Every figure comes from an official record — the Texas Comptroller, the Census Bureau, or the City of South Padre Island's own documents — and links to its source. Summaries are AI-generated: verify against the originals.
Where the money comes from
Non‑property taxes (Hotel/Motel Tax Fund)
$9,714,283
Property taxes (General Fund)
$7,910,043
Non‑property taxes (General Fund)
$5,576,793
Property taxes (General Debt Service Fund)
$3,079,089
Non‑property taxes (Venue Project Fund)
$2,963,400
Non‑property taxes (Beach Maintenance Fund)
$2,963,400
Non‑property taxes (Convention Center Fund)
$2,139,316
Intergovernmental (Transportation Fund)
$1,614,788
Non‑property taxes (Economic Development Corp Fund)
$1,352,950
Fees and services (General Fund)
$1,113,269
Non‑property taxes (Beach Nourishment Fund)
$740,850
Licenses and permits (General Fund)
$619,175
Other financing sources (Venue Debt Service Fund)
$510,838
Other financing sources (Transportation Fund)
$403,710
Other financing sources (EDC Debt Service Fund)
$401,850
Miscellaneous (General Fund)
$400,000
Intergovernmental (Beach Nourishment Fund)
$360,000
Convention Center revenue (Convention Center Fund)
$336,000
Fines and forfeitures (General Fund)
$317,200
Intergovernmental (General Fund)
$301,539
From the adopted budget's summary; each table's scope (which funds it covers) differs, which is why section totals don't match each other.
What kind of spending? (salaries, utilities, equipment…)
Cost of Living Adjustment (COLA)
$344,091
Annual computer replacement program
$25,000
IT software increase
$7,159
Granics broadcasting server
$6,850
Police firewall upgrades
$6,000
Starlink internet service
$4,000
Cloud backup storage
$2,210
What is the city budget?
The document is the City of South Padre Island’s adopted budget for fiscal year 2025‑26. It outlines how the city will raise revenue – mainly through a higher property tax rate, sales tax, hotel occupancy taxes and special funds – and how that money will be spent on services, a 3 % cost‑of‑living adjustment, IT upgrades, public safety, and debt service. It also details the projected debt payments and the amounts set aside for beach nourishment, venue projects and other special initiatives.
| Property tax increase over prior budget |
$1,344,581 (13.67 % increase) |
| Property tax rate for FY 2025‑26 |
$0.262159 per $100 |
| Projected sales tax revenue |
$4,058,849 |
| Projected hotel occupancy tax revenue |
$11,853,599 (total hotel/motel & convention center $12,549,599) |
| Beach Nourishment Fund projected revenue |
$1,150,850 |
| Total debt service payments |
$3,578,143 (principal $2,645,000 + interest $933,143) |
| Citywide cost‑of‑living adjustment (COLA) |
$344,091 (General Fund $252,581; CVB $44,234) |
Is it accounted for? What the auditors say
The City of South Padre Island’s Annual Comprehensive Financial Report for the fiscal year that ended September 30, 2025. It contains the audited government‑wide and fund financial statements, the auditor’s opinion, management’s discussion, and many supplemental schedules that detail the city’s revenues, expenditures, debt, taxes, demographics and major projects such as the Laguna Boulevard reconstruction.
| Full‑time residential population |
≈ 2,891 persons |
| City land area |
≈ 2.5 sq mi |
| Fiscal year end |
September 30, 2025 |
| Report issuance date |
March 26, 2026 |
| Design cost savings for Laguna Boulevard project |
≈ $478,000 |
| Total construction cost for Laguna Boulevard reconstruction |
≈ $6,500,000 |
| Operating reserve |
Six‑month reserve |
| General‑obligation bond rating |
AA+ |