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Macon County adopts $64.8 million FY2025-26 budget after rejecting Cullasaja fire tax increase

Macon County Board of Commissioners · March 1, 2026
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Summary

The Macon County Board of Commissioners approved a $64,817,964 budget for FY2025-26 while declining a community-backed one-cent tax increase for the Cullasaja Gorge Fire Department after a 3-2 vote and calls for an audit.

The Macon County Board of Commissioners on June 10 approved the countyFY2025-26 budget, setting a total appropriation of $64,817,964 after line-item adjustments requested by the board.

The vote followed a public hearing that featured multiple residents and fire-department representatives urging a one-cent county tax increase to help the Cullasaja Gorge Fire Department replace aging apparatus and reduce insurance costs. "It is our money, SO spend it," said public commenter Betsy Baste during the hearing.

Commissioners debated the requested increase at length. Commissioner Shearl urged a review of the department's finances and recommended an audit, saying he could not support an increase without clearer accounting. After discussion, the board held a separate motion on the Cullasaja tax rate; that motion to keep the rate unchanged passed 3-2, with Commissioner Shearl, Commissioner Breeden and Chairman Josh Young voting for no change and Commissioners Shields and Antoine opposed.

County Manager Warren Cabe summarized the adjustments that accompanied the approved budget: the addition of four EMS positions; replacing the budgeted new ambulance with a remounted unit; adding one transport deputy while removing some contracted transport and overtime funds; transferring a $200,246 contingency into Macon County Schools current expense; and moving $106,365 from fund balance to balance the budget.

Finance Director Lori Carpenter confirmed the changes and presented Budget Ordinance A, which the board approved unanimously as the vehicle to enact the revised appropriation.

The public hearing had emphasized vehicle age and parts availability: several speakers, including Chief Dean Cook of the Cullasaja Gorge Fire Department, said trucks were decades old and difficult or costly to maintain, and argued a modest tax increase would improve response capability and insurance ratings for the community.

Chairman Young said he had supported a previous increase in 2022 but worried a new boost would set a precedent for future bailouts absent better financial oversight. Commissioners suggested options including an audit and an inspection of Southwestern Community College facilities before reallocating capital funds. The board instructed Planning staff to inspect SCC facilities if the board decides to move SCC capital funding later.

Next steps: the board adopted Budget Ordinance A to enact the FY2025-26 budget. The earlier separate motion to leave the Cullasaja tax rate unchanged stands; any future change would require a new motion and vote.