The Loudoun County Board of Supervisors convened a budget work session on March 2, 2026, at 10:30 AM to begin deliberations on the FY 2027 proposed budget. Chair Randall opened the meeting, stressing the importance of work sessions for offering amendments and asking questions. Staff provided an overview of the budget packet, tax rate proposals, and the toteboard process. An opening motion to place the proposed budget on the table at a real property tax rate of 80.5 cents (tax year 2026) and personal property tax rates of $4.15 (general) and $3.09 (vehicles, tax year 2026) / $3.00 (tax year 2027) passed 9‑0. The remainder of the session focused on departmental resource requests, with no final votes on individual items.
Emergency Management, Safety, and Security (David Short)
Equity and Inclusion (Carl Rush)
Finance and Procurement (Eileen Crawford)
General Services (Mr. Brown)
Human Resources (Aaron Moore)
Information Technology (Nate Wentland)
Public Affairs and Communications (Glenn Barber)
Real Property Asset Management and Planning (Jackie Marsh)
Well, here we go. We start budget season. I hope all of us have told our loved ones we'll see you in April. Um I'm going to call the March 2nd, 2026, Board Supervisors budget work session to order. Board members, I'd like to stress the importance of the budget work sessions as the time for us to offer changes, additions, and deletions to the budget. Board members should try to offer all all desired amendments and ask any questions you have during the work sessions. Please only offer motions that you intend to support so we can be efficient with our limited time during each session. In addition, if you would like to offer motions on items that do not appear in the proposed budget uh proposed budget, please work with staff prior to the work session to ensure your motion is accurate and accomplishes your intended results. When we get to our final vote on April 7th, staff will not be able to make large changes to the budget during the meeting, and the vote on the budget could be delayed if there are substantial substantive substantive changes that were not discussed a voted on during the work session. So in short, please, if you're going to support a motion, please support the motion and also support the tax rate for that motion. She is also going to go over the tote board and organizational matters. Okay. She's going to do that first, and then I'm going to make a motion to start with the um to start the process. And then we're off and running. So we're ready when you were, ma'am. Good evening, Chairman. Uh, to begin FY27 budget deliberations. Next slide. I'll begin my remarks with an overview of this evening's work session packet, which was distributed on Friday. The packet includes responses to over fifty questions on the operating budget. Responses to the remaining questions will be included in Wednesday evening's packet ahead of the next operating budget work session on March 5th. The packet also includes responses from two questions from the Loudon County Public Schools. Staff has also received many questions on the CIP, responses to which will be included in the work session packet that will be distributed tomorrow ahead of the finance committee's work session on March 4th. The packet also includes item two, budget work sessions, organizational matters. This item includes important details about the budget, tax rates, tote board, and recommendation for an opening motion. The proposed budget is consistent with the board's final guidance to constrain the growth of the operating budget for the county and schools. All revenue beyond the operating budget growth targets shown in this slide is dedicated to as pay-go funding to the CIP as well as to the housing fund. Next slide. And then personal property tax rate on vehicles for tax year 26 at $3.09, which has already been set by the board, and for tax year 27 a rate of $3. Next slide. The county's growth target of 9% in the purple box on the far left provides $70 million of new local tax funding. This allocation is funding all employee pay base budget and funded resource requests in the proposed budget. Next slide. The executive summary also provides information about a subset of resource requests that are not funded but are available to fund at the board's discretion through a tote board motion. As departments come before you during work sessions, they will discuss both their funded and unfunded resource requests if they have them. Funded resource requests are noted by the blue color and unfunded are in purple in the budget document. And again, the description of those begin on page 50 of your hard copy document. Next slide. This slide notes that the equalized rate has been recalculated for. So supervisors, um, page 50 under the under the tab that says resource request. So good so go to that go to that tab because they still it starts the countover. So go to the tab that says resource request and page 50 from and so all that we're doing tonight as I call out page numbers will all be under or behind that tab that says resource request. And if you if there's something that is funded, then no motions need to be made. Um motions need to be made to take out something that's already funded or to put in something that is unfunded. But if you're not what if you don't want to do anything, then there are no motions that will be required. Thank you. Thanks. Um this slide notes that the equalized rate has been recalculated since the budget was published last month. An error in the commissioner's assessment summary has been corrected, which he communicated with you about last week, and the rate has been revised from 74 cents to 73 and a half cents. There is no change to the homeowner's equalized rate.