April 2026 Meeting of the Macon County Board of Commissioners

Presentations

2027 Reappraisal (Tax Administrator Abby Braswell): Mandatory every four years to reset assessments to 100% fair market value. Projected +$3.75 billion (~30% average) to tax base (varies by township; Franklin relatively stable, Highlands higher). Emphasized equalization for fairness, not tax increases; revenue-neutral rate will be calculated. Timeline: July update, September public hearing on schedules of value, October adoption. Q&A on sales analysis, outliers, golf courses, tear-downs.

Capital Improvement Plan (CIP) 2027–2031 (Mitch, Davenport & Company, with County staff): County maintains strong AA2/AA credit rating and structurally balanced budget with solid fund balance (~$48M unassigned at FY25 end, including $20 million earmarked for capital).

FY27: ~$47 million total projects ($23 million net county share after grants); includes community college match, armory renovation, parks/rec, and $10 million county facility relocation (debt-funded).

Full 5-year CIP: $120 million total (~$66 million grants/other sources); recurring capital funded at $2.75 million/year.

Financial modeling shows ability to cash-flow near-term needs; minor gap in later years addressable via surpluses or ~1.69¢ tax-rate equivalent (or quarter-cent sales tax if dedicated to capital). Strong reserves and debt capacity noted. Q&A on sales tax option, investment income, and modeling flexibility.

Old Business

Cowee Fire & Rescue update (Dustin Pendergrass & Larry Pickens): Post-merger with Burningtown/Iola (Sept 2025). Positive: 76 members, increased staffing, community engagement, ISO rating maintained/improving. Challenges: Inherited significant deferred maintenance ($109K total needs identified; $52K already spent). Requested $75K from fund balance for pump repairs, roof leaks, extrication tools, tires, etc. Board discussion praised the merger’s community benefit and volunteer fire service overall; one commissioner suggested a potential forensic audit of prior Burningtown/Iola finances (to be explored).

New Business

Recreation Commission bylaws: Deferred to May meeting for further drafting (proposed structure: representatives from Franklin, Nantahala, Highlands, schools, seniors; term limits alignment).

Recreation facility roof: Approved low bid as noted above.

Fire substation map: Approved as noted above.

Consent Agenda, Appointments & Closing

Routine items approved. Two EDC seats filled. The meeting entered closed session. No decision was taken after the closed session.