New Seven Member County Budget Committee Begins Work on 2021-22 Spending Plan

March 28, 2021
By: Dwayne Page

The new seven member DeKalb County budget committee met for the first time Thursday night at the courthouse to begin making plans for the 2021-22 budget.

Half of the 14 member county commission now makes up the budget committee including 1st district commissioner Julie Young, 2nd district commissioner Sabrina Farler, 3rd district commissioner Jenny Trapp, 4th district commissioner Dr. Scott Little, 5th district commissioner Jerry Adcock, 6th district commissioner Jeff Barnes who serves as chairman of the budget committee, and 7th district commissioner Beth Pafford.

Five department heads including Sheriff Patrick Ray, Fire Chief Donny Green, Assessor of Property Shannon Cantrell, and DeKalb Emergency Management Agency Director Charlie Parker appeared before the committee in person Thursday night to present their budgets with few requests for new spending and Dusty Johnson, Captain of the Smithville-DeKalb County Rescue Squad asked for more funding. No action was taken.

The budget committee also reviewed proposed budgets sent in from other departments which had no significant changes including the Register of Deeds, County Clerk, Circuit Court Clerk, Recovery Court, Health Department, Clerk and Master, Senior Citizens Centers, DeKalb Prevention Coalition, Libraries, UT/TSU Extension Service, and membership dues. No action was taken.

The budget committee still has to hear from several other departments including the school board, Road Supervisor, DeKalb EMS, among others as to their budget proposals for 2021-22.

2021-22 Budget requests submitted to date:

DeKalb Fire Department:
*Funds for 5% grant match to purchase 70 new sets of turnout gear. If the grant is not awarded then the local grant match funding would not be spent.

* Funds for 5% grant match to purchase a new Quint fire truck pumper equipped with a short aerial. If the grant is not awarded then the local grant match funding would not be spent.

*Another $25,000 in seed money to eventually build a fire department station in the Wolf Creek Community. The county set aside $25,000 in seed money for the project in this year’s budget (2020-21).

*Funding of $10,000 to add unisex restrooms at two fire stations. Rooms would be enclosed within the existing fire stations consisting of a toilet and pumping system to an outside tank. There would be no septic system.

*Funding for a 45% grant match ($112,500) to purchase a new or used fire truck under the USDA Rural Development Facility Grant Program. If the grant is not awarded then the local grant match funding would not be spent.

*Carryover funding of $75,000 already allocated but not spent from this year’s budget (2020-21) as a local grant match for the purchase of a new tanker under the Community Development Block Grant Program. The grant has already been awarded the county but the pumper has not yet been delivered.

DeKalb Sheriff’s Department:
*Funding for the purchase of four new patrol cars with equipment package.

DeKalb Assessor of Property:
*Funding for purchase of new pickup truck to replace 2006 model with 180,000 miles

Smithville-DeKalb County Rescue Squad:
*Additional contribution of $8,821 for fuel reimbursement to rescue squad member volunteers. (County already budgets $3,179 for fuel reimbursement)

*Additional funding of $3,500 to replace swift water rescue equipment as it wears out. (County has already appropriated $18,000 to equip and train 15 volunteers for a new swift water rescue task force.

The Rescue Squad, a non-profit organization, is not an entity of county government. The county appropriates $26,000 each year as a contribution to the volunteer group.

County Mayor Tim Stribling explained that the county has to follow a timeline under state law for preparing the 2021-22 budget although little can be done until the latest reappraisal cycle is completed which is expected soon. Stribling said once the state establishes a new certified property tax rate for the county, it will be up to the budget committee and county commission whether to accept the rate, which is expected to generate the same amount of local revenue as this year, or to increase the tax rate.

“If we don’t have an adjusted tax rate then basically people’s property taxes will go up. But the state will complete the assessments on our property values and then send us an adjusted tax rate that will be lower than the current rate of $2.1235 cents per $100 of assessed value but equal to the local tax revenues we are collecting now. We went through this five years ago. The tax rate at that time was $1.79 cents per $100 of assessed value but when appraisals came in they were lower so in order to keep the same revenue the state said we needed to and we did adopt a tax rate of $1.8335 per $100 of assessed value. This budget committee will have to vote on a tax rate recommendation to the county commission for passage but if you increase it even one cent than what the state recommends then you must have a public hearing,” said Stribling.

In 2019, the county commission increased the property tax rate by 29 cents from $1.8335 to the current rate of $2.1235 per $100 of assessed value.

DeKalb County has experienced increases in property values and sales over the last four years and that will be reflected in the finalized overall property revaluation when the latest reappraisal is completed. According to Assessor of Property Shannon Cantrell, total reappraisal increases may be as much as $400 million since the last reappraisal five years ago.

State law establishes reappraisal for updating and equaling property values for every county in Tennessee for property tax purposes.

In DeKalb County, reappraisal is an on-going process comprised of an on-site review of each parcel of real property over a four year period followed by a finalized revaluation of all such property in the fifth year.

Once property values are finalized this year, they will remain the same until the next five year reappraisal cycle is completed in 2026 regardless of how the market performs.

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