Henry County awarded nearly $1.22 million lift to 2026 maximum levy; council plans rainy-day transfer for roads

Henry County’s council heard a fiscal update Monday showing the Department of Local Government Finance approved a permanent increase in the county’s 2026 maximum levy of $1,223,009, a presenter said, and discussed how to use the windfall to shore up roads and bridges.

“you were approved for a permanent increase in your maximum levy in 2026 of $1,223,009.00,” Paige told the council during a remote presentation. She said the DLGF will reduce part of that calculation in 2027 — by about $176,000 — leaving a roughly $1,050,000 permanent increase thereafter.

Paige said the approved increase is apportioned across the county’s four maximum-levy funds and that most of the 2026 allocation went to the general fund. She gave a numeric breakdown: the general fund received an additional $894,000, the health fund about $277,000, parks about $56,000 and reassessment about $37,000.

Because property-tax revenues must initially post to their obligated funds, Paige said the county cannot create a separate nonreverting property-tax account by statute. However, the statute allows a transfer from the general fund into a rainy-day fund; once in rainy-day the money can be appropriated for county purposes, including roads and bridges. Paige recommended creating a labeled line item inside the rainy-day fund (for example, "bridges and roads") to segregate levy-related funds for the projects intended when the county filed the appeal.

The council discussed the mechanics and timing. Paige noted that additional appropriations no longer require a newspaper advertisement and instead need a 14-day Gateway posting before a public hearing. The council agreed to prepare project numbers in February and take formal vote(s) on any additional appropriations at the March meeting.

Council members also discussed the strategic use of the funds. The county’s highway liaison and staff were asked to assemble specific project lists and cost estimates so the council can determine how much of the general-fund increase to transfer to rainy day for bridge and road work. The chair said the move would likely be done by ordinance and finalized alongside the March additional-appropriation process.

The presenter emphasized the approval was competitive: few counties received similar approvals this year. The council closed the discussion by thanking staff and consultants who helped assemble the appeal packet and by agreeing on a timeline for next steps.