At a June 2025 special-called meeting, the Northumberland County Board of Supervisors adopted the county’s fiscal year 2025–26 budget, set the real estate tax rate at 74 cents per $100 of assessed value (an 8-cent increase), and approved several routine resolutions tied to implementation.

County Administrator Tadlock presented the county package and said the total budget to be adopted is $49,102,121. He said the 0.74 tax rate represents an 8-cent increase per $100 of assessed value. The board voted to adopt the budget on a 5-0 vote.

Tadlock reviewed the impact on the undesignated fund balance and said, as presented, the county would not need to dip into the undesignated fund balance and estimated the balance at roughly $3,233,000 (he said an earlier estimate had been about $3,000,000). He cautioned the final balance would depend on any supplemental appropriations the board later approves and on items not funded through grants.

Board members discussed state-mandated compensation adjustments. Tadlock explained that a 3% increase for certain Virginia Compensation Board positions applies to employees at base comp board salaries; those raises come from the state Compensation Board and are not local monies. He said the county must ensure it does not pay below the Comp Board-established salary levels for those positions.

The board also approved, without recorded opposition, an appropriations resolution to appropriate funds for fiscal year 2026 (the resolution reflects quarterly payments and leaves some school monies unappropriated to be set later), a personal property tax relief resolution adopted annually, a resolution authorizing a revenue anticipation note for FY26 (to be used only if needed), and the FY26 fee schedule.

During the public portion one resident questioned the effective date of the tax change; comments in the room showed confusion about whether the change takes effect July 1 or January 1. The administrator said finalized budget materials would be posted on the county website and printed copies could be made available.

Motions to adopt the budget and the related resolutions passed on unanimous 5-0 votes.