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Nelson County sets 2026 real-property tax rate at 56¢ and adopts 37% PPTRA distribution
Summary
At a continued meeting, the Nelson County Board of Supervisors approved resolution r2026-35 setting a 56¢ real-property tax rate for 2026 and adopted resolution r2026-36 to set personal-property tax relief distribution at 37%, with staff citing updated land-book values and modeling that affect FY26 carryover and FY27 balances.
The Nelson County Board of Supervisors voted to set the county's 2026 real-property tax rate at 56 cents per $100 of assessed value and adopted a 37% personal-property tax-relief (PPTRA) distribution during a continued meeting on April 14. County budget staff presented updated 2026 land-book values and revised revenue modeling before the votes.
Candy, the county budget presenter, told the board that updated 2026 land-book values and tax-relief discounts reduced taxable values by $81,147,298. "This resulted in a decrease in our taxable values of $81,147,298," she said, and showed revised levy tables for rates from 50¢ to 58¢ and the projected levy impact per penny. Candy also said staff held capital outlay at $2,300,000 and recommended a nonrecurring contingency of $415,300 as a best practice; recurring school funding was shown at $21,518,914 plus a previously allocated $1,600,000.
Staff modeling, Candy explained, adjusts the FY26 and FY27 real-estate revenue projections and therefore affects the FY27 year-ending balance and available recurring funds. She recommended a rate between 58¢ and 56¢ if the board intends a multi-year rate, or between 55¢ and 54¢ if adopting a one-year FY27-only rate; staff advised that 53¢–51¢ would create a budget deficit even after using contingencies.
During discussion, one supervisor said the board should consider recurring revenue needs for the schools and noted that "If our primary concern was in fully funding the schools, we would have to have a much higher tax rate." Others cautioned about impacts on residents on fixed incomes and urged budget reductions or alternative revenue diversification instead of a lower tax rate that would reduce recurring funds.
A motion to adopt resolution r2026-35 (establishing 2026 tax rates at 56¢ per $100 for real property and manufactured homes, with the tangible personal property and machinery & tools rates noted in the resolution text) was moved, seconded and approved on a roll-call vote. The clerk read the roll; the record shows recorded 'Yes' votes from Bradford, Barr, Reed and Liggett and a 'No' from Lanier. The chair then announced establishment of the 2026 tax rates.
Staff then presented proposed PPTRA action and legal context under the cited state code section used to determine distribution and eligibility. Candy recommended a 37% PPTRA distribution for 2026; staff projected that a 37% distribution would distribute about $1,556,135 at the start of calendar year 2026 and leave a small cushion for midyear adjustments. The board moved, seconded and approved resolution r2026-36 (2026 PPTRA distribution at 37%) by roll call. Staff clarified that some specific discounts (for example, volunteer fire-and-rescue discounts) are handled elsewhere in county procedures and were not part of this PPTRA percentage decision.
Next steps: staff will coordinate with the commissioner of the revenue for the final 2026 personal-property tax-levy book and implement rates in system records; the board may revisit rates in future meetings if conditions change.
