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File #: 26-156    Version: 1
Type: Consent Agenda Status: Agenda Ready
File created: 3/2/2026 In control: Board of Commissioners
On agenda: 3/16/2026 Final action:
Title: FY2026 Economic Development Incentive Grant Factors
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FY2026 Economic Development Incentive Grant Factors

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INFORMATION CONTACT: 

Ron Mahle, Economic Development, Director, 980-476-5279

ACTION REQUESTED:

Approve adjustment to Economic Development Grant Factors for FY 2025-2026. Factors are retroactive to July 1, 2025, and effective through June 30, 2026.

PRIOR BOARD ACTIONS:

None.

BACKGROUND:

Effective July 1, 2025, the Union County Board of Commissioners adopted a tax rate of $.4342/$100 value. This new tax rate requires an update to Union County’s Economic Development Grant Factors. The new factors are:

 

Step 1 Existing: 1.09%
Step 1 New:       1.09%
Step 2:               1.41%
Step 3
                     :                          1.63%
Step 4
                     :                          1.74%

 

The formula used to determine grant factors is: % relief of taxes multiplied by current tax rate multiplied by term of grant award.


For example: Step 4 grant factor is calculated as 80% tax relief X .004342 X 5 = 1.74%

FINANCIAL IMPACT: 

Grant factors are used to calculate economic development incentive awards on a case-by-case basis as determined by project investment level, current tax rate, and term of grant award.