Blount County budget committee forwards FY2025-26 tax rate, appropriation and capital priorities to commission; multiple budget adjustments approved

The Blount County Budget Committee voted unanimously June 12 to forward three recommended fiscal-year 2025-26 resolutions — the tax levy, the annual appropriation and the capital outlay priorities — to the county commission with favorable recommendations and no changes to the proposed rates or spending levels.

The action followed a public hearing on the three resolutions required by state law; no members of the public spoke. Committee members also approved a series of separate budget increases, capital appropriations for schools, courthouse projects, and two multi-year information-technology contracts, each forwarded to the commission workshop with favorable recommendations.

At the start of the meeting Brian Baldwin, serving as chair for the session, noted the public hearing and said the proposed budget had been published in the Daily Times on May 8, 2025, as required by state law. He said the recommended FY2025-26 package includes no tax increase, no new debt and reflects a balanced budget for Blount County for the coming fiscal year.

Votes at a glance - Resolution 25-6001, "Resolution fixing the tax levy in Blount County, Tennessee for the year beginning 07/01/2025": moved forward with a favorable recommendation (vote: 4 yes, 0 no; 1 absent). - Resolution 2056002, "A resolution making appropriations for the various funds, departments, institutions, offices, and agencies of Blount County, Tennessee for the year beginning 07/01/2025 and ending 06/30/2026": moved forward with a favorable recommendation (vote: 4 yes, 0 no; 1 absent). - Resolution 2056003, "A resolution establishing capital outlay priorities in Blount County, Tennessee for the year beginning 07/01/2025 and ending 06/30/2026": moved forward with a favorable recommendation (vote: 4 yes, 0 no; 1 absent).

Other budget actions forwarded to the commission workshop with favorable recommendations (all votes 4 yes, 0 no; 1 absent unless otherwise noted): - Resolution 256004: budget increase to Central Services, $510,000, to appropriate general county capital funds to modernize courthouse elevators; motion by Commissioner Anderson, second by Miss Hannum. - Resolution 256005: budget increase to Central Services, $49,556.20, to upgrade courthouse security cameras; motion by Commissioner Taylor, second by Commissioner Bright. - Budget increase (schools), $2,449,384.34, to appropriate education capital funds for capitalized expenses incurred in the current fiscal year; motion by Commissioner Anderson, second by Commissioner Bright. Committee discussion clarified these were capital-eligible expenditures previously paid from fund 141 and are being reclassified to fund 177 to meet comptroller policy. - Resolution 256007: budget increase (schools), $1,343,290.21, to appropriate Tennessee state grant funds for the 2025 summer school program; motion by Commissioner Bright, second by Commissioner Anderson. - Resolution 256008: budget increase (schools), $15,500, to appropriate education capital funds to construct new office space for the central office because of increased staff; motion by Commissioner Anderson, second by Commissioner Bright. - Resolution 20569 (schools): budget increase, $464,000, to appropriate education capital funds to install replacement fencing at William Blount High School CTE and around a new retention pond; motion by Commissioner Anderson, second by Commissioner Bright. County staff explained the fencing was excluded from a construction contract so the work could be procured through the county fencing contract for lower cost and to address a request from county risk management to secure the retention pond. - Resolution 256010: budget increase (schools), $9,380, to appropriate education capital funds to repair the roof on a portable building at Fairview Elementary School; motion by Commissioner Anderson, second by Commissioner Bright. Staff said this is the only portable currently identified as needing immediate repair; portable buildings generally have not been subject to the same evaluation process used for larger school structures. - Resolution 256015: budget increase (schools), $1,499.15, to appropriate general purpose school funds to cover loan payments to General County; motion by Commissioner Anderson, second by Commissioner Bright. - Resolution 256016: approval of a three-year contract with Cogent Communications LLC for primary Internet services, projected savings $24,480 over the term; motion by Commissioner Anderson, second by Commissioner Bright. - Resolution 256017: approval of a three-year contract with Iris Networks for backup Internet services, projected savings $8,100 over the term; motion by Commissioner Anderson, second by Commissioner Bright.

Discussion and clarifications Committee discussion was generally brief. On the schools capital reclassification (the $2,449,384.34 appropriation), Baldwin and other members confirmed these expenditures meet the comptroller's definition of capital and that staff had consulted with the mayor, the school board chair and the school superintendent in the classification decision. A committee member asked whether clearer guidelines should be developed to avoid future misclassification; Baldwin said staff had already begun drafting an addendum to the county's financial policy, consistent with comptroller guidance, and planned to present it to the committee.

On the William Blount High School fencing item, county staff explained the replacement fencing for the vehicle and welding shops was removed from the general contractor scope to allow procurement under the county fencing contract, which should lower costs by avoiding GC overhead. The same action responds to a county risk management request to secure a new retention pond.

On the Fairview Elementary portable roof repair, county staff said portables have not been evaluated the way larger school buildings are and that this repair was an immediate, modest-cost project to address leaks.

Public comment and next steps The committee held the required public hearing on the FY2025-26 tax levy, appropriation and capital outlay priorities; no members of the public addressed the committee during that hearing. All items noted above will be placed on the commission workshop agenda with favorable recommendations for the commission's consideration in June.

The committee adjourned following consideration of financial reports for May 2025.