The Union County Board of Commissioners unanimously approved the operating and capital budget for fiscal year (FY) 2026-2027 at its regular meeting on Tuesday, June 16, 2026.

The FY27 budget includes a bifurcated model for the County's tax structure, with the total tax rate remaining at 43.42. The tax rates for each fund are as follows:

• General fund: 11.24
• Debt fund: 1.06
• Education operating fund: 26.78
• Education debt fund: 3.89
• Economic development: 0.45

"When you look at how property tax dollars are allocated, approximately 71 percent of the County's tax rate supports our education partners," said Chairman Brian Helms. "That means just 12.75 cents of the tax rate funds the wide range of County services our residents rely on every day, including the Sheriff's Office, Human Services, Emergency Medical Services, fire services, parks, libraries, and many other essential functions. I think it's important for the public to understand where their tax dollars go and how those dollars are invested. Despite the growing demand for services, we continue to operate within a very tight budget. That's a credit to the fiscal responsibility of our staff and this Board of Commissioners as we balance community needs with our commitment to taxpayers."

County Manager Brian Matthews previously presented budget recommendations demonstrating the County's commitment to maintaining strong core services that support the quality of life and long-term success of our community, without raising taxes for residents and businesses.

"After a year of changing revenue, we have returned to a more normal and stable revenue environment," Matthews said. "We have planned carefully and made the needed adjustments to our spending to keep the County on solid ground. This budget is built on fiscal discipline to allow us to meet our community's needs and support growth without a tax rate increase."

The total operating budget for the fiscal year beginning July 1, 2026, through June 30, 2027, of $664,310,307 is allocated as follows:

• General Government Fund: $230,811,196
• General Government Debt Budgetary Fund: $7,515,567
• Education Budgetary Fund: $176,144,338
• Education Debt Fund: $53,278,644
• Economic Development Budgetary Fund: $2,962,119
• Water & Wastewater Operating Fund: $100,683,421
• Solid Waste Operating Fund: $16,275,425

Key investments in the budget include:

• Funding for one new School Resource Officer position to ensure every Union County Public Schools (UCPS) school has one
• New Education & Military Incentive Program supports Union County Sheriff's Office recruitment and retention
• $800,000 for Emergency Medical Services (EMS) for continued expansion and enhancement of Basic Life Support (BLS) capabilities
• $556,000 for land acquisition to help recruit new industries and expand the commercial tax base
• $5.6 million increase in general operating funding for UCPS
• $3.8 million in contingency funds for potential stipends for UCPS teachers and teacher assistants pending the Board of Education signing an interlocal agreement to ensure classroom teachers receive the increased stipend
• $20.9 million to fully fund the UCPS operational capital request
• $4.8 million in general operating funding for South Piedmont Community College

The budget includes a 7.25 percent water rate increase to help fund a future expansion at the Catawba River Water Supply Project and other master plan projects and a 6 percent sewer rate increase to help fund sewer plan projects. The increases reflect the final year of a three-year water and sewer rate plan the Board previously approved to expand and maintain adequate water and sewer infrastructure for our customers.

"The County worked hard to create a budget that puts our community first without raising taxes," said Jason May, Director of Budget and Grants Management. "By practicing fiscal responsibility, we can continue to support our schools, strengthen public safety, and grow our local economy. This plan ensures we stay on a steady path for the future while being responsible with your tax dollars."

View the budget ordinance