Budget Archives

The Fiscal Year 2025-2026 (FY 2026) budget for the general county and fiscal agencies will run from July 1, 2025 to June 30, 2026.

FY 2025-2026 BUDGET DOCUMENT

Click the image below to view the budget document.

FY 2025-2026 BUDGET ADOPTION

The Board of Supervisors approved the FY 2025-2026 Budget on
April 9, 2025. 

Click here to view the resolution:  Resolution 054-0025 (FiscalYear2025-2026Budget.

FY 2025-2026 BUDGET PUBLIC HEARING

A public hearing was held on Wednesday, March 26, 2025.

Click on the image below to see the County Administrator's presentation.

WORK SESSIONS

Click on the dates to view materials distributed at each meeting. 

 

April 2, 2025 - The County Administrator reviewed General Fund expenses compared to the budget public hearing advertisement. The Schools also requested to have $1.2 million restored of the $4.5 million reduction from the General Fund transfer to the School Operating Fund. The Board reached a consensus to not restore the $1.2 million to the General Fund transfer to the School Operating Fund. The Schools also asked that $3.2 million in additional state revenue realized since the budget public hearing be added to the School Operating Fund. The Board reached a consensus to increase the School Operating Fund by $3.2 million in state revenue.

March 19, 2025 - This work session was added to continue discussions on Personal Property tax revenue. The Commissioner of the Revenue and County Administrator provided an update on FY2025 and FY2026 expected revenue. Expected revenue for FY2025 is $80.5 million, with a budget of $82.7 million, resulting in a budget deficit of $2.2 million. Expected revenue for FY2026 is $81 million, with a proposed budget of $$83.8 million, resulting in a budget deficit of $2.8 million. Revenue growth in personal property tax from FY2025 to FY2026 is approximately $500,000.

 A worksheet was provided to the Board and Committee showing the School Operating funding requests, what was advertised for Public Hearing, and the latest proposal. The latest proposal shows an increase in state revenue of $3.2 million and restoration of $1.2 million cut in the local funding increase requested. Local funding at the time of the meeting was $113.8 million, which represented an increase of $4.1 million. The local funding requested in the latest proposal is $115 million.

 The County Administrator provided a five-year list of priorities for School Operational Capital requests. FY2026 is currently being funded as a transfer from the Board Capital Fund. The County Administrator also provided updated personnel and funding scenarios.

March 12, 2025 - The Commissioner of the Revenue provided updated FY26 projected revenue for Personal Property in the amount of $81,000,000. The Finance Director conveyed to the Board of Supervisors that this was a loss of $2.8 million in personal property tax revenue for FY26. The Finance Director indicated that in her discussions with the Commissioner of the Revenue and her Deputy on Monday, that there was also a projected FY25 budget deficit in personal property of $4.4 million that was not included in the Commissioner’s memo. This loss could be offset by the windfall from the real estate rate of .48 cents that is being proposed. This windfall in June 2025 is expected to be $5 million. Without this windfall, the situation would be dire, and the Capital fund would be less that projected in the County Administrator’s spreadsheet. Discussions continued between the Treasurer and Commissioner of the Revenue on current personal property values. The Board has scheduled a meeting for March 19th to continue these discussions. The Commissioner of the Revenue will present additional information at this meeting to clear the confusion.

The Fire and Rescue Chief provided a five-year projection of capital needs for the department.

February 26, 2025 - The Public Works Director provided an overview on the fee increase for rubble/concrete debris at the landfill. Click here to view the presentation. The County Administrator then provided an updated FY2026 capital recommendation list as well as the proposed tax rates in order for a reassessment advertisement to be finalized. Consensus was reached for the reassessment advertisement to include a proposed real estate tax rate of $0.48. The public hearing for the reassessment will be held on Wednesday, March 12, 2025 at 7:00 PM.

February 19, 2025 - The County Administrator gave an updated FY2026 budget presentation including three real estate tax rate scenarios:  0.424 (revenue neutral), 0.468, and 0.51. A handout was provided with updated recommendations for new positions and capital.

February 13, 2025 - The Superintendent of Frederick County Public Schools presented the schools proposed FY2026 budget. Click here to view the presentation.

February 5, 2025 - The County Administrator gave a FY2026 budget presentation that included economic indicators, historical data, and three tax rate examples. A handout was also provided detailing the County Administrator's current recommendations regarding new positions and capital requests. 

January 24, 2025 - This all-day work session consisted of several department heads reviewing their FY2026 budget with the Board of Supervisors. The session started with an overview provided by the County Administrator. Click here to view the presentation. The following departments provided presentations to the Board, click on the department to view the presentation: Information Technology, Parks and Recreation, Children's Services Act, Virginia Department of Health, Sheriff, and Fire and Rescue. The Planning Department also provided an update on local transportation issues. Click here to view the transportation presentation.

January 22, 2025 - The Finance Director gave an overview of the proposed FY2026 budget. Budget notebooks were distributed and reviewed.

Budget Q & A

  • Does the Board of Supervisors approve expenditures for the county schools?

    The Board of Supervisors adopts a total county budget that includes funding for school operating, school capital, school debt service, school food service, and school related regional programs. The budget resolution is adopted by the Board of Supervisors by fund totals and does not allocate funding at program level. The county elected School Board is responsible for funding levels by programs and services.

  • How are expenditures funded?

    Expenditures are funded with revenues derived from taxes, fees, user charges, reimbursed costs and state/federal allocations.

  • What is included in the county's budget?

    The general fund budget provides for the daily operations of the county government and is funded with local, state and federal revenue. Local revenue contributes to the majority of funding to general fund. Expenditures in the general fund budget include government administration, judicial administration, public safety, public works, health and welfare, parks and recreation, community development , transfers to the various school funds, and transfers to the airport and jail operating fund.