Henderson County manager presents $227.2 million FY 2026‑27 recommended budget, proposes 43.1¢ tax rate

County Manager John Mitchell on May 4 presented his FY 2026‑2027 Recommended Budget to the Henderson County Board of Commissioners, proposing a $227,208,372 spending plan and a recommended ad valorem tax rate of $0.431 per $100 of assessed value.

The recommendation is described as a non‑expansion budget focused on priorities the county identified earlier, including Hurricane Helene closeout, workforce housing, farmland preservation, Berkeley Park improvements, and judicial center expansion. The presentation shows the proposed budget splits Education (including local school appropriations and capital) at about 27% and Public Safety at about 26% of expenditures. The recommended budget uses about $17.7 million of fund balance to balance revenues and proposed expenditures.

Mitchell asked the board to schedule a public hearing on the recommended budget; the board agreed to shift the budget public hearing and the June meeting to Wednesday, June 3, 2026 at 3:00 p.m. for Chairman William Lapsley’s availability. The FY 2027 schedule described next steps for publication and further budget workshops leading to an adopted budget.

Fiscal context: the recommended rate of $0.431 compares with several prior years of higher rates; the budget materials show revenue projections from ad valorem taxes, sales taxes, restricted and unrestricted intergovernmental revenue, and proposed transfers. The manager's slides list a recommended appropriation of fund balance and identify priorities by program areas and funding percentages.

What happens next: the board will hold the advertised public hearing on June 3, consider public comment and any changes at subsequent meetings, and adopt a final budget later in the process.

No votes to adopt the budget were taken on May 4; the board only received the manager's recommendation and set the public hearing date.