Lenoir County grapples with fire tax rates post-revaluation
Recent property revaluations in Lenoir County, a process mandated by the State at least once every eight years to ensure assessed values reflect true market value, have triggered discussions and disagreements over fire district tax rates.
Revaluation Triggers Tax Rate Adjustments
The 2025 reappraisal resulted in a significant average property value increase of 73% countywide, raising the County’s total assessed value from $4.6 billion to $6.3 billion. This surge in values necessitates a review of tax rates to avoid an undue burden on taxpayers while maintaining the financial stability of the county and its community partners.
Lenoir County Manager Michael James presented a recommended budget that includes adjustments to both the countywide and fire district tax rates. For the countywide rate, the recommendation is $.0675 per $100 of assessed value, a reduction from the current $.0845, aiming to soften the reappraisal's impact while still providing approximately 5% growth in property tax revenues compared to a revenue-neutral rate of $.06394.
James stated that he is recommending a "similar approach for Fire District tax rates," proposing they be reduced to levels that generate revenue growth in proportion to the countywide rate. He clarified that while adopted as part of the budget, the countywide and fire district rates "are independent of each other".
Volunteer Fire Departments Voice Strong Opposition
However, this approach has drawn criticism from volunteer fire departments, including North Lenoir Fire & Rescue. Captain Chris Decker, a captain and board member for North Lenoir Fire & Rescue, expressed deep concern over the proposed tax rate reductions, stating they would put public safety at risk. He noted that departments across the county are facing the same proposed reductions, and while each community is different, the impact is shared: "fewer resources, more strain on volunteers, and less ability to plan responsibly for the future".
Decker highlighted a perceived lack of timely communication regarding the proposed changes. He stated, "We were formally notified of the proposed reduction on Friday, May 2nd." The full fiscal year 2025-2026 budget, including the fire tax rate reductions, was then presented to the Board of Commissioners the following Monday, May 5th. Decker feels this "short window left no opportunity for our volunteer board to meet, review the proposal, and offer input," emphasizing that decisions directly affecting emergency services should include "meaningful collaboration" and that departments "deserve timely notice and a seat at the table".
North Lenoir Fire & Rescue, a volunteer department that serves the "county’s largest fire district by both population and tax base," is particularly concerned. Decker stated they are "not asking for a tax rate increase" but simply to maintain their current rate of $.0575 per $100 of assessed value.
Disputes Over Past Communication
Decker noted this rate has remained unchanged for nearly a decade and they were asked to postpone any discussion of a rate adjustment until after the revaluation. Now, despite a significant increase in their district's assessed value and growing demands, Decker feels they are being asked to accept a "cut".
James does not recall that postponement ask.
“I do not recall having any conversations like this with North Lenoir,” said James, “but I would have to go through my notes from last budget year. We had requests from three other departments and I don't remember North Lenoir making that request.”
Southwood Volunteer Fire & Rescue shared their concerns online. “Yes, it’s true. The current recommended budget that has been submitted to the Commissioners does include a 20% reduction to the overall county tax rate. By comparison, the recommended reduction to our fire tax rate is 25%.”
While James maintains, “neither revenue neutral nor the proposed rate would result in any fire district receiving less revenue than they will this year," and that the proposed rates "actually increase revenue for each district."
Decker contends that the proposed rate of $.0494 would reduce North Lenoir's annual funding "by more than $100,000" compared to maintaining their current rate of $.0575. Decker clarified that for most homeowners in his district, the proposed tax rate reduction amounts to "less than $2.50 per month (that’s less than 9 cents per day)," which he views as small personal savings compared to the potential impact on fire protection.
County Officials Insist Revenue Will Still Increase
Commissioner J. Mac Daughety countered the idea that Commissioners are attempting to reduce department revenues, stating online, "As you can see from the charts below, which are Public Record, nothing could be further from the truth". He referenced a comprehensive chart provided to the departments and Commissioners that details "each individual Fire District, the 2025 Assessed Value, the current rate and... the estimated Revenue for the current year," alongside projections for 2026 under both the current rate, the revenue-neutral rate, and the proposed rate. He stated that adjustments are necessary because without them, taxes "would be overwhelming to a lot of our citizens particularly those who are retired or on a single income".
James expressed willingness to meet with departments, stating, "I have spoken with each Fire Department and we are more than willing to meet and discuss their needs as we work through the budget process". He noted he was invited to the North Lenoir meeting on Monday but had a prior obligation and assumes they will meet as their schedules allow.
Departments will have opportunities to address the Commissioners directly as the budget process unfolds. Daughety encouraged all departments to "show up and make their concerns known and as in the past submit information to back up their claim or need".
Decker specifically urged citizens to attend a "special budget meeting... on Friday, May 9th at 9:00 a.m. at the Lenoir County Administration Building," encouraging them to make their voice heard. For those seeking more information, Decker directed citizens to visit the website https://nlvfd.com/protect-your-fire-service for details on the proposed changes and how to help.
Fire protection is described as a core service that every resident depends on, and departments like North Lenoir operate without large reserve funds or access to capital improvement funding apart from their tax revenue. Decker stated, "Every dollar we receive goes directly toward operations, training, facility maintenance, equipment, and emergency response." He added that without consistent and adequate funding, they risk falling behind at a time when service demands continue to grow.
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