Scotland County adopts $56.4 million budget after state law forces tax-rate rollback

The Scotland County Board of Commissioners unanimously approved the FY2026–27 budget June 29 after county staff said recent state legislation required a rollback of a planned lower tax rate and the use of fund balance to close a shortfall.

County Manager Snead told commissioners that a newly enacted state measure "will not allow us to use the lower tax rate unless a substantial amount of fund balance was also used," and that keeping the previously discussed 69.9-cent rate on older values would have produced "a $10 million dollar deficit." The board adopted a budget figure in the $56.4 million range and agreed to draw roughly $2.1 million from fund balance after removing two capital items.

The final motion, made by Vice Chair O'Neal and seconded by Commissioner Ivey, approved a $0.99 tax rate, removed a proposed Maintenance Facility and Fuel Farm from the capital plan, and approved the school system budget of $9.75 million with an additional $100,000 designated for tennis-court improvements and athletics. The motion also included a 5% sales-tax contribution to the Fire Commission and kept the local fire tax at 5 cents; the vote was unanimous.

Commissioners said they faced constrained options after the state action. Commissioner Shelley said the county had not had a countywide revaluation in 23 years and that the new state law "pulled the rug from under us," while the board agreed to maintain a 5% cost-of-living adjustment for employees despite budget pressures.

The board adjourned at 10:00 a.m. and scheduled its next regular meeting for July 6, 2026, at 6:00 p.m. at the county EOC.