Liberty County commissioners have approved a budget for the coming fiscal year, while holding out the prospect of revisiting the spending plan once the property digest is in hand.

In a 6-1 vote, commissioners passed the $71.3 million budget presented to them — but also weighed how to put the county’s operating reserve to use.

County chief financial officer Samantha Richardson said the county could expect to collect as much as $3 million under the FLOST, or floating local option sales tax. By law, the county has to use what it collects in FLOST and reduce its millage by the amount needed to apply to property taxes that equals the FLOST proceeds. That expected $3 million could cut the millage rate by a couple of mills, Richardson told commissioners.

“Our goal is to be fiscally responsible and not have to raise the millage rate to support the budget that is adopted,” Richardson said.

“There was some hard work on this budget,” Commissioner Gary Gilliard said. “I am not for raising taxes.”

Original budget requests came in at over $74 million, before commissioners and administrative staff pared around $3.4 million in requests to reach the proposed budget. The current budget, which goes into effect July 1, is a 4.05% increase over the FY26 budget.

“The county cannot afford to fund every request that is made,” Richardson said.

Richardson said the digest is expected to be in hand in July or August.

Commissioner Justin Frasier asked for another $150,000 be added to the county’s youth program, which stands at just under $59,000 annually.

“There’s always been silence when we talk about these programs,” he said. “We have some programs we’re trying to expand for our youth. We’re looking at doing some more collaborations to keep our youth involved in a lot of different capacities.”

Frazier said it also might be time for the county to hire a full-time youth development director.

Gilliard seconded his motion, but his request to add the $150,000 to youth development failed in a vote.

“That’s not government,” Frasier said. “That’s being out of touch.”

Chairman Donald Lovette said the commissioners are willing to work with Frasier to enhance what the county is doing with youth development without increasing the budget another $150,000.

The county has 7.1 months of operating reserve, a little more than $40 million. The county’s average monthly expenditures are about $5.5 million.

The reserve exists to continue county operations during months when revenues are at their lowest, such as those months when property taxes do not come in.

Commissioner Gilliard said if it looks like the county needs to trim its budget in order to avoid a property tax hike, he wanted to see the planned raises and merit increases for county employees be exempt from cuts.

“If we wait and see how things come about with the digest, and if it looks we have to, then I think we can revisit (the budget) and pull some things out and if it doesn’t cause us to raise the millage, I think that would be good,” he said. “Don’t get it from the backs of these employees.”

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

Property taxes account for the majority of the county’s revenue, about 58%. They are projected to take in nearly $41.5 million, a 3.53% increase over the current $40.1 million. 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.

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. 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.

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.

The county’s budget, which was at $49.6 million in FY23, has grown 43.8% since.