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Cherokee County CFO previews tighter 2026 budget, proposes using $7M in fund balance
Summary
CFO Mr. Marcus told commissioners the preliminary 2026 budget shows a $10.7 million net increase after trimming department requests and that staff anticipates using $7 million of fund balance; the plan assumes a 3% COLA and holding the millage rate steady while risks remain from delayed digest data and new exemptions.
Cherokee County’s chief financial officer, Mr. Marcus, opened the May 6 work session with a preliminary look at the county’s 2026 budget and warned commissioners the county faces tighter revenue conditions as non‑property tax receipts have flattened.
Marcus said the county has cut roughly 55% of department budget requests and is currently showing a $10,700,000 net increase over current spending. The package assumes a 3% cost‑of‑living adjustment for employees (about $3.6 million) and includes key line items the county expects such as $1.8 million for sheriff pay adjustments and $1.6 million to restore sheriff positions. To bridge the gap, staff proposes using $7,000,000 from fund balance again, as it did this year.
“The trend we are seeing is that property taxes are making up a greater percentage of our total revenues,” Marcus said, noting SPLOST receipts have flattened and the county will not receive an updated digest until June because of changes tied to HB5891. He added that if the digest grows 5%–6% the county could cover the proposed increases but that uncertainty over exemptions makes the fiscal picture harder to forecast.
Why it matters: the board must balance service needs, personnel costs and reserve policies ahead of public hearings and adoption. Commissioners pressed staff on reserve targets and how long the county can sustainably rely on fund balance; the chair said the county aims to ‘wean down’ reserves slowly, not in a single year.
The next steps: staff will return after the assessor presents the digest (scheduled June 17) with proposed millage options and a public hearing schedule; formal hearings on the millage are slated for July 15 and August 5 under the current timeline.
