MINUTBS OF THE SHENANDOAH COUNTY BOARD OF SUPERVISORS SPBCIAL CALLED MBETING MBETING: APRIL 15, 2025, 4:00 PM A Special Called Meeting of the Board of Supervisors was held beginning at 4:00 p.m. in the Board Room of the Government Center at 600 N. Main Street, Woodstock, Virginia, April 15, 2025. The following Board Members and staff were in attendance: Chairman Josh Stephens, Vice Chairman Dennis Morris, Supervisor Steve Baker, Supervisor David Ferguson, Supervisor Karl Roulston, County Administrator Evan Vass, Deputy County Administrator Mandy Belyea, Director of] Finance, Ms. Amy Dill, and Administrative Assistant, Ms. Allie Fauber. Supervisor Taylor attended virtually from North Carolina. Chairman Stephens called the meeting to order at 4:00 p.m. Supervisor Taylor stated that he is an employee of Shenandoah County Public Schools. TOPIC OF DISCUSSION: FY26 Budget Discussion and Tax Rates 1. Consideration of a Resolution Adopting Tax Rates for Calendar Year 2025 2. Consideration of a Resolution Adopting the Ad Valorem Tax Rate for the Tax Year 2025 for the Stoney Creek Sanitary District 3. Consideration of a Resolution Adopting the Ad Valorem Tax Rate for the Tax Year 2025 for the Toms Brook-Maurertown Sanitary District 4. Consideration of a Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for Shenandoah County, Virginia 5. Consideration of a Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for the North Fork Wastewater Treatment Plant 6. Consideration of a Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for the Shenandoah County Landfill Fund 7. Consideration of a Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for the Parks and Recreation Special Revenue Fund 8. Consideration of a Resolution Approving the Fiscal Yeat 2025-2026 Budget and Appropriating Funds for the Stoney Creek Sanitary District 9. Consideration of a Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for the Toms Brook-Maurertown Sanitary District Supervisor Roulston made a motion, seconded by Vice Chairman Morris to approve item 1 of the agenda by adopting the Resolution Adopting Tax Rates for Calendar Year 2025. The motion to approve the Resolution Adopting Tax Rates for Calendar Year 2025 was approved by a roll call vote as follows: Mr. Taylor aye Mr. Roulston aye Mr. Stephens aye Mr. Ferguson aye Mr. Morris aye Mr. Baker aye Supervisor Roulston made a motion, seconded by Supervisor Baker to approve item 2 of the agenda by adopting the Resolution Adopting the Ad Valorem Tax Rate for the Tax Year 2025 for the Stoney Creek Sanitary District. The motion to approve the Resolution Adopting the Ad Valorem Tax Rate for the Tax Year 2025 for the Stoney Creek Sanitary District was approved by a roll call vote as follows: Mr. Taylor aye Mr. Roulston aye Mr. Stephens aye Mr. Ferguson aye Mr. Morris aye Mr. Baker aye Vice Chairman Morris made a motion, seconded by Supervisor Roulston to approve item 3 of the agenda by adopting the Resolution Adopting the Ad Valorem Tax Rate for the Tax Year 2025 for the Toms Brook-Maurertown Sanitary District. The motion to approve the Resolution Adopting the Ad Valorem Tax Rate for the Tax Year 2025 for the Toms Brook-Maurertown Sanitary District was approved by a roll call vote as follows: Mr. Taylor aye Mr. Roulston aye Mr. Stephens aye Mr. Ferguson aye Mr. Morris aye Mr. Baker aye Vice Chairman Morris made a motion, seconded by Supervisor Baker to approve item 4 of the agenda by adopting the Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for Shenandoah County, Virginia. Supervisor Roulston commented that he thinks it is fiscally irresponsible to not balance a budget. He said he does not think this came about in the right way. Supervisor Taylor thanked the Board and staff for all of the work during the budget season. He said in terms ofl long term planning he feels they went two steps forward but one step back in pulling from the unassigned fund balance. He added that he has heard from the community on the need for EMS in Fort Valley, a new elementary school, and updates to school infrastructure. Supervisor Baker said that inflation has hit everyone including government and schools. He commented that he does not like to take from the unassigned fund balance but he wants to listen to his constituents concerns. Chairman Stephens said he would not invest in a business who dips into their savings to cover operational costs. He stated they did not balance the budget and that he hopes next years process will go better. The motion to approve the Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for Shenandoah County, Virginia was approved by a roll call vote as follows: Mr. Taylor aye Mr. Roulston no Mr. Stephens no Mr. Ferguson aye Mr. Morris aye Mr. Baker aye Supervisor Roulston made a motion, seconded by Supervisor Baker to approve item 5 of the agenda by adopting the Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for the North Fork Wastewater Treatment Plant. The motion to approve the Consideration of a Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for the North Fork Wastewater Treatment Plant was approved by a roll call vote as follows: Mr. Taylor aye Mr. Roulston aye Mr. Stephens aye Mr. Ferguson aye Mr. Morris aye Mr. Baker aye Vice Chairman Morris made a motion, seconded by Supervisor Roulston to approve item 6 of the agenda by adopting the Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for the Shenandoah County Landfill Fund. The motion to approve the Consideration of a Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for the Shenandoah County Landfill Fund was approved by a roll call vote as follows: Mr. Taylor aye Mr. Roulston aye Mr. Stephens aye Mr. Ferguson aye Mr. Morris aye Mr. Baker aye Supervisor Roulston made a motion, seconded by Vice Chairman Morris to approve item 7 of the agenda by adopting the Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for the Parks and Recreation Special Revenue Fund. The motion to approve the Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for the Parks and Recreation Special Revenue Fund was approved by a roll call vote as follows: Mr. Taylor aye Mr. Roulston aye Mr. Stephens aye Mr. Ferguson aye Mr. Morris aye Mr. Baker aye Supervisor Roulston made a motion, seconded by Vice Chairman Morris to approve item 8 of the agenda by adopting the Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for the Stoney Creek Sanitary District. The motion to approve the Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for the Stoney Creek Sanitary District was approved by a roll call vote as follows: Mr. Taylor aye Mr. Roulston aye Mr. Stephens aye Mr. Ferguson aye Mr. Morris aye Mr. Baker aye Vice Chairman Morris made a motion, seconded by Supervisor Baker to approve item 9 of the agenda by adopting the Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for the Toms Brook-Maurertown Sanitary District. The motion to approve the Resolution Approving the Fiscal Year 2025-2026 Budget and Appropriating Funds for the Toms Brook- Maurertown Sanitary District was approved by a roll call vote as follows: Mr. Taylor aye Mr. Roulston aye Mr. Stephens aye Mr. Ferguson aye Mr. Morris aye Mr. Baker aye With no further business to come before the Board, the meeting was adiougneat 4:14 pm. Josh Stephens, Chairman ATTEST: Evan Vass, Clerk of the Board