Cobb County FY26 proposal would add $48.4 million to operating budget; commissioners and residents debate priorities

Cobb County finance staff presented the proposed fiscal year 2026 budget during a second public hearing July 16, telling the Board of Commissioners the countywide operating budget increase is roughly $48.4 million and that the general fund would rise by $18.3 million to about $643 million.

The presentation identified the primary drivers of the countywide increase: an $11.4 million increase in the water fund for operations (purchases, chemicals, electricity and related costs), a $12.3 million increase tied to filling 106 vacancies that were on the books in the prior year, a $8.6 million countywide cost for a proposed 2% pay-scale adjustment/COLA and step-in-grade implementation, and a $5.9 million increase in the county claims fund for health, dental and related insurance claims. Finance staff also listed $2.3 million in "impact items" (contractual or mandated items that will increase next year's baseline) and a roughly $2.7 million net increase in capital and grant funds, driven by a $2.3 million multi-year capital-grant estimate.

Why it matters: The FY26 budget sets priorities for public safety, infrastructure and county services and provides the basis for the millage the board will set for 2026. Final adoption of the FY26 budget is scheduled for the board's regular meeting on July 22 at 7 p.m.

Details from the staff presentation

Deputy Finance Department staff described the county's two-year (biannual) budgeting process and said this is the second-year (planning) budget. The staff packet and two budget binders were posted to the county finance website and provided to commissioners, the deputy finance official said. The proposed FY26 column includes four net new positions (two for fire, two for water); the larger roster change referenced by staff was the filling of existing vacancies rather than an increase in authorized headcount.

The deputy finance staff explained that the proposed $48.4 million increase is countywide and not limited to the general fund. "That is not all general fund; that is countywide," staff said when discussing payroll and benefit-driven increases. The presentation said the general fund receives roughly 61% of its revenue from property taxes while single-purpose funds such as the fire fund and the Cumberland Special Service District rely principally on property tax revenues.

Public comment and board reaction

Several residents used the public comment period to demand clearer budget detail and to press the board to prioritize core services. Jan Barton told the board, "I'm asking y'all to consider encouraging all department heads to think ahead, put it in the budget. If it's not in the budget, please don't approve any more of those," and urged the board to avoid "budget creep." Betty Hayden criticized large expenditures and asked for line-item detail: "We are spending 25,000,000 above budget to construct a new share facility... We need better accountability to the public specifying how our money is spent for each line item in the budget." Christine Rosman and others raised questions about staff and outside-consultant spending and about the Braves/Truist Park-related investments.

Commissioners raised transparency and priority-setting concerns on the dais. Commissioner Gamble (sic) and Commissioner Burrell said constituents want the board to make clearer choices between wants and needs; Commissioner Allen requested an additional working session before the July 22 adoption vote. Chairwoman Cupid acknowledged difficult trade-offs and reiterated the county's aim to be conservative in revenue and spending projections, noting the board had removed the $200,000 per-commissioner discretionary allocation from the recurring budget to help balance FY26.

Budget mechanics, risks and follow-up

Staff noted key budget mechanics: the 2025 millage hearing concerns tax revenue tied to the 2025 budget; the FY26 budget provides planning for next year and will inform the 2026 millage-setting. Staff cautioned that approving a millage lower than the level assumed in the budget would create a current-year shortfall that might require revising FY26 plans. Staff also said TAVT (title ad valorem tax) is included within the broader "property tax" revenue line in some reports and that TAVT is not generated by millage rates; commissioners asked staff to provide a digest breakdown (new construction vs. reassessment) and for that material to be made public.

Ending and schedule

No final vote on the FY26 budget occurred July 16; the board will receive final adoption materials and vote on both millage and the FY26 budget on July 22 at 7 p.m. Chairwoman Cupid and staff also announced a virtual town hall to allow broader public engagement before adoption.