Westmoreland supervisors adopt FY2026 budget, cut machinery-and-tools rate and add youth sports funding

The Westmoreland County Board of Supervisors on May 12 adopted the county administrator's proposed fiscal year 2026 budget and a set of accompanying fiscal resolutions, cutting the advertised machinery-and-tools tax rate and adding funding for local youth programs while approving a countywide salary adjustment for employees.

The adopted total all-funds budget is $87,328,511, the county's budget manager, Garrett Adams, told the board. Adams said the county advertised a machinery-and-tools rate of $2 per $100 of assessed value but recommended reducing that rate to $1 after a major employer bought machinery that will increase tax revenue; the change still yields about $111,000 more revenue than previously anticipated, Adams said.

The board also approved a one-time contribution increase for local youth organizations: $8,000 for the Westmoreland Youth Football League to match the county's contribution to Little League, and funding for the Westmoreland Boys & Girls Club and other local nonprofits listed in the budget packet. Adams read the motions and itemized line items in the presentation to the board.

Why it matters: The vote funds county services and partner organizations without raising the county's overall tax rate, while the reduced machinery-and-tools rate responds to a specific business investment and preserves revenue. Supervisors said the budget also implements the long-delayed compensation study and will result in employee pay adjustments.

Board discussion and employee raises Board members praised staff for producing a balanced budget that preserves the tax rate while addressing capital needs. Several supervisors noted the budget implements a compensation study; the board later authorized market-based salary adjustments effective May 1 so changes would appear in the May 31 paychecks.

Other approved fiscal motions During the same session the board approved a slate of technical and programmatic items required for the fiscal year, including: adoption of the county's tax rates (with the machinery-and-tools rate at $1), adoption of Placid Bay Sanitary District user fees and Glebe Harbor/Cabin Point recreation fees for FY2026, adoption of the fiscal-year appropriation resolution, and approval of a revised county utilities fee schedule. The board also approved the Northern Neck Regional Jail's FY2026 budget as presented to member localities.

Votes at a glance - Adopt FY2026 county budget (motion read by Garrett Adams): Mover: Fifth District Supervisor Mr. Scribe; Second: Third District Supervisor Mr. Ingram. Vote: Mr. McCormick Aye; Ms. Henson Aye; Mr. Ingram Aye; Mr. Trivette Aye; Chair Fisher Aye. Outcome: approved. - Approve participation in Local Choice health benefits for 7/1/2025'6/30/2026: Mover/second not specified on record. Vote: unanimous recorded as aye. Outcome: approved. - Adopt county tax rates, including machinery-and-tools at $1: Mover/Second: recorded. Vote: unanimous recorded as aye. Outcome: approved. - Adopt Placid Bay Sanitary District user fees: Motion moved and seconded; vote recorded as unanimous aye. Outcome: approved. - Adopt Glebe Harbor/Cabin Point recreation user fees: Motion moved and seconded; vote recorded as unanimous aye. Outcome: approved. - Adopt FY2026 appropriation resolution: Motion moved and seconded; vote recorded as unanimous aye. Outcome: approved. - Approve revised county utilities fee schedule for FY2026: Motion moved and seconded; vote recorded as unanimous aye. Outcome: approved. - Approve Northern Neck Regional Jail FY2026 budget in the amount presented ($13,846,630): Motion moved and seconded; vote recorded as unanimous aye. Outcome: approved.

What the board did not decide: The items above were approvals of proposed budgets, rates and schedules; the board did not change the overall advertised tax structure other than the machinery-and-tools reduction described by Adams.

Speakers (excerpted) - Garrett Adams, Budget Manager, Westmoreland County (presented and read motions) - County Administrator (role named in meeting; provided administrative context) - Miss Cogswell, Assistant County Administrator (referenced for budget work) - Mr. Scribe, Fifth District Supervisor (moved budget adoption) - Mr. Ingram, Third District Supervisor (seconded budget adoption) - Mr. McCormick, Supervisor (voted aye) - Ms. Henson, Supervisor (voted aye) - Mr. Trivette, Supervisor (voted aye) - Chairman Fisher, Board Chair, Westmoreland County Board of Supervisors (voted aye)

Clarifying details - All-funds budget total as read in meeting: $87,328,511 (Adams). - General fund total and other fund totals were discussed; the auditor's presentation and specific line-item distributions appeared in the meeting packet (not repeated verbatim on the record). - Youth sports contribution: $8,000 added to Westmoreland Youth Football League, matching Little League. - Employee pay: market-based adjustments were approved effective May 1, 2025; estimated current-year (two months) cost is approximately $167,000 and the board authorized a reserve transfer to cover that amount.

Proper names - Northern Neck Regional Jail (facility/organization) - Placid Bay Sanitary District (special district) - Glebe Harbor/Cabin Point (recreation) - Westmoreland Youth Football League (organization) - Westmoreland Boys & Girls Club (organization)

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