CONCORD — Interim Cabarrus County Manager Kelly Sifford presented the Fiscal Year 2026-27 (FY27) Recommended Budget during the Board of Commissioners' May 18 Regular Meeting.
The $412.2 million General Fund, a 3.17% increase over FY26, is "built on efficient and effective resource utilization with a strong focus on maximizing taxpayer investments," Sifford said.
The recommendation maintains the current tax rate of 57.6 cents per $100 of assessed value. With that, owners of a $361,120 house (the median single-family assessed home value in Cabarrus) would pay $2,080.05 a year in county property tax.
Across all funds, including those supported by user fees, the FY27 budget totals $559.6 million. The budget also supports continued capital improvements and the Community Investment Fund.
How the recommended budget took shape
"County staff worked diligently and creatively to overcome the challenges presented this year," Sifford told the board. "They faced a tough budget season and responded with solutions that result in a balanced budget that meets the essential needs of the community."
Initial FY27 projections showed a deficit of $13,725,429. "This resulted from the adoption of the FY25 tax rate of 57.6 cents, which was 2.4 cents below the recommended rate at the time," Sifford said.
Throughout the FY27 planning process, staff continually re-evaluated current budget projections and the five-year financial plan. Revenue projections were refined to reflect historical collection rates and FY27 expenditure budgets were adjusted to more closely match actual historical spending patterns.
The county closed the projected deficit gap through strategic reallocations, refined revenue projections, operational efficiencies and careful review of vacant positions and expenditures. To further maintain balance, partner funding growth was limited to the amounts projected in the county's FY27 outlook.
Contributions to other funds, such as the Landfill and Arena, were reduced. Those operations would rely on existing fund balances in their enterprise and special revenue accounts to achieve a balanced budget.
Sustaining operations amid rapid growth
Cabarrus County continues to experience significant population growth and demographic change. Between 2020 and 2024, the county's population increased by 9.2%, adding nearly 21,000 residents. That figure is projected to grow an additional 10.2% by 2030.
"The community is becoming both older and more diverse," Sifford said. "These trends are placing increased demand on mandated and non-mandated county services, a pressure expected to persist into the foreseeable future."
The Recommended Budget supports essential operations and services while addressing this increased demand. The proposal includes:
• Elimination of six vacant positions to help reduce long-term personnel costs
• Continued funding for employee benefits, merit increases, cost-of-living adjustments and longevity pay
• A targeted compensation review focused on high-turnover positions where vacancies remain a persistent challenge
"Together, these measures aim to reduce turnover and mitigate the ongoing costs associated with recruitment, onboarding and training," Sifford said.
Prioritizing public safety
The FY27 Recommended Budget places a significant emphasis on public safety, including the addition of 21 new positions within the Sheriff's Office.
Of those positions, 16 detention officers are needed to support the opening of a new housing pod due to rising jail populations. Additional deputy positions are also proposed to support security needs at the Progress Place behavioral health campus.
The budget also funds the replacement of four ambulances and one EMS administrative vehicle that have reached the end of their service life. "The county follows a structured replacement schedule to ensure the fleet remains reliable and in good condition, saving significant funds over time," Sifford said.
The proposal also includes updated EMS cost recovery measures following a comprehensive review of service fees to better align with actual operational costs.
Continuing support for education, Cabarrus Health Alliance
The Recommended Budget continues substantial operational and capital support for the Cabarrus Health Alliance (CHA) and the county's three education partners: Cabarrus County Schools (CCS), Kannapolis City Schools (KCS) and Rowan-Cabarrus Community College (RCCC).
"Cabarrus continues to face increasing pressure from unfunded state and federal mandates," Sifford said. "Despite subsequent challenges, Cabarrus has remained committed to supporting local school districts through staffing, teacher supplements, school nurses, resource officers and facility needs." Sifford noted the county will make any necessary technical adjustments to the recommended budget once the state budget is finalized.
The proposed budget continues to support the school systems and CHA while allowing for measured, sustainable growth. It maintains substantial operational funding for the school systems and provides resources to address critical deferred maintenance needs. "While expansion needs are recognized, requests from CHA and the school systems, including additional positions and increases in teacher supplements, are not included in this Recommended Budget," Sifford added.
County staff is working alongside local school leaders to advance a potential General Obligation bond referendum. The bond, which would be included on the November 2026 General Election ballot, would be used for large-scale capital projects for CCS, KCS and RCCC.
Managing long-term financial challenges
"Achieving a balanced budget this year without increasing the property tax rate represents a significant accomplishment," Sifford said. "However, based on current projections, this may be the final year the county can maintain existing service levels across all areas without seeking increases in revenues."
Current five-year projections estimate potential shortfalls of:
• $9.7 million in FY28
• $19.6 million in FY29
• $30.3 million in FY30
• $41.8 million in FY31
Those projections are driven by anticipated growth in education spending, personnel costs, operating expenses and service demands. Also, potential state-level legislation may affect local tax levy options, further complicating long-term revenue planning. "Addressing these projected gaps will require thoughtful prioritization by the Board of Commissioners, along with continued collaboration with partner agencies," Sifford said.
Sifford added that long-term planning will depend on several developing factors, including clarification of future revenue options, emerging service demands and the outcome of the potential General Obligation bond referendum. "Without significant adjustments to revenues or expenditures, the current trajectory is not sustainable at the existing tax rate," she said.
Timeline and public input
The FY27 budget runs from July 1, 2026, through June 30, 2027.
The county hosted two budget-specific Government 101 public events earlier this year. Officials gathered at locations in Kannapolis and Mount Pleasant to provide an overview of the budget and process and answer questions.
Budget discussions began with county departments in November 2025. In February 2026, the board held its two-day retreat to begin its review and share priorities. A public hearing is slated for the June 1 Work Session. The vote is scheduled for the Regular Meeting on June 15.
To view the proposed FY27 budget, visit www.cabarruscounty. us / FY27RecommendedBudget.
Residents can stay updated on the FY27 budget process as well as other county programs, projects and services by visiting www.cabarr uscounty. us / CabGo and following Cabarrus County at facebook.com/ cabarruscounty and on Twitter and Instagram @CabarrusCounty.
