Northampton County staff preview fiscal 2026 budget, propose small tax-rate cut amid staffing-driven increases

County staff presented a preliminary fiscal 2026 budget at a budget workshop, highlighting year-over-year spending increases driven largely by salary and benefit changes and several department-specific additions.

The presenter said the packet included a preliminary budget ordinance, comparative financial statements and about 128 pages of department worksheets; a condensed comparative budget summary was shown to commissioners. Staff recommended reviewing only the worksheets for line items with notable changes rather than the full packet.

Why it matters: the budget shows staffing decisions and planned services that affect county operations and taxpayer revenue needs in the coming year. Staff also proposed a small reduction in the property tax rate while reporting an increase in the county's projected tax base.

Key figures and drivers - Property tax and rate: Staff reported the majority of revenue still comes from property tax. Total property-tax-related revenue categories increased by about $252,000 year over year; the ad valorem line alone rose by about $706,000 due to an increase in the projected tax base. Staff said the proposal would lower the county's tax rate from 83 cents to 82.5 cents per $100 of assessed value.

- General government: A modest overall increase in general government spending was explained largely by personnel costs. In human resources, staff said a newly added safety/risk-management position accounts for roughly $40,000 of the increase; associated retirement and hospitalization company-share costs also rose.

- Elections: The elections budget rose about $52,199, primarily because three elections are budgeted for the coming year versus one in the prior year. Staff cited increased poll-worker pay (about $17,500), additional ballot printing and layout costs, training and purchases (including about $3,200 for additional voting laptops).

- Buildings and grounds: That cost center rose roughly $55,000. Staff attributed most of the increase to salaries (including a new director who started in December 2024), equipment replacement, additional phone lines for alarm systems and higher utility estimates tied to the county annex (electricity and fuel estimates were cited).

- Public safety and sheriff's office: Public safety increased by roughly $231,000 overall; the sheriff's budget rose by about $76,000 to a figure staff cited near $4.4 million. Staff said salary-related items '11/2 percent merit steps, a 2 percent cost-of-living adjustment and a $1,250 retention bonus 'accounted for about $90,000 of the change. Vehicle leases and upfitting for six patrol cars were also budgeted.

- Emergency communications (E-911): Salaries were listed as increasing by about $98,000. Staff said the department is budgeting a 5.5 percent merit pool plus a 2 percent COLA and noted the center carries vacancies that affect actual spending.

- Ambulance/EMS: The ambulance fund showed an overall increase (on the order of tens of thousands) with staffing-related increases (2 percent COLA and merit) and a line for an expected increase to the medical director contract. Staff noted some capital items (remounts and software) are budgeted in a separate capital ordinance rather than operating expense.

- Veterans, schools and recreation: Staff reported adding a second part-time veterans affairs officer (one for the west side, one for the east) and modest supplies. Worksheets provided school-district increases in the aggregate and by district; staff noted changes across multiple districts and referenced an aggregate schools increase reflected in the packet. The recreation department's budget increase included $25,000 budgeted for security at a gym and about $19,000 for new wellness-center cameras.

- Debt and revenue notes: Staff said county debt service will drop by about $399,000 this year because the final payment on a refunding bond is scheduled. On the revenue side, staff emphasized property tax as the largest revenue source and described the tax department's worksheet showing a larger projected tax base than the prior year.

- Rescue-squad fees: Staff reported an increase in sales-and-services revenue tied to rescue-squad fees and Medicare/Medicaid reimbursement for trips; one worksheet line was described as rising by roughly $663,000 for sales and services and staff noted a separate schedule from EMS director Casey Griggs.

Process and next steps Staff said they will continue to refine numbers and asked commissioners to submit questions in advance. The presenter said the board will resume the workshop on May 5 to review enterprise/proprietary funds and that department heads (for example, health and social services) may attend a future session to explain large or complex line items.

Ending County staff urged commissioners and residents to review the provided worksheets and to submit questions; the next budget workshop session was scheduled for May 5 at 5:30 p.m.