Wayne County Commission Passes FY 2025-2026 Budget

The Wayne County Commission met in special session on Monday, July 28, 2025. The purpose of this meeting was to vote on the fiscal year 2025-2026 budget and property tax levy. Although normally finalized before the end of the previous fiscal year, Wayne County was given an extension on state submission of the budget due to ongoing budget committee negotiations concerning the solid waste department, property taxes, and capital projects. Commissioners in attendance for this special session were Alvin Creecy, Stan Hanback, Jeremy Heard, Rickey Kelley, Tom Mathis, Colby McDonald, Tyler McDonald, Stephen Pevahouse, Vickie Petty, Sherrie Powers, and Logan Shull. Also in attendance were County Executive Jim Mangubat, County Clerk Stan Horton, County Attorney Andy Yarbrough, and Financial Advisor Lori Brasher. Commissioners Patrick Butler, David Martin, and Kathryn Staggs were absent.

County Executive Mangubat called the meeting to order and began by listing several things that impacted the 2025-2026 budget. Required capital improvements and repairs at Wayne Medical Center are going to be quite costly, with the county being contractually obligated to Maury Regional Health for $150,000 in improvements and repairs. The Budget Committee voted last month to divide the capital funds budget into two different parts: capital funding for Maury Regional/Wayne Medical Center, and general capital funding for other county projects. Most county-owned buildings are currently in need of repairs and improvements as well.

A three-percent cost of living raise for all county employees (excluding elected officials) was another major expense requiring funding in the new budget. The Budget Committee discussed and ran numbers on just how much a raise would impact the budge, finally settling on three percent. Committee members and commissioners ultimately agreed that a county employee raise was fair and much-deserved, but could only be for a sustainable dollar amount in the budget, therefore settling on three percent.

Another thing impacting the budget for the upcoming year was the rising cost of employees’ health insurance at the Highway Department. Although Highway Department employees’ health insurance costs the same as other county employees, more employees in that department have applied for it within the last year. The highway department only gets slightly over four cents of property tax revenue that is earmarked for employee insurance.

The final item listed as a factor in budget increases was offsetting inflation-related operational increases. Inflation affects all departments in the county budget.

After a succession of Solid Waste Committee meetings over the past year with no real solutions to the problems, and with the solvency of the department in question, the Budget Committee voted last month to leave the solid waste department’s budget the same as last fiscal year with no revisions in order to move forward with the new budget. That decision was made with the understanding that something will still have to be done about the solid waste budget, although it will now be accomplished through budget amendments. The most recent commission vote regarding solid waste was to consider all options, including privatization.

The first vote in last Monday’s meeting was the property tax levy resolution. Although each member of the County Commission at one time or another expressed their reluctance to pass a property tax increase, it became clear that an increase would be the only means they could identify to fund the 2025-2026 budget.

The property tax levy in the FY 2025-2026 budget is $1.6416, which is a ten-cent increase to the State’s recommended certified tax rate. However, it is lower than last year’s certified county tax rate of $2.1673. Although the rate went down, more property tax revenue will be generated in the upcoming fiscal year due to the increased reappraisal value of property in Wayne County.

The proposed FY 2025-2026 Budget Resolution breaks down the property tax revenue distribution as follows: County General Fund – 0.93466, Solid Waste – 0.16360, Highway Department – 0.04040, General Purpose School – 0.40544, General Capital Projects – 0.04875, and Capital Projects Hospital – 0.04875. This breakdown comes to a total of 1.6416, the now-certified county property tax rate.

Commissioner Mathis made a motion to approve the tax levy resolution. Commissioner Colby McDonald seconded the motion, and it passed on roll call vote, 9-2. Commissioners Kelley and Creecy cast the two dissenting votes.

The budget appropriation resolution was voted on next. This resolution details how all funds are appropriated within the budget. After a motion by Commissioner Powers and a second by Commissioner Petty, the appropriation resolution was passed on roll call vote with Commissioners Kelley and Creecy again casting the only dissenting votes.

Next was the non-profit and charitable donation resolution, with Commissioner Mathis making a motion to approve, seconded by Commissioner Powers. This was approved on roll call vote with Commissioner Kelley casting the lone dissenting vote.

Finally, the full budget document was voted on and passed by a margin of 7-4. Commissioner Mathis made the motion to approve, and Commissioner Powers seconded. Commissioners voting against the full budget resolution were Commissioners Heard, Hanback, Kelley, and Creecy.

The Wayne County FY 2025-2026 Budget is available to all citizens upon request.