Officials from the Forrest County Board of Supervisors have approved a budget of approximately $107.5 million for the upcoming Fiscal Year 2024, which should feature employee pay raises and no property tax increases for residents living in the county.
The budget was approved at the supervisors’ September 5 board meeting, where board president David Hogan said although taxes for the Forrest County School District went up slightly, supervisors lowered county taxes by that same amount to avoid an increase.
“I feel good about (the budget),” Hogan said. “We were glad that we were able to not have an increase in the (tax) rate, and that’s why we chose to reduce our general fund by the amount that the school district raised theirs.
“(As far as the raises), everybody’s dealing with inflation, and it’s been a couple of years now (since we’ve done pay raises). We did give a dollar raise in 2021, and we try to keep up with inflation, and every few years, give a little bump in pay.”
Revenues for the upcoming budget, which begins October 1, account for approximately $48.4 million, plus a beginning cash balance of approximately $59 million.
Of that, 75 percent comes from raises by taxes, 0.7 percent from taxes other than the levy, 1.3 percent from roads and bridges, 3.2 percent from licenses, 1.1 percent from fines and forfeitures, 2.5 percent from other financing, 10.1 percent from state sources, 0.2 percent from local sources, 3.5 percent from charges for services, 2 percent from interest and miscellaneous revenue, and 0.3 percent from federal sources.
Total expenditures in the budget include approximately $73.5 million, with an ending cash balance of approximately $33.9 million.
Broken down, expenditures are 43.5 percent for general government, 1 percent for health and welfare, 20 percent for public safety, 1 percent for education conservation/natural resources, 2.9 percent for culture and recreation, 26.2 percent for public works, 2.4 percent for economic development assistance interfund, and 2.9 percent for debt service.
The employee pay raises, which consist of a 3-5 percent rate increase for workers, should take effect January 1.
“We’re going to get with department heads and do a cost-of-living and merit raise,” Hogan said. “(The exact amount) is dependent on department head recommendations.”
Total mills for the county – including schools, bridges, bonds and the general county fund – is 121.28 mills.
One mill is equal to one-tenth of a cent. To calculate property tax, divide the millage by 1,000 and multiply it by the property’s assessed taxable value.
For example, if a city were to institute a .64 millage increase, the owner of a $100,000 home would pay an additional $6.40 per year in property taxes.
Forrest County’s millage includes 62.78 mills for education, consisting of 57.48 mills for the Forrest County School District, 3.07 mills for Forrest County Agricultural High School and 2.23 mills for Pearl River Community College. Bonds are 3.13 mills, including those for the Forrest County Jail and FCAHS.
Roads and bridges make up 8.72 mills, while the general fund – which includes county operations such as the board of supervisors, county utilities, courts, tax assessor, tax collector, coroner and district attorney, among many others – amounts to 42.31 mills. Other funds, including library operations and Southeast Mississippi Air Ambulance, make up the remaining 4.34 mills.
The Forrest County School District went up by 3.2 mills, but that was offset by the county decreasing its general fund by the same amount.
“We still have our bridge program, where we’re replacing all the wood piling bridges throughout the county – that program will continue,” Hogan said. “Then we have (American Rescue Plan Act) money projects still ongoing into this next year’s budget.”
