Lenoir County Board approves contentious fire tax rates
After much public criticism, a high-profile letter to the editor, public and online statements, and social media campaigns from local fire departments, the fire tax rate issue has been settled. When the Lenoir County Board of Commissioners approved their Fiscal Year 2025–2026 budget, they also approved the new fire tax rates for each department.
The tension began earlier this spring when proposed reductions to fire district tax rates were introduced as part of the county’s post-revaluation budgeting process. The 2025 property revaluation—the first in eight years—led to a countywide average increase of 73% in assessed property values, with the total rising from $4.6 billion to $6.3 billion.
County Manager Michael James recommended a reduction in tax rates to avoid overburdening property owners while still increasing total revenue. The fire tax rates were adjusted downward across all districts but were also projected to generate more funding than the previous year due to the surge in property values.
That approach drew sharp criticism from several volunteer departments, especially North Lenoir Fire & Rescue. In a May 7 letter to the editor, Captain Chris Decker stated the proposed reduction from 5.75 cents to 4.94 cents per $100 of assessed value would cut more than $100,000 in expected revenue for the department, impacting training, equipment, and service delivery.
Decker argued that the short notice—just two business days before the draft budget was presented to the Board—left no opportunity for meaningful input from the department’s volunteer board. He also emphasized that the department was not seeking a tax increase but simply asking to retain its current rate, which has remained unchanged for nearly a decade.
At a special budget meeting held before the budget's adoption, community members and fire service representatives voiced their concerns. Speakers included:
Jimmy Stroud, Sandy Bottom Volunteer Fire Department
Michelle Moore Davis, former emergency dispatcher
Craig Jones, Southwood Battalion Chief and Treasurer
Wayne Jackson, retired teacher and coach
Craig Jarman, Southwood Fire Chief
Steven Shackleford, Assistant Chief, Hugo Volunteer Fire and Rescue
James responded that he did not recall prior discussions asking departments to postpone rate adjustment requests until after the revaluation and maintained that all departments would still receive more funding than in the current year.
Below is a breakdown of the approved fire tax rate changes:
| Fire District | FY 2026 Value | FY 2025 Rate | FY 2025 Revenue | FY 2026 Rate | FY 2026 Revenue | Difference |
|---|---|---|---|---|---|---|
| Cherry Tree (Pink Hill) | $181,583,945 | 0.080 | $90,504 | 0.055 | $97,873 | $7,369 |
| Deep Run | $371,865,702 | 0.080 | $186,352 | 0.055 | $200,435 | $14,083 |
| Grifton/Hugo | $107,005,884 | 0.060 | $44,169 | 0.046 | $48,238 | $4,069 |
| GTP | $212,184,968 | 0.045 | $92,770 | 0.045 | $99,811 | $7,041 |
| Hugo | $403,907,077 | 0.060 | $176,822 | 0.048 | $189,997 | $13,175 |
| Moseley Hall (LaGrange) | $409,777,612 | 0.080 | $217,542 | 0.058 | $233,319 | $15,777 |
| North Lenoir | $1,304,617,487 | 0.058 | $588,900 | 0.049 | $631,591 | $42,691 |
| Sand Hill | $153,009,473 | 0.070 | $72,206 | 0.052 | $77,973 | $5,767 |
| Sandy Bottom | $363,171,318 | 0.100 | $241,795 | 0.073 | $259,812 | $18,017 |
| Seven Springs | $66,827,536 | 0.065 | $28,268 | 0.048 | $31,108 | $2,840 |
| Southwood | $323,889,972 | 0.100 | $221,533 | 0.075 | $238,059 | $16,526 |
| Wyse Fork | $48,567,622 | 0.100 | $33,405 | 0.077 | $36,649 | $3,244 |
No volunteer department went on record with Neuse News about the finalized rates following the vote.
The fire tax revenues are classified as Special Revenue Funds, meaning they are legally restricted to fire protection and cannot be used for general county operations. County officials emphasized that setting fire district rates slightly above the revenue-neutral benchmark ensures financial growth while limiting the tax burden on property owners.
Commissioners argue that while the rates have been reduced, the budget provides each district with more funding than last year. According to James, this strategy also supports broader investments in public infrastructure and community development.
The FY 2026 budget takes effect on July 1.
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