The Macon County Board of Commissioners unanimously approved its 2026-27 budget, holding steady the 27-cent property tax rate.
The final budget of $69,984,066 is similar to the county manager’s recommended budget presented during the May meeting but includes an increase to the Highlands fire tax of 1.3 cents per $100 in valuation and some additional funding for Macon County Schools. MCS's total operational expenses add up to $11,814,471, short of the more than $14 million requested by the school system. The budget also includes the addition of $574,600 to repave the driving track at Southwestern Community College, which will allow the facility to conduct Commercial Drivers License Classes.
The recommended budget rejected $7.6 million in requests from county departments for programming, staff and capital projects, though some funding was approved when commissioners agreed to fund the SCC repaving project and add more funds to the school system.
Funds were not granted for two law enforcement vehicles and one ambulance remount, and a Sheriff’s Office request of $369,407 for a new camera system will be revisited in 2027-28.
During the June 9 public hearing on the budget, Lisa Walker of Franklin requested the board provide additional funding for the school system to help bolster the district’s Exceptional Children’s program and funding to help offset the cost of Pre-K in the Highlands area.
Glenda Cook requested a fire tax increase for Cullasaja of nine tenths of a cent per $100 in valuation to help the volunteer department maintain its level of community service.
Neither request was granted in the final budget vote.
The budget does offer some relief to some county employees. County Human Resources Director Tammy Keezer said there are approximately 45 full-time employees whose step placement within the county’s pay scale is more than three steps below where it should be given their current years of service. These employees were moved up in the scale until they were three steps below that placement. The budget message said this change mainly affected those who “advanced through various positions over time, but whose step placements were not consistently adjusted to align with their years of service across the system.”
The county had 408 full-time positions filled with 16 vacant as of May. It also has 291 filled part-time positions. Keezer said the Human Resources department does not track contracted positions.