SPRINGFIELD, Ga. – Effingham County is proposing an 18% increase to its fiscal year 2026 budget, largely driven by infrastructure spending through sales taxes, while simultaneously rolling back its millage rate to ease the burden on taxpayers.

Effingham County Finance Director Mark Barnes presented the $9 million increase during the Board of Commissioners' first reading of the budget on June 3 — a discussion-only session with no vote taken. Despite the sharp budget growth from $51 million to $60 million, Barnes emphasized that the increase stems from planned capital investments, not operational spending, and that the general fund remains balanced with healthy reserves.

Next Steps

Key Takeaways 

Budget Growth and Capital Funding

• The proposed 2026 budget increases by approximately $9 million (18%), primarily due to transfers to capital projects funded through SPLOST (Special Purpose Local Option Sales Tax) and TSPLOST (Transportation Special Purpose Local Option Sales Tax) approved by voters.
  

• About $7 million in fund balance reserves will be used to support major projects — part of a multi-year savings strategy.
  

• Overall, $192 million is designated for capital projects, including $71 million for roads, $40 million for water treatment facilities and $17 million for parks.
  

• Key capital projects include a new wastewater treatment plant at Low Ground Road and a water treatment plant near McCall Road. Extensive road improvements include the widening of Goshen and Old Augusta roads, six roundabouts and 60 miles of road resurfacing. Ongoing park upgrades include Phase 2 of the Clarence E. Morgan Complex.
  

• Barnes noted that while the budget is larger, the increase reflects targeted, long-term investments, not expanded day-to-day operations.

General Fund and Fiscal Stability

• The general fund supports core services like the sheriff’s office, emergency medical services, courts, and elections.
  

• Even with fund balance usage, reserves remain above policy minimums — a sign of sound financial planning, Barnes said.
  

• The general fund includes $8 million in transfers to capital project accounts, plus funds for employee raises and new hires.

Millage Rate and Tax Relief

• County millage rate proposed to roll back by 3%, from 5.596 to 5.428.
  “Residents are actually paying less county taxes for their primary residence than they did five years ago,” Tim Callanan, Effingham County manager, said.
  

• The rollback ensures homestead taxable values increase by no more than 3%, stabilizing tax bills for property owners.
  

• 28% decrease in the millage rate over five years, outpacing the 14% reduction required to match assessed value growth.

Personnel and Staffing Investments

• 18.47 new full-time equivalent positions proposed for 2026.
  

• At least nine are public service employees, Including two school resource officers, six firefighters, and an additional employee for emergency management.
  

• 7% increase in the general fund personnel budget, including:
  

• 3% cost-of-living adjustment for each county employee
  

• 2% for merit-based increases
  

• Fire department to add six positions, converting a station from volunteer to full-time.

Organizational Efficiency and Department Changes

• Creation of three new departments staffed by reassigned personnel:
  

• Public Engagement Services
  

• County Engineering Services
  

• Customer Support Services

SPLOST, TSPLOST, and Community Buy-In