Patrick County schedules April 28 public hearings on budget and proposed tax changes; board approves temporary mower purchase by consensus

The Patrick County Board of Supervisors scheduled three public hearings for April 28 to solicit public comment on the FY budget and two potential tax changes: a proposed transient occupancy tax increase (up to 2¢, proposed to fund fire and rescue) and a proposed incremental personal property tax increase (an initial 16¢ increment as the first of three annual increases toward a $2.20 rate). The board also signaled consensus to authorize the immediate purchase of a mower for the parks and recreation department.

Board and staff framed the actions as part of closing an estimated general-fund shortfall. County staff said the revised budget shows a new general fund deficit of $197,336. Staff described options including using reserves, raising revenues (personal property tax, transient occupancy tax or meals tax) or further cuts. “We come back to you tonight with a new general fund surplus deficit of $197,336,” a county staff member said during the meeting.

On equipment, parks staff reported that current mowers are worn — one machine has about 3,200 hours and is inoperable — and requested to move a FY26 mower purchase forward so the department can use the equipment now rather than waiting until July. Staff presented multiple quotes and said the recommended machine is a Hustler 60‑inch commercial mower at about $14,500, serviceable at a local dealer (AML). The board indicated unanimous consensus by head nods to proceed with the immediate purchase; no formal motion was recorded for the purchase in the minutes.

On taxes, supervisors debated revenue options and timing. Supervisor Marshall proposed phasing personal property tax from $1.71 toward a $2.20 rate over three years and indexing it thereafter to CPI-U; staff said an increase of roughly 16¢ in the first year would be the initial step in that three-year plan. A motion to schedule a public hearing on a personal property tax increase of up to 16¢ (first-year increment) passed on a 3–2 vote (Supervisor Marshall and Supervisor Perry voted aye; Supervisor Kendrick and Supervisor Overby voted no; the chair voted aye). The board also approved a motion to schedule a public hearing for a potential transient occupancy tax increase of up to 2¢, designated for fire and rescue; that motion passed with a 4–1 vote (Supervisor Marshall voted no).

The board approved a motion to schedule the budget public hearing for April 28 by unanimous vote so the notice can be published in time for the printed advertisement. County staff said advertising the maximum contemplated increases and showing the higher-revenue scenario in the published budget is standard practice; the board may adopt lower rates after the public hearings. Staff estimated a 2¢ increase to transient occupancy tax could generate roughly $280,000 annually; staff also noted a 1–2% increase in the meals tax was another option under consideration. The board directed staff to prepare detailed numbers — including estimated effects on the average resident’s bill — ahead of the April 28 hearings.

Separately, the board discussed requiring use of reserves for capital items and balancing the current-year budget. Staff reported a continuing trend of year-end reserves and said using $197,336 from reserves would balance the presented budget; supervisors emphasized the use of reserves is legally permissible but urged a plan for longer-term revenue solutions to avoid recurring deficits.

The board ended the discussion by confirming three public hearings on April 28: the proposed FY budget, a transient occupancy tax increase (up to 2¢) designated for fire and rescue, and a proposed personal property tax increase (first-year increment up to 16¢). The board asked staff to supply clearer dollar examples for resident impacts before the hearings.