Beaufort County officials presented the recommended fiscal year 2025–26 budget to the Board of Commissioners and scheduled two weeks of work sessions and a June public hearing ahead of the June 30 adoption deadline.

In a formal presentation required by state law, a staff presenter summarized the document as a “continuation budget” that preserves current services while listing proposed service expansions and a fee manual to recover direct costs. The recommended total is $76,900,000 and includes a proposed ad valorem tax rate of 44.5¢ per $100 of assessed valuation, slightly below the revenue‑neutral calculation of 44.51¢.

The nut graf: County staff said the document is intended both as a financial plan and an educational tool to let residents and commissioners see where tax dollars flow. It keeps current K‑12 funding at $18,460,000 and includes a 3% cost‑of‑living adjustment (COLA) for county employees while reducing county FTEs by three positions (two in the general fund, one in the water fund).

County staff said the recommended budget was prepared under the Local Budget and Fiscal Control Act (North Carolina General Statute 159), and that revenues were finalized after department review and audited collection rate assumptions were applied. The presenter said revenues are driven mainly by property taxes, sales tax and investment earnings; staff noted recent sales tax growth has plateaued and that federal monetary and trade policy will affect sales tax and investment earnings going forward.

Key budget details presented include: a recommended general fund budget of $76.9 million (1.6% above the original 2024–25 budget); maintenance of the board’s previously set 1¢ property tax allocation for the capital improvement plan (projected to yield $931,873, with $233,300 recommended for new projects and the remainder held for prior projects); a 3% water rate increase and a 3% reduction in water‑fund FTEs tied to prior automated meter investments; a $5 increase in the monthly solid waste fee (about a 2.7% rise) to offset disposal costs; and an appropriation of $166,002.98 of general fund balance that staff expect will revert by year end.

Staff also described projected revenue and fund balance figures: an estimated taxable valuation of about $9.4 billion, collection assumptions (98.43% for real property; 100% for motor vehicles), projected fund balance of approximately $26.7 million (about 35.71% of expenditures, near the board policy target of 35%), and modest changes in intergovernmental and other revenues tied to grant activity and EMS billing.

The presentation includes recommended adjustments to EMS and fire district rates (to address operating costs and daytime coverage), continued administrative charges from the general fund to enterprise funds, and continuation of the planned solid waste mega sites and monthly Republic Services transfer‑station hours on the first Saturday of the month.

Commissioners scheduled budget work sessions to begin the following Thursday evening with general‑fund overviews and department reviews, a second session to cover education and public safety, a later session for service expansions with department and outside‑agency presentations, and a regular meeting public hearing on June 2. Staff emphasized the county must adopt a budget by June 30.

The presentation closed with staff recognition for the finance staff and department managers who prepared the document and an invitation for commissioners to pose questions during the upcoming work sessions.