Liberty County commissioners are preparing to adopt a budget of nearly $65.7 million for the coming fiscal year.
The current county budget is $62.4 million, meaning next year’s budget will have a 5.1% increase.
Of its expenditures, public safety takes up the bulk. The county’s fire services are projected to spend $6.3 million and EMS has a proposed budget of $3.8 million. The county’s jail administration is the single largest expense at $6.34 million. While the Liberty County Sheriff ’s Office has proposed building a new jail, those plans have not been approved and spending for a jail expansion is not part of the budget in front of the commissioners.
Bureau of Professional Standards spending will be more than $4.1 million and Bureau of Police Services is expected to be nearly $3.5 million.
In all, public safety, among the government functions, makes up about 44% of the county’s budget. Public safety includes the sheriff’s office, EMS, fire, animal control and the coroner’s office.
“This demonstrates the county’s tremendous effort and your dedication to make sure the citizens of the county are safe,” Richardson told commissioners.
Salaries and wages will make up nearly half of the spending, accounting for an expected $32.2 million. Benefits account for another 10%.
“Salaries and benefits will always be our largest cost,” Richardson said.
Budget requests came in at over $69.2 million before commissioners trimmed that total down, cutting more than $3.5 million in requested spending.
The majority of the revenue, 54%, will come from property taxes. Property taxes, including vehicle tags, are expected to account for nearly $35.5 million of the anticipated revenue.
“Because we don’t know what the final digest will be, the county has taken a conservative approach to revenue,” chief financial officer Samantha Richardson told commissioners.
Mandated services — those county services that must be provided under state law, such as courts, emergency management and elections — account for $29.2 million in spending, or about 47%. Essential services, which include the library, recreation, fire, EMS and animal control, make up 52% of spending, or nearly $36.5 million.
The county also is adding positions in public safety and public works for about $270,000 in annual wages, a total of six new employees. Richardson said that list of six new hires was narrowed down significantly from initial requests.
Cost of living adjustments for county employees are expected to total $909,000 for the coming year, putting FY26 personnel costs at 4.6% more than FY25’s. The county has approximately 800 employees, and about 500 are full-time.
The COLAs are seen as a way to keep the county competitive with other government entities and to recruit and retain employees.
Because the county’s tax digest has not been completed, a millage rate to determine how much in property tax county landowners will pay has not been determined. The county’s fiscal year starts July 1, meaning its budget needs to be in place by June 30.
Commissioner Eddie Walden also said that without sales tax measures such as the special purpose local option sales tax, the general fund budget would be much greater.
“There are things we have done with sales tax money that have benefited incorporated and unincorporated parts of the county,” he said.
Richardson said the county looks for ways to reduce costs, find savings where possible, eliminate overtime unless it is absolutely necessary and monitor service contracts. She added the county also makes sure it is adhering to its fund balance policy.
Commissioners are expected to approve the fiscal year 2026 budget at their June 3 meeting.
“If we need to make adjustments, we’ll make adjustments again,” Chairman Donald Lovette said.