Washington County manager proposes $19.2 million FY25 budget, schedules public hearing May 20

County Manager and Budget Officer Curtis S. Potter on May 6 presented a recommended fiscal year 2024–25 budget to the Washington County Board of Commissioners that totals roughly $19.2 million and maintains the county's ad valorem tax rate at $0.84 per $100 of assessed value. Potter scheduled a public hearing on the proposal for 6 p.m. on May 20 in the Commissioners’ Room in Plymouth.

Potter told the Board the county’s total tax base is approximately $1,041,300,000 and described a large solar‑farm account that failed to claim certain tax exemptions on time, producing an unpaid first‑year tax bill of more than $1.3 million that lowered the county’s overall collection rate to just over 80 percent. “Just recently we are pleased to report that this same taxpayer has entered into a Tax Repayment Agreement,” Potter said, noting an initial installment had been received and that the county is relying on anticipated repayments in preparing the FY25 projections.

Why it matters: the manager’s recommended budget projects about $18.6 million in General Fund revenues before any allocated fund balance and relies on roughly $0.5 million of unassigned fund balance to balance next year’s proposed spending. Potter warned the county could need additional appropriations if the delinquent taxpayer fails to meet the repayment plan. The budget also reflects the start of full annual debt service payments of about $1.8 million tied to the new consolidated PK‑12 school.

Key proposals and assumptions in the recommended budget include: maintaining the current ad valorem tax rate at $0.84 per $100 and the watershed special tax at $0.01 per $100; projecting per‑penny ad valorem revenue of about $99,905 next year; continuing a $700,000 transfer to Fund 21 (school capital/debt service) to cover PK‑12 loan obligations; and allocating $399,620 in ad valorem revenue to EMS operations.

Potter outlined several capital and operating priorities flagged in the Capital Improvement Plan, including $500,000 for courthouse stormwater/elevator repairs, vehicle replacements for the Sheriff’s Office, IT server relocation and equipment updates, and a PARTF grant match. Among enterprise‑fund changes, the Solid Waste Fund recommendation anticipates a $15 increase in the household solid waste user fee (from $335 to $350) to offset scrap‑tire compliance costs; the Waterworks Fund recommends a $2 increase per 1,000 gallons over the current consumption rate to help cover rising treatment costs while keeping the base monthly rate unchanged.

On personnel, Potter recommended a 2.5 percent cost‑of‑living adjustment for county employees and described a mix of reclassifications and a small number of new or repurposed positions (including one DSS IMCW III position and a Drainage administrative assistant). He said the proposed COLA and step/YORE progression impacts have been included in the budget estimates.

Potter also reiterated management’s earlier warning about the PK‑12 project’s long‑term debt pressure. Management recommends maintaining current expense funding to schools at $1,705,000 and a reduced capital outlay allocation while relying on an annual transfer and incoming lease payments from the school system to help service the new debt. Potter noted the Board previously discussed a possible future tax increase to handle debt service but recommended delaying any tax rate change for FY25 in light of a newly authorized 1/4‑cent local option sales tax expected to yield roughly $300,000 annually.

The Board accepted the recommended budget message and scheduled a public hearing for 6 p.m. on May 20, 2024, at 116 Washington St., Plymouth. Final adoption is expected in June and could occur the night of the public hearing.

Votes at a glance: the meeting record shows the Board unanimously approved the meeting agenda, the consent agenda (including interlocal agreements and resolutions listed on the consent), PK‑12 Change Order #6, a motion to recess the Board of Equalization & Review to May 20, budget transfers/amendments #99–128, and the appointment of Tasha Young to the Tourism & Travel Authority. Several items were informational only (detailed budget line items and CIP listings).