Cheatham County Commission approves 2026–27 budget after shifting $1.14M from school capital to avoid tax increase

The Cheatham County Commission voted Tuesday to adopt the county's 2026–27 budget as amended, directing $1,144,580 away from education capital projects to avoid a proposed 5.67-cent property-tax increase.

The action came after hours of debate over school capital needs, fund balances and alternatives for avoiding higher property taxes. The chair proposed the reallocation, saying the change would bring the proposed tax increase to zero without cutting employee steps or public safety items already in the plan. The amendment passed by roll call, 7–5, and the final budget as amended was approved later 8–4.

Why it matters: The vote preserves planned county services and an employee cost-of-living adjustment while deferring a portion of school capital funding. School officials warned that using sales-tax–based capital funds in this way shifts the burden onto the school system, which may need to request appropriations from its fund balance or education debt later in the fiscal year.

School officials briefed commissioners that the district began the fiscal year with roughly $12 million in reserves and estimated roughly $10 million at present after expenses; Dr. Watson, the school district official who addressed the commission, said that the district programs capital items (maintenance, vehicle replacement and field lighting) in a multi‑year plan and would "have to come" for appropriations if the commission redirected funds. "We started the school year with 12 million. I would estimate 10 million," Dr. Watson said during the hearing.

Supporters of the amendment argued the tax change would relieve seniors and households on fixed incomes who have faced recent increases. Opponents cautioned that diverting capital funding is effectively kicking maintenance obligations down the road and could force larger costs later. Commissioner Walter Wheatley warned against short-term fixes: "Quit kicking cans down the road," he said during debate.

The commission also voted to defer consideration of specific additions to the education-debt (ED‑debt) schedule until July so updated project lists and numbers can be reviewed. The formal tax levy was later adopted to match last year's total rate, and commissioners approved the formal levy schedule 12–0.

What's next: School leaders may request appropriations or a reallocation from their fund balance or ED‑debt at the July meeting. The commission's vote changed the funding source for some capital items but did not eliminate the projects; school officials said they would pursue the most appropriate funding route and present requests as needed.