Culpeper supervisors approve 43¢ tax rate, adopt FY2026 budget and revise 5-year CIP

The Culpeper County Board of Supervisors voted 6–1 on May 6 to set the real-estate tax rate at 43¢ per $100 of assessed value and adopted the county’s fiscal year 2026 operating and capital budget.

The board’s action formalizes the rate the county used to prepare its FY2026 spending plan and carries forward appropriations for county operations, school projects and capital needs. County Administrator Mr. McLaren told the board staff had posted two rate options — the advertised 44¢ rate and the 43¢ rate — and the budget before the board is based on the 43¢ assumption.

Why it matters: the adopted rate and budget fund near-term county operations and school capital projects while relying more heavily on reserve set‑asides for debt management than the 44¢ alternative. Supervisors repeatedly cited rising school-related debt service tied to local growth and two planned school projects as drivers of future budget pressure.

Most important facts: the board approved the 43¢ rate after discussion about reserves and upcoming debt service tied to a new elementary school and renovations at Culpeper Middle School. Supervisor Deal moved the 43¢ rate; the motion carried 6–1. Supervisor Rosenberger cast the sole dissenting vote, saying he could not support any tax increase following recent reassessments.

The board then approved the operating and capital budget for FY2026 based on the 43¢ rate and adopted the appropriation resolution to make the budget effective for the coming fiscal year.

Capital plan change: the board approved the county’s FY2026–2030 capital improvement program (CIP) but agreed to move the large courthouse expansion project from fiscal year 2028 to fiscal year 2030. The change was made to better align that debt with projected revenue timing; the motion to postpone the courthouse funding was adopted by voice vote.

School financing: the board also adopted a resolution authorizing the Culpeper County School Board to apply to the Virginia Board of Education’s Literary Fund for a loan up to $25 million to help finance construction of a new elementary school (Elementary School No. 7). The school board previously approved the loan application; the supervisors voted to authorize the application as requested.

Other budget items: the board approved a resolution allowing a one‑time 1.5% bonus for Department of Social Services staff (matching state rules and local budgeted funds) and accepted donations and grant amendments included on the consent agenda (including an animal services donation of $1,000 and parks grant funds of $1,000). Those items were included in the consent agenda that the board approved at the start of the meeting.

What was discussion, what was decision: supervisors debated whether to hold the advertised 44¢ rate (which would draw less on reserve set‑asides) or adopt 43¢ and use more of the county’s debt-management reserves. Rosenberger opposed any increase; other supervisors said the modest rise distributes costs across current taxpayers rather than deferring larger increases later as school debt grows. The formal decisions taken were: (1) adopt 43¢ as the real‑estate tax rate, (2) adopt the FY2026 budget consistent with that rate, (3) adopt the FY2026 appropriation resolution, and (4) shift the courthouse CIP entry from FY2028 to FY2030.

Looking ahead: supervisors and staff discussed whether to change the county’s appropriation practice (annual versus semiannual/quarterly). Staff cautioned that more frequent appropriations would impose additional administrative and contract-management work; no change was adopted.

Ending note: the board concluded its budget actions by thanking county staff for preparing the documents and approved the appropriations that make the FY2026 budget effective.