Budget Process · Transylvania County

FY27 County Budget

Recommended

Follow the Transylvania County budget process for the 2026–2027 fiscal year — from early planning through the public hearing and adoption.

  1. check
    Planning
  2. 2
    Recommended
  3. 3
    Workshops
  4. 4
    Adoption

Next opportunity for public input

Public Hearing & Budget Adoption

Monday, June 22, 2026

location_onMultipurpose Chambers, 101 S. Broad St., Brevard

21 days until adoption

Where the money goes & comes from

Here's how the recommended FY27 budget is proposed to be spent and where the money is expected to come from. These are proposed figures — the budget is not final until commissioners vote on June 22.

Where the money goes

FY27 recommended spending by function

  • Public Safety & First Response
    $20.2M (24.4%)
  • Education
    $17.3M (20.9%)
  • Health & Human Services
    $13.5M (16.3%)
  • County Operations
    $8.5M (10.3%)
  • Debt Service & Leases (General)
    $5.2M (6.3%)
  • Debt Service – School Bonds
    $4.3M (5.2%)
  • Economic Development & Infrastructure
    $3.5M (4.3%)
  • General Government Services
    $3.4M (4.2%)
  • Culture & Recreation
    $2.5M (3.1%)
  • Administrative Services
    $2.3M (2.8%)
  • External Agencies & Transfers
    $1.8M (2.2%)

Source: FY27 Recommended Budget, presented May 26, 2026 · Recommended — not yet adopted.

Where the money comes from

FY27 recommended revenue by source

  • Property Tax
    $47.3M (57.3%)
  • Sales Tax
    $11.5M (14.0%)
  • Social Services
    $4.5M (5.4%)
  • Other Government Revenues
    $2.6M (3.2%)
  • Transfers In
    $2.4M (2.9%)
  • Law Enforcement
    $2.3M (2.8%)
  • EMS & 911
    $2.2M (2.6%)
  • Departments with Revenues under $1 million
    $2.1M (2.6%)
  • Occupancy Tax
    $1.8M (2.2%)
  • Vehicle Tax
    $1.8M (2.2%)
  • Register of Deeds
    $1.4M (1.7%)
  • Public Health
    $1.3M (1.6%)
  • Lease Proceeds (passthrough)
    $1.2M (1.4%)

Source: FY27 Recommended Budget, presented May 26, 2026 · Recommended — not yet adopted.

Understanding this budget

“No tax increase” — what it means

The recommended budget keeps the property tax rate at $0.4105 per $100of assessed value — the same as last year. That's what “no tax increase” refers to: no change to the rate.

Read the full explainerexpand_more

A flat rate isn't the same as a flat bill. Even with no rate change, projected property tax revenue rises about $900,000(roughly $46.3M to $47.3M) because the tax base grows — new construction and rising property values add to the total being taxed. So an individual bill can still go up if that property's assessed value rose.

How does a 1.47% increase work against inflation?

The total budget is $82,536,220, up 1.47%over last year — tight, given the budget cites a 3.8% CPI increase. It stays lean through three choices the budget states directly:

  • Holding personnel costs down.Minimal staffing changes. The budget calls the county pay plan “out of date for the region” and notes a market-rate adjustment “would likely require an increase in funding” — so that fix is largely deferred. The one big personnel cost absorbed is an 8% health insurance increase.
  • Capital funded in advance.The new courthouse and school bond projects aren't driving this year's increase. Their financing was planned years ahead, with dedicated tax revenue set aside since FY25 to smooth larger payments coming in FY28–FY32.
  • Partners funded at or below inflation.Schools, Blue Ridge Community College, and the Economic Alliance get a 2% operational increase — below inflation, and below the 7% schools received last year.

What's deferred or flagged as a risk

The budget's own “Trends & Risks” section names pressures left for future years:

  • SNAP and Medicaid: if the state passes these costs to counties, an estimated $1.2 million per yearin new mandatory expense — more than the entire 1.47% increase.
  • Teacher pay: if the state raises base salaries, roughly $1 million per year in added county cost.
  • The budget notes these two together “equal 2 cents in the county budget.”
  • Also named as deferred or unfunded: the pay-plan update, future courthouse operating costs, long-term solid waste capital, and a requested $68 million BRCC campus.

The bottom line

The budget holds the rate flat and the increase to 1.47% — a lean number — largely by deferring a needed pay-plan update, funding partners below inflation, and relying on capital financed in earlier years. The budget is direct that this pushes large decisions into future years, and that state choices on SNAP, Medicaid, and teacher pay could add over $2 million in costs the county would absorb mid-year, with no local control.

Have a say

The Board of Commissioners holds a public hearing on June 22, 2026 at 6 PM at the Multipurpose Chambers, 101 S. Broad St., Brevard, and is scheduled to vote on adoption the same evening. Two commissioner seats are on the ballot in November 2026.

Every figure is drawn from the FY27 Recommended Budget Book. Civic Ledger is a non-partisan volunteer project and takes no position on the budget.

Process Timeline

Every milestone in the FY27budget cycle, drawn from the county's published budget calendar.

  1. check
    February 9, 2026

    Early Revenue Indicators

    Commissioner discussion of early revenue expectations.

  2. check
    February 23, 2026

    Department Head Presentations (Night 1)

    Performance measures and trends.

  3. check
    March 9, 2026

    Department Head Presentations (Night 2)

    Performance measures and trends.

  4. check
    March 23, 2026

    Sheriff Presentation & Budget Check-In

    Sheriff trends, budget timeline, expenditure analysis.

  5. check
    April 1, 2026

    External Funding Requests Due

    Schools, Blue Ridge Community College, fire departments, and nonprofits submit requests.

  6. check
    April 15, 2026

    Capital Workshop

    Capital planning workshop with commissioners.

  7. May 26, 2026

    Recommended Budget Presented

    County Manager formally presents the FY27 Recommended Budget to the Board.

    location_onMultipurpose Chambers, 101 S. Broad St., Brevard

  8. June 2, 2026

    Budget Workshop

    Board deliberation on the recommended budget.

    location_onMultipurpose Chambers, 101 S. Broad St., Brevard

  9. June 4, 2026

    Budget Workshop (if needed)

    Additional deliberation if required.

    location_onMultipurpose Chambers, 101 S. Broad St., Brevard

  10. campaign
    June 22, 2026campaignPublic input opportunity

    Public Hearing & Budget Adoption

    Public hearing to receive resident input, followed by adoption of the FY27 budget the same evening.

    location_onMultipurpose Chambers, 101 S. Broad St., Brevard

  11. July 1, 2026

    Budget Takes Effect

    Balanced FY27 budget implemented.

Published Documents

Each budget document is labeled with its status so you always know whether you're looking at a proposal or a final decision.

FY27 Recommended Budget Book

Recommended

Presented May 26, 2026

The County Manager's Recommended Budget for fiscal year 2026–2027, presented May 26, 2026. It proposes total spending of $82,536,220 — a 1.47% increase over the prior year — with no change to the property tax rate, which stays at $0.4105 per $100 of assessed value. The document details proposed revenue and spending by department, education and school bond funding, the solid waste fund, and mid-year reports from county departments. This is the Manager's recommendation; the Board of Commissioners is scheduled to hold a public hearing and vote on adoption June 22, 2026.

View documentarrow_forwardSource: transylvaniacounty.org

FY27 Capital & Major Expenditures

Planning

Presented February 1, 2026

An early framing document explaining how the county plans to pay for major capital projects — including school improvements and a new courthouse — over the next several years, alongside maintenance needs for county buildings. This is a planning document, not the adopted budget.

Document link coming soon

Meetings about the budget

Follow the discussion across commissioner meetings. These meetings include budget-related topics tagged with the Fiscal Policy & Revenue category.

See all fiscal meetingsarrow_forward

About document statuses: Planning documents are early framing. Recommended is the County Manager's proposal — not yet law. Adopted is the final budget passed by commissioners and in effect for the fiscal year.

arrow_backBack to budget explorer