Rockingham County approves near-$106 million fiscal 2026 budget after debate over fund balance and sheriff costs

Rockingham County commissioners approved the proposed fiscal 2026 budget at a public hearing May 8 in Brentwood, adopting roughly $106 million in appropriations amid debate over use of fund balance and a 9.4% increase in the sheriff's office budget.

Senior Director of Finance Chuck Negerson said the overall appropriation shows a 4.89% increase but that a one-time $2 million transfer to the county capital fund — to support completion of a new county building — is being paid from $3 million in federal tax credits generated by a county solar array project rather than property taxes or unrestricted fund balance. "If you take out that $2,000,000, then you're looking at more of an increase that's well below that 4% figure," Negerson said.

Negerson outlined revenue and spending composition: about 41.69% of appropriations for wages, 14% for payroll-related benefits, roughly 27%…