BUDGET MEETING MINUTES
6 MARCH 2026
Chair Commissioner Evan Baddour opened the meeting asking Commissioner Roger Reedy to offer a prayer and lead the pledge. The Chair asked for a motion on the 6 February 2026 minutes with Commissioner Terry Jones moving the minutes be approved and Commissioner Matthew Hopkins providing the second. A correction to the raise for Lois Aymett was made changing $90K for recording services exceeding one hour per committee meeting to $90. For same minutes, Commissioner Gayle Jones questioned whether a motion made during discussion of placing the proposed wheel tax on a ballot was correct. (per the Chair later approved in full commission) The Chair said the committee would come back to this potential correction when the specific wording was available to Commissioner Jones.
The Chair then asked Financial Manager (FM) Beth Sumners-Moore to address budget amendments for the Highway Department and the County General Fund 101 (handout provided). The FM noted the Highway amendment had been unanimously approved by the Highway Committee. She noted also that there was no new funding, with the exception of the insurance recovery line for bridges, rather a moving between line items to address more urgent needs. Motion to approve the highway amendments was made by Commissioner Terry Jones, seconded by the Chair, and was approved unanimously. The FM then addressed the County General Fund amendments which included Sheriff SRO-Reallocation, an EMA-HSGP grant for training equipment, and pauper burials. The FM discussed the state’s funding for SROs to ensure each TN county had sufficient SROs. She noted Giles County already had SROs in place, the funding came in mid-year, and must be expensed by 30 June 2026, and a portion of those funds will now be used to buy law enforcement equipment and vehicle(s). Commissioner Shelly Goolsby asked Sheriff Joe Purvis how many SROs the county has, with his answering 14. The FM discussed the pauper burials and said based on this year’s cost next year’s budget will need to be increased. The County Executive (CE) Graham Stowe mentioned the cost is addressed upon individual receipt; some burials and cost go to resident’s home county; and the cost to the county is below market price. The Chair asked about cremation ashes, with the FM saying generally one location is set aside in Memorial Gardens. Commissioner Terry Jones asked about the possibility to donate the body to science with the CE saying he would talk to the right person (possibly UT). Motion to approve the County General Fund amendments as shown on the handout was made by Commissioner Matthew Hopkins, seconded by Commissioner Shelly Goolsby, and was approved unanimously.
Library grant (County’s $5k proposed contribution) The Chair discussed the recent grant to expand the County’s library, but said that grant did not cover an elevator. This proposed grant would be for a $100K elevator requiring a $10K match, split between Pulaski and the county, per the Chair. Motion was made to approve $5K from the county by the Chair and seconded by Commissioner Shelly Goolsby who then spoke to the advantages of having the library within the county. She gave statistics on numbers of people served, e.g., 7700 from July – September and the various programs available. Commissioner Terry Jones said he considered the $5K an investment and Commissioner Ricky Carpenter commented on the “amazing” services offered. Role call vote resulted in approval of 5-2 with Commissioners Matthew Hopkins and Commissioner Matt Rubelsky voting no. Commissioner David Wamble asked about source of funds with the FM saying from Fund Balance.
Unfinished business – none. New business – a handout was provided showing a proposed resolution rescinding establishing a referendum on a wheel tax. The original proposed resolution was presented as having no additional cost to the county due to being added to the ballot for the May primary. However, due to no candidates pursuing election in two districts in that primary the wheel tax referendum would not be county wide. For another totally separate election to be held, per the Chair, would cost the county around $45K, so he is proposing rescinding the original resolution, the effect being not to proceed with the wheel tax referendum at this time. Commissioner Matthew Hopkins said he thought it silly to not spend $2750 (cost to pay for advertising and poll workers for those districts) and which would be a vital piece of information when budgeting for next fiscal year. Commissioner Matt Rubelsky commented that this potential new revenue (wheel tax) should have been done about 3 ½ years ago for increased revenue for recurring expenses and the county can’t do anything now until find where dollars coming from. He noted as previous budget chair he had sponsored a proposal to clear the way to pay future bills, and if commissioners voted against that property tax, they should have told where department budgets could be cut. Due to potential shortfall in revenue vs expenses, Commissioner Rubelsky mentioned several potential cuts which might have to be made such as the animal shelter, senior center, with the Chair also mentioning road repairs. A motion was made to approve rescinding the resolution by the Chair and Commissioner Terry Jones. Commissioner Roger Reedy discussed the advantages of wheel tax vs property tax, in that everybody 18 or older generally have a vehicle, however he didn’t think the original resolution would have been approved by the public. He said he sees two choices that is if we do a tax increase, be mad, or thankful that you have had lower taxes for many years. Further he said if we don’t invest now we will be behind forever and that he will be bringing back the original resolution. After some discussion about timing of the resolution for election purposes, and some additional costs such as the Sheriff’s camera equipment needing future replacement being noted, Commissioner David Wamble said he was for using the $2K to let the tax payer decide. Commissioner David Adams noted some CTAS information where they state there will be as much as a 40% changeover in new commissioners (which means a learning curve in effect). The CE said it is the commissioners’ job to find cuts but the shortfall of $1.8M will not be covered in total by cuts. He noted that the election office has to have by 21 March and it’s nice to have the public vote but that the committee members are the experts on preparing a balanced budget for the county; you should make the decision and communicate to the public; it’s just math, he said, not political. Commissioner Matthew Hopkins discussed the Sheriff’s cameras obsolescence, noting they are warranted for five years, and not all will become obsolescent at the same time. After the above discussion he called for the question (take the vote) but did not receive a second. Commissioner Matt Rubeslky was considering another motion to forget rescinding, take to full commission but that received no second. Commissioner Erin Curry said she was not in favor of rescinding. The Chair suggested any future resolutions be prepared by the county attorney, noting in one place a “B” was shown on the original resolution when should have been a “C” with others saying CTAS has said a technicality such as that doesn’t make the resolution invalid. Questions on presenting two resolutions to the full commission arose, i.e., rescinding (and if approved) presenting again the original resolution with the CE saying that can be done. The public questioned spending almost all funding on courthouse with the Chair explaining the fund balance, its growth, and its use in bond payments. Commissioner Matt Rubelsky said that for years the county has pulled from the “savings account” for recurring costs and haven’t added any more infrastructure. Road Superintendent Gene Barnickle also commented on how all material costs have increased significantly, e.g., gravel price has gone from $9 a ton to $31.50 now and in this year’s budget the budget line for equipment was decimated and now there is no flexibility for equipment. Comment was made that the state is considering limiting property tax increases to no more than 2% a year. Roll call taken with motion being approved 4 – 3 with commissioners Matthew Hopkins, James Lathrop, and Shelly Goolsby voting no.
Next the CE provided a handout summarizing how the county closed the FY 2025-26 budget gap and provided context for the FY 2026-27 budget cycle. It was noted on the handout that last year’s gap was not structurally closed – it was bridged through a combination of a property tax increase, fund reallocation, deferred maintenance, and a draw on reserves. Some highlights of that document were fund adjustments of $1,221,786; highway fund adjustment $450,000; a combined adjustment summary of the above plus increasing the property tax collection rate assumption from 97.5% to 98.5% for a total of $1,861,300; and the current reserve position of unobligated across restricted $3,500,000. The CE described the county’s website available to the public for budget information. The FM gave additional information to the handout provided, e.g., there is $9.3M in the fund balance with $7.9M unassigned; the fund balance had been 55% and is now down to 32%. She encouraged all commissioners if have questions to come to her office and also encouraged them to make sure they have the latest budgetary information. Discussion continued on significant reduction in fund balance from several years ago; now have policy of operating budget vs fund balance percentage; timing of wheel tax referendum both in voting, or for public to bring a referendum; can do both a rescinding resolution (which would conceivably not be approved) and then bring back the original resolution in same day meeting; Commissioners Roger Reedy and Matt Rubelsky offered to sponsor the new resolution; noted that in February of 2025 the Budget Committee voted to send a wheel tax resolution to full commission, but per the Chair didn’t due to public outrage; how to keep from raising wheel tax, with the Chair commenting would have to follow same process to be changed noting the difficulty in doing so. Vote was taken on yes to send previous resolution to the full commission with caveat that the rescinding resolution is first to be approved with commissioners David Adams, Terry Jones, Shelly Goolsby and Evan Baddour voting no which failed 3-4. However, it was noted that can still be brought to the full commission. The FM noted that autopsy cost was increasing and may be over budget for this fiscal year. Commissioner Gayle Jones referred back to the previous minutes stating that the motion on the wheel tax was not complete, since didn’t have the whereas statement included and stating without such a tax would have to be done by increased property tax. Commissioner Caleb Savage commented that the potential change mentioned should also include what you want fixed. School Director clarified some of the earlier discussion on teachers raises noting that is not an unfunded mandate but will be included in the state budget. Commissioner Matt Rubeslky asked if we don’t do a wheel tax, what is the solution (to the potential budget shortfall). Commissioner Shelly Goolsby said she would like to see what the people want, with Commissioner Joyce Woodard referring to previous statements on wheel tax vs an increased property tax as threatening to the people. Commissioner Judy Pruett noted some of the services which might be deleted or impaired if new funding resources are not identified.
Motion to adjourn made by Commissioner Matthew Hopkins, seconded by Commissioner James Lathrop, and was approved unanimously. Commissioner Tracy Wilburn asked Trustee Risner about person property tax, e.g. individual companies and do those coincide with property tax with Trustee saying they do.
The Chair asked if there were any comments based on Commissioner Gayle Jones’ discussion and there being none, the meeting did adjourn.
ATTENDEES: Chair Commissioner Evan Baddour, Commissioners James Lathrop, Terry Jones, David Adams, Matthew Hopkins, Matt Rubelsky, Shelly Goolsby Other Commissioners in attendance Erin Curry Wamble, Judy Pruett, Tracy Wilburn, Gayle Jones, Ricky Carpenter, Roger Reedy, Rose Brown, Carman Brown, Joyce Woodard, Annelle Guthrie Others in attendance County Executive Graham Stowe, School Director Vickie Beard, School Board Chair Knox Vanderpool, Financial Manager Beth Moore-Sumners, Shana Woodard, Road Superintendent Gene Barnickle, Trustee Tony Risner, Emergency Management Josh Young Members of the public