06/01/2026
PUBLIC HEARING
PROPOSED BUDGET FOR FISCAL YEAR 2026-27
The Lee County Board of Supervisors will hold a Public Hearing on the proposed County
Budget at 6:00 p.m. on June 18, 2026 in the General District Courtroom of the Lee County Courthouse
in Jonesville, Virginia. Any citizen of the County is welcome to attend and state their views on this
proposed budget.
This summary is prepared and published for information and fiscal planning purposes only.
Please be aware that inclusion in the Budget of any item does not constitute an obligation or
commitment on the part of the Board of Supervisors of Lee County to appropriate any funds for the
item or purpose. A Budget for the Fiscal Year commencing July 1, 2026 will be adopted by the
Lee County Board of Supervisors no later than June 30, 2026.
GENERAL COUNTY FUND
ESTIMATED EXPENDITURE
GENERAL GOVERNMENTAL ADMINISTRATION:
Legislative 248,506
General/Financial Administration 670,898
Legal Services 22,013
Auditing 120,125
Commissioner of the Revenue 405,662
Treasurer 433,330
Board of Elections 357,774
Central Garage 213,154
JUDICIAL ADMINISTRATION:
Courts 1,621,770
Commonwealth's Attorney 978,949
PUBLIC SAFETY:
Law Enforcement and Jail 6,900,877
Fire and Rescue Services 604,083
Enhanced 911 616,614
Inspections 133,141
Other Protections 288,784
HEALTH AND WELFARE 610,242
EDUCATION-MTN. EMPIRE COMM. COLLEGE 21,298
PARKS, RECREATION, AND TOURISM 99,334
LIBRARY 237,678
COMMUNITY DEVELOPMENT AND PLANNING 297,908
EXTENSION OFFICE 106,942
MAINTENANCE OF BUILDINGS 341,145
DANIEL BOONE SOIL & WATER/RC&D PROGRAM 55,269
MISCELLANEOUS AND CONTINGENCY 25,000
REIMBURSED EXPENSES 446,264
SUBTOTAL, GENERAL COUNTY FUND EXPENDITURE 15,856,760
CAPITAL PROJECTS 2,975,000
SOLID WASTE MANAGEMENT 2,233,333
TRANSFERS:
Debt Service 189,447
Local Share - School Fund 6,018,861
Local Share - Public Assistance/Children's Services Act 2,149,640
GRAND TOTAL GENERAL COUNTY FUND 29,423,041
PUBLIC SERVICES:
Estimated Social Services Expenditures-State Share 12,125,426
Estimated Headstart Expenditures - Federal 1,805,860
Estimated School Expenditures-Federal, State, & Other 46,169,483
Opioid Abatement Expenditures 22,399
Increase in Opioid Abatement Fund Balance 78,354
GRAND TOTAL ALL FUND EXPENDITURES 89,624,563
GENERAL COUNTY FUND
SOURCE OF REVENUE
REAL PROPERTY TAX:
Current Real Estate Taxes 8,878,893
Delinquent Real Estate Taxes 230,000
Land Redemption 100,000
Mineral Under Development 6,500
PUBLIC SERVICE CORPORATION 583,000
PERSONAL PROPERTY TAX:
Current Taxes 2,850,000
Delinquent Taxes 160,000
PPTRA Reimbursement 798,656
MOBILE HOME TAX:
Current Taxes 119,000
Delinquent Taxes 6,500
MACHINERY AND TOOLS 302,000
MERCHANTS CAPITAL 84,500
BUSINESS PROPERTY 284,000
COMPUTER EQUIPMENT 3,500
PENALTY AND INTEREST 292,000
SALES TAX 2,062,498
UTILITY TAX 437,000
STATE TELECOMMUNICATIONS TAX 270,000
BANK FRANCHISE 32,000
MOTOR VEHICLE TAX 690,000
TAX ON WILLS 3,000
TRANSIENT OCCUPANCY TAX 15,000
MEALS TAX 280,000
OIL AND GAS SEVERANCE TAX 3,500
ANIMAL LICENSES 800
TRANSFER FEES 900
BUILDING PERMITS 40,000
RENT-BUILDINGS 85,078
INTEREST AND EARNINGS 630,000
COMMONWEALTH'S ATTORNEY FEES 40,500
SHERIFF'S FEES 3,000
COURTHOUSE MAINTENANCE FEES 3,000
COURTHOUSE SECURITY FEES 33,000
SALE OF MAPS, SURVEYS 200
ZONING FEES 5,500
CONTRACTOR'S LICENSE FEES 15,000
MISCELLANEOUS REVENUES 162,500
PAYMENT IN LIEU OF TAXES 231,500
MOBILE HOMES TITLING 110,000
ROLLING STOCK 118,000
COMMONWEALTH'S ATTORNEY EXP. 728,151
SHERIFF EXP. 2,103,304
VICTIM/WITNESS ADVOCATE GRANT 114,155
DOMESTIC VIOLENCE GRANT 50,000
SCHOOL RESOURCE OFFICER GRANT 43,526
OTHER SHERIFF GRANTS & REIMBURSEMENTS 74,030
REGISTRAR EXP. 79,540
COMMISSIONER OF REVENUE EXP. 196,368
TREASURER EXP. 179,393
ELECTORAL BOARD 5,560
CLERK EXPENSES 546,476
EMERGENCY SERVICES 225,000
CLERK'S FEES 110,500
RENTAL TAX 6,500
TIPPING FEES 230,000
REFUNDS 120,471
REIMBURSEMENTS 581,264
MISCELLANEOUS GRANTS 26,500
REGIONAL IMPROVEMENT COMMISSION 1,100,000
TOTAL GENERAL FUND REVENUE 26,491,263
PUBLIC ASSISTANCE-SOCIAL SERVICES 12,125,426
SCHOOL FUND REVENUES (FEDERAL,STATE,OTHER) 46,169,483
HEADSTART 1,805,860
CAPITAL PROJECT GRANTS 2,919,500
OPIOID ABATEMENT FUNDS 100,753
TRANSFER FROM RESERVE BALANCE 12,278
GRAND TOTAL ALL REVENUES 89,624,563
Tax Levies for Current Fiscal Year:
Real Property $.69 per $100 of assessed value
Personal Property $1.95 per $100 of assessed value
Proposed Tax Levies for 2026-27 Fiscal Year:
Real Property $.69 per $100 of assessed value
Personal Property $1.95 per $100 of assessed value