The Town of Highlands Board of Commissioners convened for a retreat on Wednesday, March 11 to review capital needs requests from town departments ahead of its April 9 budget workshop. The board listened to presentations from the Public Works, Fire and Rescue, Police, Information Technology and Mapping, Planning and Development, and Parks and Recreation departments, along with a mid-year financial update presented by Josh Ward and Rebecca Shuler.
Financial Matters: Mid-Year Update
Finance Director Rebecca Shuler presented the mid-year financial review for the Town of Highlands.
She noted that property tax collections, totaling $3,098,044.69, are up $221,958.01 since February 2025. Sales tax revenue, at $724,263.12, has decreased by approximately $88,127.66 over the same period. Franchise tax collections are down at $65,735.68, although they have increased by $4,548.28 since February 2025.
Town staff also anticipate meeting the budget revenue in the general fund, which currently sits at $5,792,328.01, $189,916.02 more than compared to February 2025.
Fire Department
Chief Ryan Gearhart presented the fire department’s capital needs plan and discussed raising the fire tax.
Gearhart said the department wants to replace its 2004 E-one freightliner fire engine for an estimated $510,000, along with an estimated $50,000 in equipment. The current model is equipped with a 1,250-gallon pump and 1,000-gallon water tank. The National Fire Protection Association recommends replacing fire apparatus after 20 years.
“When we were volunteer, the trucks got run three times a week potentially,” said Gearhart. “Now, this one truck in particular is getting run every day, multiple times a day, so we’re starting to have a few mechanical issues.”
Gearhart added that he would like the department to begin a cycle of replacing its trucks, with several models from 2006 to 2008 approaching 20 years old.
Under the current fire tax rate of $0.0191, the town generates an estimated $1,159,263 at a 99.62% collection rate. With a $1,915,500 budget, the current fire tax rate isn’t covering the full amount of the fire department’s existing budget.
Gearhart outlined three different options to address this issue:
Option 1 would sustain existing firefighters and staff at $970,000 and cover $612,000 in debt service, the rate would need to increase by 1.5 cents to $0.0341, for a total of $2,069,679.
Option 2 would finance future trucks for 60 to 72 months at $200,000, along with $970,000 for existing firemen and staff and $612,000 in debt service, would require a 2-cent increase to $0.0391, for a total of $2,373,151.
Option 3 would finance future trucks over 60 to 72 months at $200,000, along with $970,000 for existing firefighters and staff, $612,000 in debt service and the addition of three full-time firefighters at $300,000, the rate would need to increase by 2.5 cents to $0.0441, for a total of $2,676,623.
“I’d love for you all to go with option three,” said Gearhart. “If you’re not going to do that, could we at least step back to option two to fund the new truck and existing employees while leaving off the third part [the addition of three full-time firefighters at $300,000] with the possibility of coming back next year to request an additional increase for that.”
The board agreed to propose option three, with the possibility of falling back to option two.
Police Department
Chief Sissy Holland outlined five capital needs requests for 2026-2027.
She aims to purchase a Ford F-150 Responder for $47,717, along with a body kit, graphics and tint, estimated at $18,170 with 10% inflation.
“The Ford F-150 pickup truck is actually a police pursuit vehicle, which means it’s geared for police patrol,” said Holland. “Our Dodge Ram will probably be taken off the road next year, so we’ll replace it with something else. The Ford should hold up better for patrol and it’s geared more towards transporting inmates.”
Holland also requested funding for three Panasonic Toughbook tablets, in-car cameras and related equipment, as well as new carpet for work and locker rooms, estimated at $32,492 with 10% inflation.
Public Works
Outgoing Public Works Director Lamar Nix presented his 2026-2027 budget request and capital improvement plans, outlining several different funding priorities.
For the Street Department, he requested $430,000 for paving and sidewalks and $97,000 for equipment upgrades for an asphalt tamper and 35 series excavator/trailer.
Nix also sought funding for the annual replacement of dumpsters, estimated at $60,000, and a tandem rear loader for the Sanitation Department, estimated at $340,000.
Eight water and sewer projects were proposed to be funded through grants, including six waterline projects and two improvements at the Water Treatment Plant — a generator replacement and a tank, pump and filter project — estimated at $13,683,495. The total requested funding for 2026-2027 water and sewer projects, including the grant-funded projects, is $14,046,462.
Another equipment upgrade included was a 2017 truck replacement, estimated at $65,000.
Finally, for the Electric Department, Nix requested $3,413,500 for projects including electric system improvements, a new underground fault locator and the replacement of a 2001 Flatbed.
Information Technology and Mapping Department
IT Director Matt Shuler sought funding for upgrades on three telemetry projects. With the Big Bear Pen telemetry upgrades, he estimated a new generator and replaced enclosure will cost $34,000.
“It’s been two years now that we’ve had the power go off and the equipment freezes,” said Shuler.
Shuler also aims to acquire a new generator and shed roof enclosure for Satulah water telemetry upgrades, estimated at $21,000, as well as a $7,000 shed roof enclosure for Arnold Road sewer telemetry upgrades.
The IT department is looking to replace its 2017 Chevrolet Colorado, estimated at $65,000, and its video server, estimated at $20,000.
“We’ve also got a video server replacement, so for all of our town cameras that we have, we’ve got a server that records those,” said Shuler. “It’s mainly upgrading licensing that puts the cost of it up that high, but it’s just a new server and we replace it every five to six years.”
As part of its advanced metering infrastructure plan, Shuler said a request for information has been sent to all metering providers to evaluate varying approaches to AMI.
Other Departments
Parks and Recreation Director Lester Norris requested $8,000 to reroute duct work and redirect heat to the front desk and lobby area at the Highlands Civic Center. He also wants to replace the department’s 2002 Dodge Dakota with a king cab truck, estimated at $42,000.
Planning and Development Director Michael Mathis, like other directors at the retreat, expressed his desire to replace a truck within his department. Replacing its 2009 Ford Escape is estimated to cost $50,000. He also recommended that the town return to using Granicus for short-term rental software.
Town Manager Josh Ward requested $53,000 to replace the 30-year-old generator and exterior trim at Town Hall.
Hudson Library Improvements Request
Hudson Library Foundation Board President Philip Curcuru and member Andy Chmar presented the Foundation’s Capital Campaign, outlining interior and exterior renovations to Hudson Library.
“The interior renovation is our next step, which is transforming the library with new shelving, furniture, lighting, carpet, a full, updated young adult section, reading room and the creation of more study conference rooms,” said Curcuru. “We’ve successfully funded and started the exterior phase through strong private partnerships.”
Curcuru said interior renovations would require an estimated $335,000 from the Town of Highlands, $350,000 from Macon County, $210,000 from private donations, for a total of about $910,000.
Playhouse Site Discussion
Amidst the various funding requests was a discussion regarding the Town’s plans for the site of the former Highlands Playhouse. Mayor Patrick Taylor noted that the site is level following demolition.
“I think the whole lot needs to be studied with a master plan created based upon the needs of the town now versus what we’re expecting for the next 20 to 50 years,” said Commissioner Jim Tate.
Commissioner Jeff Weller expressed similar opinions, and Commissioner Amy Patterson noted that the current zoning was completed in the 1990s. She said the board should review the regulations comprehensively and consider adding more protections.
Mayor Taylor concluded the discussion by detailing the board’s next steps, including bringing in a company to survey the Playhouse location and town property, along with reviewing the zoning districts. He added that a work session could be used to discuss how to involve the community in the process and to formulate a plan for replacing the dead trees on Main Street.
- Mitch Stone
reporter@highlandsnews.com