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Liberty County adopts FY 2026 budget, holding millage steady pending final digest
Summary
The Liberty County Board of Commissioners approved three resolutions adopting the county's FY 2026 general operating, special revenue and capital projects budgets totaling a proposed $65.6 million for the general fund while reserving the right to amend after the final property digest is certified.
The Liberty County Board of Commissioners on Thursday adopted the county's proposed fiscal year 2026 budgets, approving separate resolutions for the general operating fund, special revenue funds and capital projects funds. The budgets take effect July 1.
County staff presented a proposed general fund of $65,600,000, a 5.1% increase over last year's proposal; commissioners adopted the three required resolutions by pooled votes during the meeting.
The county emphasized the adopted plan is conservative because the official property digest ' the primary driver of property tax revenue ' had not yet been finalized. County staff said the digest should arrive after appeals in July or August; commissioners said they will review the budget and consider amendments once the final digest is available.
At a May 15 public hearing staff noted a number of departments and residents had opportunities to comment and that the budget process began in March, with meetings between administration, finance and department heads. The board said it aimed to balance departmental requests while avoiding an increase to the millage rate.
The adoption covered three statutory fund types required under Georgia law: the general operating fund, the special revenue funds (including ARPA and multiple grant funds) and the capital projects funds (SPLOST and T-SPLOST). Each fund type was adopted by separate resolution as required by state statute.
Commissioners voted on each resolution by show of hands; the meeting record indicates the motions carried. The board and staff reiterated that if the finalized digest provides additional revenue room, they may return with amendments.
The adopted budgets and the accompanying attachments were provided to the public in the commissioners' packet and are available on the county website and in the administration office for review.
Ending: County staff will monitor the digest and, if necessary, bring proposed amendments back to the board after the appeals process and final certification of property values.
