054-25 (FiscalYear2025-2026Budget) FY 2025-2026 BUDGET RESOLUTION
WHEREAS a notice of public hearing and budget synopsis has been published and a public
hearing held on March 26, 2025, in accordance with Title 15.2, Chapter 25, Section 15.2-2506, of
the Code of Virginia, 1950 as amended.
THEREFORE, BE IT RESOLVED by the Board of Supervisors of the County of Frederick,
Virginia, that the budget for the 2025-2026 Fiscal Year as advertised in The Winchester Star on
March 18, 2025, be hereby approved in the amount of$664,225,268.
BE IT FURTHER RESOLVED that the County of Frederick budget for the 2025-2026 fiscal
year be adopted and the funds appropriated as follows:
General Operating Fund $267,811,364
Regional Jail Fund 30,594,030
Landfill Fund 13,834,494
Division of Court Services Fund 651,260
Shawneeland Sanitary District Fund 1,195,003
Airport Authority Operating Fund 3,037,202
Airport Authority Capital Fund 10,392,700
EMS Revenue Recovery Fund 2,738,362
Economic Development Authority Fund 772,891
Transportation Projects Fund 7,000,000
County Capital Fund 141955,775
School Operating Fund 254,906,208
School Debt Service Fund 20,154,099
School Capital Projects Fund 5,000,000
I
School Nutrition Services Fund 12,659,958
NREP Operating Fund 7,520,812
NREP Textbook Fund 20,000
Consolidated Services/Maintenance Fund 3,000,000
School Private Purpose Funds 1,300,000
School Textbook Fund 6,681,110
BE IT FURTHER RESOLVED that the Board of Supervisors of the County of Frederick,
Virginia, does herein adopt the tax rates for the 2025 assessment year as follows:
Property Taxes— Rates per 5100 of assessed value
$0.48 Applied to real estate, including mobile homes
$4.23 Applied to personal property and business use
vehicles
$4.86 Applied to business equipment assessed at
30% of original cost
$2.25 Applied to personal property on one vehicle to
volunteer firefighters that are approved and
registered with the Frederick County Fire and
Rescue Department
$0.01 Applied to aircraft
Zero tax Applied to antique vehicles and mopeds
$2.00 On declining values to be applied to
machinery and tools. The declining values are
60%for year one, 50% for year two, 40%for
year three, and 30%for year four and all
subsequent years.
$2.00 On apportioned percentage of book values to
be applied to Contract Classified Vehicles and
equipment
$1.25 Computer Equipment & Peripherals used in a
Data Center. The declining values are 50%for
year one, 35%for year two, 20%for year
three, 10%for year four and 5%for year 5 and
subsequent years.
Business and Professional Occupational License Rates
Contractors $0.16 per$100 of gross receipts
Retail $0.20 per$100 of gross receipts
Financial, Real Estate, and Professional $0.58 per$100 of gross receipts
Services
Repair, personal and business services $0.36 per$100 of gross receipts
and all other businesses and
occupations not specifically listed or
exempted in the County Code
Wholesale $0.05 per$100 of purchases
The tax rates for other businesses and occupations specifically listed in the County Code
are also unchanged.
Other General Taxes
Meals tax 4% of gross receipts
Transient Occupancy tax 3.5% of gross receipts
Vehicle License Taxes $25 per vehicle and $10 per motorcycle
Sanitary Landfill Fees
$64 Per ton for commercial/industrial
$58 Per ton for construction demolition debris
$28 Per ton for municipal waste
$44 Per ton for municipal sludge
$58 Per ton for Miscellaneous Rubble Debris
Shawneeland Sanitary District Taxes
$190 Unimproved Lots
$660 Improved Lots
Star Fort Subdivision Taxes/Fees
$60 Per Lot
Street Light Fees
Oakdale Crossing$35 annually
Fredericktowne $45 annually
Green Acres$25 annually
BE IT FURTHER RESOLVED that appropriations are hereby authorized for the central stores
fund, special welfare fund, comprehensive services fund, county health insurance fund, school
health insurance fund, public schools grant fund, employee benefits fund, maintenance
insurance fund, development project/transportation fund, sales tax fund, commonwealth sales
tax fund, unemployment compensation fund, Forfeited Assets Program, Four-For-Life Funds, Fire
Programs, Peg funds, and Economic Incentive funds equal to the total cash balance on hand at
July 1, 2025, plus the total amount of receipts for the fiscal year 2025-2026, The County Capital
Fund, Airport Capital Fund and Fire Company Capital appropriation will include the current year
appropriation plus any unused funds at the end of the fiscal year 2025. The County Capital
appropriation shall include funds transferred from and to other capital funds for classification
and policy purposes.
BE IT FURTHER RESOLVED that fundingfor all outstanding encumbrances at June 30, 2025,
are re-appropriated to the 2025-2026 fiscal year to the same department and account for which
they are encumbered in the 2024-2025 fiscal year.
BE IT FURTHER RESOLVED that the construction fund projects are appropriated as a
carryforward in the amount that equals the approved original project cost, less expenditures and
encumbrances through June 30, 2025.
Adopted this 9tn day of April 2025 by the following recorded vote:
Josh Ludwig, Chairman No John Jewell Aye
Heather H. Lockridge Aye Robert W. Wells Aye
Blaine P. Dunn No Robert Liero Aye
Judith McCann-Slaughter Aye
A COPY ATTEST
Michael Bollhoefer
Frederick County Administrator
Res. No. 054-25