Public Budget Hearing and Special Called Meeting
The Cumberland County Commission met for a public hearing followed by a special called meeting to approve the 2025-2026 budget. All were present except Commissioner Holbrook.
Every budget is different. They all come with their own quirks and challenges, and this one sure had plenty of both. It kept us working, kept us thinking, and in the end, it told its own story just like they all do. Once again, there is no tax increase, keeping us one of the lowest taxed counties in one of the lowest taxed states in the country. We did that while making some big moves, including a major step forward in first response.
Sheriff Cox and I have discussed for a couple of years the idea of having deputies trained as Emergency Medical Responders. In most situations in the county, and from my own experience, the first to arrive after a 911 call is often a deputy from the Sheriff’s Department. They are already out patrolling in their quadrants, so this is a natural fit. The Sheriff studied the issue and decided he liked the idea, so this year, we are funding an additional two dollars per hour for one deputy per shift in each quadrant who is EMR trained. These deputies will have the knowledge and skills to provide immediate lifesaving care in emergencies using a full medical kit and an AED. The program will cost about thirty thousand dollars a year, but I believe it will save lives from day one. Cumberland County continues to be a leader in the Upper Cumberland region, and there will be more to share on this in the future.
Work began on this budget on May 1, 2025, with all day budget hearings. Highlights of the budget include no tax increase with the property tax rate remaining at $1.1350. This rate is projected to bring in approximately $26 million with a 5 percent reserve for delinquency. This is an increase of just over $200,000 from last year, which is a 0.85 percent increase in revenue. Sales tax revenues are projected to be $22,855,913 using 2 percent projected growth over actual receipts from the last fiscal year, with the vast majority allocated to the Board of Education (BOE). Total estimated revenues for the county general fund are projected to be $43,699,528, (excluding the BOE and other funds) and total estimated expenditures of $43,865,056, for a negative variance of $165,528.
The BOE estimated revenues are expected to be just over $76,351,314 with expenditures estimated to just under $78,782,281 with a deficit of approximately $2,430,967 coming from BOE fund balance.
In all, the budget for all departments and funds is just under $177 million. The BOE (including federal and food service budgets) accounts for approximately 53 percent of the budget, the General Fund 26 percent, Debt Service 7 percent, Highway Fund 5 percent, and Solid Waste 2 percent.
Last year, questions came up during Budget Committee meetings about the pay of many county employees, so funds were set aside to update our salary and benefits study. The study found our salary scale was off by 12 percent. Earlier this year, it was decided that the raises would be funded over two budget cycles, with a mid-year raise in January and the remainder in this budget cycle. After much discussion and a few adjustments, the scale was brought up to the recommended levels. It was also agreed that, for the first time, employees will receive credit for their years of experience in the job (not years of service). This has been fully funded in the new budget.
Capital expenditure highlights include roof replacements on three buildings and several HVAC replacements, five vehicles for the Sheriff’s Department, and upgrades at the aging jail. The Fire Department will receive a new brush truck and rescue tools. We are also investing just over $900,000 in a core upgrade and microwave hop for the radio system. Three ambulance boxes will be remounted on new vehicle chassis, and four stair chairs will be purchased, totaling $500,000. Solid Waste will get two additional heavy-duty compactors and boxes that have proven valuable in reducing the department’s logistics burden. A used backhoe and dump truck are also planned for purchase. In total, capital spending amounts to $2,817,630.
The non-profit budget is approximately $209,600, which includes donations and contracts to the Chamber of Commerce, Cumberland County Playhouse, Cumberland County Rescue Squad, the Veterans Honor Guard, Young Marines, and other standard recipients.
Again, this budget absorbs all items without a tax increase.
I want to thank everyone for their hard work, from the countywide elected officials and department heads who prepare their individual budgets, to Jennifer Turner, Christian Kerley, the Finance Department, and the Budget Committee.
RESOLUTION 08-12-2025-1 – Fixing the Tax Levy in Cumberland County, Tennessee for the Fiscal Year beginning July 1, 2025. As mentioned earlier, there is no tax increase in this budget. Your tax pennies will be distributed as follows:
General Fund $0.7456
Solid Waste/Sanitation $0.1238
General Purpose School $0.0825
General Debt Service $0.1831
Total Combined Property Tax Rate of $1.1350
This resolution was approved unanimously.
RESOLUTION 08-12-2025-2 – To approve and adopt an updated pay scale and classification schedule. The resolution was passed unanimously.
RESOLUTION 08-12-2025-3 – Making appropriations for the various funds, departments, institutions, offices and agencies of Cumberland County, Tennessee, for the year beginning July 1, 2025 and ending June 30, 2026. This is the resolution that allocates funding and sets budgets for the various items discussed above. This resolution was approved 15-2 with Commissioners Isham and Seiber voting against.
RESOLUTION 08-12-2025-4 – Appropriations to non-profit charitable organizations of Cumberland County, Tennessee for the year beginning July 1, 2025 and ending June 30, 2026. This resolution allocated appropriations to the various non-profits summarized above and was approved 17-0.
RESOLUTION 08-12-2025-5 – Election Commission and election officials compensation plan. This resolution updated the pay plan for the Election Commission and was approved unanimously.
RESOLUTION 08-12-2025-6 – Designating funds to the Highway Department as a single occurring contribution. This resolution was the legal funding mechanism to allocate an additional $2.9 million as a one-time expense for road repairs, and was approved 17-0.
Thank you for being part of the solution and for the opportunity to serve as your County Mayor. If you are interested in hearing my thoughts and views on news, events, and activities in Cumberland County, please subscribe to my newsletter, and follow me on Facebook, Instagram and X (formerly Twitter).
Thank you,
Allen Foster
Cumberland County Mayorhttp://allenfoster.net
allenfoster.com 