Macon County manager proposes $68 million budget with no property tax hike, seeks $1.15 million from fund balance

County Manager Warren Cade presented the Macon County proposed FY2026–27 budget, saying the plan preserves the property tax rate at 27¢ per $100 of assessed value and balances revenues and expenditures by tapping limited fund balance resources.

Cade told the board that the proposed budget totals $68,045,008 and includes about $3,800,000 in grant awards that helped fund capital projects and repairs. He said the package would keep the county’s property rate unchanged and avoid a general tax increase while still covering key priorities, including ongoing work at Franklin High School and planned improvements to the greenway and boardwalk.

On specific numbers, Cade said the balanced proposal includes a one‑time appropriation from fund balance of $1,150,000 to cover capital needs this year. "We have a fund balance appropriation of $1,150,000," he said, and explained that recent multi‑year growth in the county’s fund balance made that drawdown manageable.

Cade outlined revenue assumptions — taxes make up roughly 54% of revenue, with sales tax and intergovernmental transfers as other main categories — and noted that one penny of the tax rate would produce roughly $1,348,000, illustrating the tradeoffs commissioners weigh between appropriating fund balance and raising revenue by cents on the tax rate.

The manager also listed personnel and benefits items in the draft budget: a 2% cost‑of‑living adjustment built into the proposal, continued step increases in the county pay plan, and absorption of a roughly 6% increase in health insurance costs so as not to pass higher premiums directly onto employees.

Items flagged for follow‑up at the budget work session included capital projects such as the Carson Convenience Center (grant‑funded), potential electrical upgrades at the courthouse, the National Guard armory renovation and space planning for justice and county departments. Cade emphasized that the operational budget remains conservative on revenue estimates.

The board did not vote on the budget at the meeting; Cade said more detail would be discussed at a scheduled budget work session on May 21 and a public hearing on June 9.

The presentation drew questions from several commissioners about school funding, capital priorities and the fund‑balance draw. Cade said the operational appropriation to Macon County Schools is proposed at $10,731,569 and that the $1,150,000 fund‑balance appropriation is a one‑time capital fix rather than an ongoing expense.

Next steps: the county will continue reviewing the budget at the May 21 work session and hold a public hearing on June 9 before final adoption.