The Board of County Commissioners filed the 2026-27 Estimate of Needs and the accompanying financial statement on Sept. 28, 2026, asking for $11,737,225.20 in unrestricted general‑fund appropriations for the coming fiscal year. The county reports a cash fund balance of $3,426,462.16 on June 30, 2026 and estimated non‑tax revenues (fees, interest and other receipts) totaling $2,248,412.77, leaving a net ad valorem requirement of $6,062,350.27.
The county’s filing and the Excise Board’s certification set the general‑fund levy at 10.13 mills for 2026 to raise the required tax dollars after a 10% delinquency reserve. The financial documents were prepared in prescribed form and accompanied by a compilation report from TURNER & ASSOCIATES, PLC; as that firm stated, “We have performed a compilation engagement ... We did not audit or review the prescribed financial statements ... Accordingly, we do not express an opinion, a conclusion, nor provide any form of assurance.” The Excise Board’s certificate records that it “ascertained the aggregate amount to be raised by ad valorem taxation” and then computed levies accordingly.
Why it matters: the levy and spending request determine local property‑tax bills and fund county services such as public safety, highways and health. The packet lists department‑level appropriations and lapsed‑appropriation carryovers that contributed to the $11.74 million total. The county’s next procedural step is to publish the certified levies and deliver copies to the State Auditor and Inspector as required by statute.