County Manager, Debbie Mauney presented a proposed tax budget to Members of the Board of Commissioners and Citizens of Clay County during the Thursday, June 4 meeting. The proposed budget included a property tax rate of .27 cents per $100 valuation revenue neutral for a total budget of $28,982,037.13 for fiscal year beginning July 1, 2026, and ending June 30, 2027. Mauney said that Vision Government Solutions were contracted by the Clay County Tax Office for property evaluations and informal appeals have just been completed for the Board of Equalization.
All commissioners were present at the meeting, Chairman Dr. Rob Peck, Clay Logan, Scott Penland, Randy Nichols and Bill Carter to receive the written proposed budget from Mauney who extended a special thanks to all department heads for their work on the budget and to Finance Director Betty Patton.
Mauney said that fiscal year 2026 marked a year of remarkable progress for the county and that through legislative grant funding they had secured more than 26 acres of land to establish a new Agricultural Center complete with an arena and farmer's market. The county also finalized the sale of property to Amazon for the development of a distribution center and the project has already begun to expand economic opportunity by creating jobs and generating additional revenue for local businesses from fuel stations to service providers.
Additional progress came in leadership allocating money in each of the last two budgets to make improvements at the park located on Ball Park Drive. The improvements include a completely new and improved playground with handicapped accessible equipment and a new parking lot.
Funding from Dogwood Health Trust empowered Clay County to establish a state-of-the-art Immersion Room and bring on a dedicated trainer. Mauney's letter to the commissioners stated that the space allows participants to practice lifesaving skills, learn from experienced instructors, and build new competencies essential for responding to medical emergencies. The Immersion Room can transform from a clinical environment to a natural-disaster scenario — ranging from childbirth to swift-water rescue — creating realistic, hands-on training opportunities. This flexibility enables the county to engage a wide range of participants and better prepare the community for natural disasters and public health emergencies.
Mauney said that upon recommendation of the Superior Court Judge, the Board made a substantial investment to strengthen courthouse security to enhance the safety of courthouse staff, visitors and the public. The governing body also recognized the need to safeguard the county's long term interests and passed an ordinance prohibiting the establishment of data-mining centers to ensure responsible growth and protect community resources.
Included in an eight-page list of recommendations for the Clay County, North Carolina Budget Ordinance, Fiscal Year 2026-2027, the following amounts were appropriated in the General Fund for the County Government and its activities. The budgeted amounts here are seven of the total 53 entries in Section I.
• Public buildings - $2,206,342
• Sheriff - $2,729,500
• County Jail - $1,486,240
• Public Health - $2,490,628
• Emergency Medical Service - $1,910,325
• Social Services - $2,805,440
• Board of Education - $3,104,651
Total General Fund Appropriations - $28,982,037.13
Section II of the Clay County, North Carolina Budget Ordinance for Fiscal Year 2026-2027 states, “It is estimated that the following revenues will be available in the General Fund for the fiscal year beginning July 1, 2026 and ending June 30, 2027, to meet the foregoing General Fund Appropriations.”
The following revenue amounts are five of a total of 138 entries in Section II:
• Fund Balance Reallocated - $1,500,000
• Ad Valorem Taxes-Current - $9,027,509
• Local Option Sales Tax - $3,500,000
• One Half Percent Sales Tax - $1,085,500
• Welfare Administration - $1,356,000
Total General Fund Revenues - $27,710,713
Section 3 of the Clay County, N.C. Budget Ordinance states:
“There is hereby levied for the fiscal year ending June 30, 2027 the following rate of twenty-seven (.27) on each one hundred dollars ($100.00) of assessed valuation of taxable property as listed as of January 1, 2026, for the purpose of raising revenues from current years property tax as set forth in the foregoing estimates of appropriations.
“There is hereby levied for the fiscal year ending June 30, 2027 the following rate of four cents (.04) on each one hundred dollars ($100.00) of assessed valuation of taxable property as listed as of January 1, 2026, in the Brasstown, Warne, Hayesville and Shooting Creek fire tax districts for the purpose of raising revenues from current years property tax set forth in the foregoing estimates of appropriations to each respective fire district.
“Such rates are based on an estimated total appraisal value of property for the purpose of taxation of $2,821,096,770 with an assessment ratio of 100% of appraised value.”
Section 4:
“The following amounts are hereby appropriated in the fire tax fund for the fiscal year beginning July 1, 2026 and ending June 30, 2027:
• Warne Fire District - $6,605
• Brasstown Fire District - $5,533
• Shooting Creek Fire District - $10,897
• Hayesville Central Fire District - $38,763
• Total- $61,798
“It is estimated that the following revenues will be available in the fire tax fund for the fiscal year beginning July 1, 2026 and ending June 30, 2027:
• Fire Taxes-Current - $867,719
• Fire Taxes-Prior - $11,800
Section 5 refers to amounts reserved for future years, $75,000; Section 6 refers to E911 Funding Fees Appropriated, $215,007.13.
Fire Department Chief Brian Anderson said that they are not asking for an increase this year and that the main goal is to work with what the fire department has now. Anderson said that Station 6 in Shooting Creek is looking good. Last year through a grant, a boat was purchased for rescues on the lake.
“We can go off the side of the road anywhere and get it into the water,” Public Information Officer for Clay County Fire and Rescue said.
Other business conducted during the commissioners' meeting was an amended amount request made by Merinda Woody, Attorney. The error of a $37,000 figure for an audit contract with Turner and Associates, CPA was corrected to the amount of $39,000 and approved by the Board.
Mauney presented a report from Clarissa Rogers, Clay County Health Department Director who was unable to attend. All fees are set at the Medicare reimbursement rate.
An Amended Resolution by the County of Clay to Direct the Expenditure of Opioid Settlement Funds was presented to the Board by Mauney. Details of the amended resolution will be included in a continued Clay County Commissioners meeting report by the Clay County Progress.
Chairman Rob Peck announced the next Clay County Board of Commissioners meeting will be held at 6:30 p.m. Thursday, June 18 at the courthouse to allow for public comment on the proposed budget.