Fiscal year 2027 budget (July 1, 2026 to June 30, 2027)

In plain words

The Board of Supervisors worked through the county's fiscal year 2027 budget (July 1, 2026 to June 30, 2027).¹ On April 23, 2026 the Board held a public hearing on the Northumberland County School Board FY27 budget, totaling $21,621,405.^2,3 On May 12, 2026 the Board voted 5-0 to advertise a public hearing on the FY27 budget reflecting a 57 cent tax rate.⁴ That May 28, 2026 hearing covered a budget with a $.0979 increase in the tax rate, from $0.4721 to $.57.^5,4 On June 18, 2026 the Board voted 5-0 to approve the appropriations resolution for FY27, with an appropriated total of $47,547,118.⁶ On September 10, 2026 the Board held a public hearing on an amendment to the fiscal year 2027 budget, focused on a DHCD community grant.^7,8

The records have changed since this was written.

What’s happened

1. Wed21Oct

   Board of Supervisors

   • On the agenda: Playground Transfer & Supplemental Appropriation (agenda, Oct 21)
   • On the agenda: Well Transfer and Supplemental Appropriation (agenda, Oct 21)
2. Thu10Sep

   Board of Supervisors · 2 votes

   Approved5–0Supplemental Appropriation for EMS$20,000.00

   Motion to approve a transfer with a Supplemental Appropriation from 56-1600- 161315 (EMS Billing) to 3203-3012 in the amount of $15,000.00 and from 56-1600- 161315 (EMS Billing) to 3203-7006 in the amount of $5,000.00, totaling $20,000.00.

   Moved by Harris, seconded by Fisher

   Watch this part, from 1:35:31

   It begins: “Next item we have is a transfer with supplemental appropriation from uh from the EMS billing to the vehicle repair” From the video’s automatic captions, which mishear words.

   1 document given to the board

   • Appropriation EMS · 3 pages

     • This is a Northumberland County Virginia Budget Transfer/Supplemental Appropriation form, filled in by hand. page 1
     • The funding details table lists budget codes with an amount of $6,000.00. page 1
     • The directions say two department head signatures are only needed when moving funds between departments, and that supporting documents be attached. page 1
     • Signature lines for Finance Staff and the County Administrator are marked as required for transfers only. page 1

   Minutes, Sep 10, p. 5Open it in the meeting →

   Approved5–0The Board’s vote

   Motion to approve the resolution which appropriates and budgets the DHCD monies, as presented. Motion to approve the resolution from DHCD indicating that the monies have been appropriated for the Lampkintown Housing Project, as presented.

   Moved by Williams, seconded by Fisher

   Watch this part, from 2:05:33

   It begins: “The first public hearing tonight is an order to consider an amendment to the fiscal year 2027 budget.” From the video’s automatic captions, which mishear words.

   4 documents given to the board

   • Budget Amendment FY27 Ad 9 2026

     • This is a notice of public hearing on an amendment to the fiscal year 2027 budget, to be held by the Northumberland County Board of Supervisors on September 10, 2026 at 7:00 p.m. in the Northumberland County Courts Building in Heathsville, VA.
     • The amendment would budget and appropriate money for grants, reimbursements, State compensation adjustments, Capital Improvement Projects, and Emergency Services, totaling $1,475,720.85.
     • The largest listed items are a DHCD Community Grant of $1,012,978.00, NCPS CIP Bus of $161,684.00, an EMS Billing Transfer of $150,000.00, and an EMS RSAF Grant of $72,109.60.
     • Other items are NCPS CIP Playground at $41,998.96, Bay Transit at $21,859.00, State Salary Adjustments at $12,291.29, and Sheriff's Office at $2,800.00.
     • The notice says written comments should reach the County Administrator's Office before the meeting, and that instructions for attending in person or by phone are on the county website.

   • DHCD · 2 pages

     • This is a Northumberland County form marked as a Supplemental Appropriation, not a transfer, for Health & Welfare (DHCD) in fiscal 27. page 1
     • The rows listed are DHCD block grant Prof: services at 91,798.00, DHCD block grant Contractual services, and DHCD Block Grant Permit Waivers. page 1
     • The form shows a total of 1,012,978,00. page 1
     • The justification says the money is from DHCD (Virginia Department of Housing and Community Development ) for a community development block grant program, Lampkintown Road Housing Rehabilitation. page 2

   • FY27 Budget Amendment Resolution 9 2026 · 3 pages

     • This is a resolution asking the Northumberland County Board of Supervisors to amend the fiscal year 2026-2027 budget by $1,475,720.85 under Section 15.2-2507 of the Code of Virginia. page 1
     • It says the increase is due to grants, reimbursements, State compensation adjustments, Capital Improvement Projects, and Emergency Services, and notes a budget of $48,796,856 adopted on June 18, 2026. page 1
     • The money listed includes DHCD Community Grant $1,012,978.00, NCPS CIP Bus $161,684.00, EMS Billing Transfer $150,000.00, EMS RSAF Grant $72,109.60, and NCPS CIP Playground $41,998.96. page 1
     • Smaller lines are Bay Transit $21,859.00, State Salary Adjustments $12,291.29, and Sheriff's Office $2,800.00, with $462,742.85 shown as previously appropriated. page 1 page 3
     • The Lampkintown Project totals $1,012,978.00, with Professional Services $91,798.00, Contractual Services $917,980.00, and Permit Fee Waiver $3,200.00, dated the 10th day of September, 2026. page 3

   • RESOLUTION - Appropriation of Funds NC -Lampkintown Road (003)

     • This is a draft resolution for the Northumberland County Board of Supervisors to appropriate money into the fiscal year 2026-2027 budget.
     • It would appropriate $1,012,978.00 to the FY27 Budget for the Lampkintown Road Housing Rehabilitation Project.
     • The resolution says the county received approval for $1,009,778.00 from the Virginia Department of Housing and Community Development through the Community Development Block Grant Program.
     • It notes the required advertisement for public hearings under Virginia Code Section 15.2-2204, and carries lines for Chairman James W. Brann and Clerk E. Luttrell Tadlock dated September 10, 2026.

   Minutes, Sep 10, p. 8Open it in the meeting →

3. Mon24Aug

   Board of Supervisors · 2 votes

   Approved5–0NES Playground Update

   Motion to authorize staff to move forward with the deposit for the NES playground in the amount of $41,998.96. Motion to approve a transfer with a supplemental appropriation of funds from… Show allMotion to authorize staff to move forward with the deposit for the NES playground in the amount of $41,998.96. Motion to approve a transfer with a supplemental appropriation of funds from 36- 4100-410030 (school CIP VIP account) to 10-9103-7030 in the amount of $41,998.96. Motion to approve a transfer of funds from 30-1800-189911 (school refund account) to 36-4100-410030 (school CIP VIP account) in the amount of $78,258.44.

   Moved by Williams, seconded by Fisher

   Watch this part, from 0:10

   It begins: “the first item we have is an update on the NES playground and Dr. Leslie is here this evening” From the video’s automatic captions, which mishear words.

   6 documents given to the board

   • PROPOSAL #37298A (1) · 3 pages

     • This is a price proposal, numbered 37298A and dated 08/17/2026, from Playground Specialists, Inc. for Northumberland Elementary School Phase II, with sales rep Joe Latham. page 1
     • Discounts include a Playworld sale discount of -5,204.00 marked valid thru August 31, 2026, plus Equalis contract discounts off list prices. page 1
     • Other lines are certified installation at 32,335.00, 29 CY Woodcarpet EWF at 1,421.00, 395 SQ FT bonded rubber at 7,900.00, stone at 2,775.00 and freight at 2,950.00. page 2
     • The total is $83,997.91, with terms of Net 30 w/ PO, pricing guaranteed for 30 days, and the customer providing temporary construction fencing while rubber cures. page 3 page 2

   • Northumberland ES-Existing Phase 2-Site Plan · 1 page

   • Northumberland ES-Existing Phase 2 Drawings 08.18.26 · 9 pages

     • This is a set of playground layout drawings for Northumberland Elementary School (Existing Area-Phase 2) in Heathsville, Virginia. page 1
     • Equipment shown includes a 4 bay single-post swing with (6) belt seats and relocating the (2) ADA seats. page 9
     • The drawing also marks a 750 SQ FT EWF addition and a 350 SQ FT rubber addition. page 9
     • Other listed items include a tube slide, rockblocks climbers and an F-100 bench with hypar shade. page 9

   • 8 24 26 Request for Payment.pptx · 9 pages

     • This is a slide presentation dated August 24, 2026 from Dr. Karen Leslie on the Northumberland Elementary School playground project. page 1 page 2
     • It shows Phase I Playground Plans at -$325,708.84 against BOS CIP Funds Approved of +$310,565.24, leaving a balance of -$15,143.60. page 2
     • Donations of +$99,143.60 came from Community, Boosters, Women of the Moose, Rebecca Beecham, Wiley Foundation, NES Fundraising, and Anonymous Donation. page 2
     • Phase II Playground Plans are listed at -$83,997.91, leaving a balance of $2.09. page 2

   • donations 082426 · 3 pages

     • This is a Northumberland County form titled "Budget Transfer/Supplemental Appropriation". page 1
     • It asks to move 78,258.44 within the county books, listed as "Total 78,258.44" on both the from and to sides. page 1
     • The stated reason is a transfer from school refunds to School CIP VIP to cover playground additional items. page 2
     • The form says two signatures from department heads are only needed when funds move between departments. page 1

   • playground deposit 082426 · 4 pages

     • This is a Northumberland County Virginia Budget Transfer/Supplemental Appropriation form, filled out for Year: 2027. page 1
     • It asks to move 41,998.96 from a School Capital Improvement budget code to another budget code. page 1
     • The stated reason is to cover 50% deposit on playground additional items. page 2
     • The proposal also shows a 5,204.00 sale discount valid thru August 31, 2026, with a total of $33,997.91. page 3 page 4

   Minutes, Aug 24, p. 1Open it in the meeting →

   Approved5–0Supplemental Appropriation - School Capital Improvement$161,684.00

   Motion to authorize staff to move forward with payment as soon as possible for the school bus. Motion to approve a transfer and a supplemental appropriation from 36-4100- 410030 (school CIP… Show allMotion to authorize staff to move forward with payment as soon as possible for the school bus. Motion to approve a transfer and a supplemental appropriation from 36-4100- 410030 (school CIP VIP account) to 10-9103-7030 in the amount of $161,684.00 for the new school bus purchase.

   Moved by Long, seconded by Williams

   Watch this part, from 10:33

   It begins: “The next item we have is regarding the school CIP for the school bus.” From the video’s automatic captions, which mishear words.

   1 document given to the board

   • Appropriation School CIP · 2 pages

     • This is a Northumberland County Virginia Budget Transfer/Supplemental Appropriation form. page 1
     • The form marks it as a Supplemental Appropriation, with funding moved from a school CIP budget code. page 1
     • The stated reason is to cover an invoice for a school bus previously approved by the Board of Supervisors. page 2

   Minutes, Aug 24, p. 2Open it in the meeting →

4. Tue18Aug

   Economic Development Commission

   • In the minutes: Commissioners expressed concern regarding the project timeline and the potential impact of continued delays on the FY2027 budget process. ii. Commissioners emphasized the importance of obtaining Board direction so that a decision and preliminary plan can be developed in time for the upcoming budget cycle. iii.… (minutes, Aug 18)
5. Thu13Aug

   Board of Supervisors · a vote

   Approved5–0Supplemental Appropriation - Sheriff's Department$2,800.00

   Motion to approve the Supplemental Appropriation from 10-1800-189917 to 3102- 5409 in the amount of $2,800.00 for the Sheriff's Department.

   Moved by Williams, seconded by Long

   Watch this part, from 1:35:02

   It begins: “The next item we have are the sale of guns from the sheriff's office.” From the video’s automatic captions, which mishear words.

   2 documents given to the board

   • Sheriff Appropriation · 2 pages

     • This is a Northumberland County budget form, a "Budget Transfer/Supplemental Appropriation", filled out by the Sheriff's Office for 2027. page 1
     • It asks to appropriate 2800.00 listed as General Fund money from "Sale of guns". page 1
     • The comments say this is a re-appropriation for guns that have been sold, with the money going to Police Supplies. page 2
     • The department head signature on the form is dated 07-13-2026. page 1

   • Sheriff Appropriation · 2 pages

     • This is a Northumberland County budget transfer and supplemental appropriation form filled out by the Sheriff's Office for 2027. page 1
     • It asks to appropriate 2800.00 listed as General Fund under the description "Sale of guns". page 1
     • The form says the money is a re-appropriation for guns that have been sold and is to go to Police Supplies. page 2
     • A department head signature is dated 07-13-2026. page 1

   Minutes, Aug 13, p. 6Open it in the meeting →

6. Thu9Jul

   Board of Supervisors · 4 votes

   Approved5–0Transfer of Funds - Emergency Services$150,000.00

   Motion to approve a transfer of funds from EMS revenue (56-1600-161315) to EMS expenditure (56-3506-5956) in the amount of $150,000.00 for fiscal year 2027 as required by the auditors for RDA purposes.

   Moved by Harris, seconded by Long

   Watch this part, from 41:44

   It begins: “Next item uh we have are the EMS reimbursement billing reimbursement and these are billing reimbursements” From the video’s automatic captions, which mishear words.

   1 document given to the board

   • EMS Transfer · 2 pages

   Minutes, Jul 9, p. 4Open it in the meeting →

   Approved5–0Transfer/Supplemental Appropriation - Emergency Services RSAF Grant$72,109.60

   Motion to approve a transfer and a supplemental appropriation from EMS billing monies to 3203-5409 in the amount of $72,109.60.

   Moved by Williams, seconded by Long

   Watch this part, from 57:45

   It begins: “And then the second one is for the transfer with supplemental appropriation uh from the EMS billing to 3203-549 in the amount of $72,1960.” From the video’s automatic captions, which mishear words.

   1 document given to the board

   • RSAF Grant Appropriation · 2 pages

     • This is a Northumberland County budget transfer/supplemental appropriation form for Emergency Services. page 1
     • The form lists the money as a Grant for "Initialfunding for Spring RSAF", signed by a department head and dated 7/6/2026. page 1
     • The justification says the request lines up with the FY27-FY31 CIP. page 2
     • It says one half of the funding, $36,054.80, would be reimbursed by the Virginia Office of Emergency Medical Services, pending Board of Supervisor approval for grant award acceptance. page 2

   Minutes, Jul 9, p. 6Open it in the meeting →

   Approved5–0Other County Administration Items$21,859.00

   Motion to approve the supplemental appropriation to 5302-5618 in the amount of $21,859 to level fund Bay Transit as intended.

   Moved by Williams, seconded by Fisher

   Minutes, Jul 9, p. 7Open it in the meeting →

   Approved5–0Supplemental Appropriation - Increase State Compensation Board Employees$12,291.29

   Motion to approve a supplemental appropriation to the respective department line items in reference to the state compensation board based salaries in the amount of $12,291.29.

   Moved by Harris, seconded by Long

   Watch this part, from 1:51:55

   It begins: “Last motion is to approve the supplemental appropriation in the amount of $12,29129” From the video’s automatic captions, which mishear words.

   1 document given to the board

   • Comp Board Appropriations · 10 pages

   Minutes, Jul 9, p. 12Open it in the meeting →

7. Thu18Jun

   Board of Supervisors · a vote

   Approved5–0Appropriation of Funds for FY27$47,547,118.00

   Motion to approve the appropriations resolution for the FY27 with an appropriated total of $47,547,118.

   Moved by Harris, seconded by Long

   Watch this part, from 2:23

   It begins: “Next is the appropriations resolution. Um and this is appropriating all the monies to the departments.” From the video’s automatic captions, which mishear words.

   1 document given to the board

   • Appropriations Resolution FY27

     • This is the Fiscal Year 2026/2027 Appropriations Resolution put before the Northumberland County Board of Supervisors, asking it to appropriate money for the budget year starting July 1, 2026.
     • It lists Total Operating Budget Appropriations $47,547,118, including Sheriff 3,611,370, Dept. of Social Services 4,213,627, Ambulance/Rescue 2,803,249 and Solid Waste 2,206,647.
     • Public Schools money is set by category, with $15,265,847.00 for Instruction, $1,540,023.00 for Transportation and $2,259,298.00 for Operation & Maintenance.
     • Terms say no department may exceed its approved amount, and the School Board may move funds between categories only with approval of the Board of Supervisors.
     • Money not spent or encumbered before June 30, 2027 would lapse into the General Operating Fund Balance; the resolution is dated June 18, 2026 for E. Luttrell Tadlock, Clerk and County Administrator.

   Minutes, Jun 18, p. 2Open it in the meeting →

8. Thu11Jun

   Board of Supervisors · a vote

   Approved5–0Enhanced Hazardous Duty Benefits VRS Rate Resolution

   Motion to approve the VRS enhanced hazardous duty benefits resolution increasing the multiplier to 1.85% effective July 1, 2026.

   Moved by Fisher, seconded by Long

   Watch this part, from 55:06

   It begins: “The next item we have uh the board had asked questions related to the enhanced hazardous duty benefit” From the video’s automatic captions, which mishear words.

   Minutes, Jun 11, p. 6Open it in the meeting →

9. Thu28May

   Board of Supervisors · a vote

   Authorized5–0Davenport & Company - County's Financial Advisor

   Motion to authorize staff to move forward in working with Davenport & Company to begin the process of establishing a fund balance policy.

   Moved by Brann, seconded by Long

   Watch this part, from 0:08

   It begins: “Um at this time we have a presentation from Davenport” From the video’s automatic captions, which mishear words.

   1 document given to the board

   • Northumberland County, VA - FB Policy Considerations 05.28.26 vF

   Minutes, May 28, p. 1Open it in the meeting →

10. Tue12May

    Board of Supervisors · a vote

    Carried5–0FY27 Budget Discussion

    Motion to advertise a public hearing to be held on May 28, 2026 at 6:00 p.m. on the FY27 budget that reflects a 57 cent tax rate and to advertise a public hearing to be held on June 4, 2026 at 6:00 p.m. on the tax rate adjustment.

    Moved by Williams, seconded by Long

    Watch this part, from 13:15

    It begins: “next item we have is uh continuing of the fiscal year 27 budget discussion” From the video’s automatic captions, which mishear words.

    Minutes, May 12, p. 2Open it in the meeting →

11. Thu7May

    Board of Supervisors · a vote

    Approved5–0FY 27 Budget Update

    Motion to rescind the motion made approving the change order from Stantec as presented to include an increase of $2,688.00. Motion to approve the change order from Stantec as presented to… Show allMotion to rescind the motion made approving the change order from Stantec as presented to include an increase of $2,688.00. Motion to approve the change order from Stantec as presented to include an increase of $14,978.38 and to approve $9,000.00 for the DEQ required permit. The total approved is $23,978.38 utilizing funds earmarked for the school's well project.

    Moved by Harris, seconded by Fisher

    Watch this part, from 1:46:15

    It begins: “Next item I have is uh to start discussions on the fiscal year 27 proposed budget.” From the video’s automatic captions, which mishear words.

    1 document given to the board

    • Presentation FY27

    Minutes, May 7, p. 6Open it in the meeting →

12. Thu30Apr

    Board of Supervisors

    • On the agenda: NES Playground Funding Discussion (agenda, Apr 30)
13. Thu23Apr

    Board of Supervisors

    • On the agenda: Consideration of the Northumberland County School Board FY27 Budget. The public hearing is being held pursuant to Section 15.2-2506 of the Code of Virginia, 1950 as amended, allowing the public to question and comment on the proposed budget request. This request, reflects a decrease of $244,095 in local funding when… (agenda, Apr 23)
14. Thu23Apr

    Joint Finance Committee

    • In the minutes: Available CIP funds and intent for spending or dedicating them this year Mr. Kost asked about the Capital Improvement Plan and asked if staff had any idea of how it will impact the FY27 budget. Mr. Tadlock stated not at this time as the CIP public hearing will be held on May 14, 2026. Mr. Kost asked about additional… (minutes, Apr 23)
15. Thu9Apr

    Board of Supervisors · a vote

    Approved5–0Northern Neck Regional Jail FY27 Budget$14,488,460.00

    Motion to approve the Northern Neck Regional Jail Board Budget as presented in the amount of $14,488,460.00.

    Moved by Fisher, seconded by Williams

    2 documents given to the board

    • FY27 Budget Expenditures - Board of Supervisors

    • FY27 Budget Revenue -Board of Supervisors

    Minutes, Apr 9, p. 7Open it in the meeting →

16. Thu26Mar

    Joint Finance Committee

    • In the minutes: The County shall include in its annual budget, starting in FY27, the electrical costs associated with Dominion Energy for the School Board Office located at 6958 Northumberland Highway, Heathsville, VA 22473. 6.5.The County Finance Director and County Treasurer shall meet regularly (but not less frequently than once a… (minutes, Mar 26)
17. Tue17Feb

    Economic Development Commission

    • In the minutes: FY2027 Budget i. The FY2027 EDC budget submission has been completed and submitted. ii. The MapHub expense approved by the Commission has been incorporated into the budget documentation. (minutes, Feb 17)
18. Tue20Jan

    Economic Development Commission

    • In the minutes: FY2027 Budget Submission • Budget documents reviewed, including clarification of discretionary funds and contract reporting requirements. • Determined that the $240 MapHub expense should be included as a new, previously unanticipated expense. Motion: Approve the FY2027 EDC budget as amended, including: • Inclusion of… (minutes, Jan 20)
19. Thu6Nov

    Board of Supervisors

    • In the minutes: …g, Richard F. Haynie, James W. Brann, Chip Williams, AC Fisher, Jr. Action, Information: D. FY27 Budget Discussion Mr. Tadlock explained that Dr. Pica provided the Board with a draft memo, budget timeline, and excel spreadsheet that the departments would need to complete for their budget requests this year. He stated… (minutes, Nov 6)

Meeting by meeting, newest first, in the records’ own words. Each vote names the minutes it’s written in.