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Louisa County to guarantee $60,000 for Arts Center; staff to pursue TOT funding for additional dollars

Louisa County Board of Supervisors · February 17, 2026

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Summary

After extended debate over funding sources, the board agreed to a $60,000 guarantee for the Louisa Arts Center and directed staff to have the arts center apply to the county's transit-occupancy-tax (TOT) process for additional funds; if TOT provides less than requested the county will backstop the $60,000.

Louisa County supervisors on Tuesday clarified funding for the Louisa Arts Center, agreeing to guarantee $60,000 while encouraging the center to seek additional monies from the county's transit-occupancy-tax (TOT) process.

Miss Colvin told the board the arts center had requested $80,000 but the finance committee had recommended retaining a historical $60,000 allocation. She said the arts center identified approximately $94,000 in programming expenses that could qualify for TOT support.

Board members spent an extended period debating whether to move the $60,000 allocation from the general fund to TOT to free unrestricted general-fund dollars for other county needs, how the TOT application and committee review would operate, and whether the county would be obligated to cover any shortfall if TOT awarded less than an applicant requested. Chair summarized the practical resolution: "The only thing the board is guaranteeing is $60,000," and the arts center may apply to the TOT committee for additional funds; if TOT awards less than the arts center needs, the county would provide up to the guaranteed $60,000.

At points during the discussion a supervisor proposed a motion to ask the TOT committee for the full $80,000 and to hold $60,000 in reserve as a backstop; that motion was debated, clarified and ultimately reorganized into the current approach: a guaranteed $60,000 appropriation with an application to TOT for eligible programming costs. Staff said it would place a placeholder in the county budget for $60,000 and assist the arts center with any TOT application. Supervisors asked staff to check TOT application timing and committee rules to ensure multiple applications or timing conflicts do not exist.

The board's action was procedural rather than a formal immediate transfer of funds: it establishes the county guarantee and directs staff to pursue TOT as a preferred funding source for the arts center's qualifying expenses, with the county backstopping the agreed $60,000 if necessary.