Commissioners approve ordinance to reestablish bridge fund and cap rate at 10 cents

Henry County commissioners approved Ordinance 2026-04-27003 to reestablish a county bridge fund and cap the rate at no more than 10 cents per $100 of assessed valuation after a public hearing in which officials described the change as a reallocation within the levy rather than a net tax increase.

A county council member, speaking at the hearing, said the proposal represents a shift in how levy revenue is allocated — "not an increase of the overall tax rates" — and compared the levy to a pie, with the bridge fund asking for a slightly larger slice. The speaker said they had consulted the Department of Local Government Finance (DLGF) and accounting firm Baker Tilly, which expects to deliver a comprehensive financial plan by late May or around June 1.

The discussion focused on two practical issues: timing and scale. Council members warned that DLGF deadlines force counties to set parameters before some valuation and revenue numbers are final. "We have to have this done in May when we don't know what we don't know," the county council member said, adding that the county will revisit the rate once Baker Tilly's plan and the council's budget sessions provide finalized figures.

Commissioners described a long-running shortfall in the bridge fund and said the ordinance is intended to build a cushion for emergency repairs while the county considers longer-term solutions. "It can was kicked down the road for 20 years," one commissioner said, calling bonding a viable option. Officials noted Baker Tilly had identified a potential path to bond against bridge-fund revenue so the county could take upfront dollars for major projects and repay over time.

Speakers emphasized the funding trade-offs involved. The bulk of levy revenue, they said, flows to the general fund; smaller, narrowly budgeted funds such as health, parks and reclassification have limited flexibility. Officials cautioned that setting the statutory maximum would be unrealistic in practice and could require significant budget cuts elsewhere if the county attempted to reach it immediately.

Officials outlined the next steps and timing: Baker Tilly's comprehensive financial materials are expected in late May or early June; the council will finalize budget and levy certifications with the DLGF in October, with a final-year-end reconciliation process also available if adjustments are needed. Several participants confirmed that any revenue changes from the ordinance would affect the next budget year and that funds would be available beginning in January after certification.

A motion to adopt Ordinance 2026-04-27003 was made, seconded and approved in voice vote; the clerk recorded the motion as carrying 3-0. The ordinance text specifies the bridge fund will not exceed 10 cents on each $100 of assessed valuation. No individual mover or seconder was named in the record. The commissioners adjourned following the vote.

The ordinance is a first step: officials said the county will use Baker Tilly's plan and regular budget sessions to set a practical rate and to consider whether bonding or other financing strategies should be pursued in conjunction with the highway department.

(Reporting based solely on the hearing transcript: references to DLGF, Baker Tilly, SEA1 and other named entities reflect what speakers said during the hearing.)