As Liberty County commissioners await a final property tax digest, they also are pondering how to best use the county’s expected surplus.

The fiscal year 2026’s revenues have exceeded expenditures, and the county general fund is on track to close the year with a net increase to its fund balance.

“We are bringing in more revenue than we anticipated and spending less than we planned,” county chief financial officer Samantha Richardson told commissioners. “The resulting increase in fund balance is critical in strengthening the county’s overall financial position, while making sure we have adequate reserves to respond to emergencies.”

The county’s budget for FY26 was $65.7 million.

While governments try to keep from three to six months of expenditures in operational reserve — carrying governments through periods when tax receipts are slow or during emergencies — some commissioners put forth using some of that surplus to cut the millage rate.

“This may be a way to roll it back,” Commissioner Connie Thrift said.

Commissioner Justin Frasier also backed looking at using some of the surplus to alleviate property tax burden.

The county can use the amount of money collected through FLOST — floating local option sales tax — to be applied directly to property tax relief. Under the state’s rules on FLOST, the can use the portion collected through the previous fiscal year, which ended June 30, for the upcoming property tax bills. Collections started in February, after voters approved the creation of FLOST.

The county has taken in more than $6 million in FLOST proceeds, and its portion of that is 61%, leaving it about $3.6 million to apply in property tax relief.

As of two years ago, one mill brings in approximately $1.97 million in property tax.

The county’s other sales tax collections also have been strong. For the current special local option sales tax, or SPLOST, VII, the county brought in $1.18 million in June. Since SPLOST VII was enacted, it has brought in $43.9 million, and the county has spent $31.4 million.

The renewed transportation special purpose local option sales tax, or TSPLOST, has brought in $2.2 million over its first two months.

The county, which is preparing for its annual audit, has five months of operating reserve. Last year at the same time, it had 4.7 months. The county has paid onethird of its pension payment and paid off its existing vehicle loans out of its surplus.