Union County's proposed Fiscal Year 2025-2026 budget reflects the County's continued commitment to balancing fiscal responsibility while investing in vital resources, including education, economic development, and essential services for residents. The full budget proposal is available on the Budget webpage.

On Monday, June 2, County Manager Brian Matthews will present his recommended budget to the Board of County Commissioners for the fiscal year from July 1, 2025, through June 30, 2026, which includes a tax rate of 1.82 cents above the revenue-neutral rate. A revenue-neutral tax rate refers to a calculated rate that would generate the same revenue accounting for growth. The proposed tax rate of 1.82 cents above the revenue-neutral rate allows the County to cover debt obligations for capital projects for education partners that voters previously approved for Union County Public Schools and South Piedmont Community College.

Additionally, a portion of the rate will shift from the debt fund to the economic development fund to fund the operation of the Economic Development department and to buy land for future industrial and economic development. 

After a challenging fiscal year, the County had a modest 4.5 percent growth in sales tax. County departments identified more than $600,000 in targeted reductions, streamlining operations while protecting essential services. 

“This proposed budget shows our practical yet responsible approach to investing in the County's future,” said County Manager Brian Matthews. "The budget recommendations have been carefully crafted to prioritize the needs of our residents while streamlining spending for the County's overall fiscal health."

Key investments in the proposed budget include:

• Economic development expansion
• Enhanced public health and public safety
• Additional operating funding for Union County Public Schools (UCPS), including renovation of the existing Forest Hills High School for the relocation of East Union Middle School and design and pre-construction services for the replacement of Parkwood High School
• Full funding of UCPS’s $20.8 million operational capital request, supporting facility maintenance, upgrades, and student learning environments.
• Additional operating funding for South Piedmont Community College, including the construction of a new Center for Entrepreneurship
• Increased funding for the Senior Nutrition program to reduce the waitlist of senior residents seeking support with meals
• Additional salary adjustments for County employees based on a comprehensive compensation study

The County General Fund budget for operating is increasing by $13.6 million and supports tax-funded services, such as education, county department programs and services, the Union County Sheriff's Office, supporting community partners, and other crucial services residents rely on. The operating budget for Union County Water is funded solely by rates and fees collected from the utility's ratepayers and not by taxpayer dollars. 

The proposed budget reflects the second year of a three-year water and sewer rate plan approved by the Board of Commissioners. Rate adjustments for Union County Water customers ensure the continued reliability of the County’s utility infrastructure and fund necessary upgrades. Water customers will see a 7.25 percent rate increase; and sewer customers will see a 6 percent rate increase.

The County uses a bifurcated tax structure with the following rates for each fund: 

• General fund: 11.24
• Debt fund: 1.06
• Education operating fund: 26.78
• Education debt fund: 3.89
• Economic development: 0.45

"This year’s proposed tax rate reflects a careful balance between fiscal stewardship and the long-term needs of our community," said Jason May, Budget and Grants Management Director. "By staying just 1.82 cents above the revenue-neutral rate, we’re able to meet voter-approved commitments to education and invest in future economic growth - all while maintaining essential services without unnecessary burden on taxpayers."

The public is invited to provide feedback during the public hearing scheduled for Monday, June 2 at 6 p.m. The Board of Commissioners is expected to vote on the final budget on Monday, June 16.