Photo by Jon Anderson
The Shelby County Commission meets on Monday, Aug. 24, 2026.
The Shelby County Commission is considering a $92.7 million general fund budget for fiscal 2027, which is up 2.6% from the original 2026 budget.
The $2.4 million in expected increases in general fund costs include $558,000 more for the business revenue office, $426,000 more for information technology communication services and maintenance, $348,000 more for the Columbiana license office, $299,000 more in legal expenses and $279,000 more for the judges and courthouse security.
Shelby County Manager Chad Scroggins has proposed spending only $4.3 million for capital projects in fiscal 2027, compared to $11.1 million in 2026.
Proposed capital project spending for 2027 includes;
- 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
Proposed Highway Department spending is down $2.2 million to $24.4 million but includes:
- $6.7 million for resurfacing roads
- $2.1 million for a bridge replacement on Massey Road in Alabaster
- $1.5 million to add a lane on Shelby County 52 near Interstate 65
- $1 million for a bridge replacement on Shelby County 47 over Weaver Creek
- $750,000 for improvements to Shelby County 87 just off I-65 at the Shelby County Airport
- $400,000 for a traffic signal improvement at the intersection of Brook Highland Parkway and Brook Highland Drive
Scroggins is proposing an $11 million increase in spending on water operations and capital projects — from $17.6 million to $28.6 million. The county plans to borrow $10.5 million to upgrade water filtration systems to meet stricter federal guidelines that take effect in 2029, 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.
A draft of the proposed 2027 budget projects general fund revenues to be $103 million, compared to the $108 million in the revised budget for 2026. County officials anticipate ending fiscal year 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.
The current projection is for sales and use taxes to come in at $21.3 million in 2027, which would be up slightly from the revised 2026 budget of $21.1 million. Online sales taxes are projected to be $9.1 million (up from $8 million in the revised 2026 budget). Half of the online sales tax revenue goes to school systems in the county.Property taxes from real estate are projected to be $23.4 million (up slightly from $23.1 million in the revised 2026 budget), while property taxes from vehicles are projected to be $3.3 million (up from $3.1 million in the revised 2026 budget).
Rental tax revenue is projected to be $3 million for 2027 (roughly the same as 2026), and building permit revenues are projected to be $1.2 million (up from $996,000 in the revised 2026 budget).
County officials had projected to earn $1,050,000 in interest in 2026, but it now looks like that amount will be $2.2 million, officials said. The projection for 2027 is $1.7 million.
Overall county revenues, which include a variety of funding sources, are projected to be $174 million in 2027 (up from $168 million in the revised 2026 budget). However, the main reason that amount is projected to be higher than 2026 is because those revenues include the $10.5 million in revenue from borrowing money for water system operations.
The County Commission is expected to vote on the 2027 budget at its Sept. 14 meeting.
