COUNTY OF HENRICO, VIRGINIA PROPOSED BUDGET FOR FISCAL YEAR ENDING JUNE 30, 2026

The County Manager’s recommended budget synopsis is prepared and published solely for the purposes of fiscal planning and public information. Budgeted items do not represent commitments or obligations of the Board of Supervisors to appropriate funds for those items. The budget consists of estimates and requests submitted to the County Manager and his recommendations concerning those requests. Funds cannot be allocated or distributed until they are appropriated by the Board of Supervisors.

The Board of Supervisors will hold a public hearing for the purposes of public information and fiscal planning regarding the proposed budget. The hearing will be held onTuesday, March 25, 2025, at 5:00 p.m., in the Board Room at the Henrico Government Center, Hungary Spring and East Parham Roads, Henrico County, Virginia.

The public hearing is also for the purpose of allowing the public to question and comment on the proposed operating and capital budgets. All citizens have the right to attend and share their views on the proposed budgets within such reasonable time limits as determined by the Board of Supervisors.

The members of the public are invited to attend the public hearing in person or remotely. Individuals wishing to speak in person during the meeting will be directed to the podium in the Board Room at the appropriate time. The meeting will be livestreamed at https://henrico.us/supervisors/video-of-meetings/. Individuals who would like to speak can register at https://henrico.us/services/citizen-participation-registration/. After registering, individuals will receive a confirmation email with instructions.  Registration is not required to participate.  Individuals interested in speaking remotely may go online to the WebEx Event when the meeting begins.  A moderator will prompt remote participants when it is their turn to comment. Participants who register in advance will speak first.

OPERATING BUDGET
ESTIMATED RESOURCES: $1,929,680,818(*)

General Property Taxes $ 738,050,000
Other Local Tax Revenue 216,360,000
Licenses, Permits, Fees 8,503,000
Use of Money & Property 11,551,268
State Agencies 616,939,268
Federal Agencies 83,485,700
Miscellaneous Revenue 22,915,057
Recovered Costs 203,032,121
Charges for Services $ 208,389,516
Meals Tax Revenue 9,000,000
Total Estimated Revenue$ 2,118,225,930

Fund Balances/Reserves/Adj. 41,304,471
Interdepartmental Billings (146,551,583)
Transfers to Capital Projects(83,298,000)

TOTAL ESTIMATED RESOURCES (Operating Budget)$ 1,929,680,818

(*) - Includes anticipated revenue to be used to fund car tax relief for qualifying vehicles. Relief is estimated for qualifying vehicles valued at $1,000 or less to be at 100%, for qualifying vehicles valued at $1,001 to $20,000 to be at42%,and for qualifying vehicles valued at $20,001 or more to be at42%on the first $20,000 of value only.

ESTIMATED REQUIREMENTS

GENERAL FUND: $1,355,714,674

Board of Supervisors $ 1,093,641
Public Library 25,811,933
Sheriff 58,640,782
Emergency Management 1,347,671
Circuit Court Clerk 3,741,338
Circuit Court Services 1,101,090
Commonwealth’s Attorney 8,623,410
General District Court 719,050
Magistrate 7,686
Juv./Dom. Rel. Court Services 246,675
Probation 23,072
Juvenile Detention Home 3,381,598
Electoral Board 3,066,402
County Manager 2,646,409
Public Relations 3,181,353
County Attorney 3,816,549
Human Resources 6,858,607
Employee Benefits 3,798,730
Police Operations 111,112,609
Permit Center 1,273,557
Animal Protection 3,365,345
Emergency Communications 11,517,272
Residential Outreach & Engagement 890,204
Fire $ 102,488,636
Finance 21,969,471
Emergency Management 1,347,671
General Services 19,171,917
Internal Audit 1,058,036
Information Technology 22,430,540
Agriculture/Home Extension 486,947
Recreation & Parks 31,802,512
Public Health 3,096,073
Public Works 69,966,173
Economic Development 27,415,131
Tax Relief Programs 14,000,000
Cooperative Projects 4,400,365
Other Non-Departmental 2,131,320
Sandston Recreation Center 14,000
Building Inspections 6,432,741
Planning 5,685,145
Permit Center 1,273,557
Community Revitalization 2,843,616
Education 764,057,068

SPECIAL REVENUE FUND: $266,156,614

School Cafeteria $ 35,410,404
Grant Programs - Education 73,610,269
Education/CSA 16,006,273
Grant Programs – General Gov’t 800,000
Community Corrections Program 3,403,467
Social Services 31,863,135
Social Services/CSA 7,333,434
Capital Region Workforce Partnership 4,593,724
VJCCCA/USDA 1,261,382
Victim Witness 1,827,544
Special Drug Prosecutor 296,941
Police 602,500
Sports & Entertainment Authority 1,843,275
Mental Health 61,324,819
Solid Waste Operations 25,879,447
Street Lighting, S.D.#2 23,600
Street Lighting, S.D.#3 29,800
Street Lighting, S.D.#3.1 3,800
Street Lighting, S.D.#12 23,100
Street Lighting, S.D.#23 2,800
Street Lighting, S.D.#63.1 1,000
Street Lighting, S.D. VCC 15,900

WATER & SEWER ENTERPRISE FUND: $136,858,071

W & S Operations $ 100,708,903
W & S Debt Service $ 36,149,168

INTERNAL SERVICE FUNDS: $215,262,991

Central Auto.Maint./Motor Pool $ 29,059,583
Risk Management 10,872,596
Technology Replacement $ 4,467,043
Healthcare 170,863,769

DEBT SERVICE FUND: $90,000,000

General $ 35,091,362
Education $ 54,908,638

JAMES RIVER JUVENILE DETENTION CENTER AGENCY FUND: $7,590,051

JRJDC Operations $ 7,440,051
JRJDC Facility Maintenance $ 150,000

FIDUCIARY FUNDS: $4,650,000

Other Post Employment Benefits $ 2,750,000
Long-Term Disability 650,000
Line of Duty $ 1,250,000

TOTAL ESTIMATED REQUIREMENTS (Operating Budget) $ 2,076,232,401
Less Interdepartmental Billings(146,551,583)
TOTAL ESTIMATED REQUIREMENTS (Operating Budget)$ 1,929,680,818

CAPITAL BUDGET

ESTIMATED RESOURCES: $416,374,000

General Fund Reserves $ 44,500,000
General Fund – Ed. Meals Tax 9,000,000
Cen. Va. Transit Auth. – Revenues 31,500,000
Fire ATL State Funding 1,300,000
2022 G. O. Bonds – Education 27,500,000
2022 G. O. Bonds – General Gov’t 41,226,000
General Fund – Stormwater Dedication $ 2,348,000
Water & Sewer Fees 111,800,000
Water & Sewer Fund Balance 86,250,000
Capital Reserve 13,950,000
General Fund Balance 13,500,000
Other Debt Financing 33,500,000

ESTIMATED REQUIREMENTS: $416,374,000

Public Safety $ 41,026,000
General Services 37,400,000
Information Technology 14,250,000
Recreation & Parks 5,800,000
Public Works - Transportation 36,750,000
Public Works - Environmental $ 20,098,000
Community Revitalization 1,500,000
Education 61,500,000
Water & Sewer Projects 198,050,000

A copy of the proposed operating and capital budgets is available for public inspection in each of the County’s branch libraries and the office of the Clerk of the Circuit Court of the County of Henrico, and is also available to be viewed on the County’s website at: http://henrico.us/budget/proposed-budgets/

The following are the real property, personal property, and machinery and tools tax rates for 2024 and the proposed tax rates for 2025.

Calendar Year
2024 Levy: Real Estate $0.85 • Personal Property $3.50 • Vehicles $3.40 • Machinery & Tools $0.30 • Fire & Rescue Vols.’ & Real Personal Machinery Va. Defense Force Members Vehicles $1.00

Calendar Year
2025 Proposed Levy: Real Estate $0.83 • Personal Property $3.35 • Vehicles $3.35 • Machinery & Tools $0.30 • Fire & Rescue Vols.’ & Real Personal Machinery Va. Defense Force Members Vehicles $1.00

Calendar Year
2024 Levy: Computer Equipment and Peripherals Used in a Data Center $0.40 • Disabled Veterans' Vehicles $0.01 • Machinery & Tools for Semiconductor Manufacturers $0.30 • Motor Vehicles Specially Equipped to Provide Transportation for Physically Handicapped Individuals $0.01

Calendar Year
2025 Proposed Levy: Computer Equipment and Peripherals Used in a Data Center $2.60 • Disabled Veterans' Vehicles $0.01 • Machinery & Tools for Semiconductor Manufacturers $0.30 • Motor Vehicles Specially Equipped to Provide Transportation for Physically Handicapped Individuals $0.01

Calendar Year
2024 Levy: Equipment Used in a biotechnology Business $0.90 • Aircraft $$0.50

Calendar Year
2025 Proposed Levy: Equipment Used in a biotechnology Business $0.90 • Aircraft $$0.50

The Board of Supervisors will also fix a levy on all classes of property in Streetlight Districts #2, #3, #3.1, #12, #23, #63 (officially referred to as “sanitary districts”), and Virginia Center Commons (VCC) (officially referred to as a “special service district”):

Real Estate
Calendar Year
2024 Levy: Streetlight District #2 $0.003 • Streetlight District #3 $0.010 • Streetlight District 3.1 $0.031 • Streetlight District #12 $0.010 • Streetlight District #23 $0.010 • Streetlight District #63.1 $0.019 • Streetlight District VCC $0.03

Calendar Year
2025 Proposed Levy: Streetlight District #2 $0.003 • Streetlight District #3 $0.010 • Streetlight District 3.1 $0.031 • Streetlight District #12 $0.010 • Streetlight District #23 $0.010 • Streetlight District #63.1 $0.019 • Streetlight District VCC $0.03

Personal Property(*)
Calendar Year
2024 Levy: Streetlight District #2 $0.001 • Streetlight District #3 $0.001 • Streetlight District 3.1 $0.001 • Streetlight District #12 $0.001 • Streetlight District #23 $0.001 • Streetlight District #63.1 $0.001 • Streetlight District VCC $0.03

Calendar Year
2025 Proposed Levy: Streetlight District #2 $0.001 • Streetlight District #3 $0.001 • Streetlight District 3.1 $0.001 • Streetlight District #12 $0.001 • Streetlight District #23 $0.001 • Streetlight District #63.1 $0.001 • Streetlight District VCC $0.03

*Applies to all classes of personal property and machinery and tools.

All levies are per $100 of assessed valuation at fair market value.

Given under my hand this 12th day of March, 2025.

Tanya Brackett, Clerk
Henrico County Board of Supervisors