Whiteville opens public hearing on FY 2025-26 budget; city to begin collecting its own taxes

The City of Whiteville opened a public hearing on its fiscal year 2025-26 budget and heard staff describe key changes, including a plan for the city to begin collecting its own property taxes and the purchase of tax software to support that change.

City staff said the city has been working with the county on tax collection since 2010 but will assume tax collection next year after the county proposed a change that city staff said would amount to a "643 percent increase" using the county's numbers; staff said the city purchased tax software to handle collections. "We purchased the tax software," a staff presenter said during the hearing. The council heard that the city currently has roughly $1,700,000 in its trust account and staff proposed placing $100,000 into a FirstBank account in part to take advantage of favorable lending terms for police vehicle loans.

The hearing included a review of fund-level budget balances and totals. Staff presented a balanced general fund showing $7,306,152 in anticipated revenues and matching expenditures. The city manager reported an operating revenue total of $15,596,372 and estimated expenditures of $15,483,746, leaving an overall projected contribution to fund balance of $112,626. Staff also gave figures for several other funds: the SOAR fund revenues of $3,580,674 and expenditures of $3,497,950 (a $82,724 contribution to fund balance), sanitation revenues of $1,931,033 and expenditures of $1,926,331 (a $4,702 contribution), the Ward fund at $1,963,413 in both revenues and expenditures, stormwater revenues of $330,000 and expenditures of $326,124, capital fund revenues of $194,000 and expenditures of $175,000, a WDDC fund revenue projection of $211,100 and expenditures of $208,776, and a bond enterprise fund projected at $80,000 in both revenues and expenditures.

Staff also noted that the citywide tax rate would remain unchanged at 54¢, while the municipal tax district rate would remain at 12¢. A staff presenter explained increases in employer retirement contribution rates tied to an actuarial study, saying the current employer contribution for a sworn officer is 27.08 percent of salary and for general staff is 25.42 percent of salary.

Budget amendments described as items 5a and 5b were presented to the council for consideration as mechanical transfers between funds. Staff said the amendments would move money back into the general fund, including a transfer that would increase general fund revenues by $220,000. Staff described those changes as “mechanics” necessary to reflect prior-year movements and to place funds in the proper accounts before year-end.

The council opened the public hearing; no members of the public spoke. Staff identified an ordinance number for consideration as part of the fiscal process (recorded in the meeting as "Ordinance 202599" and described in the meeting as related to the FY 2025-26 budget schedule); no final vote on the ordinance was recorded in the transcript.

City staff also provided project and operations updates during the hearing, including plans for storm work on Canal Street, a review submittal to an engineering reviewer (Corwin) that requires a $2,000 review fee, and a pending roof project that staff said would move forward when supplies arrive.

Council did not take a final recorded vote on the budget within the provided transcript segment; staff submitted the described revisions and moved the ordinance and amendment items forward for council consideration.