A county fiscal year begins July 1 and ends June 30 of the following year. State law requires that each board of commissioners adopt a balanced budget by June 30.
The budget process usually begins in the winter, when each department submits its budget request for the next fiscal year to the county manager. The manager compiles the requests and presents them to the board of commissioners.
The board looks at all the requests and examines what the projected revenues are for the coming year. If there are not enough revenues to fully fund all the proposals, the board can decide to either raise property taxes to generate the additional revenue or adjust the budget requests.
After the commissioners have modified the budget and determined the new property tax rate, they must hold a public hearing to give citizens a chance to speak before they can adopt the budget.