extraction (see the docket); the levy figures here are each fund’s rate applied to the certified taxable value."},"documents":[{"id":"loving-fy25-budget","title":"Loving County FY2025 Adopted Budget","jurisdiction":"loving-county","layer":"appropriation","source_url":"https://www.co.loving.tx.us","retrieved_at":"2026-08-21","status":"ingested","note":"Total tax rate $0.46071/$100 (General Fund $0.30263 + Road & Bridge $0.09329 + Special Road & Bridge $0.06479); levied on a 2024 taxable value of $18,233,228,957. No outstanding debt. County-hosted PDFs are scanned images; the state-hosted copies (newtools.cira.state.tx.us) are text-extractable."}],"verification":{"total_checks":7,"passed":7,"failed":0},"nodes":[{"year":2025,"layer":"appropriation","section":"appropriations","docket_ref":null,"source":{"doc":"loving-fy25-budget","page":null},"status":"sourced","id":"gf","parent":null,"name":"General Fund (property-tax levy)","code":null,"amount":55179221,"note":"What the General-Fund tax rate ($0.30263/$100) raises on the county’s $18.2 billion taxable value."},{"year":2025,"layer":"appropriation","section":"appropriations","docket_ref":null,"source":{"doc":"loving-fy25-budget","page":null},"status":"sourced","id":"rb","parent":null,"name":"Road & Bridge (property-tax levy)","code":null,"amount":17009779,"note":"What the Road & Bridge rate ($0.09329/$100) raises — roads across a county that is almost all oil field."},{"year":2025,"layer":"appropriation","section":"appropriations","docket_ref":null,"source":{"doc":"loving-fy25-budget","page":null},"status":"sourced","id":"srb","parent":null,"name":"Special Road & Bridge (property-tax levy)","code":null,"amount":11813309,"note":"What the Special Road & Bridge rate ($0.06479/$100) raises."}]}