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Smyth County Board adopts FY26 budget, approves tax rate and routine fee changes
Summary
The Smyth County Board of Supervisors adopted the FY2025‑26 county and school budgets in June, set property tax rates (real estate $0.59 per $100) and approved fee updates including water/sewer and selected permit and EMS fee adjustments tied to cost recovery.
The Smyth County Board of Supervisors adopted the county’s FY2025‑26 budget, set property tax rates and approved a series of administrative fee updates after multiple work sessions and public hearings. The board set the real‑estate levy at $0.59 per $100 assessed, with machinery and tools at $1.55 per $100 and the tangible personal property rate at $2.30 per $100. The Board approved the school division’s categorical budget and multiple budget amendments that incorporated state grant adjustments and disaster‑related carryovers.
Board members and staff emphasized the need for multi‑year planning to keep enterprise funds self‑sufficient. County administrators completed a rate study for water and sewer, and the Board adopted an ordinance allowing a phased increase to utility rates to improve Fund 501 sustainability. The Board also adopted a consolidated schedule of fee changes that included adjusted building permit fees and a modest EMS billing rate update tied to federal Medicare changes.
The budget adoption followed more than a dozen committee meetings earlier in the year, where officials discussed Hurricane Helene recovery spending, Community Development Block Grant (CDBG) award planning and capital projects such as courthouse security and public‑safety radio upgrades. The board approved the final FY26 appropriation resolutions in a recorded vote.
Looking ahead, the county plans to continue pursuing state and federal grants — notably CDBG, NRCS, FEMA and BEAD — to offset capital projects and recovery priorities. The board also directed staff to return with quarterly fiscal-level updates and to pursue opportunities to align user fees with direct service costs.
