Wilson County adopts FY2027 tax rate and budget with payroll correction for sheriff’s offices
June 16, 2026 | Wilson County, Tennessee
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Wilson County’s Board of County Commissioners on June 15 approved the fiscal year 2027 tax rate and a package of budget appropriation resolutions that include a payroll correction for sheriff’s personnel.
The commission adopted Resolution 26-6-4, fixing the county tax rate for the fiscal year beginning July 1, 2026, at 1.1657. The tax-rate resolution passed on a recorded vote of 23–0.
Finance Director Aaron Maynard told the commission staff discovered a missing 2% step that had not been applied to a set of positions in the sheriff’s department and related facilities. "The sheriff's department, the total impact including benefits is $241,37. The jail is $141,496. Workhouse is 4,414. WEMA is 11,417. This makes a total adjustment of $398,634," Maynard said, explaining the substitute appropriations the comptroller required for lease-financing paperwork and the payroll correction.
Commissioners moved to approve the substitute appropriations and the overall appropriations resolution (Resolution 26-6-5) with accompanying amendments that integrated Maynard’s correction. The appropriations resolution passed; later roll-call was recorded as 22 yes, one abstention and two absent.
During discussion, Commissioner Denton said he would vote for the budget but warned against using future-year growth funds to cover current expenses, describing that approach as a worrisome precedent. The commission’s vote followed multiple committee reports, department presentations and procedural conflict disclosures read into the record under state law.
Other budget-related measures the commission approved included line-item transfers for the Expo Center, additional appropriations to circuit court and election commission accounts, and an authorization related to a lease-purchase agreement for county equipment. Commissioners also approved a resolution authorizing issuance of county school bonds not to exceed $60 million (Resolution 26-6-17).
The meeting packet included two substitute lease resolutions that Maynard said were required by the state comptroller because of changes to pre-approval procedures for lease financing. The commission approved the substitutes as part of the appropriations package.
The commission’s action completes the formal budget adoption step for fiscal year 2027; Maynard indicated staff will implement the corrected pay steps and the listed transfers going forward.
The commission adopted Resolution 26-6-4, fixing the county tax rate for the fiscal year beginning July 1, 2026, at 1.1657. The tax-rate resolution passed on a recorded vote of 23–0.
Finance Director Aaron Maynard told the commission staff discovered a missing 2% step that had not been applied to a set of positions in the sheriff’s department and related facilities. "The sheriff's department, the total impact including benefits is $241,37. The jail is $141,496. Workhouse is 4,414. WEMA is 11,417. This makes a total adjustment of $398,634," Maynard said, explaining the substitute appropriations the comptroller required for lease-financing paperwork and the payroll correction.
Commissioners moved to approve the substitute appropriations and the overall appropriations resolution (Resolution 26-6-5) with accompanying amendments that integrated Maynard’s correction. The appropriations resolution passed; later roll-call was recorded as 22 yes, one abstention and two absent.
During discussion, Commissioner Denton said he would vote for the budget but warned against using future-year growth funds to cover current expenses, describing that approach as a worrisome precedent. The commission’s vote followed multiple committee reports, department presentations and procedural conflict disclosures read into the record under state law.
Other budget-related measures the commission approved included line-item transfers for the Expo Center, additional appropriations to circuit court and election commission accounts, and an authorization related to a lease-purchase agreement for county equipment. Commissioners also approved a resolution authorizing issuance of county school bonds not to exceed $60 million (Resolution 26-6-17).
The meeting packet included two substitute lease resolutions that Maynard said were required by the state comptroller because of changes to pre-approval procedures for lease financing. The commission approved the substitutes as part of the appropriations package.
The commission’s action completes the formal budget adoption step for fiscal year 2027; Maynard indicated staff will implement the corrected pay steps and the listed transfers going forward.
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