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2026-04-08 Packet CHESTERFIELD COUNTY CHESTERFIELD, VIRGINIA 23832 AGENDA April 8, 2026 BOARD OF SUPERVISORS MARK S. MILLER, Ph.D., CHAIR MIDLOTHIAN DISTRICT KEVIN P. CARROLL, VICE CHAIR MATOACA DISTRICT JIM A. INGLE BERMUDA DISTRICT JESSICA L. SCHNEIDER CLOVER HILL DISTRICT LeQUAN M. HYLTON, Ph.D. DALE DISTRICT JOSEPH P. CASEY, Ph.D. COUNTY ADMINISTRATOR 6 p.m. Evening Session - Public Meeting Room, 10001 Iron Bridge Road 1. Certification of 15-Day Closed Session Pursuant to Sections 2.2-3711(A)(1) and 2.2-3712(B), Code of Virginia, 1950, as Amended, Solely for the Purpose of Interviewing Candidates for the Position of County Administrator 2. Invocation by the Honorable LeQuan M. Hylton, Dale District Supervisor 3. Pledge of Allegiance Led by Matt Harris, Deputy County Administrator 4. Approval of Minutes 5. Requests to Postpone Agenda Items and Additions, Deletions or Changes in the Order of Presentation 6. Fifteen-Minute Citizen Comment Period on Unscheduled Matters 7. New Business A. Adoption of an Ordinance Establishing the Annual Tax Levy on Various Classes of Real Estate and Personal Property B. Adoption of Ordinance Amendments Relating to the Department of Utilities’ Fee Changes C. Adoption of the FY2027 Budget, FY2027-2031 Capital Improvement Plan (CIP), FY2027 Appropriations Resolution, and the FY2027 Community Development Block Grant and the HOME Investment Partnership Annual Plan 8. Fifteen-Minute Citizen Comment Period on Unscheduled Matters 9. Adjournment A. Adjournment, Convening of Closed Session, and Notice of Next Scheduled Meeting of the Board of Supervisors Page 1 of 40 CHESTERFIELD COUNTY BOARD OF SUPERVISORS AGENDA Meeting Date: April 8, 2026 Item Number: 7.A. Subject: Adoption of an Ordinance Establishing the Annual Tax Levy on Various Classes of Real Estate and Personal Property Board Action Requested: Adopt a tax rate ordinance establishing tax rates for calendar year 2026. Summary of Information: The Board held a public hearing on March 25, 2026, concerning the attached ordinance regarding annual tax rates. Tax rates on existing classes of property for calendar year 2026 were advertised as follows: $0.89 for real estate; $0.89 for tangible personal property and real estate for public service corporations; $3.25 for personal property; $1.00 for machinery and tools personal property; $0.50 for aircraft personal property; $0.89 for personal property for volunteer firefighters, rescue squads, and auxiliary members; $0.01 for wild and exotic animals personal property; $3.24 for vehicles using clean and special fuels; $0.01 for specially equipped motor vehicles for the physically handicapped; $0.89 for vehicle trailers and semi-trailers with a gross weight for 10,000 pounds or more; and $0.24 for computer equipment and peripherals used in data centers. Attachments: 1. Ordinance to Establish the Annual Tax Levy on Various Classes - 2026 Preparer: Gerard Durkin, Director of Budget and Management Approved By: Page 2 of 40 140409.1 AN ORDINANCE TO ESTABLISH THE ANNUAL TAX LEVY ON VARIOUS CLASSES OF PROPERTY FOR THE COUNTY OF CHESTERFIELD BE IT ORDAINED by the Board of Supervisors of Chesterfield County: (1) That for the year beginning on the first day of January, 2026, and ending on the thirty-first day of December, 2026, the taxes on property in all the Magisterial Districts of the County of Chesterfield shall be as follows: Sec. 1. Real Property and Mobile Homes. (a) Except as provided in Sec. 1 (b), on tracts of land, lots or improvements thereon and on mobile homes the tax shall be $0.89 on every $100 of assessed value thereof. (b) On tracts of land, lots or improvements thereon and on mobile homes in the Powhite Parkway-Charter Colony Parkway Interchange Service District the tax shall be the tax provided in Sec. 1 (a) plus $0.05 on every $100 of assessed value thereof. Sec. 2. Personal Property. (a) On automobiles, trailers, boats, boat trailers, other motor vehicles and on all tangible personal property used or held in connection with any mining, manufacturing or other business, trade, occupation or profession, including furnishings, furniture and appliances in rental units, the tax shall be $3.353.25 on every $100 of the assessed value thereof. (b) On aircraft as defined by Section 58.1-3503 and -3506 of the Code of Virginia, 1950, as amended, the tax shall be $0.50 on every $100 of the assessed value thereof. (c) On motor vehicles owned or leased by members of volunteer rescue squads, volunteer fire departments, volunteer police chaplains and by auxiliary police officers as provided in Section 9-57, Code of the County of Chesterfield, 1997, as amended, the tax shall be $0.89 on every $100 of the assessed value thereof. (d) On wild or exotic animals as defined by Section 58.1-3506 of the Code of Virginia, 1950, as amended, the tax shall be $0.01 on every $100 of the assessed value thereof. (e) On motor vehicles which use clean special fuels as defined in Section 46.2-749.3 of the Code of Virginia, 1950, as amended, the tax shall be $3.24 on every $100 of the assessed value thereof. (f) On motor vehicles, trailers, and semitrailers with a gross vehicle weight of 10,000 pounds or more used to transport property for hire by a motor carrier engaged in interstate commerce, the tax shall be $0.89 on every $100 of the assessed value thereof. Page 3 of 40 140409.1 (g) On motor vehicles which are specially equipped to provide transportation for physically handicapped individuals, the tax shall be $0.01 on every $100 of the assessed value thereof. (h) On computer equipment and peripherals used in a data center as defined by Section 58.1-3506(A)(43) of the Code of Virginia, 1950, as amended, the tax shall be $0.24 on every $100 of assessed value thereof. Sec. 3. Public Service Corporation Property. (a) On that portion of real estate and tangible personal property of public service corporations which has been equalized as provided in Section 58.1-2604 of the Code of Virginia, 1950, as amended, the tax shall be $0.89 on every $100 of the assessed value thereof determined by the State Corporation Commission. (b) The foregoing subsections to the contrary notwithstanding, on automobiles and trucks belonging to such public service corporations the tax shall be $3.353.25 on every $100 of assessed value thereof. Sec. 4. Machinery and Tools. On machinery and tools used in a manufacturing or mining business the tax shall be $1.00 on every $100 assessed value thereof. Page 4 of 40 CHESTERFIELD COUNTY BOARD OF SUPERVISORS AGENDA Meeting Date: April 8, 2026 Item Number: 7.B. Subject: Adoption of Ordinance Amendments Relating to the Department of Utilities’ Fee Changes Board Action Requested: Adopt the attached ordinance amending Sections 18-22 & 18-27 of the County Code relating to the Department of Utilities’ fee changes. Summary of Information: The Board of Supervisors held a public hearing on March 25, 2026, concerning the proposed changes to Utilities fees. The Department of Utilities' analysis of the FY2027 budget, capital replacement and maintenance projects, and projections over the next ten years indicate current revenues, without fee increases, will not be sufficient to cover operating and capital expenses. As an enterprise fund fully supported by payments from users, fee increases are necessary to offset costs of capital projects for rehabilitation of pump stations, new and replacement water tanks, new water and wastewater lines, investments in older neighborhoods to replace water and wastewater lines, the county’s contractual share of Richmond water plant projects, as well as maintaining the integrity of the county’s water and wastewater facilities. The additional revenues are required to meet projected longer-term operating and capital costs. This rate setting approach supports a financial plan to manage current and projected capital expenses and is prudent financial management necessary to maintain the triple AAA bond rating. The proposed changes in utility rates are displayed below. Fee Rate Customer cost charges $6.06/month Water commodity cost charge $2.85/CCF Water capacity cost charge $9.04/ERU/month Wastewater commodity cost charge $3.04/CCF Wastewater capacity cost charge $14.51/ERU/month A net total increase of $7.8 million in revenues is anticipated from the change in the unit rate of the commodity charges, capacity charges, and the customer charge ($5.5 million in commodity charges, $600,000 in the customer charge and $1.7 million in capacity charges). A typical residential combined water and wastewater bill will increase $2.94 per month, from $67.89 to $70.83, or 4.3%, based on consumption of 7 CCFs (one CCF is 100 cubic feet or 748 gallons of water). Utility Connection Fees - The proposed increase in the water capital cost recovery charge, or connection fee, Page 5 of 40 is $316 or 5.0%. The proposed water capital cost recovery charge is $6,642. The proposed increase in the wastewater capital cost recovery charge, or connection fee, is $284 or 5.0%. The proposed wastewater capital cost recovery charge is $5,954. Meter Charges -The meter charge for a residential five-eighth inch meter will increase by $10 or 4.2% from $240 to $250, due to increasing meter costs. The meter charge for larger meters will also increase. Service Line Fees - The proposed service line charge for a five-eighth inch meter will not increase, however, the service line charge for larger service line sizes will increase; one-inch service line charge will increase $10 or 0.24% from $4,100 to $4,110, a 1.5-inch service line charge will increase $300 or 5.7% from $5,300 to $5,600, and a 2-inch service line charge will increase by $300 or 4.9% from $6,100 to $6,400. Strong Waste Surcharges Rates - The proposed increase for Biological Oxygen Demand (BOD) is $0.03 or 11% from $0.28 to $0.31 per pound. The proposed increase for Total Suspended Solids (TSS) is $0.03 or 11% from $0.26 to $0.29 per pound. These increases are due to operational costs. Portable Meter Deposit - The portable meter deposit fee will increase $50 or 2.8% from $1,800 to $1,850 due to increasing meter replacement costs. Companion Meter - The companion meter charge will increase by $10 or 1.1% from $930 to $940 due to increasing meter costs. The proposed ordinance is attached. Attachments: 1. Ordinance - Sec._18_22 and Sec._18_27 Preparer: Gerard Durkin, Director of Budget and Management Matt Rembold, Director, Utilities Approved By: Page 6 of 40 Created: 2026-01-08 08:17:54 [EST] (Supp. No. 78) Page 1 of 6 Sec. 18-22. Connection fees. (a) The water connection fee shall be the capital cost recovery charge plus the meter installation charge based on the size of the water meter that the director installs. The wastewater connection fee shall be the capital cost recovery charge for the size of the water meter that serves the property, or, if the property does not receive water service, the size of the water meter that would serve the property if it received water service. The service(s) furnished through these facilities shall not extend to another property/parcel nor will the service be transferable to another property/parcel. (b) The capital cost recovery charge shall be: Capital Cost Recovery Charge Customer Class Meter Size (inches) Number of ERUs per Unit Water Wastewater (i) For a dwelling, single-family, including townhouses, manufactured homes that are not located in a manufactured home park, and individually metered multifamily dwelling units ⅝ 1.00 $6,326.00 6,642.00 $5,670.00 5,954.00 (ii) For a dwelling, two-family (per unit) ⅝ 1.00 6,326.00 6,642.00 5,670.00 5,954.00 (iii) For manufactured homes that are located in a manufactured home park and for master metered multiple-family dwellings other than multiple-family dwellings used exclusively as housing for colleges and/or universities (per unit) Any 0.85 5,377.00 5,646.00 4,820.00 5,061.00 (iv) Other multi-unit developments Any 1.00 6,326.00 6,642.00 5,670.00 5,954.00 (v) For all other customer classes Meter Type Positive Displacement ⅝ 1.00 6,326.00 6,642.00 5,670.00 5,954.00 Positive Displacement 1 2.50 15,815.00 16,605.00 14,175.00 14,885.00 Positive Displacement 1½ 5.00 31,630.00 33,210.00 28,350.00 29,770.00 Positive Displacement 2 8.00 50,608.00 53,136.00 45,360.00 47,632.00 Compound Class II 3 17.50 110,705.00 116,235.00 99,225.00 104,195.00 Fire Meter-Compound 3 17.50 110,705.00 116,235.00 99,225.00 104,195.00 Turbine Class II 3 21.75 137,591.00 144,464.00 123,323.00 129,500.00 Compound Class II 4 30.00 189,780.00 199,260.00 170,100.00 178,620.00 Page 7 of 40 Created: 2026-01-08 08:17:54 [EST] (Supp. No. 78) Page 2 of 6 Fire Meter-Compound 4 35.00 221,410.00 232,470.00 198,450.00 208,390.00 Turbine Class II 4 37.50 237,225.00 249,075.00 212,625.00 223,275.00 Compound Class II 6 67.50 427,005.00 448,335.00 382,725.00 401,895.00 Fire Meter-Compound 6 80.00 506,080.00 531,360.00 453,600.00 476,320.00 Turbine Class II 6 80.00 506,080.00 531,360.00 453,600.00 476,320.00 Compound Class II 8 80.00 506,080.00 531,360.00 453,600.00 476,320.00 Fire Meter-Compound 8 140.00 885,640.00 929,880.00 793,800.00 833,560.00 Turbine Class II 8 140.00 885,640.00 929,880.00 793,800.00 833,560.00 Fire Meter-Compound 10 220.00 1,391,720.00 1,461,240.00 1,247,400.00 1,309,880.00 Turbine Class II 10 210.00 1,328,460.00 1,394,820.00 1,190,700.00 1,250,340.00 Turbine Class II 12 265.00 1,676,390.00 1,760,130.00 1,502,550.00 1,577,810.00 The capital cost recovery charge for meters not listed above will be based on the Maximum Flow Rate in the AWWA Manual M22 edition 4, times the capital cost recovery charge per ERU. (vi) The capital cost recovery charge (per unit) for a single-family or two-family dwelling that is served by a meter that is larger than five-eighths (⅝) inch shall be the same capital cost recovery charge in subsection (b) (v). (c) The meter and water service line installation charge shall be: (1) For installing water service lines: Inches Charge ⅝ $3,900.00 1 4,100.00 4,110.00 1½ 5,300.00 5,600.00 2 6,100.00 6,400.00 (2) For installing meters: Inches Charge ⅝ $240.00 250.00 1 300.00 310.00 1½ 600.00 610.00 2 800.00 810.00 (3) For installing residential outside use meters using existing service lines: $930.00 940.00. Page 8 of 40 Created: 2026-01-08 08:17:54 [EST] (Supp. No. 78) Page 3 of 6 (4) The meter and water service line installation charge for meters that are larger than two inches shall be the actual cost that the county incurred to install the meter plus 25 percent. (d) The consumer shall construct, at his expense, the wastewater lateral to serve the property. (e) Residential property owners who apply for a utility connection may pay the connection fee in 36 monthly installments. Interest at a rate of two percent above the prime rate that is published in the Wall Street Journal on the day that the residential consumer executes the installment contract shall be added to all connection fees that are paid in installments. The residential consumer shall also pay an installment contract loan handling fee of three percent and a lien recording fee that is equal to the lien recording fee that is charged by the clerk of the circuit court of Chesterfield County at the time that the residential consumer applies to connect to the utility system. (f) No capital cost recovery charge shall be charged for a meter that is five-eighths of an inch in size or smaller which serves any business that is located in an enterprise zone or subzone designated by the Commonwealth of Virginia or technology zone designated by the county if the business is connecting to the county utility system for the first time. This exemption shall continue for the life of the enterprise zone or subzone or technology zone. (g) When the board of supervisors approves a utility extension that is funded in whole or in part by the Federal Community Development Block Grant Program, the board of supervisors may eliminate connection fees for property on which an existing residence is located and which is served by the extension for customers who apply for service within 30 days after the extension is completed. (h) Except as otherwise provided herein, the capital cost recovery charge shall be the charge that is in effect on the date that the customer applies for service. When the board of supervisors approves funding for a utility extension to a developed area, the capital cost recovery charge for customers who apply for service within 30 days after the extension is completed shall be the capital cost recovery charge that was in effect when the board approved the extension. Further, if a consumer requests to change the existing meter type or meter size to a meter type or size that has higher ERUs per unit than the existing meter type or size, as listed in subsection (b), the consumer will be charged an additional capital cost recovery charge reflecting the difference between the ERUs per unit paid for the existing meter and the ERUs per unit payable for the new meter, times the capital cost recovery charges for 1.00 ERU in subsection (b)(i). This charge must be paid before the new meter is installed. (i) A consumer who has paid a connection fee shall pay the monthly service charge and ancillary charges irrespective of whether the consumer is actually receiving utility service. (Code 1978, §§ 20-34, 20-44, 20-68; Ord. of 7-23-97, § 1; Ord. of 4-12-00, § 1; Ord. of 4-4-01, § 1; Ord. of 4-10-02, § 1; Ord. of 4-9-03, § 1; Ord. of 2-11-04, § 1; Ord. of 3-10-04, § 1; Ord. of 4-13-05(1), § 1; Ord. of 4-12-06(2); Ord. of 9-27-06(2); Ord. of 4-25-07, § 1; Ord. of 4-9-08(2), § 1; Ord. of 4-15-09(2); Ord. of 4-14-10(5), § (1); Ord. of 4-13- 11(3), § (1); Ord. of 3-28-12, § (1); Ord. of 11-13-13(1), § 1; Ord. of 4-9-14(1), § 1; Ord. of 4-15-15(1), § 1; Ord. of 4- 13-16(3), § 1; Ord. of 8-24-16(2), § 1; Ord. of 4-11-18(1), § 1; Ord. of 4-22-20(1), § 1; Ord. of 4-7-21(2), § 1; Ord of. 4-6-22(2), § 1; Ord. of 4-10-24(1), § 1; Ord. of 3-12-25(3) , § 1) Sec. 18-27. Utility charges. Effective with bills issued on and after July 1, 202526, the consumer shall pay charges for utility service in accordance with the following schedules: (a) Monthly service charges. The monthly service charge shall be: Page 9 of 40 Created: 2026-01-08 08:17:54 [EST] (Supp. No. 78) Page 4 of 6 (1) Customer cost charge. A customer cost charge of $5.77 6.06for each customer, including customers who have both water and wastewater accounts and customers who have only a water account or only a wastewater account. (2) Commodity cost charge. (i) Water: $2.71 2.85 per 100 cubic feet (Ccf). (ii) Wastewater: $2.87 3.04 per 100 cubic feet (Ccf). (3) Capacity cost charge. Monthly Capacity Charge Customer Class Meter Size (inches) Number of ERUs per Unit Water Wastewater (i) Dwelling, single-family, including townhouses and manufactured homes that are not located in a manufactured home park ⅝ 1.00 $8.77 9.04 $14.29 14.51 (ii) Dwelling, two-family (per unit) ⅝ 1.00 8.77 9.04 14.29 14.51 (iii) Manufactured homes that are located in a manufactured home park and multiple-family dwellings other than multiple- family dwellings used exclusively as housing for colleges or universities (per unit) Any 0.85 7.45 7.68 12.15 12.33 (iv) All other customer classes Meter Type Positive Displacement ⅝ 1.00 8.77 9.04 14.29 14.51 Positive Displacement 1 2.50 21.93 22.60 35.73 36.28 Positive Displacement 1½ 5.00 43.85 45.20 71.45 72.55 Positive Displacement 2 8.00 70.16 72.32 114.32 116.08 Compound Class II 3 17.50 153.48 158.20 250.08 253.93 Fire Meter-Compound 3 17.50 153.48 158.20 250.08 253.93 Turbine Class II 3 21.75 190.75 196.62 310.81 315.59 Compound Class II 4 30.00 263.10 271.20 428.70 435.30 Fire Meter-Compound 4 30.00 35.00 306.95 316.40 500.15 507.85 Turbine Class II 4 37.50 328.88 339.00 535.88 544.13 Compound Class II 6 67.50 591.98 610.20 964.58 979.43 Fire Meter-Compound 6 80.00 701.60 723.20 1,143.20 1,160.80 Turbine Class II 6 80.00 701.60 723.20 1,143.20 1,160.80 Compound Class II 8 80.00 701.60 723.20 1,143.20 1,160.80 Fire Meter-Compound 8 140.00 1,227.80 1,265.60 2,000.60 2,031.40 Page 10 of 40 Created: 2026-01-08 08:17:54 [EST] (Supp. No. 78) Page 5 of 6 Turbine Class II 8 140.00 1,227.80 1,265.60 2,000.60 2,031.40 Fire Meter-Compound 10 220.00 1,929.40 1,988.80 3,143.80 3,192.20 Turbine Class II 10 210.00 1,841.70 1,898.40 3,000.90 3,047.10 Turbine Class II 12 265.00 2,324.05 2,395.60 3,786.85 3,845.15 The capacity cost charge for meters not listed above will be based on the Maximum Flow Rate in the AWWA Manual M22 edition 4, times the water and wastewater monthly capacity cost charges per ERU. (v) The capacity cost charge (per unit) for a single-family or two-family dwelling that is served by a meter that is larger than five-eighths inch shall be the capacity cost charge in subsection (a)(3)(iv). (b) Ancillary charges. Type Charge (1) Portable water meter deposit $1,800.00 1,850.00 (2) Bacteriological test for new construction, per test 35.00 (3) Meter testing charges: (i) ⅝-inch 30.00 (ii) 1-inch 30.00 (iii) 1½-inch 40.00 (iv) 2-inch 40.00 (v) Meters that are larger than two inches will be charged the actual cost of the test (4) Temporary voluntary meter disconnection fee Customer cost charge plus capacity costs charge for each billing period of disconnection, plus service reconnection fee (5) Strong waste surcharge BOD Surcharge Rate (RBOD) = $0.28 .31 per pound TSS Surcharge Rate (RTSS) = $0.26 .29 per pound Tier 1 TN Surcharge Rate (R1TN) = $1.49 per pound Tier 2 TN Surcharge Rate (R2TN) = $1.49 per pound Tier 1 TP Surcharge Rate (R1TP) = $4.59 per pound Tier 2 TP Surcharge Rate (R2TP) = $4.59 per pound (6) Septage dumping charge $5.00 per 100 gallons (7) Meter repair fee Actual cost to repair the meter with a minimum charge per occurrence of $200.00, but not to exceed the meter installation charge listed in Sec. 18-22. Connection fees. (c) The water volume for residential consumers who are connected to the wastewater system but not to the water system shall be 0.234 hundred cubic feet per day. Non-residential consumers who are connected to the wastewater system but not to the water system shall install a private meter approved by the director. The volume shall be based on the private meter reading. Page 11 of 40 Created: 2026-01-08 08:17:54 [EST] (Supp. No. 78) Page 6 of 6 (d) Where service has been established through the payment of a connection fee, consumers shall pay the monthly service charge and ancillary charges, irrespective of whether the consumer is actually receiving utility service. (e) Industrial users shall pay a surcharge for the cost of treating excessive strength waste or pollutants in accordance with article IV. (f) When a water meter is tested at the consumer's request and the test establishes that the meter is inaccurate according to industry standards (AWWA C700a-91, section 3.8, Registration Accuracy) the consumer shall not be assessed the meter testing charge. (Code 1978, §§ 20-37, 20-69; Ord. of 4-10-96, § 1; Ord. of 4-9-97, § 1; Ord. of 4-8-98, § 1; Ord. of 4-9-03, § 1; Ord. of 2-11-04, § 2; Ord. of 4-13-05(1), § 2; Ord. of 4-12-06(2); Ord. of 4-25-07, § 1; Ord. of 4-9-08(2), § 1; Ord. of 4-15- 09(2), § 1; Ord. of 4-29-09(1), § 1; Ord. of 4-14-10(5), § (1); Ord. of 4-13-11(3), § (1); Ord. of 3-28-12, § (1); Ord. of 4-10-13(2); Ord. of 4-9-14(1), § 1; Ord. of 4-15-15(1), § 1; Ord. of 4-13-16(3), § 1; Ord. of 8-24-16(2), § 1; Ord. of 4- 26-17(1); Ord. of 4-11-18(1), § 1; Ord. of 4-10-19(1), § 1; Ord. of 4-22-20(1), § 1; Ord. of 4-7-21(2), § 1; Ord. of 4-6- 22(2) § 1; Ord. of 04-05-23 (2), § 1; Ord. of 4-10-24(1), § 1; Ord. of 3-12-25(2), § 1; Ord. of 3-12-25(3) , § 1) Page 12 of 40 CHESTERFIELD COUNTY BOARD OF SUPERVISORS AGENDA Meeting Date: April 8, 2026 Item Number: 7.C. Subject: Adoption of the FY2027 Budget, FY2027-2031 Capital Improvement Plan (CIP), FY2027 Appropriations Resolution, and the FY2027 Community Development Block Grant and the HOME Investment Partnership Annual Plan Board Action Requested: Adopt the FY2027 Budget, FY2027-2031 Capital Improvement Plan (CIP), FY2027 Appropriations Resolution, and the FY2027 Community Development Block Grant and the HOME Investment Partnership Annual Plan with changes as approved. Summary of Information: The County Charter requires that the budget, inclusive of the CIP, be adopted by May 1 and that an appropriations resolution be adopted to authorize the expenditure of funds. In addition, the County's Community Development Block Grant and HOME Investment Partnership Annual Plan for FY2027 is required to be submitted to the U.S. Department of Housing and Urban Development (HUD). CDBG and HOME allocations are based on the final award notification from HUD. Public hearings were held on each of the aforementioned items on March 25, 2026. Any technical adjustments to the FY2027 Proposed Budget will be presented by staff during the evening work session, with Board-approved amendments incorporated into the final appropriations resolution. The resolution posted with this item reflects the March 11 appropriations resolution and will be updated to include any approved adjustments as well as the 40% Personal Property Tax Relief Act (PPTRA) relief percentage upon adoption. Attachments: 1. FY2027 Proposed Appropriations Resolution 2. Presentation - 2026.04.08 FY2027 Budget Adoption 3. FY2027 Appropriations Resolution Revised Preparer: Gerard Durkin, Director of Budget and Management Approved By: Page 13 of 40 FY2027Budget AppropriationsResolution FY2027AppropriationsResolution RESOLUTION TO APPROPRIATE DESIGNATED FUNDS AND ACCOUNTS FROM DESIGNATED ESTIMATED REVENUES FOR FY2027 FOR THEOPERATINGBUDGETSANDTHECAPITALIMPROVEMENTPROGRAMFORTHECOUNTYOFCHESTERFIELD,VIRGINIA BEITHEREBYRESOLVEDbytheBoardofSupervisorsoftheCountyofChesterfield: That for the fiscal year beginning on the first day of July 2026 and ending on the thirtieth day of June 2027, the following sections shallbeadopted: Sec. 1 The following designated funds and accounts shall be appropriated from the designated estimated revenues for operations and to provide a capital improvement program for the County. It is the intent of the Board of Supervisors that general property taxes leviedonJanuary1,2026,anddueDecember5,2026,beappropriatedforFY2027. Theseappropriationswillbemadewithrevenues projectedwitha$0.89realestatetaxrateforcalendaryear2026. GeneralFund EstimatedRevenue FY2027Proposed LocalSources 985,957,700 ChargesforServices 16,199,400 FinesandForfeitures 1,641,500 GeneralPropertyTaxes 786,209,900 OtherLocalTaxes 150,557,100 PermitsandFees 9,832,300 RecoveredCostsandMiscellaneous 4,683,800 UseofMoneyandProperty 16,833,700 OtherAgencies 96,035,600 FederalAid 10,259,500 StateAid 85,776,100 OtherFinancingSources 10,569,400 TransfersIn 3,569,400 UseofReserves 7,000,000 EstimatedRevenueTotal 1,092,562,700 Appropriations FY2027Proposed AdministrationofJustice 16,924,900 CommunityDevelopment 20,179,900 DebtService 31,609,800 Education 426,204,300 GeneralGovernment 99,526,300 HealthandWelfare 84,779,800 OperatingTransfers 42,760,300 Parks,Recreation,andCultural 39,608,700 PublicSafety 299,274,700 PublicWorks 31,694,000 AppropriationsTotal 1,092,562,700 ChesterfieldCounty,VA Page 14 of 40 FY2027Budget AppropriationsResolution AirportFund EstimatedRevenue FY2027Proposed LocalSources 1,084,400 ChargesforServices 107,200 RecoveredCostsandMiscellaneous 47,300 UseofMoneyandProperty 929,900 PublicWorks 11,123,500 FederalAid 8,942,300 Pay-Go 765,000 StateAid 1,416,200 EstimatedRevenueTotal 12,207,900 Appropriations FY2027Proposed DebtService 129,000 PublicWorks 12,078,900 AppropriationsTotal 12,207,900 CapitalProjectsFund EstimatedRevenue FY2027Proposed CapitalProjectsFund 84,672,800 DebtProceeds 30,000,000 Pay-Go 32,800,600 StateAid 1,353,800 TransferFromVehicleRegistration 8,500,000 TransferfromCVTAFund 10,165,800 TransferfromCVTAInterest 1,000,000 TransferfromTourismFund 852,600 EstimatedRevenueTotal 84,672,800 Appropriations FY2027Proposed CapitalProjectsFund 84,672,800 AppropriationsTotal 84,672,800 Note: •An additional $6,152,500 in County project savings is already appropriated in the Capital Projects Fund that willbereallocatedfornewprojects. ChesterfieldCounty,VA Page 15 of 40 FY2027Budget AppropriationsResolution CentralVirginiaTransportationAuthority EstimatedRevenue FY2027Proposed LocalSources 31,000,000 OtherLocalTaxes 30,000,000 UseofMoneyandProperty 1,000,000 EstimatedRevenueTotal 31,000,000 Appropriations FY2027Proposed DebtService 19,834,200 PublicWorks 11,165,800 AppropriationsTotal 31,000,000 Children’sServicesFund EstimatedRevenue FY2027Proposed LocalSources 1,464,300 ReimbursementfromColonialHeights 1,464,300 OtherAgencies 13,554,100 FederalAid 325,000 StateAid 13,229,100 OtherFinancingSources 12,050,900 TransferfromGeneralFund 1,907,700 TransferfromSchoolOperationsFund 5,143,200 UseofReserves 5,000,000 EstimatedRevenueTotal 27,069,300 Appropriations FY2027Proposed AdditiontoReserves 5,000,000 HealthandWelfare 22,069,300 AppropriationsTotal 27,069,300 DebtService EstimatedRevenue FY2027Proposed OtherFinancingSources 105,729,200 TransferfromGeneralFund 31,609,800 TransferfromMentalHealthFund 173,400 TransferfromSchoolOperationsFund 73,946,000 EstimatedRevenueTotal 105,729,200 Appropriations FY2027Proposed DebtService 105,729,200 AppropriationsTotal 105,729,200 ChesterfieldCounty,VA Page 16 of 40 FY2027Budget AppropriationsResolution FleetandRadioShopFund EstimatedRevenue FY2027Proposed LocalSources 31,547,300 ChargesforServices 31,047,300 UseofMoneyandProperty 500,000 PublicWorks 1,000,000 UseofReserves 1,000,000 EstimatedRevenueTotal 32,547,300 Appropriations FY2027Proposed FleetManagement 29,176,400 PublicWorks 1,000,000 RadioShop 2,370,900 AppropriationsTotal 32,547,300 GrantsFund EstimatedRevenue FY2027Proposed LocalSources 11,206,000 ChargesforServices 11,120,400 RecoveredCostsandMiscellaneous 85,600 OtherAgencies 7,577,100 FederalAid 3,691,200 StateAid 3,885,900 OtherFinancingSources 2,993,100 TransferfromGeneralFund 2,166,000 TransferfromMentalHealthFund 822,600 TransferfromSocialServices 4,500 EstimatedRevenueTotal 21,776,200 Appropriations FY2027Proposed ChildAdvocacyCenter 571,700 CommunityDevelopmentBlockGrantandHome 2,184,200 DomesticViolenceProsecutor 131,600 DomesticViolenceVictimAdvocateGrants 87,300 FamiliesFirstGrant 776,300 JuvenileDetentionGrant-USDA 97,500 PartC-InfantandToddlerConnectionGrant 3,832,600 PoliceGrants 118,500 RecoveryCourt 839,300 RevenueRecovery 10,112,000 TechnologyTrustFund 316,800 VeteranTreatmentDocket 50,000 VictimandWitnessAssistance 1,426,600 VirginiaJuvenileCommunityCrimeControlAct(VJCCCA) 1,231,800 AppropriationsTotal 21,776,200 Note: •Anadditional$309,131.25inintheCommunityDevelopmentBlockGrantisalreadyappropriatedinthegrant fundthatwillbeusedfornewlyidentifiedprogramming. ChesterfieldCounty,VA Page 17 of 40 FY2027Budget AppropriationsResolution HealthcareFund EstimatedRevenue FY2027Proposed LocalSources 187,434,300 ChargesforServices 187,434,300 EstimatedRevenueTotal 187,434,300 Appropriations FY2027Proposed HealthcareContributions 187,434,300 AppropriationsTotal 187,434,300 MentalHealthSupportServicesFund EstimatedRevenue FY2027Proposed LocalSources 33,029,700 ChargesforServices 33,020,800 RecoveredCostsandMiscellaneous 8,900 OtherAgencies 11,164,400 FederalAid 977,600 StateAid 10,186,800 OtherFinancingSources 19,606,000 TransferfromGeneralFund 17,272,300 UseofReserves 2,333,700 EstimatedRevenueTotal 63,800,100 Appropriations FY2027Proposed HealthandWelfare 63,800,100 AppropriationsTotal 63,800,100 RiskManagementFund EstimatedRevenue FY2027Proposed LocalSources 13,695,700 ChargesforServices 13,045,700 UseofMoneyandProperty 650,000 OtherFinancingSources 13,000,000 UseofReserves 13,000,000 EstimatedRevenueTotal 26,695,700 Appropriations FY2027Proposed AdditiontoReserves 13,000,000 GeneralGovernment 13,695,700 AppropriationsTotal 26,695,700 ChesterfieldCounty,VA Page 18 of 40 FY2027Budget AppropriationsResolution AppomattoxGovernor’sSchool EstimatedRevenue FY2027Proposed OtherAgencies 2,371,000 StateAid 2,371,000 OtherFinancingSources 3,727,700 LocalSources 3,727,700 EstimatedRevenueTotal 6,098,700 Appropriations FY2027Proposed AppomattoxGovernor’sSchool 6,098,700 AppropriationsTotal 6,098,700 SchoolCapitalProjects EstimatedRevenue FY2027Proposed OtherFinancingSources 117,184,500 DebtProceeds 20,184,500 ProceedsfromIndebtedness 87,000,000 TransferfromSchoolOperationsFund 10,000,000 EstimatedRevenueTotal 117,184,500 Appropriations FY2027Proposed Education 117,184,500 AppropriationsTotal 117,184,500 ChesterfieldCounty,VA Page 19 of 40 FY2027Budget AppropriationsResolution SchoolOperatingFund EstimatedRevenue FY2027Proposed OtherAgencies 666,427,600 FederalAid 61,025,700 StateAid 605,401,900 OtherFinancingSources 440,475,900 LocalSources 16,791,400 TransferfromSchoolCapitalProjectsFund 62,500 TransferfromSchoolFoodServicesFund 1,750,000 TransferfromSchoolOperationsFund 505,300 TrffromGeneralFund(One-TimeOperating) 7,000,000 TrffromGeneralFund(RecurringBaseline) 407,204,300 UseofReserves 7,162,400 EstimatedRevenueTotal 1,106,903,500 Appropriations FY2027Proposed Administration/AttendanceandHealth 38,543,400 DebtService 73,946,000 FoodService 44,702,200 Instruction 747,829,900 OperationsandMaintenance 99,317,700 PupilTransportation 60,630,000 Reservefor/TransfertoCapProj 10,000,000 Technology 31,934,300 AppropriationsTotal 1,106,903,500 Note: •Total is reflective of the County Administrator’s $12 million holdback per Section four of this Appropriations Resolution. StormwaterUtilityFund EstimatedRevenue FY2027Proposed PublicWorks 2,750,000 ChargesforServices 2,750,000 EstimatedRevenueTotal 2,750,000 Appropriations FY2027Proposed PublicWorks 2,750,000 AppropriationsTotal 2,750,000 ChesterfieldCounty,VA Page 20 of 40 FY2027Budget AppropriationsResolution TourismImprovementFund EstimatedRevenue FY2027Proposed LocalSources 11,678,000 ChargesforServices 80,000 OtherLocalTaxes 7,663,000 RecoveredCostsandMiscellaneous 3,935,000 OtherFinancingSources 516,000 TransferfromGeneralFund 516,000 EstimatedRevenueTotal 12,194,000 Appropriations FY2027Proposed CommunityDevelopment 12,194,000 AppropriationsTotal 12,194,000 UtilitiesCapitalProjects EstimatedRevenue FY2027Proposed UtilityServices 383,600,000 ProceedsfromIndebtedness 220,000,000 TransferfromWastewaterFund 92,200,000 TransferfromWaterFund 71,400,000 EstimatedRevenueTotal 383,600,000 Appropriations FY2027Proposed UtilityServices 383,600,000 AppropriationsTotal 383,600,000 Utilities EstimatedRevenue FY2027Proposed LocalSources 199,674,000 ChargesforServices 184,488,200 PermitsandFees 9,900 RecoveredCostsandMiscellaneous 2,772,300 UseofMoneyandProperty 12,403,600 OtherFinancingSources 85,579,300 UseofReserves 85,579,300 EstimatedRevenueTotal 285,253,300 Appropriations FY2027Proposed DebtService 17,255,100 UtilityServices 267,998,200 AppropriationsTotal 285,253,300 ChesterfieldCounty,VA Page 21 of 40 FY2027Budget AppropriationsResolution Sec. 2 Subsequent to the appropriations outlined in section one, the Board of Supervisors may make additional appropriations if there is anunencumberedandunappropriatedsumsufficienttoappropriate. Sec. 3 The County Administrator may increase appropriations for non-budgeted revenue received during the fiscal year, including: (i) in- surancerecoveries,inanyamount,fordamagetoCountyproperty,includingvehicles,forwhichCountyfundshavebeenexpended; (ii) refunds or reimbursements, in any amount, made to the County that are directly related to prior County expenditures; and (iii) otherrevenuenottoexceed$200,000. BudgetChangeRequestsarerequiredwhentransferringfundsbetweenappropriationcategoriesandcapitalprojects,whenappro- priating revenue and expenditures, or when using a reserve. Approval levels below the County Administrator’s $200,000 threshold are delegated at the following increments: $0-$10,000 Budget and Management Analyst, $10,001-$50,000 Budget and Management Director, $50,001-$100,000 Deputy County Administrator - Finance and Administration, $100,001-$200,000 County Administrator. Anybudgetchangerequestabove$200,000willbetakentotheBoardofSupervisorsforapproval. Sec. 4 TheCountyAdministrator–inconcertwiththeBoardofSupervisors–maymakeavailabletheGeneralFundtransfertoschoolsand make appropriations in the School Operating Fund, contingent upon availability of funds and other circumstances, based on the followingschedule: $4milliononDecember15,$4milliononFebruary15,and$4milliononMay15. Sec. 5 The County Administrator may authorize the transfer of any unencumbered balance, or portion thereof, from one classification of expendituretoanotherwithinthesamedepartmentorappropriationcategory. Unlessotherwiseprovided,theCountyAdministra- tor may transfer up to $50,000 from unencumbered appropriated balances or prior year-end carryforward assignments from one appropriation category (including assigned fund balance) to another, or between capital projects. No more than one transfer may bemadeforthesameitemunlessthetotalamounttransferredforthatitemdoesnotexceed$50,000. The School Board or School Superintendent may make revenue and expenditure transfers among school appropriation categories or between capital projects during the fiscal year, with approval delegated in aggregate as follows: $0–$50,000, Superintendent; $50,001–$499,999,SchoolBoard;and$500,000andabove,BoardofSupervisors. Sec. 6 TheCountyAdministratorisauthorizedtoacceptandappropriateeachgrantupto$300,000. TheCountyAdministratorisauthorized to approve transfers among funds to ensure proper accounting of capital projects or grants, provided funding sources remain con- sistent and total appropriations are not increased. The County Administrator is authorized to reallocate funding sources for capital projects,cashproffers,anddebtservicepayments. Uponcompletionofacapitalprojectorgrantprogram,staffisauthorizedtocloseouttheprojectandtransferanyremainingbalance to the original funding source. Staff is further authorized to reallocate debt proceeds as permitted by the respective Debt Series Official Statements, to appropriate outside revenue up to the amount received, and to transfer remaining balances to the Reserve forFutureProjectswithintherespectivefund. Savingsfromprojectsinitiatedaspartofamajormaintenanceprogramareauthorizedtobetransferredbystafftothecorresponding majormaintenanceaccountforfutureimprovements. StaffisauthorizedtoreprogramCommunityDevelopmentBlockGrantfunds by closing program cost centers and transferring funding to newly approved programs upon adoption by the Board of Supervisors. If outside contributions or external revenues do not materialize at the level budgeted, staff is authorized to reduce revenue and expenditureappropriationstothelevelreceived. TheSchoolSuperintendentisauthorizedtoreallocatesavingsfrommajormaintenanceorfoodserviceprogramstothecorrespond- ingmajormaintenanceorfoodserviceaccountforfutureimprovements. TheCountyAdministratorisauthorizedtoreallocatefund- ingsourcesforschoolcapitalprojects,cashproffers,anddebtservice. Uponcompletionofacapitalprojectorgrantprogram,Countystaffisauthorizedtocloseouttheprojectandtransferanyremaining balancetotheoriginalfundingsource. Countystaffisfurtherauthorizedtoreallocatedebtproceedsaspermittedbytherespective Debt Series Official Statements, to appropriate outside revenue up to the amount received, and to transfer remaining balances to theReserveforFutureProjects. ChesterfieldCounty,VA Page 22 of 40 FY2027Budget AppropriationsResolution Sec. 7 The County Administrator is authorized to transfer among appropriation categories and/or appropriate funds and assignments of fund balance, in any amount, for supplemental retirement, workers’ compensation, healthcare, career development plans, and other compensation-related costs. This authority includes salary supplements provided in support of the performance of duties by constitutionalofficers,asdefinedinaseparatesignedagreementwiththeCounty. TheCountyAdministratorisfurtherauthorizedto transfer funds to departments to cover energy and fuel costs and to appropriate funds received from asset forfeitures for allowable expenditures. TheCountyAdministratorisauthorizedtotransferbudgetedcontingencyfundsamongappropriationcategories. WithintheHealth- careFund,theCountyAdministratorisauthorizedtoappropriatetheuseofreserves,interestearnings,andadditionalemployeeor employercontributions,inanyamount,topayclaims,deductibles,settlements,andotherhealthcare-relatedcosts. Sec. 8 All outstanding operating and capital encumbrances, up to $150 million, in all County funds as of June 30, 2027, shall constitute an amendmenttotheadoptedbudgetandshallbereappropriatedtothesamedepartmentinthesubsequentfiscalyear. At the close of the fiscal year, all unassigned appropriations shall lapse, except for the following: amounts contained in life-to-date funds;budgetedtransferstolife-to-datefunds;otherusesofrestricted,committed,orassignedfundbalances;DistrictImprovement Funds;DistrictEnhancementCapitalImprovementFunds(DECIF);assetforfeiturefunds;constructionassignments;assignmentsfor County and School reserves for future capital improvements; donations received for specific purposes; tax revenues received for specialassessmentdistrictsandinterestearningsthereon;FireandEmergencyMedicalServicesapparatusandequipmentfunding; PoliceDepartmentfundingforreplacementvehicles;Sheriff’sDepartmentfundingforreplacementvehiclesandequipment;General Services vehicle and equipment funding; Parks and Recreation vehicle and equipment funding; Economic Development incentive funds;andrefundsforoff-siteandoversizedwaterandwastewaterfacilities. Sec. 9 Any funds specifically budgeted to add to an assignment of fund balance shall be automatically assigned during the year-end audit process. Allexcessrevenuesandunspentappropriationsinthetelecommunicationsprogramshallbeautomaticallyassignedforfu- turetelecommunicationsupgrades. AllexcessrevenuesintheBPOLprogramshallbereservedforfuturetransportationoreconomic developmentinitiatives. Allrevenuesfromvehicleregistrationfeesreceivedinexcessofthosebudgetedshallbereservedforfuture transportation improvements. Any revenues received from the sale of real property to satisfy delinquent taxes shall be reserved at fiscal year-end. All excess transient occupancy taxes and VDOT reimbursements received in the General Fund shall be reserved at fiscalyear-end. AllUtilitiesDepartmentRateStabilizationReservefundsshallremainreservedatfiscalyear-end. Allfundsgenerated from real estate taxes as a result of the Summit development shall be reserved for transportation improvements within the traffic shedinwhichthedevelopmentislocated,orwithinanytrafficshedprovidingrelieftothatshed. Allfundsgeneratedfromrealestate taxesasaresultoftheCarvanadevelopmentshallbereservedfortransportationimprovementswithinthetrafficshedinwhichthe developmentislocated,orwithinanytrafficshedprovidingrelieftothatshed. Interestearningsreceivedinexcessofthosebudgeted may be reserved at fiscal year-end to mitigate future fluctuations in interest income and support budgetary stability in subsequent fiscal years. Excess unspent appropriations associated with workers’ compensation may be reserved at fiscal year-end to mitigate future fluctuations in compensation claims. Excess unspent appropriations associated with healthcare expenses may be reserved at fiscal year-end to mitigate the impact of future healthcare rate adjustments. Excess unspent appropriations associated with the tax relief program for the elderly, disabled, and veterans may be reserved at fiscal year-end to support program stability and mit- igate the impact of future participation or cost increases. Excess unspent appropriations associated with retirement costs may be reserved at fiscal year-end to mitigate the impact of future retirement rate adjustments. Excess unspent appropriations associated withvehicles,apparatus,andequipmentmaybereservedatfiscalyear-endtomitigatetheimpactoffuturecostsincreases. Sec. 10 The County Administrator is authorized to make expenditures from Trust and Agency funds for the purposes for which such funds wereestablished. Innocaseshallexpendituresexceedtheavailablebalanceintherespectivefund. ChesterfieldCounty,VA Page 23 of 40 FY2027Budget AppropriationsResolution Sec. 11 InaccordancewiththerequirementssetforthinSection58.1-3524(C)(2)andSection58.1-3912(E)oftheCodeofVirginia,asamended by Chapter 1 of the Acts of Assembly (2004 Special Session 1) and as set forth in Item 503.E (Personal Property Tax Relief Program) of Chapter 951 of the 2005 Acts of Assembly, any qualifying vehicle situated within the County, shall receive personal property tax reliefinthefollowing manner: a)Personal use vehicles valued at $1,500 or less will be eligible for 100% tax relief; b)Personal use vehicles valued at $1,501 to $20,000 will be eligible for x% tax relief; c)Personal use vehicles valued at $20,001 or more shall receive x% tax relief on the first $20,000 of value; d)All other vehicles which do not meet the definition of “qualifying” (business use vehicles, farm use vehicles, motor homes, etc.) will not be eligible for any form of tax relief under this program. Pursuant to authority conferred in Item 503.D of the 2005 State Appropriations Act, the County Treasurer shall issue a supplemental personal property tax bill in the amount of 100 percent of tax due without regard to any former entitlement to state PPTRA relief, plus applicable penalties and interest, to any taxpayer whose taxes with respect to a qualifying vehicle for tax year 2005 or any prior tax year remain unpaid on September 1, 2006, or such date as state funds for reimbursement of the state share of such bill have become unavailable, whichever occurs first. e)Penalty and interest with respect to bills issued pursuant to this section shall be computed on the entire amount of tax owed. Interest shall be computed at the rate provided in Section 9-51 of the County code from the original due date of the tax. Sec. 12 The County Administrator, on behalf of the Board of Supervisors, shall ensure that required contributions for each defined benefit pensionplanarefundedandpaidannuallyinaccordancewithestablishedfundingpolicies. TheCountyAdministratorisauthorized to withhold or adjust General Fund contributions to other funds to ensure timely pension payments if such payments are not made inaccordancewithestablishedpolicytimelines. Sec. 13 Upon adoption of the annual budget by the Board of Supervisors, the County Administrator is hereby authorized to execute and disburse payments under the Community Development Block Grant (CDBG), the HOME Investment Partnerships Program (HOME), andtheCommunityContractsprogramsfundedtherein,inaccordancewiththeterms andconditionsofsuchagreements. ChesterfieldCounty,VA Page 24 of 40 FY2027 Budget Adoption April 8, 2026 Board of Supervisors Meeting Page 25 of 40 FY2027 Post-Proposed Adjustments Department General Fund Adjustments Revenue Expenditure Full-TimePosition(s) Police Temporary to permanent conversion of two existing analyst positions related to the school bus stop arm enforcement program, supported by stop arm fine revenues $156,600 $156,600 2 Community Enhancement Funding related to weekend sign removal from public rights-of-way $ -$75,000 - Commissioner of the Revenue Part -time to full-time conversion related to the proposed expansion of the Tax Relief for Elderly, Disabled, Veterans program $ -$12,500 1 Community Contracts Increased funding for MEGA Mentors ($7,000) and VSU Summer Camp ($20,000)$ -$27,000 - Employee Benefits Adjusted to reflect January 2027 implementation for 401(a) plan additional contributions $ -($94,500)- Non-Departmental Identified revenue to cover remainder of adjustments $20,000 $ - Total Adjustments $176,600 $176,600 3 Other Adjustments PPTRA Relief Percent 40% Department Other Fund Adjustments Revenue Expenditure Full-TimePosition(s) Sports, Visitation, and Entertainment Increased funding for Sports Backers $27,500 $27,500 - Page 26 of 40 Actions For Tonight Adoption of an Ordinance Establishing the Annual Tax Levy on Personal Property, Public Service Corporation Property, and Machinery and Tools Property Adoption of an Ordinance Establishing the Annual Tax Levy on Real Property and Mobile Homes Adoption of the FY2027 Budget, FY2027-2031 Capital Improvement Plan, FY2027 Appropriations Resolution, and FY2027 Community Development Block Grant and Home Investment Partnership Annual Plan Adoption of Ordinance Amendments Relating to the Department of Utilities’ Fee Changes Page 27 of 40 Future Actions •Public Defender Supplement Study and Other Unfunded Mandates – Citizens’ Budget Advisory Committee •Set and Hold Public Hearings Related to FY2027 Proposed Budget Items (Summer) •BPOL Exemption (Increase from $550K  $750K) •Tax Relief for Elderly, Disabled, Veterans Program Modifications (New 15% Tier) •CIP Amendments (May) •FY2026 Year-End (June) •BOS Action on New 401(a) Plan Relating to Supplemental Contributions for 911 Dispatchers, Animal Services Officers, and Juvenile Detention Home Officers (January 2027) •Potential State Budget Actions Page 28 of 40 FY2027Budget AppropriationsResolution FY2027AppropriationsResolution RESOLUTION TO APPROPRIATE DESIGNATED FUNDS AND ACCOUNTS FROM DESIGNATED ESTIMATED REVENUES FOR FY2027 FOR THEOPERATINGBUDGETSANDTHECAPITALIMPROVEMENTPROGRAMFORTHECOUNTYOFCHESTERFIELD,VIRGINIA BEITHEREBYRESOLVEDbytheBoardofSupervisorsoftheCountyofChesterfield: That for the fiscal year beginning on the first day of July 2026 and ending on the thirtieth day of June 2027, the following sections shallbeadopted: Sec. 1 The following designated funds and accounts shall be appropriated from the designated estimated revenues for operations and to provide a capital improvement program for the County. It is the intent of the Board of Supervisors that general property taxes leviedonJanuary1,2026,anddueDecember5,2026,beappropriatedforFY2027. Theseappropriationswillbemadewithrevenues projectedwitha$0.89realestatetaxrateforcalendaryear2026. GeneralFund EstimatedRevenue FY2027Adopted LocalSources 986,134,300 ChargesforServices 16,199,400 FinesandForfeitures 1,798,100 GeneralPropertyTaxes 786,229,900 OtherLocalTaxes 150,557,100 PermitsandFees 9,832,300 RecoveredCostsandMiscellaneous 4,683,800 UseofMoneyandProperty 16,833,700 OtherAgencies 96,035,600 FederalAid 10,259,500 StateAid 85,776,100 OtherFinancingSources 10,569,400 TransfersIn 3,569,400 UseofReserves 7,000,000 EstimatedRevenueTotal 1,092,739,300 Appropriations FY2027Adopted AdministrationofJustice 16,924,900 CommunityDevelopment 20,254,900 DebtService 31,609,800 Education 426,204,300 GeneralGovernment 99,444,300 HealthandWelfare 84,779,800 OperatingTransfers 42,760,300 Parks,Recreation,andCultural 39,635,700 PublicSafety 299,431,300 PublicWorks 31,694,000 AppropriationsTotal 1,092,739,300 ChesterfieldCounty,VA Page 29 of 40 FY2027Budget AppropriationsResolution AirportFund EstimatedRevenue FY2027Adopted LocalSources 1,084,400 ChargesforServices 107,200 RecoveredCostsandMiscellaneous 47,300 UseofMoneyandProperty 929,900 PublicWorks 11,123,500 FederalAid 8,942,300 Pay-Go 765,000 StateAid 1,416,200 EstimatedRevenueTotal 12,207,900 Appropriations FY2027Adopted DebtService 129,000 PublicWorks 12,078,900 AppropriationsTotal 12,207,900 CapitalProjectsFund EstimatedRevenue FY2027Adopted CapitalProjectsFund 84,672,800 DebtProceeds 30,000,000 Pay-Go 32,800,600 StateAid 1,353,800 TransferFromVehicleRegistration 8,500,000 TransferfromCVTAFund 10,165,800 TransferfromCVTAInterest 1,000,000 TransferfromTourismFund 852,600 EstimatedRevenueTotal 84,672,800 Appropriations FY2027Adopted CapitalProjectsFund 84,672,800 AppropriationsTotal 84,672,800 Note: •Anadditional$6,152,500inCountyprojectsavingsisalreadyappropriatedintheCapitalProjectsFundthat willbereallocatedfornewprojects. ChesterfieldCounty,VA Page 30 of 40 FY2027Budget AppropriationsResolution CentralVirginiaTransportationAuthority EstimatedRevenue FY2027Adopted LocalSources 31,000,000 OtherLocalTaxes 30,000,000 UseofMoneyandProperty 1,000,000 EstimatedRevenueTotal 31,000,000 Appropriations FY2027Adopted DebtService 19,834,200 PublicWorks 11,165,800 AppropriationsTotal 31,000,000 Children’sServicesFund EstimatedRevenue FY2027Adopted LocalSources 1,464,300 ReimbursementfromColonialHeights 1,464,300 OtherAgencies 13,554,100 FederalAid 325,000 StateAid 13,229,100 OtherFinancingSources 12,050,900 TransferfromGeneralFund 1,907,700 TransferfromSchoolOperationsFund 5,143,200 UseofReserves 5,000,000 EstimatedRevenueTotal 27,069,300 Appropriations FY2027Adopted AdditiontoReserves 5,000,000 HealthandWelfare 22,069,300 AppropriationsTotal 27,069,300 DebtService EstimatedRevenue FY2027Adopted OtherFinancingSources 105,729,200 TransferfromGeneralFund 31,609,800 TransferfromMentalHealthFund 173,400 TransferfromSchoolOperationsFund 73,946,000 EstimatedRevenueTotal 105,729,200 Appropriations FY2027Adopted DebtService 105,729,200 AppropriationsTotal 105,729,200 ChesterfieldCounty,VA Page 31 of 40 FY2027Budget AppropriationsResolution FleetandRadioShopFund EstimatedRevenue FY2027Adopted LocalSources 31,547,300 ChargesforServices 31,047,300 UseofMoneyandProperty 500,000 PublicWorks 1,000,000 UseofReserves 1,000,000 EstimatedRevenueTotal 32,547,300 Appropriations FY2027Adopted FleetManagement 29,176,400 PublicWorks 1,000,000 RadioShop 2,370,900 AppropriationsTotal 32,547,300 GrantsFund EstimatedRevenue FY2027Adopted LocalSources 11,206,000 ChargesforServices 11,120,400 RecoveredCostsandMiscellaneous 85,600 OtherAgencies 7,577,100 FederalAid 3,691,200 StateAid 3,885,900 OtherFinancingSources 2,993,100 TransferfromGeneralFund 2,166,000 TransferfromMentalHealthFund 822,600 TransferfromSocialServices 4,500 EstimatedRevenueTotal 21,776,200 Appropriations FY2027Adopted ChildAdvocacyCenter 571,700 CommunityDevelopmentBlockGrantandHome 2,184,200 DomesticViolenceProsecutor 131,600 DomesticViolenceVictimAdvocateGrants 87,300 FamiliesFirstGrant 776,300 JuvenileDetentionGrant-USDA 97,500 PartC-InfantandToddlerConnectionGrant 3,832,600 PoliceGrants 118,500 RecoveryCourt 839,300 RevenueRecovery 10,112,000 TechnologyTrustFund 316,800 VeteranTreatmentDocket 50,000 VictimandWitnessAssistance 1,426,600 VirginiaJuvenileCommunityCrimeControlAct(VJCCCA) 1,231,800 AppropriationsTotal 21,776,200 Note: •Anadditional$309,131.25inintheCommunityDevelopmentBlockGrantisalreadyappropriatedinthegrant fundthatwillbeusedfornewlyidentifiedprogramming. ChesterfieldCounty,VA Page 32 of 40 FY2027Budget AppropriationsResolution HealthcareFund EstimatedRevenue FY2027Adopted LocalSources 187,434,300 ChargesforServices 187,434,300 EstimatedRevenueTotal 187,434,300 Appropriations FY2027Adopted HealthcareContributions 187,434,300 AppropriationsTotal 187,434,300 MentalHealthSupportServicesFund EstimatedRevenue FY2027Adopted LocalSources 33,029,700 ChargesforServices 33,020,800 RecoveredCostsandMiscellaneous 8,900 OtherAgencies 11,164,400 FederalAid 977,600 StateAid 10,186,800 OtherFinancingSources 19,606,000 TransferfromGeneralFund 17,272,300 UseofReserves 2,333,700 EstimatedRevenueTotal 63,800,100 Appropriations FY2027Adopted HealthandWelfare 63,800,100 AppropriationsTotal 63,800,100 RiskManagementFund EstimatedRevenue FY2027Adopted LocalSources 13,695,700 ChargesforServices 13,045,700 UseofMoneyandProperty 650,000 OtherFinancingSources 13,000,000 UseofReserves 13,000,000 EstimatedRevenueTotal 26,695,700 Appropriations FY2027Adopted AdditiontoReserves 13,000,000 GeneralGovernment 13,695,700 AppropriationsTotal 26,695,700 ChesterfieldCounty,VA Page 33 of 40 FY2027Budget AppropriationsResolution AppomattoxGovernor’sSchool EstimatedRevenue FY2027Adopted OtherAgencies 2,371,000 StateAid 2,371,000 OtherFinancingSources 3,727,700 LocalSources 3,727,700 EstimatedRevenueTotal 6,098,700 Appropriations FY2027Adopted AppomattoxGovernor’sSchool 6,098,700 AppropriationsTotal 6,098,700 SchoolCapitalProjects EstimatedRevenue FY2027Adopted OtherFinancingSources 117,184,500 DebtProceeds 20,184,500 ProceedsfromIndebtedness 87,000,000 TransferfromSchoolOperationsFund 10,000,000 EstimatedRevenueTotal 117,184,500 Appropriations FY2027Adopted Education 117,184,500 AppropriationsTotal 117,184,500 ChesterfieldCounty,VA Page 34 of 40 FY2027Budget AppropriationsResolution SchoolOperatingFund EstimatedRevenue FY2027Adopted OtherAgencies 666,427,600 FederalAid 61,025,700 StateAid 605,401,900 OtherFinancingSources 440,475,900 LocalSources 16,791,400 TransferfromSchoolCapitalProjectsFund 62,500 TransferfromSchoolFoodServicesFund 1,750,000 TransferfromSchoolOperationsFund 505,300 TrffromGeneralFund(One-TimeOperating) 7,000,000 TrffromGeneralFund(RecurringBaseline) 407,204,300 UseofReserves 7,162,400 EstimatedRevenueTotal 1,106,903,500 Appropriations FY2027Adopted Administration/AttendanceandHealth 38,543,400 DebtService 73,946,000 FoodService 44,702,200 Instruction 747,829,900 OperationsandMaintenance 99,317,700 PupilTransportation 60,630,000 Reservefor/TransfertoCapProj 10,000,000 Technology 31,934,300 AppropriationsTotal 1,106,903,500 Note: •TotalisreflectiveoftheCountyAdministrator’s$12millionholdbackperSectionfourofthisAppropriations Resolution. StormwaterUtilityFund EstimatedRevenue FY2027Adopted PublicWorks 2,750,000 ChargesforServices 2,750,000 EstimatedRevenueTotal 2,750,000 Appropriations FY2027Adopted PublicWorks 2,750,000 AppropriationsTotal 2,750,000 ChesterfieldCounty,VA Page 35 of 40 FY2027Budget AppropriationsResolution TourismImprovementFund EstimatedRevenue FY2027Adopted LocalSources 11,705,500 ChargesforServices 80,000 OtherLocalTaxes 7,663,000 RecoveredCostsandMiscellaneous 3,962,500 OtherFinancingSources 516,000 TransferfromGeneralFund 516,000 EstimatedRevenueTotal 12,221,500 Appropriations FY2027Adopted CommunityDevelopment 12,221,500 AppropriationsTotal 12,221,500 UtilitiesCapitalProjects EstimatedRevenue FY2027Adopted UtilityServices 383,600,000 ProceedsfromIndebtedness 220,000,000 TransferfromWastewaterFund 92,200,000 TransferfromWaterFund 71,400,000 EstimatedRevenueTotal 383,600,000 Appropriations FY2027Adopted UtilityServices 383,600,000 AppropriationsTotal 383,600,000 Utilities EstimatedRevenue FY2027Adopted LocalSources 199,674,000 ChargesforServices 184,488,200 PermitsandFees 9,900 RecoveredCostsandMiscellaneous 2,772,300 UseofMoneyandProperty 12,403,600 OtherFinancingSources 85,579,300 UseofReserves 85,579,300 EstimatedRevenueTotal 285,253,300 Appropriations FY2027Adopted DebtService 17,255,100 UtilityServices 267,998,200 AppropriationsTotal 285,253,300 ChesterfieldCounty,VA Page 36 of 40 FY2027Budget AppropriationsResolution Sec. 2 Subsequent to the appropriations outlined in section one, the Board of Supervisors may make additional appropriations if there is anunencumberedandunappropriatedsumsufficienttoappropriate. Sec. 3 The County Administrator may increase appropriations for non-budgeted revenue received during the fiscal year, including: (i) in- surancerecoveries,inanyamount,fordamagetoCountyproperty,includingvehicles,forwhichCountyfundshavebeenexpended; (ii) refunds or reimbursements, in any amount, made to the County that are directly related to prior County expenditures; and (iii) otherrevenuenottoexceed$200,000. BudgetChangeRequestsarerequiredwhentransferringfundsbetweenappropriationcategoriesandcapitalprojects,whenappro- priating revenue and expenditures, or when using a reserve. Approval levels below the County Administrator’s $200,000 threshold are delegated at the following increments: $0-$10,000 Budget and Management Analyst, $10,001-$50,000 Budget and Management Director, $50,001-$100,000 Deputy County Administrator - Finance and Administration, $100,001-$200,000 County Administrator. Anybudgetchangerequestabove$200,000willbetakentotheBoardofSupervisorsforapproval. Sec. 4 TheCountyAdministrator–inconcertwiththeBoardofSupervisors–maymakeavailabletheGeneralFundtransfertoschoolsand make appropriations in the School Operating Fund, contingent upon availability of funds and other circumstances, based on the followingschedule: $4milliononDecember15,$4milliononFebruary15,and$4milliononMay15. Sec. 5 The County Administrator may authorize the transfer of any unencumbered balance, or portion thereof, from one classification of expendituretoanotherwithinthesamedepartmentorappropriationcategory. Unlessotherwiseprovided,theCountyAdministra- tor may transfer up to $50,000 from unencumbered appropriated balances or prior year-end carryforward assignments from one appropriation category (including assigned fund balance) to another, or between capital projects. No more than one transfer may bemadeforthesameitemunlessthetotalamounttransferredforthatitemdoesnotexceed$50,000. The School Board or School Superintendent may make revenue and expenditure transfers among school appropriation categories or between capital projects during the fiscal year, with approval delegated in aggregate as follows: $0–$50,000, Superintendent; $50,001–$499,999,SchoolBoard;and$500,000andabove,BoardofSupervisors. Sec. 6 TheCountyAdministratorisauthorizedtoacceptandappropriateeachgrantupto$300,000. TheCountyAdministratorisauthorized to approve transfers among funds to ensure proper accounting of capital projects or grants, provided funding sources remain con- sistent and total appropriations are not increased. The County Administrator is authorized to reallocate funding sources for capital projects,cashproffers,anddebtservicepayments. Uponcompletionofacapitalprojectorgrantprogram,staffisauthorizedtocloseouttheprojectandtransferanyremainingbalance to the original funding source. Staff is further authorized to reallocate debt proceeds as permitted by the respective Debt Series Official Statements, to appropriate outside revenue up to the amount received, and to transfer remaining balances to the Reserve forFutureProjectswithintherespectivefund. Savingsfromprojectsinitiatedaspartofamajormaintenanceprogramareauthorizedtobetransferredbystafftothecorresponding majormaintenanceaccountforfutureimprovements. StaffisauthorizedtoreprogramCommunityDevelopmentBlockGrantfunds by closing program cost centers and transferring funding to newly approved programs upon adoption by the Board of Supervisors. If outside contributions or external revenues do not materialize at the level budgeted, staff is authorized to reduce revenue and expenditureappropriationstothelevelreceived. TheSchoolSuperintendentisauthorizedtoreallocatesavingsfrommajormaintenanceorfoodserviceprogramstothecorrespond- ingmajormaintenanceorfoodserviceaccountforfutureimprovements. TheCountyAdministratorisauthorizedtoreallocatefund- ingsourcesforschoolcapitalprojects,cashproffers,anddebtservice. Uponcompletionofacapitalprojectorgrantprogram,Countystaffisauthorizedtocloseouttheprojectandtransferanyremaining balancetotheoriginalfundingsource. Countystaffisfurtherauthorizedtoreallocatedebtproceedsaspermittedbytherespective Debt Series Official Statements, to appropriate outside revenue up to the amount received, and to transfer remaining balances to theReserveforFutureProjects. ChesterfieldCounty,VA Page 37 of 40 FY2027Budget AppropriationsResolution Sec. 7 The County Administrator is authorized to transfer among appropriation categories and/or appropriate funds and assignments of fund balance, in any amount, for supplemental retirement, workers’ compensation, healthcare, career development plans, and other compensation-related costs. This authority includes salary supplements provided in support of the performance of duties by constitutionalofficers,asdefinedinaseparatesignedagreementwiththeCounty. TheCountyAdministratorisfurtherauthorizedto transfer funds to departments to cover energy and fuel costs and to appropriate funds received from asset forfeitures for allowable expenditures. TheCountyAdministratorisauthorizedtotransferbudgetedcontingencyfundsamongappropriationcategories. WithintheHealth- careFund,theCountyAdministratorisauthorizedtoappropriatetheuseofreserves,interestearnings,andadditionalemployeeor employercontributions,inanyamount,topayclaims,deductibles,settlements,andotherhealthcare-relatedcosts. Sec. 8 All outstanding operating and capital encumbrances, up to $150 million, in all County funds as of June 30, 2027, shall constitute an amendmenttotheadoptedbudgetandshallbereappropriatedtothesamedepartmentinthesubsequentfiscalyear. At the close of the fiscal year, all unassigned appropriations shall lapse, except for the following: amounts contained in life-to-date funds;budgetedtransferstolife-to-datefunds;otherusesofrestricted,committed,orassignedfundbalances;DistrictImprovement Funds;DistrictEnhancementCapitalImprovementFunds(DECIF);assetforfeiturefunds;constructionassignments;assignmentsfor County and School reserves for future capital improvements; donations received for specific purposes; tax revenues received for specialassessmentdistrictsandinterestearningsthereon;FireandEmergencyMedicalServicesapparatusandequipmentfunding; PoliceDepartmentfundingforreplacementvehicles;Sheriff’sDepartmentfundingforreplacementvehiclesandequipment;General Services vehicle and equipment funding; Parks and Recreation vehicle and equipment funding; Economic Development incentive funds;andrefundsforoff-siteandoversizedwaterandwastewaterfacilities. Sec. 9 Any funds specifically budgeted to add to an assignment of fund balance shall be automatically assigned during the year-end audit process. Allexcessrevenuesandunspentappropriationsinthetelecommunicationsprogramshallbeautomaticallyassignedforfu- turetelecommunicationsupgrades. AllexcessrevenuesintheBPOLprogramshallbereservedforfuturetransportationoreconomic developmentinitiatives. Allrevenuesfromvehicleregistrationfeesreceivedinexcessofthosebudgetedshallbereservedforfuture transportation improvements. Any revenues received from the sale of real property to satisfy delinquent taxes shall be reserved at fiscal year-end. All excess transient occupancy taxes and VDOT reimbursements received in the General Fund shall be reserved at fiscalyear-end. AllUtilitiesDepartmentRateStabilizationReservefundsshallremainreservedatfiscalyear-end. Allfundsgenerated from real estate taxes as a result of the Summit development shall be reserved for transportation improvements within the traffic shedinwhichthedevelopmentislocated,orwithinanytrafficshedprovidingrelieftothatshed. Allfundsgeneratedfromrealestate taxesasaresultoftheCarvanadevelopmentshallbereservedfortransportationimprovementswithinthetrafficshedinwhichthe developmentislocated,orwithinanytrafficshedprovidingrelieftothatshed. Interestearningsreceivedinexcessofthosebudgeted may be reserved at fiscal year-end to mitigate future fluctuations in interest income and support budgetary stability in subsequent fiscal years. Excess unspent appropriations associated with workers’ compensation may be reserved at fiscal year-end to mitigate future fluctuations in compensation claims. Excess unspent appropriations associated with healthcare expenses may be reserved at fiscal year-end to mitigate the impact of future healthcare rate adjustments. Excess unspent appropriations associated with the tax relief program for the elderly, disabled, and veterans may be reserved at fiscal year-end to support program stability and mit- igate the impact of future participation or cost increases. Excess unspent appropriations associated with retirement costs may be reserved at fiscal year-end to mitigate the impact of future retirement rate adjustments. Excess unspent appropriations associated withvehicles,apparatus,andequipmentmaybereservedatfiscalyear-endtomitigatetheimpactoffuturecostsincreases. Sec. 10 The County Administrator is authorized to make expenditures from Trust and Agency funds for the purposes for which such funds wereestablished. Innocaseshallexpendituresexceedtheavailablebalanceintherespectivefund. ChesterfieldCounty,VA Page 38 of 40 FY2027Budget AppropriationsResolution Sec. 11 InaccordancewiththerequirementssetforthinSection58.1-3524(C)(2)andSection58.1-3912(E)oftheCodeofVirginia,asamended by Chapter 1 of the Acts of Assembly (2004 Special Session 1) and as set forth in Item 503.E (Personal Property Tax Relief Program) of Chapter 951 of the 2005 Acts of Assembly, any qualifying vehicle situated within the County, shall receive personal property tax reliefinthefollowingmanner: a)Personalusevehiclesvaluedat$1,500orlesswillbeeligiblefor100%taxrelief; b)Personalusevehiclesvaluedat$1,501to$20,000willbeeligiblefor40%taxrelief; c)Personalusevehiclesvaluedat$20,001ormoreshallreceive40%taxreliefonthefirst$20,000ofvalue; d) All other vehicles which do not meet the definition of “qualifying” (business use vehicles, farm use vehicles, motor homes, etc.) will not be eligible for any form of tax relief under this program. Pursuant to authority conferred in Item 503.D of the 2005 State Appropriations Act, the County Treasurer shall issue a supplemental personal property tax bill in the amount of 100 percent of tax due without regard to any former entitlement to state PPTRA relief, plus applicable penalties and interest, to any taxpayer whose taxeswithrespecttoaqualifyingvehiclefortaxyear2005oranypriortaxyearremainunpaidonSeptember1,2006,orsuchdateas statefundsforreimbursementofthestateshareofsuchbillhavebecomeunavailable,whicheveroccursfirst. e) Penalty and interest with respect to bills issued pursuant to this section shall be computed on the entire amount of tax owed. InterestshallbecomputedattherateprovidedinSection9-51oftheCountycodefromtheoriginalduedateofthetax. Sec. 12 The County Administrator, on behalf of the Board of Supervisors, shall ensure that required contributions for each defined benefit pensionplanarefundedandpaidannuallyinaccordancewithestablishedfundingpolicies. TheCountyAdministratorisauthorized to withhold or adjust General Fund contributions to other funds to ensure timely pension payments if such payments are not made inaccordancewithestablishedpolicytimelines. Sec. 13 Upon adoption of the annual budget by the Board of Supervisors, the County Administrator is hereby authorized to execute and disburse payments under the Community Development Block Grant (CDBG), the HOME Investment Partnerships Program (HOME), andtheCommunityContractsprogramsfundedtherein,inaccordancewiththetermsandconditionsofsuchagreements. ChesterfieldCounty,VA Page 39 of 40 CHESTERFIELD COUNTY BOARD OF SUPERVISORS AGENDA Meeting Date: April 8, 2026 Item Number: 9.A. Subject: Adjournment, Convening of Closed Session, and Notice of Next Scheduled Meeting of the Board of Supervisors Board Action Requested: Summary of Information: Motion of adjournment and convening of a 15-day closed session at undisclosed locations pursuant to Sections 2.2-3711(A)(1) and 2.2-3712(B), Code of Virginia, 1950, as amended, solely for the purpose of interviewing candidates for the position of County Administrator. The Board is adjourning to its regularly scheduled Board of Supervisors meeting on April 22, 2026, at 2 p.m. in Room 502 of the County Administration Building, where it will come out of the 15-day closed session and certify the closed session at the beginning of the meeting. Attachments: None Preparer: Susan Wilson, Clerk to the Board of Supervisors Approved By: Page 40 of 40