Union County adopts $664.3 million FY2027 budget, holds $3.8M for schools pending interlocal agreement

The Union County Board of Commissioners adopted the FY2027 operating and capital budget on June 16, approving a package the county manager said totals $664,310,003 across all funds and keeps the county tax rate at 43.42 cents.

County Manager Brian Matthews summarized key elements of the budget, saying the general fund is roughly $470 million, the plan redirects $3.17 million between capital needs, and sets aside $5.69 million in unassigned fund balance for one-time needs such as vehicles and software. The budget also funds one additional school resource officer, provides $800,000 for emergency medical services partners, and includes a $20,900,000 allocation for school capital requests, Matthews said.

“This will be brief unless you have a lot of questions,” Matthews told the board while outlining the funding splits, rate decisions and planned water and sewer rate increases. He described the recommended water increase of 7.25% and a 6% sewer increase for customers.

Why it matters: commissioners framed the adoption as the county’s primary operating plan for the next fiscal year and debated transparency around school funding during the meeting. Vice Chair Helms moved — and the board approved — a formal request that Union County Public Schools provide a line-item budget showing federal, state and local funding and an accounting of positions funded fully or partially with county tax dollars for this budget year and going forward.

Vice Chair Helms said the board needs more granular detail from UCPS. “We would like a line item budget from UCPS that includes federal, state, and local dollars,” Helms said before making the motion that passed by voice vote.

Commissioner Melissa Merrill supported the request and emphasized the board’s interest in knowing how many salaries and stipends are funded with local tax dollars. “I would like a report of how many positions are being funded fully or partially with Union County tax dollars,” Merrill said.

The board also discussed an interlocal agreement with UCPS that county leaders say would earmark $3.8 million for supplement increases targeted at teachers and teaching assistants. County staff clarified that the $3.8 million will be held in contingency until the interlocal agreement is signed.

A voice vote adopted the FY2027 budget and associated tax rates. The board did not record a roll-call tally in the transcript; the chair asked those in favor to say “aye,” and the motion passed.

What’s next: staff will request the detailed budget materials from UCPS as directed and the county will hold the $3.8 million in contingency until the interlocal agreement is finalized.

Sources: remarks and budget figures provided by County Manager Brian Matthews and discussion recorded during the June 16, 2026 board meeting.