Whitfield County commissioners approve 2021 budget, earlier retirement for deputies and firefighters

Published 11:00 am Thursday, December 24, 2020

In what was likely their final meeting of 2020, the Whitfield County Board of Commissioners this week approved the county’s 2021 budget and reduced the retirement age for firefighters and for sheriff’s office deputies.

Commissioners voted 4-0 to approve a 2021 budget that calls for some $51 million in spending, a decrease of more than $3.5 million from the “wish list” budget that commissioners advertised earlier this month. The only major increase from 2020’s $49.4 million budget is a 3% across-the-board pay increase for county employees that commissioners approved in July that is projected to cost roughly $760,000 in 2021. Board Chairman Lynn Laughter generally votes only in the event of a tie but did vote on the budget.

The budget projects $50.1 million in revenue, leaving a deficit of $873,731. Despite this, some commissioners said they do not anticipate a property tax increase next year.

“No, I don’t foresee any need for a tax increase,” said Commissioner Barry Robbins on Wednesday.

The county will cover the deficit by reaching into its fund balance. The budget forecasts the county ending 2021 with a $27.8 million fund balance.

Some commissioners said they wanted to keep spending as flat as possible to avoid overextending the county in a time of economic uncertainty.

“I’m still worried about the economy,” said Commissioner Greg Jones on Wednesday. “We don’t know what’s going to happen in 2021.”

Commissioners voted 3-0 to approve a resolution to allow firefighters and sheriff’s office deputies covered by the pension plan to retire at age 55 with 25 years of employment with the county, effective Jan. 1. They can currently retire at age 60 with 25 years of employment with the county or at 65 if they have fewer than 25 years.

Laughter said this is a change she has wanted to see for years but she’d been concerned about the cost. Earlier this year, the pension plan’s actuary informed commissioners the change would require the county to add another $87,000 a year to its pension payments, though $94,000 would be recommended. The county paid the recommended amount this year, $1.9 million. The 2021 budget includes the recommended $94,000 to fund the early retirement provision.

Commissioners were scheduled to vote on the resolution at their Dec. 14 meeting but Jones and Robbins said they needed more time because they received a copy of the resolution at the start of that meeting.

“I felt like it was the right thing to do,” said Jones of the delay. “I wanted to make sure I had all the details. I got to look over everything and made my vote.”

Robbins said he supported the idea and needed to review the resolution before voting.

“It’s the right thing to do,” he said. “I’d like to see if we can expand it to some other departments. We also will have to work on making sure that potential retirees understand insurance costs and things like that.”

For employees covered by the pension plan hired before 2009, the county keeps them on its health insurance until they turn 65 and qualify for Medicare, though the retiree pays a portion of the cost. Retirees hired after 2009 are currently responsible for their health insurance.

Commissioners closed the pension plan to new employees in February 2016. Employees hired after that are covered by a defined contribution plan similar to a 401(k). According to data provided by the county, some 53 firefighters and 96 deputies are covered by the pension plan. During the next 12 months, six individuals at the sheriff’s office could possibly retire at age 55 with 25 years of service and five individuals similarly situated possibly could at the fire department, but none will be required to retire.

Commissioners also voted 3-0 to donate part of the property at 235 Wagner Drive to the Georgia Department of Driver Services. The site is the location of a Department of Driver Services customer service center. The department plans to replace the modular building at the site with a more permanent building but needs title to the land to do so.