Coffee County commissioners approve 2026–27 budget, adopt certified tax rates and 3% pay raise

The Coffee County Board of Commissioners on June 18 approved the county’s 2026–27 budget, adopted the certified property tax rates and authorized a 3% pay increase for employees.

Commissioners voted by voice after a presentation from county finance staff detailing several budget amendments and multi-year fund-balance projections. Staff said the county’s estimated deficit on June 30, 2026 is $139,007 and projected a deficit of $1,771,288 for June 30, 2027 when a 3% salary increase and associated benefits are included; the projected ending fund balance was reported as $9,749,551.

Before the final vote commissioners considered a set of budget amendments that staff described as totaling about $227,000 for the year. Amendments included a transfer to cover overtime costs (noted in relation to deputies/EMA), reclassifying an item into the insurance-recovery account (code 49700), increasing opioid-abatement funding by $5,612 from restricted funds for the public defender’s office, and a $29,675 increase to cover county coroner autopsy expenses and related transportation fees. Staff also reported an increase to fund balance of $107,863 related to additional revenues.

Finance staff presented the certified tax rates commissioners approved: a uniform county rate of 1.4389; an education add-on for Manchester of 0.0360, bringing Manchester’s total rate to 1.4749; a total rural property rate of 1.6283; and an industrial-park rate of 1.7993 for the Coffee County Industrial Park (the joint park near Tullahoma). County staff noted assessment growth has increased to more than $40 million from previously used estimates.

Commissioners discussed whether to set salary increases at 2% or 3. Staff provided the budgetary difference between the two options as $158,036 in the coming year; after discussion the commission approved the 3% raise as part of the budget package. The motion to approve the budget, certified tax rate and the 3% pay adjustment was seconded and approved by voice vote.

A commissioner asked staff to produce a concise monthly summary showing department-level cash positions; staff said the detailed month-close report is generated and that a summary can be provided at the next meeting. Commissioners also discussed the county’s vehicle-replacement rotation for deputies (a recurring five-vehicle replacement that generally rotates every five years) and noted idle hours increase engine wear beyond road miles.

The board canceled its June 25 meeting and noted the budget package will appear on the full legislative body’s agenda for approval the following Tuesday. A rezoning hearing near Beach Grove is scheduled for next Tuesday at 5:30 p.m.