Shelby County Commission members moved forward with a proposed tax rate even before seeing Mayor Lee Harris' proposed budget. (D'Angelo Connell/Tri-State Defender)

Shelby County commissioners once again stepped into the void, passing a placeholder property tax rate for the upcoming fiscal year — despite lacking final approval from state officials on the proposed $2.73 rate.

Members approved the rate on a 10-0-2 vote during their May 19 meeting. Commissioners Edmund Ford Jr. and Britney Thornton abstained. The tax rate must be finalized before the fiscal year 2026 budget can be adopted.

The move came even though commissioners had yet to receive a copy of Shelby County Mayor Lee Harris’ proposed $1.7 billion FY2026 budget. The document had been expected in time for the full commission meeting May 19, but it did not arrive. The next scheduled opportunity for commissioners to review the proposal was during a Budget Subcommittee meeting May 21 at 9 a.m. 

Harris was not present during the May 19 rate discussion, and although the May 21 subcommittee meeting offered a chance to present the budget, that presentation did not occur.

“Being told this week we are going to get it — what does that mean? Is that Friday, or is that Thursday? Is it Wednesday?” Thornton asked.

A digital version of the budget was eventually uploaded to the county’s website Thursday, May 22. Go to: 0136FiveYearTrendSummary

The absence of a written proposal earlier in the process further strained relations between Harris’ administration and some commissioners. With a July 1 deadline looming, there are only a few remaining opportunities for members to review the proposal and submit amendments.

Commission Chairman Michael Whaley has scheduled several Budget Subcommittee meetings over the coming weeks. 

“Those are opportunities to vet the actual proposed budget and hear those amendments and have them in an order where we can vote on them in an orderly way — to avoid what has happened in the past, which is making very serious, important decisions for the county in the middle of the night,” Whaley said.

Last year, the commission approved a $1.6 billion budget and the current tax rate in a late June session that ran past midnight.

“I think this will help ensure that we can vet as much as possible well before that, so that we’re prepared to vote on a budget that has been properly deliberated,” he said.

Still, some commissioners said the lack of urgency from colleagues — particularly those with planned amendments — was troubling given the approaching deadline and initial absence of a physical budget.

“There’s too many quiet people up here, as if they already know what they are about to do with this budget,” Ford said. “I’ll see you at wrap-up, because I think it’s already been fixed.”

Ford suggested the budget could come down to a single “one lick” proposal — passed narrowly with just seven votes.

He also raised concerns that the budget might be balanced “on the back” of the Shelby County Sheriff’s Office. Sheriff Floyd Bonner has previously said this practice could violate the state-mandated “maintenance of effort” law, which requires counties to maintain or increase law enforcement funding to meet staffing needs. Bonner has threatened legal action over the issue.

Harris’ administration has pushed back, arguing that using departmental fund balances is a common practice. Officials also contend that the unfilled positions in question likely won’t need to be staffed.

“You find out later the budget got balanced off the budget of the sheriff,” Ford said. “Last year, it was because of projections with the property tax, as well as what was going to be brought back by the sheriff — even though many of the things you asked for did not happen.”

Tensions between Ford and Harris have escalated in recent months, particularly following Harris’ push to revive the county ethics commission. That effort came shortly after Ford’s February indictment on federal charges of bribery and tax evasion. Prosecutors allege he sought grants for nonprofit organizations in exchange for those nonprofits making purchases from his personal tech businesses.

Whaley withdrew the ordinance to revive the ethics commission last week without comment.

Still, the fallout has continued. For weeks, Ford has carried a binder he claims contains information that could implicate “half” the commission. It reportedly includes ethics allegations against Harris, which were previously reviewed and dismissed by an outside attorney.

Meanwhile, Harris has advised his staff to avoid commission meetings after some were allegedly mistreated during prior sessions. The most notable absence Monday was the mayor himself.

“I personally had constituents come and verbally attack me on the record. I had to take it,” said Thornton. “If Mayor Harris wants to safeguard his appointees and employees, fine — but he should be here.”

Harris did appear later in the meeting to advocate for a group of nonprofits.