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Columbia County proposes balanced FY2027 general fund with modest 1.95% increase, seeks further millage cuts
Summary
County Manager Mr. Johnson told the Board the proposed FY2027 general fund is balanced with a 1.95% increase, includes a 3% cost-of-living raise for employees, shifts some recurring sheriff requests to one-time funding, and anticipates lowering the millage rate later this year.
County Manager Mr. Johnson presented Columbia County’s proposed fiscal 2027 budget at a public hearing on May 5, saying the general fund is balanced and the proposal carries a 1.95% increase over last year.
Mr. Johnson said the county uses zero-based budgeting and that several departments submitted budgets below last year’s levels. He told commissioners the proposal includes a 3% cost-of-living adjustment for employees and an anticipated increase in the county’s share of medical-plan contributions for staff. "We are balanced," Mr. Johnson said during the presentation, adding the county aimed for a contingency of about 2.5% and reported a contingency of 2.51% in the packet.
He said roughly $750,000 in requests from the sheriff’s office were removed from recurring general-fund obligations and will instead be funded with one-time money to avoid ongoing budget pressure. Mr. Johnson also described a change to vehicle accounting: vehicle purchases are budgeted up front and amortized in a separate fleet fund.
The presentation noted a planned contractual increase for Gold Cross emergency services to support the addition of one ambulance. Mr. Johnson said the county is reallocating some Roads and Bridges expenditures to the Insurance Premium Tax fund for clearer accounting.
Commissioners discussed the county’s revenue mix and millage strategy. Mr. Johnson said Columbia County’s dependence on property-tax revenue has fallen from above 60% in prior years to roughly 40–42% of general-fund revenue, and staff recommended keeping property-tax reliance near 40% as a prudent target. He said the board expects to address the millage rate in July or August and intends to lower it again if conditions allow. "This will be the 10th year in a row that we've done that out of the last 11," he said, noting 2020 was the exception.
Mr. Johnson also reviewed sales-tax history and said staff is conservatively estimating revenue after a small recent dip in year-over-year sales tax. On the county’s overall funds, he said total county budgets across all funds exceed $200 million and cautioned that some funds move up or down with revenue; the general fund is the largest component.
The hearing closed with a reminder of the budget calendar: staff will place the newspaper advertisement required for the proposed budget and return the item for adoption at an upcoming Board of Commissioners meeting. No public speakers addressed the budget during the hearing, and the chair adjourned the public portion and recessed for five minutes before the regular meeting.
