Preliminary planning work to begin on Northumberland finances for 2026-27

by Jackie Nunnery HEATHSVILLE—Although the second quarter of the 2025-26 fiscal year has just begun, volunteer finance facilitator Karen Pica on Thursday, October 9, told Northumberland supervisors that budget guidance should begin no later than November 1 for the fiscal year 2026-27 budget.

Guidance should include compensation increases of 0%, .25% and .5%; with the county covering health insurance increases; or both, said Pica. She further suggested that budgets be presented with actual expenses for 2024 and 2025 along with yearto- date figures for the current fiscal year. A budget calendar that includes completion of the budget by May also was recommended.

“We need to have conversations about what we can afford and not afford this year and send those expectations to department heads,” said supervisor James Brann. “It’s going to be a tight year.”

Reassessment

Pica contended that the county could lower the real estate tax rates in 2026 and 2029. “Based on some very preliminary analysis, you could lower the tax rate, provide funding for the reserves, start a technology fund, provide some economic development and still provide for increasing employee compensation while reducing taxes. You just have to get ahead of it.” According to her analysis, county revenues would increase by “a conservative 20% to 40% and tax collections will exceed what is required to meet necessary county spending.”

Pica did not respond to inquiries for clarification prior to the news deadline at noon on Tuesday, October 14.

As the county completes its reassessment, it is important to note the difference between changing tax rates and what the actual tax burden will be for property owners. Using Lancaster County as an example, when they completed the reassessment, they sent out notices with the then current tax rate of $0.63 per $100. The equalized rate—that is the tax rate that would generate the same revenue at the now higher property values—was determined to be $0.45 per $100. If supervisors had adopted

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the $0.45 equalized tax rate, property owners would have paid the same amount in taxes despite higher property values. In 2024, supervisors instead adopted a $0.55 tax rate, which was a 22% increase from the equalized rate. So while the $0.55 tax rate was less than the previous $0.63 tax rate, it was only part of the equation. The $0.63 rate was based on lower property values, so the actual tax burden increased 22%.

School requests

Pica said she is currently working on the school’s backlog of vendor payments, prioritizing “anything that’s at risk of being shut off, local vendors and small businesses because of any cash flow issues.” Pica said the backlog is not due to availability of funds, but “because someone wasn’t doing their job. Period. End of discussion.” She added the goal is to eliminate the backlog by November 1.

The board unanimously approved Pica’s request for $18,878.52 be moved from the third quarter appropriation to the second quarter appropriation for technology licenses. She stressed that it would not be additional funding, but moving the funding earlier in the year.

Capital projects

Supervisors also unanimously approved a supplemental appropriation of $22,731 added to a previously approved $52,000 for two used buses and a new engine for an existing bus. This will deplete the $200,000 in capital improvement funds for buses. Previously, the schools purchased a new bus for $125,269 leaving a balance of $74,731. Last month, the schools received approval for the purchase of two used buses at a cost of $52,000. However, those two buses were no longer available. Instead, the schools will purchase two buses for $40,000 and a new engine for $36,635.99, totaling $76,635.99. The remaining $1,904.99 will come from the transportation budget already appropriated to the schools.

Administrator of operations and maintenance Kellan Hardcastle told supervisors they had applied for an extension on the well permit which covers both school campuses. The current permit expires March 1, 2026, and they’ve requested a 120day extension, which gives them extra time on the abandonment project.

Hardcastle also requested $22,632 for engineering consulting firm Stantec to install a transducer and monitor the system to assess the high school well for suitability in servicing both school buildings after the elementary school well is abandoned. An engineer would also design a system to tie the two systems together. The funding would come from the $110,000 capital improvement funds that had been earmarked for the project. The board did not take action since there was no documentation for the request.

While the deadline has passed for a Department of Environmental Quality (DEQ) grant to help pay for the well work, Hardcastle said they were still putting in an application. “Sometimes they get funds back that can be reallocated,” he said.

More updates

County administrator Luttrell Tadlock said the county continues to finalize the reassessment process with the Commissioner of the Revenue’s office inputing data and checking some property values. Notices are expected to be mailed “sometime this fall.” Tadlock said property owners could have an initial meeting with the assessor to contest their assessments. A Board of Equalization will be seated in “the first part of the calendar year.”

Tadlock said he participated in a conference call with the county’s consultant, the Northern Neck Planning District Commission, Virginia Institute of Marine Science (VIMS), and the U.S. Army Corps of Engineers (USACE) to discuss the Little Wicomico River dredging project. He said the preapplication meeting was held to determine specifics required by USACE in both Baltimore and Norfolk districts.

A follow-up meeting will take place later in the month with VIMS in order to complete the joint permit application. “The plan is still to complete the joint permit application as soon as possible, identify the final dredge material sites, notify property owners and obtain approval from them.” The county also will have to obtain approvals from oyster lease holders within the dredge project. “We are continuing to proceed applying for the water access funding from the state in order to proceed forward with the actual dredging. And those applications are due in the spring of 2026,” he said.

Brann said in light of the ballot referendum on an appointed school board, they should have a plan for how they would deal with that. “I’ve had a lot of public asking, ‘What’s your game plan?’ We should have had something in the paper.” Chip Williams agreed. “We need to lay it out step-bystep in the event the referendum goes through. It also needs to be stated clearly, we’re not supporting or are we against it. It’s strictly informational.”

According to Virginia Department of Transportation Northern Neck resident engineer David Beale, the intersection of Academic Drive and Northumberland Highway does not meet the national requirements for a traffic signal as requested by supervisor Jim Long. “Beyond that, there’s already a turn lane. I think roundabout could be an option. You got to figure a way to pay for it. Revenue sharing is probably the most logical funding program, which requires a 50% local match.” Beale estimated the cost to be “several million dollars.”

Supervisors unanimously approved moving forward with the Operation Ceasefire and the Operation Ceasefire Forensic & Analytical Technology grants, requested by the sheriff’s department. A total of $64,414 will be used to purchase a forensic imaging device, 3D imaging software subscription, protective equipment for training, and gang specialist training. Funds are available on a reimbursable basis and no matching funds are required. Det. Sgt. Caleb Smith said the expenditures would be an improvement on their existing capabilities and “open new aspects of our investigations, making us better.”

Assistant EMS Chief Ethan Harding reported the regional radio project has “hit a stalling point.” While the microwave dishes are being installed, there are issues with the power companies “holding us back.” The delays may mean the coverage testing will need to wait until May, when full leaf coverage returns to the trees.

Other issues

Following a public hearing with no objections, supervisors unanimously approved a conditional use permit, 5-0, authorizing Lauren Foiles and Jeanette Urquizu to establish a vacation home rental on residential restricted property at 164 Bay Shore Avenue, Fleeton.

The board unanimously approved a $10,503.64 carryover from the previous fiscal year into the current budget for the Three Rivers Health District. According to health district director Brenden Rivenbark, the surplus was due to a spending freeze last spring and bills that did not get paid during the previous fiscal year.

In a series of unanimous votes, the board also approved supplemental appropriations of $1,820 for the sheriff’s office for cell phone reimbursement; $2,977.51 for new vehicle equipment; $7,847.17 in a reimbursable grant for public access—picnic tables and gravel at Lodge Landing and Hampton Hall study; $55.25 in opioid settlement fund interest; and $31,978.75 in UHY accounting services for September.