NO Tax Increase for 2025-26
By Misty Green
Through some hard number crunching, Macon County Mayor Steve Jones stated during the July 7, 2025, Committee of the Whole meeting that this year’s budget can be passed with zero tax increases to support it.
RESOLUTION NO. 7-3/25 – A RESOLUTION FIXING THE TAX LEVY IN MACON COUNTY, TENNESSEE FOR THE FISCAL YEAR BEGINNING JULY 1, 2025, AND ENDING JUNE 30, 2026 SECTION 1. BE IT RESOLVED by the Board of County Commissioners of Macon
County, Tennessee, assembled in regular session setting the property tax rate for Macon County, Tennessee for the year beginning July 1, 2025, shall be $1.6228 on each $100.00 of taxable property, which is to provide revenue for each of the following funds and otherwise conform to the following levies: FUND – RATE
General Fund – $1.0881; Solid Waste/Sanitation – $0.0462; Highway/Public Works – $0.1416; General Purpose School – $0.2994; Capital Projects – $0.0475, for a total RATE of $1.6228.
This final vote for the budget is scheduled to occur on July 21st at 6:30 p.m. in the Administration Building Meeting Room at 201 Nature Trail Way in Lafayette.
Included in the commissioners packet was this letter dated: 5/1/2025
Dear Mayor Jones and Macon County Commissioners,
I want to sincerely thank you for your years of support and sponsorship of Adult Education in Macon County. When I first approached the County Commission for assistance, your commitment helped provide financing forGED and HiSET testing vouchers specifically for Macon County students, including inmates who would not have had the financial means to
pursue these life-changing opportunities on their own.
Thanks to your support, many individuals were able to take a critical step toward building a
better future for themselves, their families, and our community as a whole. Your investment in
Adult Education has truly made a lasting impact.
Recently, Governor Bill Lee has allocated state funding to cover the cost of the HiSET test,
meaning that I will no longer need to request local financial support at this time. However,
should the need arise again in the future, I hope the Commission will consider supporting Adult
Education once more.
On behalf of the many lives you’ve helped change, thank you again for your generosity, vision,
and commitment to education in Macon County.
Thank you, June Spears – Lead Instructor for Macon Adult Education
Macon County Library Board of Trustees – Resignations/ Appointments to Library Board
Macon County Commissioners accepted the resignation of Tim Roark and Faye Fitzpatrick’s position on the Macon County Library Board of Trustees effective at the end of the 2025 Fiscal Year. They have completed the legislative terms set. We respectfully request that you appoint Dale Hix and Paulette Davis, and reappoint Rita Wilburn to serve on the Macon County Library Board of Trustees. This term expires June 30, 2028.
RESOLUTION NO. 7-2/25 – A RESOLUTION MAKING APPROPRIATIONS TO NON-PROFIT CHARITABLE ORGANIZATIONS OF MACON COUNTY, TENNESSEE FOR THE YEAR BEGINNING JULY 1, 2025, AND ENDING JUNE 30, 2026
WHEREAS, Section 5-9-109, Tennessee Code Annotated, authorizes the Macon County Legislative Body to
make appropriations to various non-profit charitable organizations; and
WHEREAS, the Macon County Legislative Body recognizes the various non-profit charitable organizations
providing services in Macon County have great need of funds to carry on their non-profit charitable work. SECTION 1. That Eighty Four Thousand Seven Hundred Twenty-Three Dollars ($84,723.00) be appropriated to nonprofit organizations in Macon County as reflected below.
MACON COUNTY GOVERNMENT APPROPRIATIONS TO NON-PROFIT CHARITABLE ORGANIZATIONS FISCAL YEAR 2025/2026: Macon County Historical Society $7,500; Macon Helps $49,223; Pacesetters $6,000; Senior Citizens Center $15,000; Macon County Education Foundation $7,000; Contribution Total $84,723.
BE IT FURTHER RESOLVED that all appropriations enumerated in Section 1 above are subject to the following conditions:
1. That the non-profit organizations to which funds are appropriated shall file with the County Clerk and the
disbursing official a copy of an annual report of its business affairs and transactions and the proposed use of
the county’s funds. Such an annual report shall be prepared and certified by the Chief Financial Officer of
such a non-profit organization in accordance with Section 5-9-109 (c), Tennessee Code Annotated.
2. That said funds must only be used by the named non-profit charitable organization in furtherance of their nonprofit
charitable purposes benefiting the general welfare of the residents of Macon County.
3. That it is the expressed interest of the County Commission of Macon County in providing these funds to the
above named non-profit charitable organizations to be fully in compliance with Section 5-9-109, Tennessee
Code Annotated, and any and all other laws which may apply to County appropriations to non-profit organizations and so this appropriation is made subject to compliance with any and all of these laws and
regulations.
District 7 Commissioner Barry King stated that the non-profit donation requested from the Shriners would be taken up individually at the next meeting, and anyone who can donate money to that cause is encouraged to do so then.
BE IT FURTHER RESOLVED that this resolution shall take effect from and after its passage and its provisions shall be in force from and after July 1, 2025. This resolution shall be spread upon the minutes of the Board of County Commissioners. The final vote for this resolution will take place on July 21, 2025.
88.83 Acres for 73 Lots in Macon County Approved by Planning Commission in May 2025
MINUTES from the MACON COUNTY REGIONAL PLANNING COMMISSION held on MAY 20, 2025
MEMBERS PRESENT: Billy Wilmore, Terry Newberry, Amy Phelps, Peter Groesbeck, Connie Shrum, Justin Dyer. MEMBERS ABSENT: Keri Craig. STAFF REPRESENTATIVES: David Starnes, Staff Planner; Rick Miller, Codes Enforcement Officer; Guy Holliman, County Attorney (by tele-conference call) OTHERS PRESENT: Surveyor, Jim Carman; Surveyor Jacob Doss; Surveyor, Mike Holland; Surveyor Thomas Vester. Chairperson Amy Phelps called the regular monthly meeting of the Macon County Regional Planning Commission to order at 6:00 p.m. on May 20, 2025, at the Macon County Welcome Center, 685 Highway 52 Bypass. The members welcomed new member Billy Wilmore who would be replacing Ethan Flippin on the commission. Peter Groesbeck made a motion, seconded by Terry Newberry, to approve the minutes of the last meeting held on April 17, 2025. The vote of the members was all ayes.
STATUS REPORT – REZONING OF ISMAEL LEBRON PROPERTY
Building Inspector Rick Miller reported that the county legislative body’s denied Ismael LeBron’s request to have is property rezoned from A-1 to C-1 District.
REVIEW FOR PRELIMINARY APPROVAL – JOHNNY COLEY AND BRENDA COLEY SUBDIVISION
Surveyor Jim Carman presented plat copies to the commission members for review concerning the Johnny Coley and Brenda Coley Subdivision. This 20.45-acre subdivision consists of eighteen lots on Coleytown Road. A proposed six-inch water line with fire hydrant would be installed for the subdivision, which would probably be done by a Letter of Credit. After review of the plat, and noting it in compliance with the county subdivision regulations, Justin Dyer made a motion to give it preliminary approval. Peter Groesbeck seconded the motion with the members voting all ayes.
REVIEW FOR PRELIMINARY APPROVAL – HALLTOWN VILLAGE, LLC SUBDIVISION
Surveyor Jim Carman presented plat copies to the commission members for review concerning the Halltown Village, LLC Subdivision. This 21.78-acre subdivision comprises fifteen lots on Cross Lanes Road. In regard to the proposed 1ire hydrant, which would probably require a Letter of Credit, County Attorney Guy Holliman recommended that the proposed fire hydrant be moved out of the curve of the road. Mr. Carman stated to the commission members that this could be done and still give coverage to the subdivision lots requiring fire protection. After review of the plat, and noting it in compliance with the county subdivision regulations, Connie Shrum made a motion to give the subdivision preliminary approval with the proposed fire hydrant being located out of the road curve. Terry Newberry seconded the motion that passed unanimously.
REVIEW FOR PRELIMINARY APPROVAL – KENNETH HOLLIS SUBDIVISION
Surveyor Jacob Doss presented plat copies to the commission members for review concerning the Kenneth Hollis Subdivision. This 12.19-acre subdivision comprises nine lots on Highway 52 East. In discussion of the plat, it was pointed out that that, because the subdivision is fronting a state highway, ingress and egress in the form of a driveway would need approval by the Tennessee Department of Transportation (TDOT). After review of the plat, and noting it in compliance with the county subdivision regulations, Billy Wilmore made a motion to give the subdivision preliminary approval, with the approval of TDOT for highway access for the lots. Peter Groesbeck seconded the motion with the members voting all ayes.
REVIEW FOR PRELIMINARY APPROVAL – MARK BARBER SUBDIVISION
Surveyor Jacob Doss presented plat copies to the commission members for review concerning the Mark Barber Subdivision. This 6.66-acre subdivision consists of six lots fronting New Harmony Road. After review of the plat, Terry Newberry made a motion to give the subdivision preliminary approval with a fire hydrant to be installed in order for the subdivision to receive final approval. Justin Dyer seconded the motion that passed unanimously.
REVIEW FOR FINAL APPROVAL – RE-SUBDIVISION OF LOT 22 OF WESTSIDE ESTATES SUBDIVISION
Surveyor Mike Holland presented plat copies to the commission members for review concerning the Re-subdivision of Lot 22 of Westside Estates Subdivision. This 1.28- subdivision consists of two lots at the end of Lauren Lane. After review of the plat, and noting it in compliance with the county subdivision regulations, Justin Dyer made a motion, seconded by Billy Wilmore, to give the re-subdivision final approval. The vote of
the members was all ayes.
REVIEW FOR FINAL APPROVAL – SECTION B OF WESTSIDE ESTATES SUBDIVISION
Surveyor Mike Holland presented plat copies to the commission members for review concerning the Westside Estates Subdivision. This 21.24-acre subdivision, consisting of eighteen lots fronting Daniels Lane, had received preliminary approval at the planning commission’s January 2 1, 2025 meeting. Arter review of the plat. and noting it in compliance with the county subdivision regulations, Peter Groesbeck made a motion for
its final approval, subject to a financial guarantee being obtained for street construction and water line installation. and pending plat signatures. A Letter or Credit was presented by Mr. Holland at the meeting for this needed infrastructure. Justin Dyers seconded this motion that passed unanimously.
REVIEW FOR PRELIMINARY APPROVAL – SUBDIVISION OF ROGER CARVER PROPERTY
Surveyor Thomas Vester presented plat copies to the commission members for review concerning the Subdivision of the Roger Carver property. This 5.23-acre subdivision comprises five lots fronting Hawkins Road. After review of the plat, and noting it in compliance with county subdivision regulations, Connie Shrum made a motion, seconded by Peter Groesbeck, to give it preliminary approval. With no other business, the meeting adjourned on motion by Groesbeck, seconded by Terry Newberry.
RESOLUTION NO. 7-1/25 Approved on First Reading
A RESOLUTION AUTHORIZING APPROPRIATIONS FOR THE VARIOUS FUNDS,
DEPARTMENTS, INSTITUTIONS, OFFICES AND AGENCIES OF MACON COUNTY, TENNESSEE,
FOR THE YEAR BEGINNING JULY 1, 2025, AND ENDING JUNE 30,2026
SECTION 1. BE IT RESOLVED by the Board of County Commissioners of Macon County, Tennessee,
will vote in regular session on the 21st day of July, 2025, that the amounts hereafter set out are hereby
appropriated for the purpose of meeting the expenses of the various funds, departments, institutions, offices, and agencies of Macon County, Tennessee. The amounts hereinafter set out are appropriated for the operating expenses, the capital outlays, transfers, and for the payment of principal and interest on the County’s outstanding debt maturing during the year beginning July 1, 2025, and ending June 30, 2026, according to the
following schedule:
GENERAL FUND
51100 County Commission $148,698
51210 Board of Equalization $2,500
51220 Beer Board $850
51230 Budget and Finance Committee $3,500
51240 Other Boards and Committees $5,000
51300 County Mayor/Executive $399,299
51400 County Attorney $15,000
51500 Election Commission $296,612
51600 Register of Deeds $244,312
51710 Development $37,000
51720 Planning $164,102
51730 Building $41,000
51800 County Buildings $274,121
51810 Other Facilities $491,068
51900 Other General Administration $3,395
51910 Preservation of Records $26,891
51920 Risk Management $25,322
52220 Central Services $934,387
52300 Property Assessor’s Office $314,871
52310 Reappraisal Program $27,100
52400 County Trustee’s Office $279,088
52500 County Clerk’s Office $388,753
53100 Circuit Court $515,009
53300 General Sessions Court $351,652
53400 Chancery Court $222,078
53500 Juvenile Court $58,368
53700 Judicial Commissioners $82,578
53900 Other Administration of Justice $5,000
53910 Probation Services $190,518
54110 Sheriffs Department $2,977,882
54160 Administrative of the Sexual Offender Register $3,200
54210 Jail $2,888,318
54220 Workhouse $131,431
54310 Fire Prevention and Control $10,500
54320 Rural Fire Protection $150,000
54410 EMA $24,619
54420 Rescue Squad $10,700
54430 Disaster Relief $27,810
54490 Other Emergency Management $62,276
54610 County Coroner/Medical Examiner $40,250
54710 Public Safety Grants Program $147,093
54900 Other Public Safety $60,565
55110 Local Health Center $47,100
55120 Rabies and Animal Control $118,764
55130 Ambulance/Emergency Medical Services $3,232,553
55180 Crippled Children Services $2,878
55190 Other Local Health Services $269,147
55310 Regional Mental Health Center $7,953
55390 Appropriation to State $42,579
55590 Other Local Welfare Services $51,223
56100 Adult Activities $6,000
56300 Senior Citizens Assistance $15,000
56500 Libraries $279,056
56700 Parks and Fair Boards $24,500
56900 Other Social, Cultural and Recreational $25,000
57100 Agriculture Extension Service $117,607
57500 Soil Conservation $72,253
58110 Tourism $4,000
58120 Industrial Development $54,357
58300 Veterans’ Services $35,272
58400 Other Charges $2,655,120
58500 Contributions to Other Agencies $16,765
58600 Employee Benefits $26,000
58900 Miscellaneous $20,800
99100 Transfers Out $0
Total General Fund $19,206,643
Total Solid Waste/Sanitation Fund – 55733 Transfer Stations $806,864
54150 Drug Enforcement – Total Drug Control Fund $118,200
HIGHWAY /PUBLIC WORKS FUND
61000 Administration $269,592
62000 Highway and Bridge Maintenance $2,174,190
63100 Operation and Maintenance of Equipment $486,266
65000 Other Charges $305,400
66000 Employee Benefits $420,500
68000 Capital Outlay $2,470,625
82100 Principal on Debt- Highway $465,000
82200 Interest on Debt – Highway $43,000
99100 Transfers Out $2,400
Total Highway/Public Works Fund $6,636,973
GENERAL PURPOSE SCHOOL FUND
71100 Regular Instruction Program $22,057,110
71150 Alternative Instruction Program $325,766
71200 Special Education Program $3,668,803
71300 Vocational Education Program $1,893,282
72110 Attendance $223,811
72120 Health Services $533,428
72130 Other Student Support $1,103,577
72210 Regular Instruction Program $1,622,731
72220 Special Education Program $868,904
72230 Vocational Education Program $128,820
72250 Technology $588,883
72310 Board of Education $590,960
72320 Director of Schools $240,531
72410 Office of the Principal $2,210,307
72510 Fiscal Services $334,606
72610 Operation of Plant $3,081,204
72620 Maintenance of Plant $1,367,092
72710 Transportation $2,491,240
73100 Food Service $75,968
73400 Early Childhood Education $413,934
76100 Regular Capital Outlay $475,641
82130 Principal on Debt – Education $515,900
82230 Interest on Debt – Education $147,140
99100 Transfers Out $300,000
Total General Purpose School Fund $45,259,638
SCHOOL NUTRITION FUND
70000 Nutrition Budget $3,580,352
GENERAL DEBT SERVICE FUND
82110 General Government- Principal $96,270
82120 Highways & Streets- Principal $605,497
82210 General Government- Interest $173,702
82220 Highway & Streets – Interest $87,006
82310 General Government- Other Debt Service $20,000
99100 Transfer Out $1,000,000
Total General Debt Service Fund $1,982,475
NEW ELEMENTARY SCHOOL FUND
58400 Trustee’s Commission $30,000
Total Elementary School Project $30,000
GENERAL CAPITAL PROJECTS FUND
91110 General Administration Projects $300,428
91130 Public Safety Projects $425,000
91140 Public Health & Welfare Projects $86,074
91170 Public Utility Projects $190,080
91190 Other General Government Projects $585,000
91200 Highway & Street Capital Projects $30,000
91401 ARP Grant#1 $5,631,994
91404 ARP Grant #4 $2,954,809
91405 ARP Grant#5 $26,892
99100 Transfers Out $0
Total General Capital Projects Fund $10,230,277
Reminders: Moratorium (Building Growth) carried over to the August meeting. The next Legislative Body Meeting is scheduled for Monday, July 21, 2025, at 6:30 p.m. at the Administration Building Meeting Room.
