2025-04-09 Packet
CHESTERFIELD COUNTY
CHESTERFIELD, VIRGINIA 23832
AGENDA
April 9, 2025
BOARD OF
SUPERVISORS
JIM A. INGLE
CHAIR
BERMUDA DISTRICT
MARK S. MILLER, Ph.D.
VICE CHAIR
MIDLOTHIAN DISTRICT
JESSICA L. SCHNEIDER
CLOVER HILL DISTRICT
JAMES M. "Jim" HOLLAND
DALE DISTRICT
KEVIN P. CARROLL
MATOACA DISTRICT
JOSEPH P. CASEY, Ph.D.
COUNTY ADMINISTRATOR
6 p.m. Evening Session - Public Meeting Room, 10001 Iron Bridge Road
1. Invocation by the Honorable James M. Holland, Dale District Supervisor
2. Pledge of Allegiance Led by Matt Harris, Deputy County Administrator
3. Approval of Minutes
4. Requests to Postpone Agenda Items and Additions, Deletions or Changes in the Order of
Presentation
5. Fifteen-Minute Citizen Comment Period on Unscheduled Matters
6. New Business
A. Adoption of Ordinance Amendments Relating to the Department of Utilities’ Fee Changes
B. Adoption of an Ordinance Establishing the Annual Tax Levy on Various Classes of Real
Estate and Personal Property
C. Adoption of the FY2026 Budget, FY2026-2030 Capital Improvement Plan (CIP), FY2026
Appropriations Resolution, and the FY2026 Community Development Block Grant and the
HOME Investment Partnership Annual Plan
7. Fifteen-Minute Citizen Comment Period on Unscheduled Matters
8. Adjournment
A. Adjournment and Notice of Next Scheduled Meeting of the Board of Supervisors
Page 1 of 28
CHESTERFIELD COUNTY
BOARD OF SUPERVISORS
AGENDA
Meeting Date: April 9, 2025 Item Number: 6.A.
Subject:
Adoption of Ordinance Amendments Relating to the Department of Utilities’ Fee Changes
Board Action Requested:
Adopt attached amendments to 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 26, 2025, concerning the proposed changes to
Utilities fees.
The Utilities Department’s analysis of the FY2026 budget, capital replacement and maintenance projects, and
projections over the next ten years indicate that 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 and replacement 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 the 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 $5.77/month
Water commodity cost charge $2.71/CCF
Water capacity cost charge $8.77/ERU/month
Wastewater commodity cost charge $2.87/CCF
Wastewater capacity cost charge $14.29/ERU/month
A net total increase of $5.7 million in revenues is anticipated from the change in the unit rate of the customer,
commodity, and capacity charges ($300,000 in customer charge, $4.3 million in commodity charges, and $1.1
million in capacity charges). A typical residential combined water and wastewater bill will increase $2.76 per
month, from $65.13 to $67.89, or 4.24%, based on consumption of 7 CCFs (one CCF is 100 cubic feet or 748
gallons of water).
Utility Capital Cost Recovery Charges - The proposed capital cost recovery charges are $6,326 for water and
Page 2 of 28
$5,670 for wastewater. This 5% increase is $301 for water and $270 for wastewater. Tiered capital
cost recovery charges are proposed for 3-inch and larger meters based on meter size and type as listed in the
AWWA M22 Manual.
Meter Charges – The proposed meter charge for a five-eighth inch meter is an increase of $40, from $200 to
$240, due to the cost of meters. The proposed meter charge for larger meters also increases.
Service Line Fees – The proposed service line charge for a five-eighth inch meter is an increase of $1,100,
from $2,800 to $3,900, due to the cost of materials. The proposed service line charge for larger service line
sizes also increases.
Strong Waste Surcharges Rates – The proposed increase for BOD is $0.03/lb from $0.25/lb to $0.28/lb. The
proposed increase for TSS is $0.02/lb from $0.24/lb to $0.26/lb. These increases are due to operational costs.
The proposed ordinance is attached.
Attachments:
1. Ordinance to Amend 18-22 Connection Fees and 18-27 Utility Charges
Preparer: George Hayes, Director of Utilities
Gerard Durkin, Director of Budget and Management
Approved By:
Page 3 of 28
AN ORDINANCE TO AMEND THE CODE OF THE COUNTY
OF CHESTERFIELD, 1997, AS AMENDED, BY AMENDING
AND RE-ENACTING SECTIONS 18-22 CONNECTION FEES AND 18-27 UTILITY
CHARGES
BE IT ORDAINED by the Board of Supervisors of Chesterfield County:
(1) That Sections 18-22 and 18-27 of the Code of the County of Chesterfield, 1997, as
amended, are amended and re-enacted to read as follows:
Sec. 18-22. Connection fees.
(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 $6,025.00
$6,326.00
$5,400.00
$5,670.00
(ii) For a dwelling, two-family (per unit) ⅝ 1.00 6,025.00
6,326.00
5,400.00
5,670.00
(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 5,121.00
5,377.00
4,590.00
4,820.00
(iv)Other multi-unit developments Any 1.00 6,326.00 5,670.00
(iv) (v)For all other customer classes ⅝ 1.00 6,025.00 5,400.00
1 2.50 15,063.00 13,500.00
1½ 5.00 30,125.00 27,000.00
2 8.00 48,200.00 43,200.00
3 16.00 96,400.00 86,400.00
4 25.00 150,625.00 135,000.00
6 50.00 301,250.00 270,000.00
8 80.00 482,000.00 432,000.00
10 115.00 692,875.00 621,000.00
12 155.00 933,875.00 837,000.00
Meter Type
Positive Displacement ⅝ 1.00 6,326.00 5,670.00
Positive Displacement 1 2.50 15,815.00 14,175.00
Positive Displacement 1½ 5.00 31,630.00 28,350.00
Positive Displacement 2 8.00 50,608.00 45,360.00
Compound Class II 3 17.50 110,705.00 99,225.00
Fire Meter-Compound 3 17.50 110,705.00 99,225.00
Turbine Class II 3 21.75 137,591.00 123,323.00
Compound Class II 4 30.00 189,780.00 170,100.00
Fire Meter-Compound 4 35.00 221,410.00 198,450.00
Turbine Class II 4 37.50 237,225.00 212,625.00
Compound Class II 6 67.50 427,005.00 382,725.00
Fire Meter-Compound 6 80.00 506,080.00 453,600.00
Turbine Class II 6 80.00 506,080.00 453,600.00
Page 4 of 28
Compound Class II 8 80.00 506,080.00 453,600.00
Fire Meter-Compound 8 140.00 885,640.00 793,800.00
Turbine Class II 8 140.00 885,640.00 793,800.00
Fire Meter-Compound 10 220.00 1,391,720.00 1,247,400.00
Turbine Class II 10 210.00 1,328,460.00 1,190,700.00
Turbine Class II 12 265.00 1,676,390.00 1,502,550.00
The capital cost recovery charge for meters that are larger than 12 inches shall be determined by the
director based on the number of ERUs per unit.
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.
(v) (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)(iv) (v).
(c) The meter and water service line installation charge shall be:
(1) For installing water service lines:
Inches Charge
⅝ $2,800.00 $3,900.00
1 3,000.00 4,100.00
1½ 5,000.00 5,300.00
2 5,600.00 6,100.00
(2) For installing meters:
Inches Charge
⅝ $200.00 $240.00
1 240.00 300.00
1½ 460.00 600.00
2 600.00 800.00
(3) For installing residential outside use meters using existing service lines: $800.00 $930.00.
(h) Except as otherwise provided herein, tThe capital cost recovery charge shall be the charge that is in effect on
the date that the customer applies for service. except that, wWhen 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.
o o o
Sec. 18-27. - Utility charges.
Effective with bills issued on and after July 1, 202425, the consumer shall pay charges for utility service in
accordance with the following schedules:
(a)Monthly service charges. The monthly service charge shall be:
(1)Customer cost charge. A customer cost charge of $2.80 $5.77 for each service account. However,
customer, including customers who have both water and wastewater accounts and customers
Page 5 of 28
who have only a water account or only a wastewater account shall pay a customer cost charge of
$5.60.
(2)Commodity cost charge.
(i) Water: $2.58 $2.71 per 100 cubic feet (Ccf).
(ii) Wastewater: $2.71 $2.87 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 $8.35
$8.77
$14.15
$14.29
(ii) Dwelling, two-family (per unit) ⅝ 1.00 8.35 8.77 14.15 14.29
(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 7.10 7.45 12.03 12.15
(iv) All other customer classes ⅝ and ¾ 1.00 8.35 14.15
1 2.50 20.88 35.38
1½ 5.00 41.75 70.75
2 8.00 66.80 113.20
3 16.00 133.60 226.40
4 25.00 208.75 353.75
6 50.00 417.50 707.50
8 80.00 668.00 1,132.00
10 115.00 960.25 1,627.25
12 155.00 1,294.25 2,193.25
Meter Type
Positive Displacement ⅝ 1.00 8.77 14.29
Positive Displacement 1 2.50 21.93 35.73
Positive Displacement 1½ 5.00 43.85 71.45
Positive Displacement 2 8.00 70.16 114.32
Compound Class II 3 17.50 153.48 250.08
Fire Meter-Compound 3 17.50 153.48 250.08
Turbine Class II 3 21.75 190.75 310.81
Compound Class II 4 30.00 263.10 428.70
Fire Meter-Compound 4 35.00 306.95 500.15
Turbine Class II 4 37.50 328.88 535.88
Compound Class II 6 67.50 591.98 964.58
Fire Meter-Compound 6 80.00 701.60 1,143.20
Turbine Class II 6 80.00 701.60 1,143.20
Compound Class II 8 80.00 701.60 1,143.20
Fire Meter-Compound 8 140.00 1,227.80 2,000.60
Turbine Class II 8 140.00 1,227.80 2,000.60
Fire Meter-Compound 10 220.00 1,929.40 3,143.80
Turbine Class II 10 210.00 1,841.70 3,000.90
Turbine Class II 12 265.00 2,324.05 3,786.85
The capacity cost charge for meters not listed above will be based on the Maximum Flow Rate in the
Page 6 of 28
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
o o o
(5) Strong waste surcharge BOD Surcharge Rate (RBOD) = $0.25 $0.28 per pound
TSS Surcharge Rate (RTSS) = $0.24 $0.26 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
o o o
(2) That these ordinances shall become effective July 1, 2025.
Page 7 of 28
CHESTERFIELD COUNTY
BOARD OF SUPERVISORS
AGENDA
Meeting Date: April 9, 2025 Item Number: 6.B.
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 2025.
Summary of Information:
The Board held a public hearing on March 26, 2025 concerning the attached ordinance regarding annual tax
rates. Tax rates on existing classes of property for calendar year 2025 were advertised as follows: $0.89 for real
estate; $0.89 for tangible personal property and real estate for public service corporations; $3.35 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. In addition, the
$10 gross receipts threshold for the business professional occupancy (BPOL) tax is $550,000.
Attachments:
1. Ordinance to Establish the Annual Tax Levy on Various Classes - 2025
Preparer: Gerard Durkin, Director of Budget and Management
Approved By:
Page 8 of 28
0637:127376.1 1 4/9/2025
This ordinance will not be reproduced by Municode.
Insert in Code book before Page 9:1 and remove last year’s ordinance.
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, 2025, and ending on the thirty-first
day of December, 2025, 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 $3.35 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.
Page 9 of 28
0637:127376.1 2 4/9/2025
This ordinance will not be reproduced by Municode.
Insert in Code book before Page 9:1 and remove last year’s ordinance.
(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.
(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 $3.35 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 10 of 28
CHESTERFIELD COUNTY
BOARD OF SUPERVISORS
AGENDA
Meeting Date: April 9, 2025 Item Number: 6.C.
Subject:
Adoption of the FY2026 Budget, FY2026-2030 Capital Improvement Plan (CIP), FY2026 Appropriations
Resolution, and the FY2026 Community Development Block Grant and the HOME Investment Partnership
Annual Plan
Board Action Requested:
Adopt the FY2026 Budget, FY2026-2030 Capital Improvement Plan (CIP), FY2026 Appropriations
Resolution, and the FY2026 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 FY2026 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 26, 2025.
Attachments:
1. Presentation
2. FY2026 Appropriations Resolution
Preparer: Gerard Durkin, Director of Budget and Management
Approved By:
Page 11 of 28
FY2026 Adopted Budget
April 9th, 2025
Page 12 of 28
Post -Proposed Budget Community Engagement
Chesterfield On Point Blog Article7 Community Meetings
Chesterfield Behind the Mic Podcast
Page 13 of 28
State Budget Update
•May 2nd: Deadline for Governor to sign/veto bills and state budget amendments
•Full impact to Schools budget still unknown
•Return to Board late May/June with potential adjustments to FY2026 budget
Page 14 of 28
Proposed Tax Rate Changes
Category 2024 Calendar Year Rate*Proposed 2025 Calendar Year Rate*
Real Estate $0.90 $0.89
Tangible Personal Property (excluding automobiles and trucks) and Real Estate for Public Service Corporations $0.90 $0.89
Personal Property $3.35 $3.35
Personal Property (automobiles and trucks) of Public Service Corporations $3.35 $3.35
Computer Equipment and Peripherals Used in Data Centers $0.24 $0.24
Personal Property Tax for members of Volunteer Rescue Squads, Volunteer Fire Departments, Volunteer Police Chaplains, and Auxiliary Police $0.90 $0.89
Personal Property Tax for Wild and Exotic Animals $0.01 $0.01
Personal Property Tax for Motor Vehicles that use "Clean and Special Fuels"$3.24 $3.24
Machinery and Tools $1.00 $1.00
Personal Property Tax for Motor Vehicles, Trailers, And Semi-Trailers with a gross weight of 10,000 Pounds or more $0.90 $0.89
Airplanes $0.50 $0.50
Personal Property Tax for Specially Equipped Motor Vehicles $0.01 $0.01
*per $100 assessed value Page 15 of 28
Actions For Tonight
Adoption of an Ordinance Establishing the Annual Tax Levy on Various Classes of Real Estate and Personal Property
Adoption of the FY2026 Budget, FY2026-2030 Capital Improvement Plan (CIP), FY2026 Appropriations Resolution, and the FY2026 Community Development Block Grant and the HOME Investment Partnership Annual Plan
Adoption of Ordinance Amendments Relating to the Department of Utilities’ Fee Changes
Page 16 of 28
Year-Round Budget Process
April 23- Appropriate $15M for one-time 5% credit on June real estate tax bill
- Set public hearing for CIP and debt fund amendments from Dec. BOS meeting
May 14Audit and Finance Committee meeting (with Schools)
May 28- Public hearing for CIP and debt fund amendments
June 25- Projected FY2025 year-end position and potential allocations
July 1Fiscal Year 2026 begins
Page 17 of 28
FY2026Budget AppropriationsResolution
FY2026AppropriationsResolution
RESOLUTION TO APPROPRIATE DESIGNATED FUNDS AND ACCOUNTS FROM DESIGNATED ESTIMATED REVENUES FOR FY2026 FOR
THEOPERATINGBUDGETSANDTHECAPITALIMPROVEMENTPROGRAMFORTHECOUNTYOFCHESTERFIELD,VIRGINIA
BEITHEREBYRESOLVEDbytheBoardofSupervisorsoftheCountyofChesterfield:
That for the fiscal year beginning on the first day of July 2025 and ending on the thirtieth day of June 2026, 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
leviedonJanuary1,2025,anddueDecember5,2025,beappropriatedforFY2026. Theseappropriationswillbemadewithrevenues
projectedwitha$0.89realestatetaxrateforcalendaryear2025.
GeneralFund
EstimatedRevenue FY2026Proposed
LocalSources 935,482,600
ChargesforServices 15,991,800
FinesandForfeitures 1,365,200
GeneralPropertyTaxes 742,009,000
OtherLocalTaxes 144,678,500
PermitsandFees 9,314,400
RecoveredCostsandMiscellaneous 5,230,400
UseofMoneyandProperty 16,893,300
OtherAgencies 95,439,500
FederalAid 11,512,100
StateAid 83,927,400
OtherFinancingSources 11,842,300
TransfersIn 3,642,300
UseofReserves 8,200,000
EstimatedRevenueTotal 1,042,764,400
Appropriations FY2026Proposed
AdministrationofJustice 15,005,300
CommunityDevelopment 18,966,600
DebtService 34,152,800
Education 413,004,300
GeneralGovernment 94,348,100
HealthandWelfare 76,781,500
OperatingTransfers 36,123,800
Parks,Recreation,andCultural 37,701,500
PublicSafety 287,828,400
PublicWorks 28,852,100
AppropriationsTotal 1,042,764,400
ChesterfieldCounty,VA
Page 18 of 28
FY2026Budget AppropriationsResolution
AirportFund
EstimatedRevenue FY2026Proposed
LocalSources 1,058,700
ChargesforServices 107,200
RecoveredCostsandMiscellaneous 44,300
UseofMoneyandProperty 907,200
OtherFinancingSources 165,000
TransferfromGeneralFund 165,000
PublicWorks 635,000
FederalAid 270,000
Pay-Go 341,000
StateAid 24,000
EstimatedRevenueTotal 1,858,700
Appropriations FY2026Proposed
DebtService 131,800
PublicWorks 1,726,900
AppropriationsTotal 1,858,700
CapitalProjectsFund
EstimatedRevenue FY2026Proposed
CapitalProjectsFund 66,502,700
DebtProceeds 7,112,500
FinesandForfeitures 100,000
Pay-Go 26,319,100
StateAid 11,704,500
TransferfromCVTAFund 10,167,300
TransferfromMentalHealthFund 1,575,000
TransferfromTourismFund 1,100,000
TransferFromVehicleRegistration 8,424,300
EstimatedRevenueTotal 66,502,700
Appropriations FY2026Proposed
CapitalProjectsFund 66,502,700
AppropriationsTotal 66,502,700
Note:
•Anadditional$500,000inCountyprojectsavingsisalreadyappropriatedintheCapitalProjectsFundthatwill
bereallocatedfornewprojects.
ChesterfieldCounty,VA
Page 19 of 28
FY2026Budget AppropriationsResolution
CentralVirginiaTransportationAuthority
EstimatedRevenue FY2026Proposed
LocalSources 30,000,000
OtherLocalTaxes 30,000,000
EstimatedRevenueTotal 30,000,000
Appropriations FY2026Proposed
CommunityDevelopment 10,167,300
DebtService 19,832,700
AppropriationsTotal 30,000,000
Children’sServicesFund
EstimatedRevenue FY2026Proposed
LocalSources 950,000
ReimbursementfromColonialHeights 950,000
OtherAgencies 13,260,600
FederalAid 300,000
StateAid 12,960,600
OtherFinancingSources 12,050,900
TransferfromGeneralFund 1,907,700
TransferfromSchoolOperationsFund 5,143,200
UseofReserves 5,000,000
EstimatedRevenueTotal 26,261,500
Appropriations FY2026Proposed
AdditiontoReserves 5,000,000
HealthandWelfare 21,261,500
AppropriationsTotal 26,261,500
DebtService
EstimatedRevenue FY2026Proposed
LocalSources 262,800
UseofMoneyandProperty 262,800
OtherFinancingSources 102,772,200
TransferfromGeneralFund 34,152,800
TransferfromMentalHealthFund 173,400
TransferfromSchoolOperationsFund 68,446,000
EstimatedRevenueTotal 103,035,000
Appropriations FY2026Proposed
DebtService 103,035,000
AppropriationsTotal 103,035,000
ChesterfieldCounty,VA
Page 20 of 28
FY2026Budget AppropriationsResolution
FleetandRadioShopFund
EstimatedRevenue FY2026Proposed
LocalSources 32,194,300
ChargesforServices 32,194,300
OtherFinancingSources 75,000
UseofReserves 75,000
PublicWorks 1,380,000
UseofReserves 1,380,000
EstimatedRevenueTotal 33,649,300
Appropriations FY2026Proposed
FleetManagement 29,923,800
PublicWorks 1,380,000
RadioShop 2,345,500
AppropriationsTotal 33,649,300
GrantsFund
EstimatedRevenue FY2026Proposed
LocalSources 10,811,000
ChargesforServices 10,741,400
RecoveredCostsandMiscellaneous 69,600
OtherAgencies 7,332,600
FederalAid 3,765,300
StateAid 3,567,300
OtherFinancingSources 2,771,400
TransferfromGeneralFund 2,064,600
TransferfromMentalHealthFund 702,300
TransferfromSocialServices 4,500
EstimatedRevenueTotal 20,915,000
Appropriations FY2026Proposed
CapitalProjectsFund 50,000
ChildAdvocacyCenter 457,700
CommunityDevelopmentBlockGrantandHome 2,180,700
DomesticViolenceProsecutor 129,000
DomesticViolenceVictimAdvocateGrants 91,400
FamiliesFirstGrant 757,900
JuvenileDetentionGrant-USDA 80,400
PartC-InfantandToddlerConnectionGrant 3,675,700
PoliceGrants 106,600
RevenueRecovery 9,736,700
TechnologyTrustFund 288,500
TreatmentCourts 832,300
VictimandWitnessAssistance 1,340,600
VirginiaJuvenileCommunityCrimeControlAct(VJCCCA) 1,187,500
AppropriationsTotal 20,915,000
Note:
•Anadditional$191,730.28inintheCommunityDevelopmentBlockGrantisalreadyappropriatedinthegrant
fundthatwillbeusedfornewlyidentifiedprogramming.
ChesterfieldCounty,VA
Page 21 of 28
FY2026Budget AppropriationsResolution
HealthcareFund
EstimatedRevenue FY2026Proposed
LocalSources 177,326,700
ChargesforServices 177,326,700
EstimatedRevenueTotal 177,326,700
Appropriations FY2026Proposed
HealthcareContributions 177,326,700
AppropriationsTotal 177,326,700
MentalHealthSupportServicesFund
EstimatedRevenue FY2026Proposed
LocalSources 33,993,000
ChargesforServices 33,984,000
RecoveredCostsandMiscellaneous 9,000
OtherAgencies 11,208,000
FederalAid 976,600
StateAid 10,231,400
OtherFinancingSources 19,672,500
TransferfromGeneralFund 16,791,400
UseofReserves 2,881,100
EstimatedRevenueTotal 64,873,500
Appropriations FY2026Proposed
HealthandWelfare 64,873,500
AppropriationsTotal 64,873,500
RiskManagementFund
EstimatedRevenue FY2026Proposed
LocalSources 12,632,000
ChargesforServices 12,632,000
OtherFinancingSources 13,000,000
UseofReserves 13,000,000
EstimatedRevenueTotal 25,632,000
Appropriations FY2026Proposed
AdditiontoReserves 13,000,000
GeneralGovernment 12,632,000
AppropriationsTotal 25,632,000
ChesterfieldCounty,VA
Page 22 of 28
FY2026Budget AppropriationsResolution
AppomattoxGovernor’sSchool
EstimatedRevenue FY2026Proposed
OtherAgencies 2,094,400
StateAid 2,094,400
OtherFinancingSources 3,537,000
LocalSources 3,537,000
EstimatedRevenueTotal 5,631,400
Appropriations FY2026Proposed
Education 5,631,400
AppropriationsTotal 5,631,400
SchoolCapitalProjects
EstimatedRevenue FY2026Proposed
OtherFinancingSources 144,000,000
DebtProceeds 26,000,000
ProceedsfromIndebtedness 109,000,000
TransferfromSchoolOperationsFund 9,000,000
EstimatedRevenueTotal 144,000,000
Appropriations FY2026Proposed
Education 144,000,000
AppropriationsTotal 144,000,000
ChesterfieldCounty,VA
Page 23 of 28
FY2026Budget AppropriationsResolution
SchoolOperatingFund
EstimatedRevenue FY2026Proposed
OtherAgencies 627,262,700
FederalAid 56,023,700
StateAid 571,239,000
OtherFinancingSources 428,203,900
LocalSources 17,719,700
TransferfromSchool CapitalProjectsFund 62,500
TransferfromSchool FoodServicesFund 950,000
TransferfromSchool OperationsFund 505,000
TrffromGeneral Fund (One-TimeOperating)8,800,000
TrffromGeneral Fund (Recurring Baseline)392,204,300
Useof Reserves 7,962,400
EstimatedRevenueTotal 1,055,466,600
StormwaterUtility Fund
Estimated Revenue FY2026Proposed
LocalSources 4,828,600
Chargesfor Services 4,828,600
PublicWorks 8,700,000
Chargesfor Services 8,700,000
Estimated RevenueTotal 13,528,600
Appropriations FY2026Proposed
PublicWorks 13,528,600
AppropriationsTotal 13,528,600
ChesterfieldCounty,VA
Appropriations FY2026Proposed
36,967,300
68,446,000
41,848,900
718,106,000
9,000,000
93,018,100
59,549,200
Administration / Attendance and Health
Debt Service
Food Service
Instruction
Reserve for / Transfer to Capital Projects
Operations and Maintenance
Pupil Transportation
Technology 28,531,100
AppropriationsTotal 1,055,466,600
Note:
•Total is reflective of the County Administrator’s $12 million holdback per Section 4 of this Appropriations
Resolution.
Page 24 of 28
FY2026Budget AppropriationsResolution
TourismImprovementFund
EstimatedRevenue FY2026Proposed
LocalSources 11,588,200
OtherLocalTaxes 7,470,600
RecoveredCostsandMiscellaneous 4,117,600
EstimatedRevenueTotal 11,588,200
Appropriations FY2026Proposed
CommunityDevelopment 11,588,200
AppropriationsTotal 11,588,200
UtilitiesCapitalProjects
EstimatedRevenue FY2026Proposed
UtilityServices 358,550,000
TransferfromWastewaterFund 191,150,000
TransferfromWaterFund 167,400,000
EstimatedRevenueTotal 358,550,000
Appropriations FY2026Proposed
UtilityServices 358,550,000
AppropriationsTotal 358,550,000
Utilities
EstimatedRevenue FY2026Proposed
LocalSources 462,057,400
ChargesforServices 168,039,700
OtherFinancingSources(Uses) 283,616,500
PermitsandFees 12,900
RecoveredCostsandMiscellaneous 2,522,700
UseofMoneyandProperty 7,865,600
EstimatedRevenueTotal 462,057,400
Appropriations FY2026Proposed
DebtService 3,467,400
UtilityServices 458,590,000
AppropriationsTotal 462,057,400
ChesterfieldCounty,VA
Page 25 of 28
FY2026Budget AppropriationsResolution
Sec. 2
Subsequent to the appropriations outlined in section 1, the Board of Supervisors may make additional appropriations if there is an
unencumbered and unappropriated sum sufficient to appropriate.
Sec. 3
The County Administrator may increase appropriations for non-budgeted revenue that may occur during the fiscal year as follows:
insurance recoveries of any amount received for damage to any County property, including vehicles, for which County funds have
been expended; refunds or reimbursements, in any amount, made to the County for which the County has expended funds directly
related to that refund or reimbursement; and other revenue not to exceed $200,000.
Budget Change Requests are required when transferring funds between appropriation categories and capital projects, when appro-
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.
Any budget change request above $200,000 will be taken to the Board of Supervisors for approval.
Sec. 4
The County Administrator – in concert with the Board of Supervisors – may make available the General Fund transfer to schools and
make appropriations in the School Operating Fund, contingent upon availability of funds and other circumstances, based on the
following schedule: $4 million on December 15, $4 million on February 15, and $4 million on May 15.
Sec. 5
The County Administrator may, as provided herein, authorize the transfer of any unencumbered balance or portion thereof from one
classification of expenditure to another within the same department or appropriation category. Unless otherwise provided below,
the County Administrator may transfer up to $50,000 from the unencumbered appropriated balance and prior year end carry forward
assignments from one appropriation category (including assigned fund balance) to another appropriation category or between cap-
ital projects. No more than one transfer may be made for the same item unless the total amount to be transferred for the item does
not exceed $50,000.
The School Board or School Superintendent may make revenue and expenditure transfers among school appropriations categories
or between capital projects during the fiscal year with approval delegated, in aggregate, in the following i ncrements: $0-50,000
Superintendent, $50,001-499,999 School Board, $500,000+ Board of Supervisors.
Sec. 6
The County Administrator may authorize the acceptance and appropriation of each grant up to $300,000. The County Administrator
may approve transfers among funds to enable capital projects or grants to be accounted for correctly as long as funding sources are
consistent and total appropriation is not increased. The County Administrator is authorized to reallocate funding sources for capital
projects, cash proffers, and debt service p ayments. Upon completion of a capital project or grant program, staff is authorized to
close out the project and transfer any remaining balances to the original funding source, reallocate debt proceeds as permitted by
the respective Debt Series Official Statements, appropriate outside revenue up to the amount received, and transfer any remaining
balances to the Reserve for Future Projects within each respective fund. Savings in projects initiated as part of a major maintenance
program are authorized to be transferred by staff to the corresponding major maintenance account for future improvements. Staff
is authorized to reprogram Community Development Block Grant funds by closing program cost centers and transferring funding
to newly approved programs based on adoption by the Board of Supervisors. If outside contributions or external revenues do not
materialize at the level budgeted, staff may reduce revenue and expenditure appropriations to the level received.
Appropriations within the Capital Projects Fund shall be withheld from allocation to specific projects until September 30, 2025, or
such date as may be determined by the County Administrator, or designee, in order to mitigate risks associated with uncertain
economic conditions. Such appropriations shall remain centrally held and unexpended until the County Administrator, in
consultation with the Board of Supervisors as necessary, determines that fiscal conditions warrant their release.
The School Superintendent is authorized to reallocate savings from major maintenance or food service programs to be transferred to
the corresponding major maintenance or food services account for future improvements. The County Administrator is authorized to
reallocate funding sources for school capital projects, cash proffers, and debt service. Upon completion of a capital project or grant
program, County staff is authorized to close out the project and transfer any remaining balances to the original funding source, real-
locate debt proceeds as permitted by the respective Debt Series Official Statements, appropriate outside revenue up to the
amount received, and transfer any remaining balances to the Reserve for Future Projects.
Chesterfield County, VA Page 26 of 28
FY2026Budget 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
compensation-relatedcosts—toincludesalarysupplementsinsupportoftheirperformanceofdutiesasdefinedinaseparatesigned
agreement with the County for constitutional officers -as well as for transfers to departments to cover energy/fuel costs, and funds
receivedfromassetforfeituresforallowableexpenditures. TheCountyAdministratorisauthorizedtotransferbudgetedcontingency
fundsamongappropriationcategories. WithintheHealthcareFund,theCountyAdministratorisauthorizedtoappropriateuseofre-
serves,interestearnings,andadditionalemployeeoremployercontributionsinanyamounttopayclaims,deductibles,settlements,
andanycostsassociated withhealthcare.
Sec. 8
Alloutstandingencumbrances,bothoperatingandcapital,inallCountyfundsupto$150million,atJune30,2025,shallbeanamend-
menttotheadoptedbudgetandshallbereappropriatedtothenextfiscalyeartothesamedepartmentforwhichtheywereassigned
inthepreviousyear. Atthecloseofthefiscalyear,allunassignedappropriationslapseforbudgetitemsotherthan: thosecontained
inlife-to-datefunds,budgetedtransferstolife-to-datefunds;otheruseofrestricted,committed,orassignedfundbalances;District
ImprovementFunds;DistrictEnhancementCapitalImprovementFunds(DECIF);assetforfeiturefunds;grantfunds;constructionas-
signments; assignments for County and School reserves for future capital improvements; donations received for specific purposes;
taxrevenuesreceivedforspecialassessmentdistrictsandinterestearningsthereon;FireandEmergencyMedicalServicesapparatus
andequipmentfunding;PoliceDepartmentfundingforreplacementvehicles;SheriffDepartmentfundingforreplacementvehicles
and equipment; General Services vehicle and equipment funding; Parks and Recreation vehicle and equipment funding; Economic
Developmentincentivefunds;andrefundsforoff-siteandoversized waterandwastewaterfacilities.
Sec. 9
Any funds specifically budgeted to add to an assignment of fund balance shall be automatically assigned during the year end audit
process. All excess revenues and unspent appropriations in the telecommunications program are authorized to be automatically
assignedforfuturetelecommunicationsupgrades. AllexcessrevenuesintheBPOLprogramareauthorizedtobereservedforfuture
transportationoreconomicdevelopmentinitiatives. Allrevenuesfromvehicleregistrationfeesreceivedinexcessofthosebudgeted
shall be authorized to be reserved for future transportation improvements. Any revenues received from the sale of real property to
satisfy delinquent taxes are authorized to be reserved at year end. All excess transient occupancy taxes and VDOT reimbursements
received in the General Fund are authorized to be reserved at the end of each fiscal year. All Utilities Department Rate Stabilization
Reserve funds are authorized to be reserved at the end of each fiscal year. All funds generated from real estate taxes as a result of
the Summit development shall be authorized to be reserved for transportation improvements within the traffic shed in which the
development is located, or any traffic shed which would provide relief to that shed. All funds generated from real estate taxes as
a result of the Carvana development shall be authorized to be reserved for transportation improvements within the traffic shed in
whichthedevelopmentislocated,oranytrafficshed whichwouldproviderelieftothatshed.
Sec. 10
TheCountyAdministratorisauthorizedtomakeexpendituresfromTrust&Agencyfundsforthespecifiedreasonsforwhichthefunds
wereestablished. Innocaseshall theexpenditureexceed theavailablebalance inthefund.
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% tax relief;
c)Personalusevehiclesvaluedat$20,001ormoreshallreceive 40%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
state fundsforreimbursementofthestate share ofsuchbillhavebecomeunavailable, whicheveroccursfirst.
e) Penalty and interest with respect to bills issued pursuant to this section shall be computed on the entire amount of tax owed.
InterestshallbecomputedattherateprovidedinSection9-51oftheCountycodefromtheoriginalduedate ofthetax.
ChesterfieldCounty,VA
Page 27 of 28
FY2026Budget AppropriationsResolution
Sec. 12
The County Administrator, on behalf of the Board of Supervisors, will ensure that the payment amounts for defined benefit pension
plans for each liability is funded and paid annually. The County Administrator is authorized to withhold and adjust General Fund
contributions to other funds to make pension plan payments for the respective funds if not paid on the policy established
timeline as applicable.
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), and the Community Contracts programs funded therein, in accordance with the terms and conditions of such
agreements.
The Board of Supervisors shall authorize funding to support Chesterfield Countyʼs Class A membership with Richmond Region
Tourism (RRT), representing the 1.75% lodging tax share. The remaining 0.25% lodging tax share, bringing the total contribution to
2.0% based on actual lodging tax revenue from FY2024, shall not be released to RRT until additional roles and accountability are
defined between Chesterfield County and RRT in FY2026, and shall be subject to approval by the Board of Supervisors.
ChesterfieldCounty, VA
Page 28 of 28