Rutherford County adopts 2025-26 budget, holds tax rate steady at $1.8762 per $100

Rutherford County commissioners on June 23 approved the county's fiscal 2025-26 budget and a tax levy that keeps the county's rate unchanged. The commission voted 21-0 to adopt the appropriations resolution and the tax-levy resolution, which sets a combined property tax rate of 1.8762 per $100 of taxable property for the fiscal year beginning July 1, 2025.

The budget package includes a general fund total of $189,029,957 and a general-purpose school fund of $581,343,045. Other notable fund totals presented by the budget committee included an ambulance service fund of $25,536,757, a highway fund of $15,932,422 and a debt service total of $69,362,029. Budget committee chair Robert P. said the tax rate represents no increase from the prior year and described the levy's distribution across the general purpose school fund, education capital projects, and debt service.

Commissioners also approved a standalone amendment moving $532,000 from unassigned fund balance to Emergency Management and a personnel resolution adjusting base-salary rules for the deputy-to-the-mayor/chief-of-staff position. The salary resolution passed 20-1; the record shows one no vote. The commission recorded a 21-0 vote to adopt the overall appropriations resolution.

During debate, Commissioner Oliver asked why the school system's local allocation included a $3,000,000 increase "over maintenance of effort," while smaller requests (for example, a $40,000 request from fire services) drew more committee-level scrutiny. Budget staff responded that the $3,000,000 figure was part of the mayor's proposed budget and that the budget committee did not change that recommendation; staff said the funding was largely earmarked in the schools' budget to support opening a new elementary school.

The county mayor, Joe Carr, joined the meeting so he could sign the budget immediately. "There is no additional cost as a result of this agreement," he later said regarding a separate Smyrna development item (see separate article). The commission's action means the county will proceed under the approved spending plan and tax levy beginning July 1.

The commission scheduled its next regular meeting for Aug. 7, 2025. Several committee meetings related to budget and capital items are set in July as the body follows up on items deferred for committee review.

(Reported votes: budget amendment for Emergency Management: 21 yes; salary resolution for deputy/chief-of-staff: 20 yes, 1 no; tax-levy resolution: 21 yes; appropriations resolution: 21 yes.)