Jefferson County fixes $1.49 tax levy, approves FY25-26 appropriations and budget amendments

The Jefferson County Board of Commissioners approved several fiscal measures at a special call meeting, including Resolution 2025-26 fixing the county tax levy at $1.49 for fiscal year 2025–26 and multiple appropriations and budget amendments covering departments and nonprofit organizations.

The board passed Resolution 2025-24 (appropriations for nonprofit organizations, FY25–26) on a motion by Commissioner Boston Brooks with a second from Commissioner Ransom Douglas; the vote was 14 yes, 0 no, 1 abstain. Resolution 2025-25 (appropriations, various departments, FY25–26) passed on a properly seconded motion, 15 yes, 0 no. Resolution 2025-26 (fixing the tax levy at $1.49, FY25–26) passed 13 yes, 2 no. Resolution 2025-27 (lease of business machines, FY25–26) passed 15 yes, 0 no. The board also approved a package of budget amendments and school amendments and voted to adopt multiple fund adjustments, including votes covering fund 10113, 10114, 1141, 131, 116 and fund 207.

Commissioner Jim, speaking during closing remarks, urged closer scrutiny of the adopted budget and warned of fiscal pressure next year. “I’m really surprised it was as quiet as it was here tonight,” he said, noting the county faces continuing cost pressures. He outlined estimates discussed at the meeting: a net initial surplus of about $157,000 under the adopted budget but projected additional costs that could total “about another $500,000” for a 2.5% cost-of-living adjustment (COLA) and further increases from inflation and insurance. “We’re gonna be in the hole in 500 to $700,000 starting out next year,” he said.

Jim urged the commission to seek both cost reductions and new revenue sources: “We need to be, as a county commission group, extraordinarily focused on getting the short term rental policy pushed through, which could cover a significant amount of those increase,” and he suggested revisiting the mineral tax and rezoning to generate revenue.

Budget committee process details were discussed on the record: budget items had been reviewed by the budget committee earlier and several budget amendments and funds were grouped for voting; staff and the chair noted which items required separate votes. During votes commissioners referenced specific fund numbers; staff identified fund groupings before the roll calls.

Why this matters: the tax levy and the adopted budget set property-tax rates and departmental spending levels for the county, and commissioners flagged potential shortfalls and policy options—short-term rental rules, mineral tax adjustments and rezoning—that they said could affect future revenues.

The board did not adopt an explicit new revenue measure at the meeting; it approved the listed resolutions and amendments and left discussion of potential policy changes to future meetings.