JACKSON — Northampton County’s new budget includes no tax increase for taxpayers.

The Northampton County Board of Commissioners recently approved the $28.21 million budget after a public hearing was held for citizen comments.

According to information provided by County Manager Wayne Jenkins during the meeting, the fiscal year 2011-12 budget was formulated based on no change to the previous year’s Ad Valorem tax rate of 87 cents per $100 value.

The budget requires a $1,047,394 appropriation from the undesignated fund balance. One cent on the tax rate generates $181,214. It provides for an increase of $27,515 in general county government or what is considered a flat line budget and $28,740 increase in public safety. The budget satisfies a debt liquidation schedule of $1.51 million.

Employees will not receive a cost of living raise; their mileage reimbursement rate remains at 48 cents per mile and the budget provides a continued 90/10 cost share for employee health insurance.

Ongoing capital projects include Phase V Water System Improvements Project; a Community Development Housing Rehabilitation Project; a Department of Social Services Building and a natural gas-line pipeline extension to serve an expansion to Severn Peanut Company. When complete, those projects will expend $17.2 million.

The budget appropriates $3.6 million to Northampton County Schools and of that amount, $3,161,538 is allotted to current expense; $345,000 to capital outlay and $100,000 coming from fines and forfeitures.

A request from the town of Woodland to raise the fire service district tax rate in order to continue the operation of the Woodland Volunteer Fire Department was also approved to be included in the budget. The tax rate will rise from 5.39 cents to 7.9 cents per $100 of value.