Avery Board of Commissioners Compile Proposed 2023-2024 County Budget Featuring No Over-all Tax Increase 

By Tim Gardner

After spending months in deliberation about the 2023-2024 fiscal year budget, the Avery County Board of Commissioners, which consists of Chairwoman Martha Hicks, Vice-Chairman Tim Phillips, Dennis Aldridge, Wood Hall (Woodie) Young, Jr. and Robert Burleson, has finished a proposed 2023-2024 fiscal year budget. 

The proposed General Fund budget totals $37,131,691.00 and includes $2,625,210.00 in appropriated fund balance. Under its terms, the county’s tax rate will be 40 cents per $100 valuation. That includes 33.5 percent in general tax and 6.5 percent in fire tax. The proposed budget includes no over-all tax increase.  But the fire tax was increased by one cent from 5.5 cents.

“This budget has been developed with a focus on achieving the goals and vision of the Board of County Commissioners while maintaining an exceptional level of service provision to our citizens,” Hicks said to High Country Press.  “With inflation affecting the cost of nearly all county operations, the proposed budget still allows the county to maintain the current level of service provided to our citizens and businesses and continue to be fiscally responsible in planning for future needs.”

Hicks noted that all county employees get a Cost of Living Adjustment (COLA) in the proposed budget and that the extra fire tax penny will be used for buildings and property for the county’s fire departments.

County Manager Phillip Barrier, Jr. and Finance Officer Caleb Hogan also offered High Country Press statements about the proposed budget.

Summarizing the proposed budget, Barrier said: “The budget is always tasking, this Board of Commissioners, department heads and others rolled up their sleeves to keep the tax rate at 40 cents including the fire tax. Keeping the level of service up for our citizens is an important goal for this budget.  We want our county services to continue to be second to none.”  

Added Hogan:  “We (Avery County) have an outstanding Board of Commissioners, County Manager and Assistant County Manager who work tirelessly for the citizens of Avery County. They are passionate about serving this county in the most prudent way possible and I believe this budget demonstrates that commitment.”

Hicks noted that any part of the budget can change before it is officially approved in June, although it is likely to remain the same as proposed.  A new budget must be adopted on or before June 30th as terms of a new fiscal year budget would start on July 1st, according to state law.  

As authorized by North Carolina General Statue 159-12(b), the Avery County Board of Commissioners will conduct a Public Hearing on the proposed Fiscal Year 2023/2024 Budget. This hearing will be held on Monday, June 5th, 2023 at 4:00 p.m. in the Board Room of the Avery County Board of Commissioners, Avery County Administrative Complex, 175 Linville Street, Newland, NC.  The public is invited to attend and comment.

The commissioners could also approve the budget for the 2023-2024 fiscal year following the public hearing. 

The public hearing is part of the Board of Commissioners June regular monthly meeting, which begins at 3:30 p.m.  

Always one of the largest parts of the county budget and one that usually creates a high volume of interest each year from the county’s citizens and taxpayers is the funding provided to Avery County’s public schools.

The school system’s funding by the county is often the second highest only behind public safety and is so again in the 202302024 proposed budget.

For the 2023-2024 fiscal year, the Avery County School System (Board of Education) requested $5,731,800.00 in operational funding. That is a 16.5 percent increase over the last fiscal year (2022-2023), when its request was $4,920,000.00.  The county commissioners funded last year’s operational funding request by the school system in full. 

For fiscal year 2023-24, the county commissioners have proposed allocating the school system $5,400,000.00. That amounts to a 9.8 percent increase in operational funding provided from last year, although it is $331,800.00 less than the school system requested for the upcoming fiscal year.

In capital funding to the school system, the county commissioners propose allocating $750,000.00.  That is a 15.4 increase from last year, when they gave the school system $650,000.00 in capital funding.  

The school system requested $800,000.00 in capital funding last fiscal year (2022-2023).  According to County Finance Officer Caleb Hogan, school system officials did not request a certain financial amount in capital funding for the 2023-2024 fiscal year, but instead gave the county an amount of $5,483,534.00 that would cover the system’s needs.    

Hogan noted that $2,163,000.00 of the school capital funding needs would be for the purchase and installation of a new roof for Cranberry Middle and Freedom Trail Elementary schools, which are housed under the same roof.

He added that the county hopes to obtain some state financial assistance and grant funds to help pay for the roof.

Hogan also said that the county funds 77.33 school staff positions locally and the rest are funded through state and federal appropriations. He added that the county also joins the state in providing funding for the Pre-Kindergarten program in all the elementary schools in the county and that “because of the Board of Commissioners’ commitment to education, they help provide funding to help make that program tuition free.”

According to Faith Cope, Chief Financial Officer for Avery County Schools, the county provides a recurring amount of $70,000 (5 percent) for the Pre-Kindergarten program.

Another part of the total $6,607,773.00 proposed budget in education funding is for Mayland Community College, which would receive $457,773.00.  That includes $427,773.00 in operational funding and $30,000.00 for capital funding. Both proposed amounts were the same as requested by college president, Dr. John Boyd. 

Hogan noted that the county’s General Fund Debt Service budget proposal of $1,294,789.00 is all for the Avery County School System’s capital needs, specifically at Avery County High School and Banner Elk Elementary School. 

Also, county departments requested $3,597,888.00 in capital outlay expenditures.  The proposed budget includes $1,708,767.00 of those requests.

A complete breakdown of the proposed 2023-2024 Avery County Budget Ordinance follows:

SECTION 1:
The following amounts are hereby appropriated in the General Fund for the operation
of Avery County Government and its activities for the fiscal year beginning July 1, 2023
and ending June 30, 2024, in accordance with the chart of accounts heretofore
established for this County:
	General Government			4,747,243
	Public Safety			11,820,905
	Transportation			1,388,756
	Environmental Protection			3,482,900
	Economic & Physical Development			510,299
	Human Services			6,295,810
	Cultural & Recreational			781,156
	Education			6,607,773
	General Fund Debt Service			1,294,789
	Transfer to Revaluation Fund			125,000
	Transfer to High School Renovation Project Fund			–
	Transfer to Component Unit (Airport)			77,060
	Total Appropriations			37,131,691
SECTION 2:
It is estimated that the following revenues will be available in the General Fund for the
fiscal year beginning July 1, 2023 and ending June 30, 2024:
	Ad Valorem Taxes			19,807,000
	Local Option Sales Tax			8,037,326
	Other Taxes & Licenses			750,000
	Unrestricted Intergovernmental			194,900
	Restricted Intergovernmental			2,627,155
	Licenses & Permits			401,500
	Sales & Services			2,401,600
	Investment Earnings			200,000
	Other Income			87,000
	Fund Balance Appropriation			2,625,210
	Total Estimated Revenues			37,131,691
SECTION 3:
The following amounts are hereby appropriated in the 911 Emergency Telephone
System Fund for the operation of the system for the fiscal year beginning July 1, 2023
and ending June 30, 2024:
	Addressing & Data Provisioning			–
	Operating Expenses			117,634
	Capital			78,710
	Total Appropriations			196,344
SECTION 4:
It is estimated that the following revenues will be available in the 911 Emergency
Telephone System Fund for the fiscal year beginning July 1, 2023 and ending June 30, 2024:
	911 Charges			100,736
	Interest on Investments			375
	Fund Balance Appropriation			95,233
	Total Estimated Revenues			196,344
SECTION 5:
The following amounts are hereby appropriated in the Fire Districts Fund for the operation of
fire protection services for the fiscal year beginning July 1, 2023 and ending June 30, 2024,
in accordance with the chart of accounts heretofore established for this County:
	Fire Association			18,159
	Elk Park Fire Department			105,965
	Crossnore Fire Department			102,414
	Linville Fire Department			191,994
	Frank Fire Department			113,853
	Green Valley Fire Department			85,282
	Banner Elk Fire Department			134,725
	Newland Fire Department			94,450
	Fall Creek Fire Department			100,640
	Seven Devils Fire Department			43,940
	Beech Mtn. Fire Department			66,063
	Fire Commission			2,095,482
	Avery County Ladder Truck Co.			37,817
	Linville Central Rescue Squad			99,609
	Fire Commission Buildings			500,000
	Total Appropriations			3,790,394
SECTION 6:
It is estimated that the following revenues will be available in the Fire Districts Fund for the
fiscal year beginning July 1, 2023 and ending June 30, 2024:
	Fire Tax Levy Revenue			3,790,394
	Transfer From General Fund			–
	Total Estimated Revenues			3,790,394
SECTION 7:
The following amounts are hereby appropriated in the Revaluation Fund for revaluation of
property in Avery County during the fiscal year beginning July 1, 2023 and ending June 30,
2024, in accordance with the chart of accounts heretofore established for this County:
	Personnel Expenses			111,365
	Operating Expenses			17,800
	Capital			–
	Total Appropriations			129,165
SECTION 8:
It is estimated that the following revenues will be available in the Revaluation Fund for the
fiscal year beginning July 1, 2023 and ending June 30, 2024:
	Transfer From General Fund			125,000
	Fund Balance Appropriation			4,165
	Total Estimated Revenues			129,165
SECTION 9:
The following amounts are hereby appropriated in the High School Renovation Project Fund
for the construction of a new classroom and office building during the fiscal year beginning
July 1, 2023 and ending June 30, 2024, in accordance with the chart of accounts heretofore
established for this County:
	General Construction			18,351,763
	Architect/Engineering/Consulting Fees			1,106,471
	Permits, Insurance, Surveys, Other			212,316
	Furniture			775,489
	Attorney Fees			50,000
	Total Appropriations			20,496,039
SECTION 10:
It is estimated that the following revenues will be available in the High School Renovation
Project Fund for the fiscal year beginning July 1, 2023 and ending June 30, 2024:
	Transfer from General Fund			7,436,045
	Proceeds from Bank Financing			11,000,000
	Proceeds from Interest Income			112,968
	Proceeds from Lottery Fund			1,947,026
	Total Estimated Revenues			20,496,039
SECTION 11:
The following amounts are hereby appropriated in the Ag Building Community Room Project
Fund for the construction of a community room addition during the fiscal year beginning
July 1, 2023 and ending June 30, 2024, in accordance with the chart of accounts heretofore
established for this County:
	General Construction			1,395,000
	Architect/Engineering/Consulting Fees			71,700
	Permits, Insurance, Surveys, Other			18,300
	Furniture			65,000
	Total Appropriations			1,550,000
SECTION 12:
It is estimated that the following revenues will be available in the Ag Building Community
Room Project Fund for the fiscal year beginning July 1, 2023 and ending June 30, 2024:
	Fund Balance Appropriation			1,550,000
	Total Estimated Revenues			1,550,000
SECTION 13:
The following amounts are hereby appropriated in the Special Revenue Fund for the Opioid
settlement Fund in Avery County during the fiscal year beginning July 1, 2023 and ending June
30, 2024, in accordance with the chart of accounts heretofore established for this County:
	Opioid Settlement			1,724,306
				–
	Total Appropriations			1,724,306
SECTION 14:
It is estimated that the following revenues will be available in the Special Revenue Fund for the
fiscal year beginning July 1, 2023 and ending June 30, 2024:
	Opioid Settlement Revenue			1,724,306
				–
	Total Estimated Revenues			1,724,306
SECTION 15:
The following amounts are hereby appropriated in the Grants Project Fund for community
development in Avery County during the fiscal year beginning July 1, 2023 and ending June
30, 2024, in accordance with the chart of accounts heretofore established for this County:
	Neighborhood Revitalization Program			750,000
				–
				750,000
SECTION 16:
It is estimated that the following revenues will be available in the Grant Projects Fund for the
fiscal year beginning July 1, 2023 and ending June 30, 2024:
	Grant Revenue			750,000
SECTION 17:
The following amounts are hereby appropriated in the Special Revenue Fund for the
Deed of trust Fund in Avery County during the fiscal year beginning July 1, 2023 and ending June
30, 2024, in accordance with the chart of accounts heretofore established for this County:
	Deed of Trust			20,000
				–
				20,000
SECTION 18:
It is estimated that the following revenues will be available in the Special Revenue Fund for the
fiscal year beginning July 1, 2023 and ending June 30, 2024:
	Deed of Trust Revenue			20,000
SECTION 19:
The following amounts are hereby appropriated in the Special Revenue Fund for the Fines
and Forfeitures Fund in Avery County during the fiscal year beginning July 1, 2023 and ending June
30, 2024, in accordance with the chart of accounts heretofore established for this County:
	Fines and Forfeitures			180,000
				–
				180,000
SECTION 20:
It is estimated that the following revenues will be available in the Special Revenue Fund for the
fiscal year beginning July 1, 2023 and ending June 30, 2024:
	Fines and Forfeitures Revenue			180,000
SECTION 21:
The following amounts are hereby appropriated in the Special Revenue Fund for the Payee
Representative Fund in Avery County during the fiscal year beginning July 1, 2023 and ending June
30, 2024, in accordance with the chart of accounts heretofore established for this County:
	Payee Representative			200,000
				–
				200,000
SECTION 22:
It is estimated that the following revenues will be available in the Grant Projects Fund for the
fiscal year beginning July 1, 2023 and ending June 30, 2024:
	Payee Representative Revenue			200,000
SECTION 23:
The following amounts are hereby appropriated in the Grants Project Fund for the American Rescue
Plan in Avery County during the fiscal year beginning July 1, 2023 and ending June
30, 2024, in accordance with the chart of accounts heretofore established for this County:
	Broadband Expansion			3,250,000
	Provision of Government Services			160,241
				–
				3,410,241
SECTION 24:
It is estimated that the following revenues will be available in the Grant Projects Fund for the
fiscal year beginning July 1, 2023 and ending June 30, 2024:
	Grant Revenue			3,410,241
SECTION 25:
The following amounts are hereby appropriated in the Grants Project Fund for the DSS State
Budget Grant in Avery County during the fiscal year beginning July 1, 2023 and ending June
30, 2024, in accordance with the chart of accounts heretofore established for this County:
	General Construction			1,442,870
	General Construction Renovation			776,930
	Architect/Engineering/Consulting Fees			223,180
	Permits, Insurance, Surveys, Other			10,000
	Furniture			133,453
	Site Prep			–
	Total Appropriations			2,586,433
SECTION 26:
It is estimated that the following revenues will be available in the Grant Projects Fund for the
fiscal year beginning July 1, 2023 and ending June 30, 2024:
	Grant Revenue			800,000
	Grant Revenue			750,000
	Fund Balance Appropriation			1,036,433
	Total Estimated Revenues			2,586,433
SECTION 27:
The following amounts are hereby appropriated in the Grants Project Fund for the Probation State
Budget Grant in Avery County during the fiscal year beginning July 1, 2023 and ending June
30, 2024, in accordance with the chart of accounts heretofore established for this County:
	General Construction			538,000
	Architect/Engineering/Consulting Fees			12,000
	Permits, Insurance, Surveys, Other			25,000
	Furniture			–
	Site Prep			25,000
	Total Appropriations			600,000
SECTION 28:
It is estimated that the following revenues will be available in the Grant Projects Fund for the
fiscal year beginning July 1, 2023 and ending June 30, 2024:
	Grant Revenue			600,000
	Fund Balance Appropriation			–
	Total Estimated Revenues			600,000
SECTION 29:
The following amounts are hereby appropriated in the Grants Project Fund for the General Capital
State Budget Grant in Avery County during the fiscal year beginning July 1, 2023 and ending June
30, 2024, in accordance with the chart of accounts heretofore established for this County:
	General Construction			430,000
	Architect/Engineering/Consulting Fees			10,000
	Permits, Insurance, Surveys, Other			10,000
	Furniture			–
	Site Prep			–
	Total Appropriations			450,000
SECTION 30:
It is estimated that the following revenues will be available in the Grant Projects Fund for the
fiscal year beginning July 1, 2023 and ending June 30, 2024:
	Grant Revenue			450,000
	Fund Balance Appropriation			–
	Total Estimated Revenues			450,000
SECTION 31:
There is hereby levied a tax at the rate of thirty-three and one half cents ($0.335) per hundred dollars ($100)
valuation of property listed as of January 1, 2023 for the purpose of raising revenue included
in “Ad Valorem Taxes” in the General Fund in Section 2 of this ordinance.
	This rate of tax is based on an estimated total valuation of
	property for the purpose of taxation of $6,014,453,140 and
	an estimated collection rate of 96.5%.
SECTION 32:
There is hereby levied a tax at the rate of six and one half cents ($0.065) per hundred dollars ($100)
valuation of property listed as of January 1, 2023 for the purpose of raising revenue included
in “Fire Tax Levy Revenue” in the Fire Districts Fund in Section 6 of this ordinance.
	This rate of tax is based on an estimated total valuation of
	property for the purpose of taxation of $6,014,453,140 and
	an estimated collection rate of 96.5%.
SECTION 33:
The Budget Officer is hereby authorized to transfer appropriations as contained herein
in accordance with the Avery County Board of Commissioners Policy Manual.
SECTION 34:
Copies of this Budget Ordinance shall be furnished to the Clerk to the Board of
Commissioners and to the Budget Officer and Finance Officer to be kept on file
by them for their direction in the disbursement of funds.