Goochland County presents draft FY2026 budget, sets April public hearings on taxes and fee changes

Goochland County Administrator Mr. Carpenter on Tuesday presented the county's draft fiscal year 2026 budget, proposing a 9.2% increase across all funds to about $148,000,000 and recommending the county advertise the current real estate tax rate of 53 cents while scheduling public hearings on April 1 for the budget, tax rates and fee changes.

The draft budget, Carpenter said, is "a good budget" that "is a fundamentally sound budget," stresses public safety and includes a 3% cost-of-living salary increase for county and school employees, five new full-time deputy positions for the sheriff's office and capital spending including a $6,000,000 capital improvement appropriation this year and a five-year CIP totaling about $72,000,000.

The budget document presented shows the all‑funds total rising from roughly $136 million to $148 million; the administrator said the general fund is about $103.9 million and that assessed values from the January reassessment produced an estimated 11.4% increase in assessed value (about $5.4 million). Carpenter told the board the draft includes a projected $1,400,000 surplus based on conservative revenue assumptions.

Why it matters: The draft sets the county's starting point for public hearings and for the board's budget "sausage-making" process. It frames choices for supervisors on whether to use the projected surplus to cut taxes, increase spending on capital projects (including fire stations and a courthouse bond program) or to shore up reserves.

Key budget details and clarifications - All funds proposed: approximately $148,000,000 (a 9.2% increase from the prior figure presented). - General fund: presented as about $103.9 million. - Property tax drivers: January reassessment shows an assessed-value increase Carpenter described as 11.4 (percent) or about $5.4 million; staff used that reassessment plus a conservative 3% assumed growth for June projections. - Revenue mix: countywide revenues shown as roughly 60% general property taxes, 13% state revenue, 8% other local taxes and 20% miscellaneous; within the general fund, general property taxes comprise about 73%. - Schools: the administrator said local contribution to schools rises about 6% with $1,700,000 for a high-school chiller and $500,000 transferred from CIP for repairs; schools receive about 68% of their proposed revenues from the county in the materials presented. - Public safety: budgeted increases reflect a continued shift from volunteer to more career fire/rescue staffing; the draft funds five new sheriff deputy positions and includes a new fire apparatus and ambulance in CIP. Carpenter said fire/rescue requested more than 20 positions but the draft did not fund that request. - Personnel: the draft includes a 3% cost-of-living pay increase for county and school employees and converts a part-time veterans registration position to full-time. - Accounting changes: some short-term capital items (vehicles, light equipment) were moved from CIP into the operating/general fund, which increases operating totals while decreasing CIP line items. - Capital planning: the five-year CIP of about $72,000,000 includes approximately $46,000,000 tied to a planned bond referendum for courthouse work and a CTE building. - Fiscal posture: Carpenter said the draft is conservative by design and that it currently projects a $1.4 million surplus to give the board flexibility.

Board actions and hearings - The Board voted unanimously to advertise a proposed real estate tax rate of 53 cents and to set a public hearing on April 1, 2025, to consider the 2025 real estate tax rate and the FY2026 budget. Staff noted that once advertised the rate can be lowered but not raised. - The Board also approved setting the April 1 public hearing to consider the fiscal year 2026 budget and other 2025 tax rates (roll call recorded as unanimous in the transcript excerpt). - The Board approved setting an April 1 public hearing to consider amendments to the county fee schedule (Appendix C) that (as described by staff) would: increase water and sewer volume service fees and water/sewer connection fees by 2.5% for all customers; increase the commercial building plan re-review fee from $100 to $250; and add a $250 residential building plan re-review fee. The transcript does not include a full roll-call tally for that specific motion in the excerpt but the motion was moved and seconded.

What supervisors asked and emphasized Supervisors pressed staff for the assumptions behind revenue projections (Carpenter said staff used the January reassessment as hard numbers and a conservative 3% growth assumption for June projections). Supervisors asked for follow-up detail from utilities staff to explain how much of the utilities increase is driven by planned rate changes and by project-driven costs. Supervisors also asked for more detail from public safety and constitutional officers to show how staffing and expense growth relates to population increases.

Votes at a glance - Motion: Advertise notice and set public hearing for 04/01/2025 to consider the 2025 real estate tax rate (advertise 53¢). Outcome: approved. Roll call (yes votes recorded in transcript): Ms. Spoonhauer; Ms. Lyle; Ms. Christie; Mr. Waters; Mr. Winfrey. - Motion: Set public hearing 04/01/2025 to consider the FY2026 budget and 2025 tax rates. Outcome: approved. Roll call (yes votes recorded in transcript): Mr. Spoonhauer; Mr. Waters; Mr. Christie; Mr. Lyle; Mr. Winfrey. - Motion: Set public hearing 04/01/2025 to consider ordinance amending Goochland County fee schedule (Appendix C) as presented (water/sewer fees +2.5%; connection fees +2.5%; commercial re-review fee to $250; new residential re-review fee $250). Outcome: approved (motion moved and seconded; vote tally not specified in transcript excerpt).

Next steps and public input The administrator said town-hall meetings begin in March and that the formal public hearings and adoption are scheduled for April. Staff committed to return with more detail on revenue assumptions and utilities rate impacts, and supervisors requested deeper breakdowns from departments presenting later in the budget process.

Ending Carpenter characterized the draft as conservative and said it preserves services without cuts while giving the board options to adjust spending, tax rate or reserves during the public process leading to adoption in April.