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Scotland County weighs tax-rate scenarios as conflicting state bills leave budget uncertain
Summary
Facing contradictory state bills on a tax-value moratorium, Scotland County commissioners reviewed four budget scenarios and tentatively favored using new property values with a 69.9¢ tax rate while staff monitors legislative changes before finalizing the budget by June 30.
Chair Bo Frizzell reconvened the Scotland County Board of Commissioners on June 11 to continue work on the 2026–27 budget amid confusion created by two recent state bills affecting property values.
County Manager Snead presented four budget scenarios combining old and new property values with two tax-rate options. Scenario 1, using new values with a 69.9¢ tax rate, would require $1,603,397 from the fund balance and project $55,605,141 in total revenues; Scenario 2 (old values, $0.99) would need $2,920,602; Scenario 3 (new values, $0.99) projects a $9,657,957 surplus; Scenario 4 (old values, 69.9¢) would require $10,497,078. Snead told the board the budget ordinance must be adopted by June 30 and recommended staff wait as long as legally advisable for clarity from state lawmakers and the Local Government Commission.
Commissioner Ivey, who said he spent time in Raleigh gathering information, described the situation as “confusing” and relayed that Bill 899 passed and proceeds to the governor while Bill 474 would remove the moratorium; he said an aide to the governor indicated the governor would not sign and that enough votes might exist to override a veto. “These are not our rules and they are contradictory to each other and unfair to our citizens,” Ivey said.
Frizzell said the board had “put 69.9 cents on the table” as a working figure. Commissioners discussed fund-balance targets: Snead said using Scenario 1 would leave the fund balance near 18 percent; Commissioner Ivey noted the Local Government Commission has encouraged a 25 percent target while the county’s policy ranges from 15 to 24 percent. Commissioners asked for clarification on how much each cent of the tax rate represents (staff said roughly $250,000 per cent; about three cents equals $1 million).
The board did not adopt a final budget at the June 11 meeting. By consensus they scheduled a Water Board meeting and a public hearing on the budget for Monday, June 29, with the expectation that staff will continue to monitor state action and, if necessary, pursue post–July 1 adjustments permitted by future legislation. The board approved the meeting agenda at the start of the session by motion of Commissioner Williams, seconded by Commissioner Ivey; the vote was unanimous.
