Brookhaven manager presents $42.7M 2026 budget, flags structural pressure from homestead exemption

City Manager Christian Sigman on Oct. 21 presented the City of Brookhaven's proposed 2026 operating and capital budget, saying the general fund plan totals $42,700,000 and equates to roughly $717 per resident. "Why do a budget? Because the charter says we have to do it," Sigman said as he opened a detailed presentation of revenues, expense drivers and proposed policy changes.

Sigman told the council most revenue comes from property tax and that Brookhaven's share of a typical tax bill is about 7 percent. The presentation included a recommended planning millage of 3.54 mills (the current city millage is 2.74 mills) as one scenario to balance projected expenditures. Sigman said a range of cost pressures are driving the gap between revenue and expenses.

Key cost drivers cited in the presentation include a roughly $1,000,000 increase in Brookhaven's share of the CHATCOM 911/dispatch contract, a one-time $750,000 replenishment of the city's fund balance, an estimated $516,000 increase in health-care costs, and a proposed $440,000 parks and recreation maintenance increase tied to bond-funded assets. The budget also proposes full-year funding for the police department's real-time crime center staff positions that were only partially funded this year.

Sigman noted the budget reflects both operating needs and capital priorities: a lean capital program this year (many large projects are complete), continuation of a 3‑year paving program for about 12.41 lane miles, sidewalk infill, a 6‑year sign replacement program and continued design work for a pedestrian bridge over I‑85 and the Windsor–Ashford–Dunwoody roundabout project.

The administration proposed five charter amendments alongside the budget. Among them are language to remove a millage cap to permit the recommended millage in future budget cycles, clarifying municipal court visiting-judge authority, revisions to attendance-calculation language for council members, and clarifying the mayor's role in establishing quorum rules. The proposal also includes a measure to increase the senior homestead exemption; Sigman said that change would require state action and, if advanced through the legislature, could go on the 2026 ballot.

Council members asked about timing and protections for low-income and senior homeowners. Sigman said millage must be set next June after the DeKalb County digest is certified; the council cannot set a tax rate that takes effect immediately this calendar year. He advised that if the legislature and voters approve an expanded senior exemption, the city could design a reimbursement process and that about 1,000 seniors in Brookhaven currently qualify for homestead exemptions.

Public engagement on the budget will include two scheduled public hearings, Nov. 5 and Nov. 18, and the budget document is live on the city website. Sigman said staff will maintain an FAQ and a special inbox for questions (noted in the meeting as 2026budget@brookhavenga.gov) and will post clarifications and updates as community questions arise.

Next steps: the council will hold public hearings and continue deliberations through the November budget process and into the statutory cycle next spring when the millage is set.