Roane County Commission approves FY2026 budget recommendation, fixes tax levy after state certification

Roane County Commissioners on an evening meeting approved the county’s fiscal year 2026 budget recommendation and passed related appropriation resolutions after the state delivered a certified tax rate that matched the proposed budget.

The vote included adoption of budget-related resolutions and an appropriation resolution; commissioners also passed a resolution fixing the county tax levy for the coming fiscal year. A county staff member told the commission that the certified tax rate arrived about 35 minutes before the meeting and “it is exactly what is in our proposed budget.”

Why it matters: approving the county budget and fixing a tax levy are the formal steps needed to fund county departments and services for the fiscal year beginning July 1. Commissioners said the tax rates announced by staff will be used in the appropriation documents the county adopts.

Most important facts: the commission voted to approve the fiscal-year budget recommendation and related appropriation resolutions; it also adopted the tax levy resolution. During discussion commissioners confirmed the certified tax rates announced by staff: 1.4987 (outside city limits) and 1.4523 (inside city limits). Commissioners stated the levy figures reflect the certified numbers the state provided.

Several named resolutions were taken up in the session and carried by voice vote or roll call. Where the clerk recorded a roll call, the motions passed unanimously or by stated majorities; where the minutes say only “motion carries,” the commission did not provide an itemized roll-call tally in the transcript. County attorneys and staff clarified that the budget committee could vote on the FY2026 budget recommendation but that certain cleanup resolutions would need to be taken up by the full county commission under the meeting notice posted for the commission.

Background and process: commissioners debated whether the budget committee meeting was a special call with limited agenda items or a regular meeting with broader authority; county counsel advised that if it were a special meeting the committee would be limited to the items listed in its notice, but that the county commission itself could consider the cleanup resolutions under the county commission’s special call notice.

The commission also accepted a report from the Roane County Audit Committee and recorded that internal audit findings raised in the committee’s report had been remediated before the exit conference with state auditors.

Next steps: the commission’s appropriation and tax-levy documents will be used for the fiscal year beginning July 1. Staff and the clerk will circulate the final appropriation resolution and related documents as required by county practice.

Ending: Commissioners closed the meeting after completing budget business and other routine appropriation items.