Budget in Brief
About My County Services
Guilford County operates as an “arm of the state,” meaning that while services are authorized by the state, they are administered at the county level.
The county delivers more than 250 services to residents, with approximately 86% of the $843 million General Fund budget dedicated to state-mandated responsibilities.
These mandated services include public health, social services, the register of deeds, the sheriff’s office, emergency management, property tax assessment, elections, and education.
County v. State v. Municipality Services
This chart highlights the shared nature of local governance. While counties administer many state mandated services, municipalities provide community-level infrastructure and services tailored to local needs. Areas of overlap represent opportunities for collaboration, allowing jurisdictions to improve efficiency, reduce costs, and enhance service delivery through interlocal agreements and partnerships.
Revenue
Most of Guilford County’s revenue comes from property taxes levied on real and personal property and motor vehicles. The tax rate for Fiscal Year 2026 was $0.7305 per $100 of assessed value. The County also receives revenue from sales tax, federal and state grants and programs, and user charges for services like development plan reviews and EMS transports. Fund balance (or savings) makes up the rest.
Expenses
This chart shows how expenses are allocated across major categories. K-12 Education makes up 39% of the total General Fund budget, GTCC makes up 4%, and County operations make up 57%.
The Fiscal Year 2026 Budget included $679,168,162 in net county funds, which are locally generated revenue, mostly from Property and Sales Taxes, used to support county programs and services. These revenues are the most flexible revenues the Board of County Commissioners has to fund mandated services and local priorities.
| Department | FY 2026 Net Co $ | % Budget | $ Per Capita |
|---|---|---|---|
| Education | $359,717,200 | 53% | $654 |
| Law Enforcement | $93,144,599 | 14% | $169 |
| Health and Human Services Social Services | $38,355,798 | 6% | $70 |
| Health and Human Services Public Health | $25,254,053 | 4% | $46 |
| Emergency Services | $21,878,332 | 3% | $40 |
| County Debt | $21,346,226 | 3% | $39 |
| Information Technology | $18,317,928 | 3% | $33 |
| Facilities | $11,725,739 | 2% | $21 |
| Behavioral Health | $11,437,427 | 2% | $21 |
| Human Resources - Retiree Benefits | $8,000,000 | 1% | $15 |
| Tax | $6,803,896 | 1% | $12 |
| Security | $5,269,469 | 1% | $10 |
| County Attorney | $5,218,554 | 1% | $9 |
| Finance | $5,088,867 | 1% | $9 |
| Economic Development and Assistance | $4,895,210 | 1% | $9 |
| Animal Services | $4,787,859 | 1% | $9 |
| Parks and Recreation | $4,609,726 | 1% | $8 |
| Human Resources | $4,254,357 | 1% | $8 |
| Elections | $3,664,528 | 1% | $7 |
| County Administration | $2,600,022 | <1% | $5 |
| Juvenile Detention | $2,431,960 | <1% | $4 |
| Culture - Libraries | $2,417,964 | <1% | $4 |
| Planning and Development | $2,457,092 | <1% | $4 |
| Coordinated Services | $2,025,649 | <1% | $4 |
| Inspections | $1,972,777 | <1% | $4 |
| Clerk to the Board | $1,611,914 | <1% | $3 |
| Family Justice Center | $1,771,153 | <1% | $3 |
| Court Services | $1,422,894 | <1% | $3 |
| Communications | $1,314,233 | <1% | $2 |
| Small Business and Entrepreneurship | $1,281,972 | <1% | $2 |
| Budget and Management | $1,256,716 | <1% | $2 |
| Solid Waste | $1,052,714 | <1% | $2 |
| Internal Audit | $1,047,734 | <1% | $2 |
| Cooperative Extension | $945,781 | <1% | $2 |
| Fleet Operation | $904,315 | <1% | $2 |
| Veteran Services | $627,108 | <1% | $1 |
| Soil and Water Conservation | $466,166 | <1% | $1 |
| Child Support Enforcement | $390,212 | <1% | $1 |
| Health and Human Services Administration | $735,087 | <1% | <1$ |
| Register of Deeds | ($3,335,069) | <1% | ($6) |
Total FY 2026 Net Co: $679,168,162
Total $ per capita: $1,234
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