Madison County adopts 2026 budget, rescinds prior tax-levy override

Madison County Board of Supervisors · December 2, 2025

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Summary

The Madison County Board approved the 2026 county budget, rescinded a prior tax-levy limit override, and adopted related apportionment and appropriation resolutions after several committee reports; roll calls record large majorities on the measures.

The Madison County Board of Supervisors approved its fiscal year 2026 county budget on Nov. 20, adopting related tax and appropriation measures and rescinding an earlier tax-levy limit override.

Matt Roberts, chairman of the Finance, Ways and Means Committee, said the package includes budget modifications for 2025, a reallocation of host-community funds back into the Highway budget for projects, and the formal rescission of the county’s prior tax-levy limit override. "We're rescinding the tax levy limit override, and we are levying unpaid school taxes and building taxes, and we're approving the budget for 2026," Roberts said while moving Resolution 16 for adoption.

The board approved the budget (Resolution 16) by roll call; the clerk recorded "1,268 votes in favor." Subsequent measures to apportion county taxes (Resolution 17) and to appropriate county government funds for 2026 (Resolution 18) passed by similar roll calls, with the apportionment vote recorded as "1,260 votes in favor" for that item.

The finance chair said the board moved some previously allocated host-community funds back into highway to support near-term projects. Roberts described those as budget reallocations rather than new spending requests.

The board handled the measures as a package in the preferred agenda for the Finance Committee, and members offered no substantive floor amendments during the roll calls. The board clerk recorded the formal tallies and closed debate.

What happens next: with the board's adoption, county staff will implement the 2026 spending plan and notify affected departments about the reallocations and any consequent procurement or scheduling changes.