Shelby County commissioners debate certified tax rate, public-notice rules and budget amendments; tax-rate ordinance tabled

During committee on Tuesday, Shelby County elected officials discussed the tax-rate ordinance for fiscal year 2026, procedural requirements tied to the certified tax rate, and the scale of amendments proposed to the mayor's budget.

Deputy CFO Michael Thompson told the committee that the certified tax rate is 2.6933 per the information he had available and said the normal process is to read the certified-tax-rate resolution and then insert that rate into the tax-rate ordinance. "The certified tax rate is set at 2.6933," Thompson said.

Commissioners discussed budget shortfalls and amendments. Commissioner Erica Sugarman asked for the total dollar amount of amendments the commission had proposed; later in the meeting she and others cited a running total of $126,149,320 in proposed amendments. Sugarman noted that, based on the county's taxable base, that sum would equate to roughly a 39-cent increase in the property tax rate if the commission wanted to fund all amendments rather than cutting items.

County Trustee Regina Newman said her forecast—based on the certified rate and adjustments including assessor appeals allowances—eliminated a previously cited $9.5 million gap and produced revised revenue numbers; she provided a forecast figure in the meeting record that staff said would be used for deliberations.

County Attorney Marcy Ingram advised the body about public-notice obligations if the commission votes to set a tax rate above the certified rate: "If the body exceeds the certified tax rate, you just have to provide the public with notice of that... and the mayor would send an affidavit of publication to the state within 30 days," she said, adding that the agenda publication schedule would permit a hearing on Monday if the number were filled in and published on Friday. She recommended, if a rate change is made on Monday, that the commission consider a special-call meeting or a fourth reading to ensure compliance with state law and adequate notice.

Procedurally, members moved and then withdrew motions related to filling the tax-rate blank so the committee could take up a separate certified-tax-rate resolution. Ultimately the committee tabled the third-reading ordinance (item 1 on the committee agenda) so staff could first present the certified-tax-rate resolution and related materials; members also noted continuing technology problems with the committee's electronic voting system that prompted voice votes on other items earlier in the meeting.

Ending: The committee did not adopt a new tax rate on Tuesday; commissioners deferred further action pending reading of the certified-tax-rate resolution, updated revenue forecasts from the trustee and additional deliberations on amendments and their funding implications.