Smyth County adopts FY2024–25 budget, sets tax rate and advances recovery grants after Helene

The Smyth County Board of Supervisors on Dec. 12 adopted the county’s operating and school budgets for fiscal year 2024–25, approved a real-estate tax rate of $0.59 per $100 of assessed value and authorized a series of budget amendments and grant applications tied to capital projects and storm recovery.

County Administrator Shawn Utt presented the county’s FY2024–25 budget plan and a school spending package earlier in the year; the board held the required public hearings before voting to adopt both budgets and the tax rates in June. The board later approved several supplemental amendments across the year to incorporate grant awards, capital financing and Hurricane Helene response costs. On Nov. 14 the board approved Budget Amendment #1 (approximately $4.9 million) and on Dec. 12 it approved a subsequent amendment to close out additional operating needs and carryover projects.

Why it matters: The county’s targets attempt to balance recovery needs, school capital projects and long-term investments while limiting the tax burden. The county’s real-estate rate dropped from the prior reassessment-calculated amount because valuations rose; the board nonetheless set a levy designed to meet adopted operating requirements for schools and county services.

What the board approved and funded - FY2024–25 operating budget and school budget, adopted after public hearings in June. The board also approved the school budget by categorical vote, in line with state code. - Property tax rates and levies: real estate $0.59 per $100; tangible personal property $2.30 per $100; airplanes $1.40 per $100; machinery & tools $1.55 per $100; merchants capital $0.40 per $100. The board set the PPTRA relief rate at 38 percent as recommended by the commissioner of the revenue. - Several budget amendments and appropriations during the year to reflect grant awards, bond proceeds and federal/state reimbursements.

Major recovery and grant actions after Hurricane Helene - The board ratified a county declaration of local emergency and coordinated with state and federal agencies (FEMA, SBA). The County established a Long-Term Recovery Committee to assess housing and rebuilding needs and to coordinate funding. - Fee waivers and relief: the board temporarily waived tipping fees for storm-related debris and later limited the waiver period through January 31, 2025 (tires excluded). It also authorized waiver of building- and zoning-permit fees tied to Helene damage for an initial six-month period and directed staff to revisit the policy. - Grant activity: the county served as fiscal agent for multiple awards and applications. The board accepted a United Way award for Helene relief and authorized CDBG and other grant applications to fund housing and pantry assistance. - Saltville water outage: the board voted to waive November water bills for approximately 390 Saltville customers affected by an extended outage tied to storm events.

What to expect next: The county will continue project-level grant work — including bond financing closeouts for courthouse and other projects — and the Long-Term Recovery Committee will prioritize housing repairs and fund flows for residents who remain displaced or damaged by Helene.

At the meeting: the board recognized first responders for flood rescues and adopted memorial and appreciation resolutions. The board also advanced capital decisions on the sheriff and dispatch relocations and accepted construction change orders needed to keep projects on track.