Currituck County Manager Rebecca Gay presented the proposed fiscal year 2026 budget to the Board of Commissioners on May 19, recommending an $88,403,174 general fund operating plan that maintains the county’s property tax rate at 62 cents per $100 of assessed value and funds increased spending on public safety, education, capital projects and a phased implementation of a consultant‑recommended county pay plan.

“ I am pleased to submit Currituck County’s fiscal year 2026 proposed budget,” County Manager Rebecca Gay said in opening remarks. Gay’s presentation emphasized population growth (the state demographer’s 2024 estimate: 33,670 residents, a 36.5% increase since 2014) and the county’s staffing pressures compared with neighboring counties.

Key allocations and proposals in the draft budget include:

- Public safety: 37% of general fund appropriations allocated to public safety departments; funding proposed for vehicle replacement programs includes $693,000 for 10 sheriff patrol vehicles, $346,500 for five sheriff trucks, and $7,750,000 for two ambulances for Fire & EMS.

- Radios: $600,000 proposed to continue a multi‑year replacement of portable handheld and vehicle mobile radios (year two of a five‑year plan) to replace units approaching end‑of‑life.

- Education: $15,673,160 recommended for local current expense funding for Currituck County Schools (a 6.69% increase). The budget includes capital outlay and transfers totaling $2,900,000 for school capital construction (a mix of county funding and anticipated state lottery / repair funds) and $209,244 to increase teacher supplements.

- Employee pay plan: The county will begin a phased implementation of consultant recommendations to rework pay grades and ranges; FY26 implementation cost across all funds is listed as $1,765,077 (general fund share $1,168,219). The county proposes to cap the employer 401(k) contribution at 5%.

- Fleet and capital: The draft capital improvement plan and a proposed lease program would shorten vehicle replacement cycle from roughly 12 years to 4–5 years on average; the budget proposes leasing 27 vehicles at an estimated $321,667 annual cost. A multi‑year capital improvement plan (FY26–2030) accompanies the budget.

- Revenue options: Manager Gay recommended considering a local sales‑tax referendum (a quarter‑cent under Article 46 of the local option sales tax) projected to raise roughly $2.3 million annually; one penny of property tax generates approximately $856,300 for comparison.

The manager noted the budget is prepared under the North Carolina Local Government Budget and Fiscal Control Act and that the board will hold a work session and a public hearing on June 2, 2025; the board must adopt a final budget by July 1, 2025. Gay also highlighted specific departmental accomplishments from the past year, and recognized retiring Finance Director Sandra Hill.

Commissioners asked clarifying questions on staffing, timing of capital projects and the potential sales tax referendum. The proposed budget contains no new general‑fund positions but moves several existing positions among funds and recommends some position eliminations where vacancies allowed restructuring.