06/23/2026
Budget approved!
The DeKalb County Commission Monday night formally adopted a new budget and certified property tax rate for the 2026-27 fiscal year effective July 1.
DeKalb-2027 FINAL Consolidated Budget
The new certified property tax rate of $1.5571 cents breaks down as follows:
County General: $0.7721
Highway/Public Works: $0.0200
General Capital Projects: $0.0500
Debt Service: $0.3900
General Purpose Schools: $0.3250
Total: $1.5571
As part of the budget adoption process, the county commission had to act on the appropriations resolution, tax levy resolution, non-profit funding resolution, statement of Individual funds, capital improvement plan, debt management policy, and the consolidated budget to send to the state comptroller.
Prior to action on the budget, Commissioner Beth Pafford made a motion to remove all items from the agenda pertaining to adoption of the budget. Pafford said she wanted to delay action on the budget until the July meeting to give commissioners and the public more time to study it and be able to ask questions. But her motion was defeated 10-2 with only Commissioner Myron Rhody voting with her.
When asked by Commissioner Mathias Anderson what might be affected by postponing adoption of the budget, Steve Bates, the county’s fiscal agent said bond issuance for new school construction would be delayed.
“You can’t issue school bonds until the budget is passed and approved by the comptroller’s office. I think the comptroller’s office has 30 days to approve it so you are just pushing off when the school can get their money. They (school board) has told me they have spent in excess of one million dollars (on the new school project) and they need their money (reimbursement),” said Bates
On the appropriations resolution, the vote was 10-2 for adoption. Both Commissioners Pafford and Rhody voted no.
The tax levy resolution vote setting the certified tax rate at $1.5571 cents was 10-2 for adoption. Pafford and Rhody voted no.
The statement of individual funds vote was 11-1 with Pafford voting no.
The capital improvement plan was adopted on an 11-1 vote. Pafford voted no
The debt management policy was adopted 11-1 with Pafford voting no.
The consolidated budget to be submitted to the state comptroller was adopted 10-2. Pafford and Rhody voted no.
The non-profit funding resolution was adopted 12-0.
Two commissioners were absent, Tom Chandler and Brandon Donnell.
When asked, County Attorney Hilton Conger explained that because the DeKalb County Government operates under the Local Option Budgeting Law of 1993 no public hearing is required (only public notice) before adoption of the budget unless a change (increase) is made in the certified property tax rate.
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
*Increasing from $550 to $650 the amount the county pays toward covering employees enrolled in the county healthcare insurance plan
*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 in the office to be made full time
*Administrator of Elections: Part-time position in the office 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.
Non-Profit Funding Contributions:
*Let Live Homeless Shelter in Smithville- $45,000 (New Funding)
*DeKalb Animal Coalition’s annual contribution of $36,805 (Same as Previous Years)
*Smithville-DeKalb County Rescue Squad budgeted 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. Total amount: $76,321
*DeKalb County Fair and the Smithville Fiddlers Jamboree each budgeted $8,000, which is up from $5,000 in previous years
*Smithville-DeKalb County Chamber of Commerce budgeted a contribution of $40,500, up from $35,000. However, $500 of the increase will be passed on to the Leadership DeKalb program.
*Tennessee Forestry Division: $1,500
Plateau Mental Health Center: $7,180
Imagination Library: $12,000
UCHRA Programs: $5,500
Civil War Trails: $500
TOTAL: $241,306 Non-Profit Funding Contributions
Local allocations of funding from the state’s Opioid Abatement Trust Fund for the 2026-27 fiscal year are as follows: $30,000 to the Court Appointed Special Advocates (CASA) program; $45,000 to the Youth and Family Resources Network (Spot Program); $54,261 to the DeKalb Prevention Coalition; and $12,615.83 to the DARE program.
DeKalb-2027 FINAL Consolidated Budget