Commissioners adopt FY2027 budget and raise property tax rate; M&O, debt rates approved

After a presentation from Monica Harris, budget and finance director, the Commissioner's Court adopted the FY2027 budget and associated tax rates following a public hearing and debate.

Harris said adjusted taxable value increased 4.3% year over year and new construction added about $7.75 billion in appraised value, accounting for roughly 3% of the increase. She presented the no-new-revenue rate (0.147806), the voter-approval rate (0.152822), an unused increment (0.003612) and a legal maximum without an election (0.156434). Harris summarized the proposed general fund at $366,188,971 and total combined revenue at $633,900,000 (an 8.1% increase); property taxes support about 81% of the general fund.

Following public comment (Angela Martinez urged fiscal restraint), the court approved the M&O rate of 0.109564 (motion passed 4-1), adopted the debt service rate of 0.041850 (passed 4-1), and adopted a combined property tax rate of 0.151414, a record vote that carried 4-1. The court also approved the FY2027 budget as presented (record vote 4-1), elected-official salaries as listed in the packet (passed 4-1), a waiver of radio fees for the Westminster Volunteer Fire Department (passed 5-0), and adoption of the Trails of Blue Ridge budget and tax rate (unanimous). Monica Harris noted the county's workforce at 2,170.5 FTEs with requested additions totaling 161.5 positions in the proposed budget.

Commissioners debated a separate proposal by Speaker 1 to ask departments to reduce spending by 2.76% to avoid a tax-rate increase; that motion died for lack of a second. A related proposal to change the county's compensation target from the 75th to the 50th percentile similarly failed for lack of a second. The court recorded votes and finalized the budget and rates for FY2027.