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Upson County adopts 2026 budget with no M&O tax increase
Summary
The board approved Resolution 30.20.25 adopting the 2026 budget, which manager said represents a 3.14% overall increase but includes no maintenance and operations (M&O) tax increase; commissioners discussed employee pay‑raise options before approving the budget and directing the manager to execute it.
The Upson County Board of Commissioners voted to adopt the 2026 budget (Resolution 30.20.25) after a presentation by county staff. The county manager told commissioners the budget reflects a 3.14% increase overall but contains no M&O tax increase for next year. "There is no M and O tax increase in the budget for next year," the manager said.
Commissioners discussed options for employee pay adjustments. The manager described two approaches: a 3.75% approach and a 2.88% approach; staff said the two options would cost roughly the same in the first year but differed in how recurring raises would affect future budgets. Commissioners asked staff to review step increases and the longevity of the current pay step structure, and the manager said staff would return with further analysis.
A motion to approve and direct the county manager to execute the budget carried on a roll call vote of commissioners recorded in the meeting. The manager noted the budget includes funds for the sheriff's personnel increases previously requested and that capital expenditures were adjusted to balance the plan.
The adoption means the county will move forward with the 2026 fiscal plan as presented; commissioners asked staff to provide additional analyses about pay‑step structure and long‑term budgeting at a future work session.
