FY27 Public Hearing Public Notice for Budget
PUBLIC HEARING
Proposed Budget for 2026/2027
As authorized via Board of Supervisor’s Resolution R2026-34, adopted on April 14, 2026, the Nelson County Board of Supervisors will conduct a public hearing on the proposed budget for the 2026/2027 fiscal year on Tuesday, May 12, 2026 in the General District Courtroom within the County Courthouse located in Lovingston, Virginia to begin at 7:00 p.m. or as soon thereafter as possible, pursuant to Section 15.2-2506 of the Code of Virginia of 1950, as amended. A brief synopsis of the proposed budget which, except in the case of the school division budget, shall be for informative and fiscal planning purposes only, is presented herein below. As of the submission of this advertisement, the School Division’s budget is based upon the original General Assembly recommended budget proposal. At the public hearing, comments from county citizens will be accepted on the General Fund budget, the Debt Service Fund budget, the Capital Fund budget, the School Division’s budget, the Textbook Fund budget, the Cafeteria Fund budget, the Piney River Water/Sewer budget, the Broadband budget, and the VPA Fund budget. A copy of these proposed budgets may be reviewed at the County Administrator’s Office during normal office hours or on the County’s website at:
https://www.nelsoncounty-va.gov/departments-offices/finance/budget-financial-documents/
The proposed 2026/2027 Fiscal Year budget herein is based upon the Proposed Real Estate Tax Rate (inclusive of manufactured/mobile homes taxed at the Real Estate Tax Rate), Proposed Personal Property Tax Rate, and the Proposed Machinery and Tools Tax Rate as shown below. The Board intends to establish its 2026 Tax Rates on April 27, 2026, via Board of Supervisor’s Resolution R2026-35. Any changes to these proposed rates that affect the proposed 2026/2027 budget will be considered following the public hearing and prior to its adoption. All proposed tax rates are as follows, are effective January 1, 2026 and are levied per $100 of assessed value:
2025 Proposed 2026
Real Property Tax $0.65 $0.57
Tangible Personal Property 2.79 2.79
Machinery & Tools Tax 1.25 1.25
Manufactured Home (Mobile Home) Tax 0.65 0.57
PROPOSED 26/27 GENERAL FUND BUDGET
Anticipated Revenue (Local)
General Property Taxes $32,993,537
Other Local Taxes 8,698,224
Permits, Fees, and Licenses 532,195
Fines and Forfeitures 365,374
Interest and Rentals 1,280,186
Charges for Services 372,174
Expenditure Refunds 5,100
Miscellaneous 67,977
Recovered Costs 1,143,521
TOTAL ANTICIPATED LOCAL REVENUES $45,458,288
Anticipated Revenues (State)
Non-categorical Aid $2,841,475
Categorical Aid 2,531,642
TOTAL ANTICIPATED STATE REVENUES $5,373,117
Anticipated Revenues (Federal)
Non-categorical Aid $0
Categorical Aid 1,272,003
TOTAL ANTICIPATED FEDERAL REVENUES $1,272,003
Year Ending Balance $4,350,888
TOTAL AVAILABLE REVENUE $56,454,296
Proposed Expenditures
General Government Administration $2,904,897
Judicial Administration 1,611,708
Public Safety 10,111,548
Public Works 2,885,585
Health & Welfare 4,727,555
Education 21,520,918
Parks and Recreation 551,927
Community Development 940,754
Non-Departmental 2,043,126
Capital Outlay (General Fund) 2,560,990
Refunds 32,000
Contingency Reserves 3,238,004
Debt Service (Transfer to Debt Service) 3,325,284
TOTAL PROPOSED EXPENDITURES AND RESERVE $56,454,296
PROPOSED 26/27 DEBT SERVICE BUDGET
TOTAL ANTICIPATED REVENUE $ 6,943,990
TOTAL PROPOSED EXPENDITURES $ 6,943,990
PROPOSED 26/27 CAPITAL FUND BUDGET
Department of Social Services Building Project $5,014,141
Capital Fund Year Ending Balance $300,500
TOTAL ANTICIPATED REVENUE $5,314,641
TOTAL PROPOSED EXPENDITURES $5,314,641
PROPOSED 26/27 SCHOOL DIVISION BUDGET
Anticipated Revenue (Local)
Transfer from General Fund $21,518,914
Transfer from General Fund (School Nursing) 164,935
Transfer from General Fund (Buses) 600,000
Other Local Funds 609,114
TOTAL ANTICIPATED LOCAL REVENUE $22,892,963
Anticipated Revenue (State)
State Aid 6,445,547
State Sales Tax 2,629,795
TOTAL ANTICIPATED STATE REVENUE $9,075,342
Anticipated Revenue (Federal)
Categorical Aid 2,353,071
Federal Covid-19 Stimulus Relief Funding 0
TOTAL ANTICIPATED FEDERAL REVENUE $2,353,071
TOTAL ANTICIPATED REVENUES $34,321,376
Proposed Expenditures
Major Categories Combined $34,321,376
TOTAL PROPOSED EXPENDITURES $34,321,376
PROPOSED 26/27 SCHOOL DIVISION CAPITAL BUDGET
Nelson County High School Renovation Project $8,909,269
TOTAL ANTICIPATED REVENUE $8,909,269
TOTAL PROPOSED EXPENDITURES $8,909,269
PROPOSED 26/27 TEXTBOOK FUND BUDGET
TOTAL ANTICIPATED REVENUE $241,085
TOTAL PROPOSED EXPENDITURES $241,085
PROPOSED 26/27 CAFETERIA FUND BUDGET
TOTAL ANTICIPATED REVENUE $537,411
TOTAL PROPOSED EXPENDITURES $537,411
PROPOSED 26/27 PINEY RIVER WATER/SEWER BUDGET
TOTAL ANTICIPATED REVENUE $526,422
TOTAL PROPOSED EXPENDITURES $526,422
PROPOSED 26/27 BROADBAND BUDGET
TOTAL ANTICIPATED REVENUE $283,638
TOTAL PROPOSED EXPENDITURES $283,638
PROPOSED 26/27 VPA FUND BUDGET
TOTAL ANTICIPATED REVENUE $2,144,252
TOTAL ANTICIPATED EXPENDITURES $2,144,252
FY26/27 BUDGET SUMMARY AS PROPOSED
REVENUES BY FUND
General Fund $56,454,296
Debt Service Fund 6,943,990
Capital Fund 5,014,141
School Division 34,321,376
School Division Capital 9,209,769
Textbook Fund 241,085
Cafeteria Fund 537,411
Piney River Water & Sewer Fund 526,422
Broadband Fund 283,638
VPA Fund 2,144,252
$115,676,380
EXPENDITURES BY FUND
General Fund $56,454,296
Debt Service Fund 6,943,990
Capital Fund 5,014,141
School Division 34,321,376
School Division Capital 9,209,769
Textbook Fund 241,085
Cafeteria Fund 537,411
Piney River Water & Sewer Fund 526,422
Broadband Fund 283,638
VPA Fund 2,144,252
$115,676,380
BY AUTHORITY OF NELSON COUNTY BOARD OF SUPERVISORS
