Russell County supervisors adopt lower-than-requested tax rate after hour-long budget hearing; move tax due date to June 13

The Russell County Board of Supervisors voted on motions to set the county—s real-estate tax rate and to move the tax due date after a public hearing and lengthy discussion of mandatory costs including regional jail debt, foster-care (CSA) expenses and transfer-station increases.

The board adopted a tax calculation discussed during the hearing that reduced a previously-projected 63 cents per $100 of assessed value to 48.23 cents per $100; supervisors also voted to move the tax due date to June 13. The board—s actions followed public comment from residents and an extended staff presentation about revenue, restricted funds and contractual obligations.

Why it matters: the chosen tax rate and the timing for collection determine how much homeowners and property owners will pay this year and how much cash the county will have available to meet mandatory payments. County staff and supervisors said inflation, new assessments, regional jail charges and foster-care costs left limited options to reduce the proposed increase.

Board and staff discussion focused on five budget pressures the county identified as unavoidable: regional jail debt, foster-care (CSA) costs, contractual trash and disposal increases at the transfer station, inflationary county operation costs (electricity, insurance, health benefits) and the school board—s increase. Staff reported negotiations and cuts that reduced the county—s requirement from roughly $2.2 million to about $1.3 million during the prior week of work.

Officials repeatedly emphasized that some revenue sources on the county—s balance sheet are legally restricted and cannot be used for general fund obligations. At the hearing staff noted the county—s reported cash balance and highlighted that restricted accounts — for example American Rescue Plan funds or other grant-specific accounts — are not available for general operating use.

Public commenters raised concerns about the financial burden on households and specific programs. Madison Hill, identified in the record as a first-year nursing student at the Russell County Career and Technical Center, implored the board to consider students affected by program cuts: "We deserve an opportunity to finish what was promised to us," she said. Michelle Vance, speaking as a District 1 resident and business owner, described customers who rely on auctions for income and urged the board to examine every line item for cuts before increasing taxes: "I have full faith in Andrew and Nate," she said, adding that residents will feel combined pressure from assessment increases and higher tax bills.

Staff presented specific examples of household impacts under the proposed rates: using the county—s sample calculations, a $25,000 house would see a roughly $33 increase in annual tax liability under the higher scenario, billed in two installments in May and November. Staff also said that one cent on the tax rate equates to roughly $173,330 in county revenue and that a multi-cent shortfall could amount to more than $1.48 million below what staff said the county needs to pay mandatory bills.

Supervisors and staff described ongoing negotiations with legislators and regional partners over jail costs and noted that Russell County cannot unilaterally change the regional authority—s actions because the authority includes multiple counties. Staff reported a $280,000 reduction in jail costs achieved in recent negotiations, and additional reductions from contract reviews and cuts across departments.

Votes at a glance - Approval of meeting agenda: motion made and seconded; vote recorded as approved by voice. - Motion (47.5 cents per $100): motion made by a supervisor and discussed on the record; the board debated this option but subsequently considered other figures during the session (see below). - Motion (50 cents per $100): motion and second recorded in the transcript; vote was called during the meeting record. - Final adopted tax calculation (48.23 cents per $100): board voted to set the rate at the level presented (48.23 cents per $100 of assessed value); vote recorded by show of hands. - Tax due date moved to June 13: motion made and seconded; vote recorded as approved by the board.

The board also discussed county cash balances, restricted vs. unrestricted funds, and obligations the county inherited by prior boards (including some long-term bonded obligations tied to regional projects). Staff repeatedly told supervisors that while the county shows funds in multiple accounts, most of those funds are restricted to specific programs and cannot be used to cover general fund obligations.

The meeting concluded with the board setting a reconvening date to finalize remaining items and with the item to appoint a replacement to the Russell County Department of Social Services board (see separate action below).