Northumberland County presents $49.13M proposed FY26 budget with 8¢ tax-rate increase; board warned of dwindling reserves

At a June 5 public hearing, Northumberland County officials presented a proposed fiscal year 2026 county budget of $49,130,222 that includes an 8¢ increase in the real-estate tax rate and a change returning the vehicle personal-property assessed ratio from 35% back to 40%.

Mister Tadlock, presenting the budget to the Board of Supervisors, said no action would be taken at the meeting because the Code of Virginia requires a seven-day waiting period before adoption. He also said the presented figures do not include cuts departments may later propose.

Several public speakers urged the board to prioritize public-safety and social-services pay. Sheriff Beauchamp asked supervisors to "invest in public safety," warning that without raises the sheriff’s office will be less competitive in recruiting and retaining deputies, dispatchers and support staff. "If we do not get raises, I'm feel fearful of those ones who are on the edge of leaving will, and why shouldn't they?" the sheriff said.

Deborah Whaley, a certified public accountant and former finance director for Westmoreland County, urged deeper expenditure reductions to protect the county’s unrestricted fund balance. She cited the fiscal 2024 audit showing an unassigned fund balance of about $7,000,000 (approximately 19% of general fund expenditures) and said the proposed FY26 budget would reduce the undesignated general fund balance to about 3.8%, which she described as a risk to borrowing capacity and financial stability.

Speakers representing social services outlined specific local-match needs to accept state-authorized employee bonuses and raises. Murthea Haney, chair of the Northumberland Board of Social Services, said the DSS received $11,232 from the state for a 1.5% bonus but would need $3,769 in local dollars to apply it; she said state funding for a 3% raise totaled $29,830 and that the local match to apply that raise would be about $5,190. Haney warned that failing to provide the small local matches would force the department to return roughly $40,000 to the state rather than distribute it as intended.

Board members acknowledged the budget would require dipping into the undesignated general fund balance. County staff estimated the board would need to draw roughly $1,300,000 from reserves for the proposal as presented, reducing the balance to roughly $1,600,000. Supervisors said multiple work sessions will be required to reconcile department requests, potential cuts and how to rebuild the contingency fund for future years.

No adoption vote occurred; the board reiterated that statutory notice requirements prevent immediate action and that supervisors will set follow-up meetings to review budgets, contingency impacts and employee-compensation options.