Northampton County manager presents balanced $43.6 million proposed budget; recommends small tax-rate cut

County Manager Mr. Phillips presented the proposed fiscal 2025–26 budget to the Northampton County Board of Commissioners, asking the board to consider a $43,618,029 spending plan that he described as balanced and compliant with North Carolina law. "The budget is $43,618,029, of which $37,832,004.88 is the general fund," Mr. Phillips told commissioners during the presentation.

Phillips said the recommended property tax rate would fall from 83¢ to 82.5¢ per $100 of assessed value, part of a multi‑year plan to reduce the rate by a half cent annually. He told commissioners the budget appropriates $1,259,008.40 from fund balance — a $531,723 decrease from the prior year — and that the county is attempting to limit use of fund balance over time.

Why it matters: the county manager framed the plan as a mix of sustaining operations, maintaining public safety and education support, and addressing capital needs. The presentation provided line‑item highlights, projected revenues and a summary of major changes that will be debated at upcoming workshops.

Key details from the proposal

- Revenue and overall size: Proposed total budget $43,618,029; general fund $37,832,004.88. Ad valorem taxes are the largest revenue source, forecast at roughly 65% of county revenues.

- Tax rate: Proposed reduction from 83¢ to 82.5¢ per $100 of assessed value (a half‑cent cut). Phillips said each half‑cent corresponds to about $137,000 in revenue.

- Fund balance: The proposal appropriates $1,259,008.40 from fund balance, down about $531,723 from the prior year’s draw.

- Personnel and pay: The budget includes a $26 per employee increase in medical insurance cost (about $103,000), merit and cost‑of‑living projections (2% merit on anniversary and 2% COLA on Jan. 1, 2026, with a 3% merit for law enforcement), and a reduced law enforcement retention bonus ($1,250 this year vs. prior years where it was higher). Emergency communications (9‑1‑1) merit was proposed at 5.5% with 2% COLA following a department request.

- Education and human services: The recommended budget includes a $390,000 increase in education funding overall: $150,000 for Northampton County Schools, $100,000 for Halifax Community College and $140,000 for Roanoke‑Chowan Community College. The manager said the budget continues a $400,000 contingency fund for county schools and other emergencies.

- Capital items: EMS remounts and software upgrades (total requested capital ~ $667,000, primarily for remounts), buildings and grounds asphalt repairs and seven HVAC replacements (~$285,000), and other capital set‑asides were included and presented separately from operations.

- Rescue squad revenue: The budget assumes a $1,000,000 increase in rescue squad revenue tied to recommended Medicare/Medicaid transport fee increases.

Next steps and public access

Phillips emphasized the presentation was an introduction and that department worksheets will be provided in upcoming budget workshops. He scheduled follow‑up workshops and said full budget documents and worksheets will be made available to the public on the county website and in the clerk’s office.

Commissioners asked questions about outreach and publicity for the budget hearings; Phillips said meeting notices, the agenda, and supporting documents will be posted and that staff will accept appointments from citizens who want to review line items. He also told commissioners the county has consulted with state associations to ensure proper accounting of ARPA funds and recent audit corrective actions.

Lesser details and context

Phillips reviewed program‑level forecasts showing public safety as the largest outlay (about 38% of cash outflows) followed by general government and education. He noted the 2021 refunding loan matures in 2025, producing a $400,000 debt‑service decrease. He described the county’s approach to staffing — budgeting full positions even when vacancies occur — and said he will propose an "authorized staffing" policy requiring board sign‑off for changes to authorized positions.

The board did not take action on adoption at the meeting; the manager said the next budget workshop will be April 20 (public) and subsequent sessions will include detailed worksheets for commissioners and the public to review.

Sources and attribution: budget figures and program details in this article are taken from Mr. Phillips' presentation to the Northampton County Board of Commissioners during the April meeting.