Image courtesy of Shelby County
The Shelby County Commission on Sept. 14 approved a $170.1 million budget for fiscal 2027, which starts Oct. 1.
The budget is only slightly larger than the $169.7 million revised budget for 2026 and has fewer capital projects than the 2026 budget.
The commission plans to spend only $4.3 million for capital projects in fiscal 2027, compared to $11.1 million in 2026.
Budgeted capital project spending for 2027 includes the following:
- The final $1.8 million for a building for the Shelby County Emergency Management Agency and Information Technology Department (there was $6.7 million for that project in the 2026 budget)
- $1.3 million for vehicles and accessories for the Shelby County Sheriff’s Office
- $675,000 to help the Forever Wild Land Trust purchase land for park expansion in Shelby County
- $135,000 for a new dishwasher and washing machine for the Shelby County Jail
- $135,000 for new jail beds, a laser crime scene scanner and night-vision binoculars
- $122,000 for a new pickup truck for the Facilities and General Services Department, two new lawn mowers and a cutter attachment
- $100,000 for two new vehicles for the Shelby County Coroner’s Office
- $50,000 to replace a heating, ventilation and air conditioning system at the Harrison Regional Library
The commission approved a $93.7 million general fund budget for fiscal 2027, which is up 1.4% from the original 2026 budget.
The general fund costs include $568,000 more for the business revenue office, $495,000 more for emergency communications, $460,000 more for the Sheriff’s Office, $426,000 more for information technology communication services and maintenance, $366,000 more for the Columbiana license office, $346,000 more for mental health services, $301,000 more for legal expenses, $279,000 more for the judges and courthouse security and $145,000 more for the personnel department.
There also were cuts in the budget that brought the overall increase in general fund expenditures to $1.3 million. Those included $475,000 less for general government services, $284,000 less for development services, $192,000 less for juvenile court services and $156,000 less in matching funds for health, welfare and recreation grants.
The commission budgeted $26.6 million for Highway Department spending in 2027, including $6.7 million for resurfacing roads. The commission plans to spend $5.8 million more on water operations and capital projects — from $17.6 million in 2026 to $23.4 million in 2027 — and plans to borrow $10.5 million to upgrade water filtration systems to meet stricter federal guidelines that take effect in 2029, County Manager Chad Scroggins said.
The budget also includes a $2,000 pay increase for county employees to help cover increased living expenses instead of a fixed percentage cost-of-living adjustment.
REVENUES
On the revenue side of the budget, tax revenues for Shelby County are projected to be relatively flat for 2027, Scroggins and Chief Financial Officer Brian Wheeler said.
The 2027 budget projects overall revenues to be $169 million, compared to $170 million in the revised budget for 2026. General fund revenues are expected to be $98.6 million, compared to $97.2 million in the revised 2026 budget.
County officials actually anticipated ending fiscal 2026 on Sept. 30 with $106 million in general fund revenues, but Wheeler said he likes to budget revenues conservatively so the county stays in a good financial position.
