Despite several proposed tax increases, no one spoke during a public hearing held Tuesday on the fiscal year 2027 Madison County budget.
The $74.1 million budget, of which $37.1 million is in the general fund, is approximately 5% higher than the current year’s adopted budget. The proposed budget includes a 2% cost of living adjustment for all employees effective July 1 and an average of a 2% merit increase tied to employee evaluations effective Jan. 1. Department heads can utilize performance metrics to award the merit increases from a pool of money. Some employees may earn up to 3% while some could earn 0%. Approximately $38,000 is included for merit increases at the sheriff’s office. The budget also absorbs a 16.9% health insurance rate increase, opting to follow the school board’s decision of not passing the increase on to employees.
The advertised budget also includes a new part-time position in the animal control department, the unfreezing of a second part-time position at the animal shelter, converting a part-time position to full-time in the commonwealth’s attorney office, converting a part-time position to full-time in parks and recreation, a new full-time court security position and a new full-time EMS position. The contribution to the schools was decreased by $75,000. The budget funds the community paramedicine program at a cost of $112,336, but that number could be reduced if a grant application is successful.
The budget includes capital needs of approximately $2.7 million funded through a mix of fund balance and borrowed funds. Among the items funded in the budget are four sheriff’s office vehicles, the replacement of HVAC units at the Boys & Girls Club and the middle and high school (the total of which will be split between FY27 and FY28), a zero turn mower and the conversion of a used sheriff’s office vehicle into an animal control vehicle.
The budget includes a 2-cent real estate tax increase, from $0.51 per $100 of assessed value to $0.53. A one-cent increase yields approximately $275,000 in revenue. The personal property tax is also increased, from $3.40 per $100 of assessed value to $3.50. A ten-cent increase yields $175,000 in revenue. The transient occupancy tax (TOT) is increased from 5% to 6% and the meals tax is increased from 4% to 5%. Each 1% lodging increase yields approximately $50,000 and each 1% meals tax increase yields approximately $140,000. The TOT will be split with 3% going into the tourism fund and 3% going to the county.
Several administrative fees are also changing. The impoundment fee for companion animals is increasing $3 to $15. The same fee, but for livestock, is increasing $10 to $25. The boarding fee for livestock is also increasing from $10 to $20 per day and the adoption fee for livestock is increasing from $45 to $100. In the building and zoning office, the application fee for rezoning and a zoning text amendment is increasing to $1,000; for a special use permit $750, a variance request $400 and a variance request appeal $500. The fee for an above ground pool is $100. The fee for disposing of tires is increasing to $7 per passenger car and truck tire and $20 for commercial truck and tractor tires. The budget is balanced using an approximately $1.7 million beginning appropriation from fund balance.
Despite the increased taxes and fees, no one spoke during the public hearing on the proposed budget. Supervisor Jim Jewett said the county’s economic development committee is continuing to work on expanding the tax base, as well as grant possibilities.
The board is expected to vote on the budget, tax rates and administrative fees during the April 28 meeting. That meeting will begin at 6 p.m. at 414 N. Main Street, Madison.
