06/04/2026
The county budget committee has completed its budget preparation for the 2026-27 fiscal year except for setting the new certified property tax levy which will be determined after the equalization board finishes its work on assessment appeals this month.
During Tuesday night’s meeting, the budget committee approved the non-profit funding resolution as well as an appropriations resolution and consolidated budget for 2026-27
The preliminary certified tax rate determined by the state after the 2026 reappraisal cycle was $1.533 per $100 of assessed value although it is expected to generate overall the same local revenue as the $2.51 tax rate this past year.
Because of assessment appeals, the revised certified tax rate will be a little more, currently at $1.5564 cents.
Steve Bates, the county’s fiscal agent, met with the budget committee Tuesday night and recommended sending the proposed budget to the full county commission with a projected revised certified tax rate of $1.5564 cents and to make the final rate official once its known for certain by the June 22 county commission meeting when the consolidated budget is presented for final approval.
Bates said its important to get a new budget adopted soon for bond rating purposes with bonds scheduled to be issued for construction of the new elementary school by July.
“Because the school bonds have got to be issued, we need a budget in place so we can use this new reappraisal because the total assessed property in this county is over one billion dollars for the first time in history and we want to use that when we issue the school bonds because that makes you look better on your bond rating,” said Bates.
“Right now, we’re (certified tax rate) is at $1.5564, and this budget is based on that (rate) and any items you add (to the budget) tonight is not going to change your tax levy so let’s just use the $1.5564 for now and let the board of equalization finish their work and by the June 22nd county commission meeting we’re going to get a new equalized tax rate from them,” said Bates.
Bates explained that with only few assessment appeals yet to be heard by the equalization board the final certified tax rate won’t change much from the $1.5564.
“It’s going to be so fractional its not going to make any difference so whatever it is we’ll just change the tax levy the night we adopt the budget on the floor. We’ll adopt the certified rate. We can’t exceed the certified rate and we are not going to raise taxes again so if it comes in at $1.5563 then that’s what it is or if it comes in at $1.5565 that’s what it is. We can only adopt the certified tax rate and that’s all we can do but I think this is a good budget,” said Bates.
Although the county’s financial status is sound, Bates advised the committee to monitor future spending and brace for more likely no growth years and the loss of a large property taxpayer (Tenneco).
“You just went through reappraisal this year, which is a zero-growth year. Although you’ve had some new construction that came on it’s not substantial enough to really mean anything. And you’re going to lose a top 10 taxpayer this next year. That’s about $178,000 in property tax they pay into the county. That’s going to negatively affect assessments in the next budget year. You’re on a four-year reappraisal cycle. In four years, you’re going to go through a reappraisal again. That basically means you’ve got three no growth years out of four in this next term of the county commission so keep an eye on your expenditures. That’s what I would tell you,” said Bates.
“Your silver lining in all this is that there is going to be so much construction going on within this next two and a half to three years you are probably going to get a false sense of security because there’s going to be so much going on. Sales tax will probably do really well over the next three budget cycles but once all that is done, then you are going to stabilize again. I told you about two years ago, I think you can probably go seven or eight years without a tax increase. If you are aware of that and keep an eye on expenditures then I think you can probably make it and then by the time you go through your next reappraisal cycle, you’ll once again be a lower tax rate county than any county around you. You still don’t have a wheel tax, you still don’t have any impact fees, and you don’t have solid waste fees so you are sitting in a really good spot. And once the jail notes are paid off in 12 years then you can roll over into school number 2 and then let somebody else worry about that. But that’s 12 years down the road,” said Bates.
“The jail is a non-budgeted capital projects fund,” Bates continued. “When you adopted the note resolution, that money is supposed to be kept separate and apart from all other funds of the county. It can only be spent for the purpose for which it was borrowed, which is defined in the terms of the resolution, which was adopted,” said Bates.
All funding requests from the various department supervisors and county officials are still funded in this proposed budget as presented in previous budget committee meetings and other requests were approved from non-profit organizations Tuesday night
The newest expenditure is $45,000 (onetime expense) for the Live and Let Live Homeless Shelter in Smithville.
The DeKalb Animal Coalition’s annual contribution of $36,805 will again be funded.
The Smithville-DeKalb County Rescue Squad will be given an extra $25,000 for the organization to purchase a pre-owned emergency vehicle to replace another in addition to the annual contribution it gets of $51,321.
The DeKalb County Fair and the Smithville Fiddlers Jamboree will each get $8,000, which is up from $5,000 in previous years
The Smithville-DeKalb County Chamber of Commerce will get a contribution of $40,500, up from $35,000. However, $500 of the increase will be passed on to the Leadership DeKalb program.
Meanwhile, the budget committee, due to health insurance rate hikes, voted to increase from $550 to $650 the amount the county pays toward covering employees enrolled in the county healthcare plan.
Other budget highlights:
*Previously established step raises for county employees as they apply
* Across the board increase in county employee part time pay from $13 to $14 per hour
*Fire Department: An additional $38,805 to be divided among the 75 volunteers to provide an increase for incentives in training, incident response, work sessions, and public safety education.
*EMS: Directors salary increase from $61,700 to $70,000; 12% increase in the ambulance service budget for the 2026-27 fiscal year including a new pay plan for employees modeled after Cannon County’s EMS salary schedule. No longer paying on seniority or longevity but paying on credentials alone. Taking EMTs to $16.50 per hour, AMTs to $21.22 an hour, paramedics to $25.96 an hour, and a critical care paramedic to $27.68 an hour.
*Clerk and Master: Part time position to be made full time
*Administrator of Elections: Part time position to be made full time
*County Clerk: Funding the full salary for a fifth deputy clerk position going forward due to uncertainties about available earmarked fees which has been designated the last three years to fund half the salary.
*Solid Waste: Director’s salary increase from $61,700 to $70,000; $1.50 per hour pay raise on the base rate for solid waste truck drivers putting their wage at $22.50 per hour; $1.00 an hour increase in pay for the solid waste scale house operator at the transfer station and the grounds laborer. New dumpsters-$115,000. New Roll-Off Truck- $245,000 to $260,000. Ton truck-$55,000 and trailer- $8,000; Two part time employee positions to be funded locally for the new manned Temperance Hall convenience center which has not yet been completed.
*Building Codes: $75,000 in Inspector Davey Horton’s contracted services along with software to implement an online permitting system, a yearly $9,000 expense, as a convenience to the public, and $2,000 for office supplies.
*School Budget: Pay raises for professional personnel and support staff- $4,000 for staff with 20 years of service or longer; $3,000 increase for those with 10-19 years; and $2,000 for employees with up to 9 years of service.
*Highway Department No new local funding requests
*Capital Projects: Fire Department- $250,000 in seed money previously set aside for the future development of a public safety building in the Wolf Creek community. The funds will not be spent if the construction project does not move forward during the year; Projected cost of $525,000 & $50,000 for the needed loose equipment ($575,000 total) to purchase a tanker for the underserved south/southeast quadrant of the county (Four Seasons/Belk/Blue Springs areas) This $575,000 amount would only be spent if the county’s application for a $624,089 Community Development Block Grant is not funded to buy the tanker. If the grant is awarded the county’s local match would be $204,089; $100,000 seed money for a future three bay district station at Keltonburg for firefighting purposes, adding to the two district stations already in existence at Liberty and at the Main Station on King Ridge Road. The total project cost to fully fund construction of this new district station is estimated to be $365,000.
*Capital Projects: EMS- $178,700 to fund the purchase of a remounted ambulance already on order which is expected for delivery next spring.
*Capital Projects: Sheriff’s Department- $175,000 to purchase four new patrol cars
*Capital Projects-Community Centers: $100,000 for repairs and maintenance to the six aging and deteriorating community centers including Belk, Keltonburg, Midway, Blue Springs, Johnson’s Chapel, and Snow Hill.
Remaining County Commission Committee Meetings for the month of June
Purchasing Committee
Date: 06/17/2026
Time: 12pm
Location: Lower Courtroom of the Courthouse
Topic: County Purchasing
County Commission Workshop
Date: 06/18/2026
Time: 6pm
Location: Tennessee Room of the County Complex
Topic: Regular Business
County Commission Meeting (Formal)
Date: 06/22/2026
Time: 6:30pm
Location: Auditorium of the County Complex
Topic: Regular Business