Bulloch County leaders weigh using reserves, raising fees or cutting services to close $2.4M–$5.3M budget gap

Bulloch County commissioners were briefed Tuesday on a working fiscal 2026 budget that shows a shortfall between about $2.4 million and $5.3 million, depending on whether the board implements a full statutory rollback of the millage rate. County Chief Financial Officer Christy King and Deputy Chief Appraiser Bobby Fisher presented revenue scenarios and state-law tax changes that commissioners said will guide near-term decisions.

The presentation laid out three primary options: keep the current millage rate and use roughly $2.4 million of fund balance; enact a partial rollback (0.25 mills) and use about $3.4 million of fund balance; or enact a full statutory millage rollback and use roughly $5.3 million of fund balance. Commissioners did not vote on any measure and said they will release a tentative line‑item budget next week and hold required tax hearings if they move forward without a rollback.

King told the commission she updated the tentative county budget and reduced a previously presented total from $74,355,683 to a working figure of $71,917,870, in part by correcting a health‑insurance calculation and by removing several requested positions. She said many of the county’s largest costs are personnel tied to public safety and public works and that those departments have little “fluff” to cut without reducing service.

"As of today I'm looking at $71,917,870," King said. She explained that if the commission rolled back to the statutory rollback rate and excluded one‑time items and contingency, the county would need about $5.3 million from fund balance to balance the budget.

Fisher, the deputy chief appraiser, described a new homestead exemption created by state lawmakers this year that county staff referenced as House Bill 581 (as cited in the meeting). He said the exemption shields most homesteaded homeowners from assessment increases tied to rising market values and that, for many homeowners, keeping the millage rate the same will not increase tax bills this year.

"This exemption keeps you right where you were last year," Fisher said, summarizing how the homestead provision offsets assessment growth for homesteaded properties. He also explained that commercial, rental and agricultural parcels are not protected by that homeowner exemption and could still see higher tax bills if the millage rate is not adjusted.

Commissioners and department heads stressed what would be lost under an across‑the‑board 10% reduction scenario staff had been asked to model. Recreation Director Dee Crosby said a 10% cut to recreation would eliminate many community events, reduce facility maintenance and could force elimination of youth sports seasons — outcomes she framed as both civic and economic losses. Public works staff described the operational consequences of lower staffing, increased grading cycles and longer drainage response times; transportation’s $4.5 million budget and solid waste’s roughly $3.4 million budget each have limited discretionary spending, staff said.

"To cut $450,000 (10% of transportation) you would cut all overtime, part‑time help and reduce fuel and maintenance, which would extend grading routes from six weeks to 90 days or more," public works staff said in the discussion, describing service impacts if cuts are applied to transportation functions.

King and other staff also highlighted capital and inflation pressures: new equipment purchases such as tanker trucks and motor graders cost substantially more than in prior years, vendor lead times are longer, and past storm debris expenditures required substantial draws from fund balance that were later partly reimbursed by FEMA.

Commissioners said they favored avoiding an immediate millage rollback that would deplete reserves and leave the county less prepared for emergencies. Chairman Bennett (as recorded in the meeting) said he planned to vote against a rollback and instead to use fund balance as a temporary measure while exploring options such as modest fee increases, targeted cuts, and pursuing a local option sales‑tax offset authorized by state law.

No formal action was taken. The commission directed staff to return a tentative line‑item budget for public release on Tuesday, asked department heads to re‑examine their budgets for additional cuts or deferrals, and noted that if the board proceeds with no rollback it must schedule tax hearings before any final change to the millage rate.

Why this matters: county staff said public safety, roads, EMS expansion (including a planned new Stilson EMS station with six EMT/paramedic positions), jail staffing, solid waste and recreation programs are at stake in any decision. Commissioners and staff framed the choice as balancing short‑term tax relief against the long‑term risk of depleting reserves needed for disasters and maintaining core services.

Next steps: staff will publish a tentative budget and revenue projections; the commission will hold public hearings required by state law if they propose a tax increase; and department heads will return revised budgets with any feasible reductions or fee changes for the board’s consideration.