The Walker County Board of Commissioners approved the county’s fiscal year 2027 budget and lower property tax millage rates Thursday night, while also taking action on zoning requests, courthouse repairs and a proposed office lease.
Commissioners approved Resolution R-058-26, adopting the county’s general fund budget for fiscal year 2027. The measure passed without discussion from commissioners during the vote.
The approved budget includes three additional firefighters and a 3% cost-of-living increase for county employees. No other new positions are included, while departments will receive the same budget allowances as the previous fiscal year.
Before the budget was adopted, Chairwoman Angie Teems offered comments on Walker County’s financial position and the decisions that went into developing the spending plan.
“The bottom line, Walker County is in a strong financial position, but that doesn’t mean we are relaxing because there will always be ever-changing variables, so we need to keep our eye on the ball,” Teems said.
Teems said the county has more than $24 million in unassigned fund balance, providing the county with financial protection in the event of an emergency, disaster, economic downturn, unexpected revenue shortfall or the need for a one-time capital project.
She said the county currently has approximately seven months of expenses in reserve, comparing it to a household having enough money saved to pay its bills for seven months without income.
Teems also pointed to increasing costs facing county government, including goods and services purchased from outside sources, fuel prices and insurance premiums.
“The county government has to deal with the rising costs of goods and services from outside sources, not to mention gas and fuel prices, insurance premium increases, and that list goes on and on,” Teems said.
Teems said county officials had discussed both revenues and expenses associated with the new budget, which takes effect Oct. 1. She noted that some increases, including state-mandated expenditures and the county’s new ambulance service contract, are costs that are already locked in.
Teems also addressed what she described as debate surrounding the county’s finances, saying the annual budget and the county’s fund balance represent two different measures of its financial condition.
She said the budget reflects the county’s current financial situation, while the fund balance provides a picture of its longer-term financial health.
“In short, I feel like tonight’s vote will be a good vote for the future of Walker County, and it shows there is a lot of attention paid to this budget,” Teems said.
Commissioners also approved Resolution R-059-26, adopting the county’s enterprise and special revenue budgets. That measure passed without discussion.
Property tax rates will decrease for both unincorporated and incorporated portions of Walker County following approval of Resolution R-063-26.
The 2026 millage rate for unincorporated Walker County was set at 5.005 mills, down from 5.151 mills in 2025. The incorporated-area rate was approved at 6.489 mills, down from 6.645 mills last year. Commissioners approved the rates without discussion.
Several zoning matters also came before commissioners following public hearings.
Commissioners approved three rezoning requests from Eugene Hester involving properties at 5724 North Highway 27, 5714 North Highway 27 and 19 Laminack Circle in LaFayette. The properties will be rezoned from R-2 Residential to CN Commercial Neighborhood. The Walker County Planning Commission had recommended approval of all three requests.
In a separate matter, commissioners denied a proposed commercial lease agreement with Speir Investment Properties, Inc. for office space at 108 West Villanow Street in LaFayette. The space would have been used by Community Action staff.
Commissioners also approved courthouse repairs during Thursday night’s meeting.
September was also proclaimed National Recovery Month in Walker County.
The meeting marked the culmination of the county’s FY2027 budget process, with commissioners approving a spending plan that adds three firefighters and provides employees with a cost-of-living increase while maintaining departmental budget allowances and adopting lower millage rates for both incorporated and unincorporated areas of the county.