At a special meeting of the Randolph County Board of Commissioners, Assistant County Manager and Finance Officer Will Massey presented the manager’s proposed fiscal year 2026 budget, a balanced plan totaling $202,056,073 that does not include a property tax rate increase.

The proposal, Massey said, relies primarily on ad valorem property taxes and the local option sales tax and uses $3.7 million in appropriated fund balance for one‑time items. He warned the board that the county must “get ourselves off of that revenue source” referring to the state Medicaid “hold harmless” payments, which have declined since fiscal year 2023 and are not a stable foundation for ongoing operations.

Why it matters: The budget frames near‑term service and staffing decisions for public safety, human services and education while accounting for a growing but uneven property tax base tied to recent large industrial development. Commissioners will review departmental presentations and hold a public hearing before adopting the ordinance.

Massey said the county’s revenue picture is concentrated: “Between [property tax] and local option sales tax, that is 75% of our total revenue budget.” He noted normal property‑tax growth excluding the Toyota battery development and reported an overall 10.2% increase in the county’s assessed base for the upcoming year driven by the Toyota assessment. Massey estimated Toyota’s assessment will generate about $12,000,000 in property tax revenue, with approximately $8.6 million committed back to incentives under a performance‑based agreement.

County staff described how the budget addresses the Medicaid hold harmless decline: the county received about $5,000,000 in FY23; the following year the county saw a reduction (roughly $3.1 million), and projections for next year are much lower. The manager’s office included $1,000,000 of Medicaid hold harmless in the FY26 revenue projection and recommended planning to eliminate reliance on that line in future budgets.

The proposed budget uses recurring dollars to fund compensation initiatives: a 3% market and cost‑of‑living adjustment across county staff (totaling about $2,160,000) and an additional 2% retention increase targeted to sheriff’s office employees. The package responds to “hiring challenges” and retention pressures that staff said threaten service continuity.

On positions and capital, the manager noted 20 new positions were requested by departments; the proposed budget includes seven new full‑time positions (three tied to an agricultural center) and multiple reclassifications. Capital outlay funding is higher than recent years to address aging vehicles and equipment; the county will fund some capital from fund balance. Debt service obligations next year include roughly $16,000,000 for school and county projects and other obligations.

On education funding, staff proposed $1,400,000 in additional current‑expense support for the county’s two public school systems combined and a $500,000 increase in support for Randolph Community College; staff cautioned final distributions will adjust after state Department of Public Instruction average daily membership (ADM) certifications. The assistant manager said the budget document presents a balanced financial plan and reiterated the schedule: school systems and the community college will present to the commission in early June, followed by department presentations and a public hearing before final action.

Next steps: The commission will hear additional presentations (including the county’s other school system and the community college), hold a public hearing on the budget, and later consider adoption and fee resolutions. No formal adoption or tax rate change occurred at the meeting.