Loudon County approves 2026–27 budget, sets tax rate and reduces school revenue after ADA revision

The Loudon County Commission on June 29 approved the county’s budget for the fiscal year beginning July 1, 2026, and fixed the property tax levy for the coming year.

Staff member Aaron presented the appropriation resolution covering funds, departments and agencies for 07/01/2026–06/30/2027; Commissioner Shaver moved to approve and a second was recorded. After a roll call, the chair announced the motion carried.

Commissioners also approved a resolution fixing the tax levy for the 2026–27 fiscal year. In spoken discussion, staff stated the rate as “1.0944” in the meeting record; the motion to adopt the rate was moved and seconded and the commission voted to approve it.

During budget consideration staff reported a revision from the state Department of Education to the Average Daily Attendance (ADA) rate that reduced projected school property tax revenue. Aaron said the revision required reducing the General Purpose School fund (Fund 141) revenue budget by $51,445. Commissioners asked for an explanation of how the ADA calculation altered the county’s share of revenue; staff said the state provided revised ADA numbers on June 18 and the county adjusted the distribution accordingly. The commission voted to reduce the current property tax revenue budget in Fund 141 by $51,445 and the motion carried.

The commission also approved appropriations to nonprofit organizations for 2026–27 and a set of General Fund amendments and line‑item adjustments presented by staff. Those grants and amendments were approved by motion and subsequent roll calls.

What happens next: the budget, tax levy and the ADA‑driven adjustment become part of the county’s fiscal plan for 2026–27. Commissioners requested additional clarification on the ADA revision details when staff distributes final budget documents.