Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Budget Tax Rate topic
No spam. Unsubscribe anytime.
Nolensville advances FY 2025–26 budget; board approves $178,768 appropriation to resolve payroll-reporting issue
Summary
On first reading the board approved the town budget and separately authorized a $178,768 transfer from reserves to correct an IRS reporting error and cover related payments; commissioners debated public-safety spending, fund balance policy and options for a property‑tax freeze for eligible seniors.
The Nolensville Board of Commissioners on May 1 approved first reading of the town’s fiscal 2025–26 budget and unanimously passed two amendments that appropriate $178,768 from reserves to correct errors tied to federal payroll reporting (Form 941) and related payments.
Town Manager Victor explained at length that the funds address a misreported September quarterly payroll filing that created mismatched Form 941 Schedule B amounts. Victor said the error was a reporting/filing mismatch, not a missed payroll; the town has worked with the IRS and expects refunds for earlier quarters and ongoing review of the filings. "It was not that we had not paid anything, it was a… error on the September quarterly report," Victor said, describing multiple corrected filings, duplicate payments and refunds that staff is reconciling with federal agencies.
The board voted to amend the budget ordinance (Ordinance 25‑10) to transfer $178,768 from reserves to fund payments tied to those reporting corrections, and approved a matching operating‑transfer appropriation. The amendments passed unanimously; the fuller budget ordinance (Ordinance 25‑01) then passed first reading by unanimous vote.
Budget debate focused on public‑safety staffing, roadway capital needs and the town's fund‑balance policy. Several commissioners described public safety as the top resident priority and supported increased spending to add police officers and firefighters; one commissioner summarized fiscal increases as roughly $1.5 million year‑over‑year for police and fire and said about 76% of new appropriations in the proposed FY26 budget are dedicated to those departments.
Staff also briefed the board on process changes designed to prevent future reporting errors: biweekly payroll electronic withdrawals will trigger email notifications to both HR and finance, and quarterly reports will be reviewed and signed off by the finance director before submission. Victor said those changes are intended to segregate duties and reduce risk.
Commissioners discussed whether to adopt a local property‑tax freeze for eligible seniors; town staff said Tennessee Code Annotated language governing tax freezes can be implemented by resolution or ordinance and staff will consult county records to estimate how many residents already use the county program. The board asked staff to provide more details on the budgetary effect if the town elects a similar freeze.
Staff also presented a simple online calculator for residents to estimate tax impacts under a range of valuations and the expected county reappraisal; county reappraisal figures were not yet final at the May 1 meeting.
Ending: The budget ordinance advanced on first reading with unanimous approval; the board will hold public hearings and additional readings required by law before adoption. The $178,768 appropriation fixes an accounting/reporting issue discovered during audit preparations and was added to avoid an audit finding for fiscal 2024.
