The Union County Board of Commissioners approved the operating and capital budget for fiscal year 2026 at its regular meeting on Monday, June 16, 2025.

The FY26 budget includes a bifurcated model for the county's tax structure with a total tax rate of 43.42, down from 58.80. The tax rates for each fund are as follows:

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

The total operating budget is $620,330,001 for July 1, 2025, through June 30, 2026. The adopted tax rate includes a modest increase of 1.82 cents above the revenue-neutral tax rate to cover debt obligations for capital projects for education partners that voters previously approved for Union County Public Schools and South Piedmont Community College. 

"The Board of County Commissioners approved this budget with the well-being of our residents in mind while carefully considering the importance of future investments that will allow for the County's continued success," said Chair Melissa Merrell.

County Manager Brian Matthews previously presented budget recommendations that show the County's continued commitment to balancing fiscal responsibility while investing in vital resources, including education, economic development, and essential services for residents.

"This budget reflects the County's commitment to balancing our strategic objectives with ensuring our residents receive the services they depend on," said Brian Matthews, County Manager.

The total operating budget for FY 2026 of $620,330,001 is allocated as follows:

• General Government Fund: $216,820,994
• General Government Debt Budgetary Fund: $9,254,495
• Education Budgetary Fund: $164,146,206
• Education Debt Fund: $51,081,476
• Economic Development Budgetary Fund: $2,765,798
• Water & Wastewater Operating Fund: $93,242,748
• Solid Waste Operating Fund: $15,507,895

Key investments in the budget include:

• Emergency Medical Services (EMS): Funding 12 new full-time positions and one additional ambulance to support increased call volume and improve response times countywide
• 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 to reduce the waitlist of senior residents seeking support with meals
• Economic development expansion with the priority to attract commercial-industrial growth and new jobs

Union County Government's general fund budget is for 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 ratepayers of the utility and is not funded by taxpayer dollars. 

The budget includes a 7.25% rate increase for Union County Water customers to help fund a future expansion at the Catawba Regional Water Treatment Plant and other master plan projects and a 6% rate increase for sewer customers to help fund sewer plan projects. The increase is the second of three annual rate increases the Board adopted last year to fund efforts to ensure high-quality systems to serve our customers.

"The County's departments collaborate to create a budget that is fiscally responsible, proactive and practical about investing in our residents and staff," said Jason May, Director of Budget and Grants Management. "In the interest of transparency, we have laid out the FY 2026 operating and capital budget details in a Budget ordinance document that is now available to the public." Click here to view the Budget Ordinance.