County Manager Brian Miller presented the Duplin County recommended fiscal year 2025–26 budget and told the Board of County Commissioners the county is recommending a 58¢ tax rate per $100 valuation while noting the revenue-neutral rate is 0.5667 per $100.

Miller said the recommended budget balances statutory requirements and the board’s directive to limit ad valorem tax increases while sustaining services and addressing staffing and capital needs. “I want to inform everyone that the revenue neutral tax rate is 0.5667,” Miller said. “The recommended budget deposit tax rate of 58¢ per 100 valuation to build personal property and public utilities.”

The presentation said mandatory employer contributions to the North Carolina Retirement System will rise for both sworn and non‑sworn employees and that county health‑insurance costs increased; the budget absorbs some insurance increases and includes a 3% cost‑of‑living adjustment for employees. Miller outlined capital items in the general fund including equipment for elections, facilities maintenance, parks and an ambulance purchase and remount for EMS.

The board opened a public hearing on the proposed budget and took questions from residents. One resident asked about how the revaluation process affected tax bills; Miller explained revaluations occur every four years and said the board directed staff to keep the tax rate “as low as you possibly could this year.” Another resident asked whether local action could lower taxes for properties affected by air or water contamination; Miller and other commissioners replied that statutory authority for air and water regulation lies with the state and that a program to change tax treatment based on environmental conditions would need to come from the state.

Miller reported Duplin County Schools requested a 6.4% increase in current expense (reported in the presentation as $820,294) and James Sprunt Community College requested a 5.11% increase (reported as $107,445). The manager said ad valorem revenues were anticipated in the mid‑$30 million range (presentation numbers were stated as approximately $34,196,937) and that a fund balance appropriation is included in the draft budget (presentation listed $7,730,233). Miller also reported the value of a penny of the tax rate at $662,081 as presented to the board.

Commissioners and members of the public praised staff for the work preparing the budget and emphasized continuing focus on employee compensation, fleet and building maintenance, and economic development. The board did not adopt the final budget during the meeting; Miller said staff will refine portions of the draft and highlight relevant changes prior to final adoption.

The board scheduled follow up work ahead of final adoption and opened, then closed, the public hearing during the meeting.