This page provides detailed information about Gaston County’s Fiscal Year 2026 Adopted Budget. It includes an overview of how the County plans to allocate resources, the sources of projected revenue, and the services and programs funded. The budget reflects the County’s ongoing commitment to responsible financial stewardship and support for essential community services.

Revenue Highlights

Where does the money come from?

Like all governments in North Carolina, Gaston County is required to operate under a balanced annual budget ordinance in which expenditures equal estimated revenues. Gaston County’s fiscal year begins on July 1st and runs through June 30th of the following year.

The County Commissioners are responsible for setting the property tax rate and adopting the budget ordinance. The budget ordinance lays out projected revenues and expenditures for all appropriated funds. Funds are separate, self-balancing sets of accounts that record revenue received and expenditures spent. The County’s main operating fund is referred to as the General Fund.

Property taxes are the largest revenue source for the General Fund. However, they make up less than half of projected revenue for all appropriated funds. Other revenue sources include sales and other taxes (such as occupancy taxes); intergovernmental revenue and grants; fees, licenses, and permits; fund balance (which is essentially the County’s savings account); as well as some other smaller revenues.

FY 2026 revenue highlights include:

• 59.9¢ tax rate (no change from the prior year), and no growth in overall General Fund expenditures
• No appropriation of General Fund fund balance or transfers from other funds to balance the General Fund

Expenditure Highlights

Where does the money go?

Gaston County funds many essential programs and services. Each fund records expenditures related to one or more of these major functions: public safety, education, human services, general government, economic and physical development, and more.

• Absorbed more than $31 million of increases in expenses, including $16 million new school debt, by reallocating existing resources
• $91.7 million allocated to Gaston County Schools operating, debt service, Commissioner's School of Excellence, and School Resource Officers
• $8.4 million allocated to Gaston College operating, capital, and debt service
• $55 million in planned capital investments include new and existing debt service payments, capital, and pay-go, as well as capital expenditures in the Tourism and Solid Waste funds
• Ten new positions:
  • 5 new Sheriff’s Office positions to support two new courtrooms (funded mid-year)
  • 2 Fleet positions for quick-change station
  • 1 Accountant II position 50% funded through unified fire tax revenue
  • 2 Elections positions converted from part-time to full-time