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Sevier County Commission adopts FY 2024–25 budget, sets certified tax rate and approves related fiscal actions
Summary
The commission approved amendments to FY 2023–24 budgets, established the certified tax rate and adopted the FY 2024–25 budget and related appropriations, along with equipment disposals and multi-year lease authorizations.
Sevier County commissioners approved a suite of fiscal measures at the June 24 special session to close out FY 2023–24 and to set the county’s fiscal policy for FY 2024–25.
The commission approved a multi-fund budget amendment for FY 2023–24 to more accurately reflect revenues and expenses across the general fund, fire protection, law library, solid waste, special purpose funds, highway, school funds, debt service and public utilities (Resolution 2024-06-12). Members also approved the sale and disposal of county vehicles and equipment for the fiscal year ending June 30, 2024 (Resolution 2024-06-13) and authorized multiple-year lease purchases and maintenance agreements (Resolution 2024-06-14).
For FY 2024–25, the commission established the certified tax rate and fixed the tax levy to take effect July 1, 2024 (Resolution 2024-06-15). Commissioners then appropriated funds for various county offices, divisions, departments and agencies, and approved the official budget documents for FY 2024–25 (Resolutions 2024-06-16 and 2024-06-17). The commission also approved appropriations to various nonprofit organizations serving county residents for the coming fiscal year (Resolution 2024-06-18). All measures were passed by roll call votes (the meeting record shows consistent tallies of 20 yes, 0 no, 5 absent for most items).
Chairman Larry Waters and commissioners did not expand on detailed line-item changes during the public meeting; the official budget documents were approved as presented. The meeting record notes that motions were made and seconded and that roll call votes were recorded for each measure.
Also on the agenda, the commission approved a resolution authorizing the Sevier County Mayor to execute and extend a lease with the Tennessee Valley Authority on a portion of Parcel 019 001.00 that includes a water outtake servicing Pigeon Forge and Gatlinburg; county officials noted an extension of up to 30 years was being considered as the baseline example.
These fiscal measures and the tax rate set the county’s financial framework for the 2024–25 fiscal year, beginning July 1, 2024. The commission approved the measures consistent with its procedural rules and recorded the roll call tallies in the meeting minutes.
