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Commission approves resolution to levy property tax above revenue neutral rate after public concerns

Cherokee County Board of Commissioners · August 25, 2025
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Summary

After a public Revenue Neutral Rate hearing where multiple residents raised concerns about the Road & Bridge and Sheriff budgets, the Board approved Resolution 21-2025 to levy a property tax rate exceeding the revenue-neutral rate; the vote passed 2-0 with one abstention.

Chair Myra Carlisle Frazier opened a Revenue Neutral Rate hearing to receive public comments on proposed county budgets and the tax rate. Multiple residents raised concerns about the Road and Bridge Department and the Cherokee County Sheriff’s Office proposed budgets; Road and Bridge Superintendent Cody Zook and Sheriff Brian Henderson were present to answer questions.

After public comment, Commissioner Frazier moved to approve Resolution 21-2025 to levy a property tax rate exceeding the revenue neutral rate. Commissioner Cory Moates seconded. The motion passed 2-0 with Commissioner Jack Garner recorded as abstaining. The minutes list attendees who spoke at the hearing — Laura Atkinson, Jay White, Tim Hatfield, Cathy Hatfield, Elizabeth Chappalier, Ross King, Wally Lankford Jr., Tim Postal, Nick Jordan and Lyla Swaney — but do not transcribe their remarks or any departmental responses in detail.

The minutes do not specify the exact tax rate being levied or dollar impacts; they record the formal adoption of the resolution and the vote tally. The Board closed the hearing after public comments and then proceeded to the vote recorded as Resolution 21-2025.