Columbia County presents FY2026 proposed budget; general fund up just over 3%

Columbia County staff presented the proposed fiscal year 2026 budget at a public hearing May 6, saying the General Fund budget shows a little over 3% growth from the prior year and that the county is preparing for a possible millage rollback.

The presentation, made by Mr. Johnson, emphasized that budgets for all funds are balanced and that the board previously directed staff to “try to continue to keep taxes as low as possible.” Johnson said the county budgeted a cost‑of‑living adjustment and on‑call pay for corrections staff, included a retirement supplement for superior court judges, and moved some capital items out of the General Fund into other capital funds.

Staff said deferred reclassifications and a small number of promotions were added after earlier guidance to hold reclassifications this year. A one‑year contract for Gold Cross ambulance services was budgeted and described as an “additional $600,000 in supplement” necessary to continue ambulance operations under the new agreement. Johnson told commissioners the county had used ARPA funds in prior years for some positions that were ending and worked with local officials to address those positions.

The presentation also described an accounting change for library funding: rather than budgeting roughly $2.8 million and transferring to the state portion at year end, staff budgeted the full library amount in the General Fund so any underspend would show as a General Fund savings. Johnson said the $300,000 referenced in discussion does not change library operations or add new taxpayer cost; he called it “really an accounting moving of the money.”

On revenue assumptions, staff said the proposed budget uses a 5% projection for local option sales tax collections and a 5% growth estimate in the digest based on recent history; staff described 5% as conservative. Johnson noted the millage rate is set separately and stated the current millage is 4.568. He also said growth in the digest and declining bond levies should slightly reduce the tax bill for some property owners. Staff reported a contingency of about 2.7% (the county typically aims for 2.5%).

Johnson told the board the county must advertise the proposed budget in the newspaper as required by law, expected to do so on May 16, and then consider final adoption at the board's first June meeting; the budget would take effect July 1 if adopted. He said the county received preliminary state guidance about becoming a single‑county library region (discussed separately) and that any small implementation costs for that change would be addressed during final budget adjustments; staff estimated such costs would be nominal and likely under $30,000.

Discussion at the hearing included staff clarifications about the stormwater fund drawing on fund balance for planned infrastructure projects, the 2021 ARPA spending deadlines, and the potential statewide discussion of changing or eliminating the Insurance Premium Tax Fund, which staff estimated represents roughly $12.5 million in revenue for the county and would require either cuts or additional revenue sources if altered.

No formal budget adoption vote occurred at the hearing; staff will publish required notices, make any last adjustments, and return to the board for adoption in June.