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Northumberland supervisors postpone tax-rate decision after budget briefing

Northumberland County Board of Supervisors · June 15, 2026
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Summary

Supervisors reviewed updated budget figures — including a $211,200 professional services line for Cherry Bekaert and a $5,000 audit increase — but did not set a final tax rate. They scheduled a reconvened meeting for June 18 to decide between proposed rates and to finalize the county budget.

The Northumberland County Board of Supervisors reviewed proposed budget changes at its June 15 meeting and agreed to reconvene June 18 to set a final tax rate and complete budget adoption.

County Administrator Adam told the board the county had updated its professional services line to reflect the contract with accounting firm Cherry Bekaert and added $5,000 to the county audit line following pre-auditor discussions, bringing the professional services line to $211,200. "The total on that line item is now 211,200," Adam said.

Supervisors pressed staff about the effect of several proposed cuts and additions on the county's assigned fund balance. Staff described illustrative scenarios: "at 54 cent, you're looking at approximately 20% on assigned fund balance," he said; a 53-cent rate would be roughly 19%. After the closed session the board was also given percentage increases above the equalized tax rate (0.4721): a 54-cent rate corresponds to about a 14.3% increase, 53 cents about 12.2%, 52 cents about 10.1% and 51 cents about 8.8%.

Board members debated the trade-offs between raising taxes to rebuild reserves and cutting services. One supervisor said they would rather take criticism for higher taxes than cut services such as schools, law enforcement and emergency services; others said they were reluctant to raise taxes this year and asked for more time to review proposed reductions. Several members noted that neighboring jurisdictions have also raised rates this year and compared reassessment timing in nearby Langston.

Staff outlined procedural steps after budget adoption — including treasurer input to get the budget entered into county systems — and cautioned that supplementals or changes later in the fiscal year could alter assigned fund-balance outcomes. The board agreed to meet again at 5:00 p.m. on June 18 to select a tax rate and finalize the budget.

No formal vote on the tax rate was taken at the June 15 meeting. The board did approve motions to convene and later certify a closed meeting (see "Votes at a glance"). The budget schedule calls for the reconvened session June 18 to complete formal adoption and any necessary resolutions.