Cleveland County Budget Board Special Meeting - January 14, 2026

The Cleveland County Budget Board held a special meeting on January 14, 2026, to approve several fund transfers and cash fund appropriations for fiscal year 2025-2026. The meeting also included board member discussions on the upcoming budget process, property tax policy, and a new transparency system.

Consent Calendar

• Approved a transfer of funds from the Sheriff's Funding Grant Capital Outlay (574500-5000) to Sheriff's Funding Grant M&O (574500-54000) to allow remaining grant funds to be used for detention facility M&O expenses before the grant deadline. Motion by Commissioner Cleveland, seconded, roll call vote unanimous.
• Approved a transfer of $18,500 from account 100910-51000 to account 100911-54000 (Revolving Funds-Lease). Motion by Commissioner Cleveland, seconded, roll call vote unanimous.
• Approved the Cash Fund Request for Appropriations for FY2025/2026, encompassing 27 line items across multiple funds (Assessor Revolving, County Bridge & Road Improvement Districts, County Clerk fees, DA Revolving, Fairgrounds, Farm Market, Health, Highway Districts, Jail Commissary, Public Safety Sales Tax, Sales Tax, Sheriff Service Fees, and Treasurer Certification Fee). Total appropriations from November 16, 2025 to December 15, 2025 were approved by unanimous roll call vote.

Public Comments & Testimony

• No members of the public signed up to speak.

Discussion Items

• Budget Process Planning: Chairman McHughes announced that the board is beginning its budget process. A meeting with the county's budget maker is scheduled for the end of February (around the 28th) to set a roadmap for this year's budget. McHughes expressed a desire to meet individually with each elected official to discuss their budgets, aiming for a more informed and streamlined approval process.
• Property Tax Policy Debate: Board members engaged in an extended discussion on property tax levels and potential relief. Douglas Warr noted that the county receives about 8.5 cents of every property tax dollar for county general purposes, while Marilyn Williams stated the county receives 7 cents per dollar; the majority of property tax revenue goes to schools, libraries, and municipalities. Warr expressed concern over rising property taxes and public demand for relief, advocating for fiscal conservatism. Jacob McHughes argued the county should not rely on property tax growth and instead examine ways to return money to taxpayers, possibly through increasing the homestead exemption, which dates to the Great Depression. Chris Amason mentioned that state legislators have been resistant to tax cuts but are open to proposals like doubling the homestead exemption. Williams countered that cuts to property taxes would harm school funding and property values, suggesting alternative tax system reforms should be considered with a transition plan. The board recognized that property tax policy is a complex issue involving state and federal levels, and agreed to continue discussions.
• Transparency System: Jacob McHughes praised the new Granicus voting system for transparency, noting some initial roadblocks but expressing confidence that once fully operational it will benefit the public. Tammy Richards thanked staff for implementing the system.
• Other Announcements: Pam Howlett noted that books are being moved to the new location from the Porter building. Chris Amason thanked staff for handling a record number of mining-related payments this year, noting that many property owners were anxious to pay.

Key Outcomes

• All three agenda items were approved unanimously.
• The board will meet with the budget maker in late February to initiate the FY2026-2027 budget process.
• Board members will continue discussions on property tax relief options, including potential increases to the homestead exemption, and will coordinate with state legislators (Senator Standridge and Representative West) on advancing proposals.