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Home My WebLink About080-26 (FiscalYear2026-2027Budget) FY 2026-2027 BUDGET RESOLUTION WHEREAS a notice of public hearing and budget synopsis has been published and a public hearing held on March 25, 2026, 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 2026-2027 Fiscal Year as advertised in The Winchester Star on March 17, 2026, be hereby approved in the amount of $694,743,278 BE IT FURTHER RESOLVED that the County of Frederick budget for the 2026-2027 fiscal year be adopted and the funds appropriated as follows: General Operating Fund 287,296,036 Regional Jail Fund 31,593,447 Landfill Fund 18,684,562 Division of Court Services Fund 624,417 Shawneeland Sanitary District Fund 1,039,882 Airport Authority Operating Fund 3,024,098 Airport Authority Capital Fund 8,260,000 EMS Revenue Recovery Fund 3,299,575 Economic Development Authority Fund 777,237 Transportation Projects Fund 3,200,000 County Capital Fund 7,504,366 School Operating Fund 269,107,562 School Debt Service Fund 21,395,040 FY 2026-2027 Budget Resolution Page 2 of 6 School Capital Projects Fund 9,418,000 School Nutrition Services Fund 12,696,800 NREP Operating Fund 7,631,318 NREP Textbook Fund 30,000 Consolidated Services/Maintenance Fund 3,000,000 School Private Purpose Funds 1,300,000 i School Textbook Fund �4,860,938 BE IT FURTHER RESOLVED that the Board of Supervisors of the County of Frederick, Virginia, does herein adopt the tax rates for the 2026 assessment year as follows: Property Taxes—Rates per $100 of assessed value $0.53 Applied to real estate, including mobile homes $4.35 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. FY 2026-2027 Budget Resolution Page 3 of 6 $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 55%for year one, 45%for year two, 35% for year three, 25%for year four through 8, and 15%for all 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 Services $0.58 per$100 of gross receipts Repair, personal and business services and all other $0.36 per$100 of gross receipts 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 6%of gross receipts Transient Occupancy tax 6%of gross receipts Vehicle License Taxes $30 per vehicle and $10 per motorcycle Sanitary Landfill Fees Per ton for commercial/industrial $64 Per ton for construction demolition debris $58 Per ton for municipal waste $28 FY 2026-2027 Budget Resolution Page 4 of 6 Per ton for municipal sludge $44 Per ton for Miscellaneous Rubble Debris $58 Shawneeland Sanitary District Taxes Unimproved Lots $190 Improved Lots $660 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, 2026, plus the total amount of receipts for the fiscal year 2026-2027. The County Capital Projects Fund, County Capital Reserve 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 2026. The County Capital appropriation shall include funds transferred from and to other funds for classification and policy purposes. BE IT FURTHER RESOLVED that construction and development fund projects are appropriated as a carryforward in the amount that equals the approved original project cost, less expenditures and encumbrances through June 30, 2026. FY 2026-2027 Budget Resolution Page 5 of 6 BE IT FURTHER RESOLVED that, upon receiving notice of unbudgeted grant or program opportunities offered by various federal, state, local and other outside organizations,the County Administrator or his designee be, and is hereby,designated as the agent to execute the necessary grant or program application and other documentation, unless the terms of the grant or program require specific actions by the Board of Supervisors. The funding awarded, not to exceed $100,000, and not requiring unbudgeted matching funds, and not requiring a continuing obligation, and not requiring the addition of staff, shall be, and is hereby, appropriated to the applicable functional area. BE IT FURTHER RESOLVED that, all previously appropriated grants that remain outstanding at June 30, 2026 are re-appropriated to the 2027 fiscal year to the same program for which they were originally appropriated. BE IT FURTHER RESOLVED that, upon receiving funds as donations, contributions, reimbursements, restitution, and/or funds held in trust for specific purpose(s), the County Administrator or his designee be, and is hereby, authorized to accept the funds, unless the terms of acceptance require specific actions by the Board of Supervisors. The funding, not to exceed $100,000, and not requiring additional unbudgeted funds, and not requiring a continuing obligation, and not requiring the addition of staff, shall be, and is hereby appropriated for the purpose(s) intended. BE IT FURTHER RESOLVED that, upon receiving funds through insurance claims for damages incurred to County property, not to exceed $100,000, and not requiring additional unbudgeted funds, shall be, and is hereby appropriated for the repair and/or replacement of the damaged property. BE IT FURTHER RESOLVED that, upon receipt of written notification from the State Compensation Board of additional funds for the Constitutional Officers (Commonwealth's Attorney, Sheriff, Clerk of Circuit Court, Treasurer, and Commissioner of the Revenue), the County Administrator or his designee be, and is hereby, authorized to accept the funds, unless FY 2026-2027 Budget Resolution Page 6 of 6 the terms required specific actions by the Board of Supervisors, and not requiring additional unbudgeted local funds, the funding awarded shall be, and are hereby to be appropriated and expended in accordance with guidelines as established by the state government. BE IT FURTHER RESOLVED that, the County receives funds per§17.1-279.1 of the Code of Virginia restricted for the County Sheriff solely to fund software, hardware, and associated equipment costs for the implementation and maintenance of electronic summons (e-summons) systems, the County Administrator or his designee be, and is hereby authorized to approve the purchase, shall be, and is hereby appropriated for the purpose(s) intended. BE IT FURTHER RESOLVED that funding for all outstanding encumbrances on June 30, 2026, are re-appropriated to the 2026-2027 fiscal year to the same department and account for which they are encumbered in the 2025-2026 fiscal year. Adopted this 8t" day of April 2026 on the following recorded vote: John F. Jewell, Chairman Aye Michael D. Guevremont Aye Albert L. Orndorff Aye Robert T. Liero Aye Jason C. Aikens Aye Gary R. Oates No Robert W. Wells Aye A COPY ATTEST 000mlim - Michael Bollhoefer Clerk, Board of S ,')ervisors County of Fred .-Vick, Virginia No. 080-26