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FY2027 Proposed Budget

Context

County Manager's proposed FY2027 budget message dated May 11, 2026, built on the 2026 countywide revaluation. Source: davidson-county-fy2027-proposed-budget.txt (459 pages; only the budget message and summary sections were read). Only the Proposed version was available; the adopted budget has not been checked. The document refers to "FY 2025-26 Proposed Budget" in places, and the cost-of-living adjustment is given as $500 + 2.5% in the message but "$500 + 4%" on one slide.

Headline figures

  • General Fund proposed total $190,377,729, up $11,634,038 (6.5%) from the FY2026 adopted $178,743,691 (FY2026 amended: $189,055,382).
  • Tax rate $0.3668 per $100, the calculated revenue-neutral rate after the revaluation (the prior rate was $0.54). Revenue-neutral levy $112,672,121, up about $3.9 million (3.59%). Estimated FY2027 assessed value about $30.72 billion versus about $20.14 billion estimated actual for FY2026; the proposed budget is built on a $27.56 billion base. Next revaluation January 2032.
  • Taxes are $148,768,369 (78% of revenue). Property tax up about $6.57 million; base sales tax up about $2.1 million to $36.6 million; Article 46 about $5.9 million and Article 44 about $6.0 million; intergovernmental revenue up $871K (4.3%); ambulance fees up $1.09 million; Aquatic Park adds $450K; charges for service up 20.1%.
  • Appropriated fund balance $5,242,077 (unchanged). Available fund balance at 6/30/2025 was $137,155,257 (68.02%); county policy minimum is 18% and the board goal is 50% or more.
  • Peer comparison: lowest tax rate and lowest spending per capita ($923) among peers.
  • 974.50 funded positions (up 17.00 net); 23 additional positions cost $1.71 million.

Major changes

  • Group insurance up $2.27 million; state retirement up $1.07 million; per-pupil education up $2.0 million (education total $50.2 million, up $2.5 million).
  • Replacement of high-mileage Sheriff and EMS vehicles $2.246 million; Sheriff equipment $635K; DSS contract social workers $1.0 million; detention debt service addition $649,414; contingency down $1.57 million; total debt service $12.73 million.
  • By function: Public Safety $54.7 million (+7.2%); Health and Human Services $40.0 million (+11.6%); Culture and Recreation $7.29 million (+16.9%).
  • Other funds: Insurance Fund up $2.5 million (20%); rural fire districts up $1.3 million (8.7%), all at revenue-neutral rates; Type I school capital $5.3 million; Landfill up $568K; Sewer up $21K (with a 6% Winston-Salem Utility Commission rate increase); opioid settlement next installment $1.5 million (total received $10.3 million of an expected $23.4 million over 18 years; MAT grant $503K); Mental Health $786K; Transportation Fund down $133K; 911 Fund down $38K; Special School District rate $0.0695.
  • Context cited: $65 million Sports Complex bids approved March 2026 (360 acres on Owens Rd off Hwy 8, expected to open spring 2027), 146 acres remaining at I-85 Corporate Center, the Detention Center expansion, regional sewer with Thomasville, and school capital needs. The five-year model holds $0.3668 through FY2031; required CIP is $24.5 million in FY27; added jail staff and debt is $382K in FY27 rising to $4.2 million in FY28.

Process dates in the message: public hearing May 26, work session June 4, possible adoption June 8.

Status

The August to October meetings in the record do not take up the budget as an agenda item, and the adopted figures have not been verified. See Needs-Based School Capital Grants, Davidson County Sports Complex, Detention Center Expansion and Opioid Settlement Funds and Coordinator for items that draw on these funds.

Log

Last modified 2026-10-19