Liberty County commissioners are weighing a budget that could top $70 million — and could reflect the first use of a sales tax designed to reduce property tax burdens.

The county can apply five months of collections of the floating local option sales tax, or FLOST. The total receipts for the FLOST are about $1.1 million a month, and the county expects to get about 61% of that. All of FLOST proceeds must be applied to a reduction in the millage rate.

“Hopefully, we can work toward reducing the millage rate this year,” county CFO Samantha Richardson said.

Original budget requests came in at nearly $74.8 million before commissioners and staff pared the proposed budget to $71.3 million.

“I’m pleased with the process,” Chairman Donald Lovette said.

The budget for the current fiscal year, which ends June 30, was set at $68.5 million. The proposed budget for fiscal year 2027 is an increase of 4.05%, or $2.78 million.

The lion’s share of general fund revenues will come from property taxes. They are projected to take in nearly $41.5 million, a 3.53% increase over the current $40.1 million budgeted. Charges for services are next at just under $8 million in revenue and the local option sales/use tax is expected to bring in $5.9 million.

Property taxes account for 58% of the county’s general fund revenue.

The county is projecting to take in less in licenses and permits, a $7,000 reduction to $607,200, and $28,000 less in other financing sources/miscellaneous.

Salaries and benefits consistently make up the largest portion of the budget’s expenditures, Richardson said, and for FY27, those will top $46.3 million, up $1.5 million from the current budget. That amounts to about 65% of the general fund budget.

“Our workforce is one of the county’s most valuable assets,” Richardson said.

The budget includes a cost of living adjustment and a longevity bonus. Those two items total $1.23 million.

Purchased services are the next biggest category at $15.9 million, and supplies are just under $5 million.

The county is estimating it will spend a little less this year than last year for capital outlay and other financing uses and is projecting a spending $118,000 less for debt service in FY27 By function, public safety is the biggest expenditure, at nearly $35.4 million, or 50% of the budget. Public safety includes the sheriff’s office and its responsibilities, such as the jail, EMS, animal control, fire services and animal control.

Spending on general government will account for 22% of the budget, or a little more than $15.4 million, and judicial accounts for 14%, or $10.1 million.

By types of services, either mandated, essential or discretionary, mandated services make up 42% and essential services make up 56%. Mandated services are those the county by state law has to provide, such as the courts, elections, sheriff’s office, indigent care, tax commissioner and tax assessor.

Glenn Burch noted the county’s FY20 budget was at $32 million, so the county’s spending has more than doubled in seven years.

“In the same period, the household median income has increased to roughly $60,000, about 30%,” he said.

Burch also referred to the United Way’s ALICE — asset limited, income constrained report — that put 54% of households below the threshold where a family of four can make ends meet.

He also said only one other county, out of the state’s 159 counties, has a higher tax rate than Liberty County as a percentage of home value. He also said Liberty’s taxes are 38.6% higher than the state average. The tax rate is also in the top 35% in the nation and the poverty rate hovers between 15-17%.

Burch asked what the county is doing to ensure residents can maintain their homes and their businesses “under these financial pressures.” He also asked if the county’s spending and tax rates are sustainable, given the slow income growth in the county.

Once the digest is in hand and approved, commissioners may take another look at the budget for possible adjustments.

Richardson said the county is set to receive its set of proceeds from the transportation special local option sales tax, which was defeated in 2024 but then passed by a wide margin in 2025.

Collections in March for special purpose local option sales tax, or SPLOST, VII were $1.1 million, which are on average for a monthly collection, Richardson said. To date, the SPLOST VII has brought in more than $40 million and $25.7 million of that has been spent on SPLOST projects.