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Carroll County Approves 2026-27 Fiscal Year Budget

Tax Rate Remains $0.88

By Jason Martin, jmartin@mckenziebanner.com
From the Jul 7, 2026 e-Edition
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HUNTINGDON (June 27) — The Carroll County Commission met June 29 with a budget-based agenda. The following items are approved:

​Resolution 6-06-2026 fixes the Tax Levy in Carroll County for the Fiscal Year 2026-27. The combined property tax rate for Carroll County for a year shall be $0.88 on each $1000 of taxable property, which is to provide revenue for each of the following funds and otherwise conforms to the following levies: General ($0.6782); Solid Waste ($0.0526); Highway ($0.0772); School Transportation ($0.047); General Debt Service ($0.025).

​Resolution 6-07-2026 makes appropriations to the Various Funds, Departments, Institutions, Offices, and Agencies of Carroll County, Tennessee, for the Fiscal Year beginning July 1, 2026, and ending June 30, 2027. The amounts appropriated for the operating expenses, capital outlays, transfers, and for payment of principal and interest on the County's debt are set according to the following schedule: General Fund ($16,585,876); Solid Waste/Sanitation Fund ($2,523,789); Grant Fund ($2,144,763); Drug Control Fund ($121,802); American Rescue Plan Fund ($2,495,699); Highway Fund ($4,630,935); General Purpose School Fund ($4,166,095); School Transportation ($973,040); General Debt ($439,314).

Concerns were expressed about the budget's approval due to the Carroll County School Board's million-dollar dip into reserves. The ongoing deficit spending is something that will be addressed by the Commission in the near future. This made the third year in a row the school board pulled from reserves. Commissioner Barry Mac Murphy expressed his concerns and was the sole no vote on approving the budget.

​Resolution 6-05-2026 makes appropriations to Non-Profit Organizations of Carroll County for the Fiscal Year 2026-27. The nonprofit organizations in Carroll County receiving funding are reflected below: Carroll County Rescue Squad ($8,000); Gordon Browning Museum ($5,000); McKenzie Memorial Library ($6,000); Carl Perkins Center ($25,000); TN Rehab Center ($1,500); Carroll County Shooting Sports Park ($10,000); WRAP Organization ($3,823); CASA of Carroll County ($2,000). Total contribution to non-profit organizations is $61,323.

​Resolution 4-07-2026 (amended) - updates Payroll Policy and Transition to Biweekly Pay for Days Worked Structure. The amended proposed policy follows a new biweekly payroll schedule (26 pay periods per year), while ensuring compensation is based solely on actual days worked, approved leave, and recognized holidays, and further establishes that all holidays will be paid in the pay period in which they occur and will no longer be banked or carried forward for any department in Carroll County Government.

​Resolution 6-01-2026 adopts the Carroll County Fire Department Standard Operating Manual, Standard Operating Guidelines, and Standard Operating Procedures.

​Resolution 6-02-2026 amends the General Fund Budget for End of Year.

​Resolution 6-03-2026 amends the Solid Waste Fund Budget for End of Year.

​Resolution 6-04-2026 amends the Drug Fund Budget for End of Year.

The following were elected notaries: Lisa Brewer, Katie Gergar, Lalonnie Gillespie, Karen Moore and Sheri Singleton.

During the citizens forum, Sheriff Andy Dickson informed the Commission that a resolution to establish a hazardous duty supplemental benefit would be on the agenda during the August meeting. The resolution was recommended by the Finance, Ways and Means Committee but failed to pass through the Resolutions Committee. A possible agreement was reached by both Committees to place it on the next agenda.

The next meeting of the Carroll County Commission is August 10 at 7 p.m.

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