Warren County has adopted a balanced budget for 2026 following action taken by the County Commissioners during their monthly meeting at the Warren County Courthouse.

The $19.8 million spending plan includes $12.175 million in local property tax revenue and fully funds all required county services.

The budget is revenue-neutral compared to 2025, with the millage rate set at 3.26 mills, which is comparable to the revenue collected last year. This is required by state law following the county’s completed property reassessment, which mandates revenue neutrality within plus or minus 10 percent.

According to a press release from the commissioners, the budgeted property tax revenues are approximately three percent below the neutral figure.

After experiencing deficits of $2.4 million and $1.6 million in previous years, the county was able to break even in 2025. A key factor in the improved finances was the implementation of split tax billing in 2025, which separated county and municipal tax payments from school district taxes and moved billing earlier in the year.

The press release also stated that 2025 saw the highest tax revenue collection in many years, with $12.1 million collected compared to $11 million budgeted, according to Fiscal Director Bret Baillie.

This allows the county to address approximately $400,000 in deferred capital expenses while still breaking even. Baillie said that spending reductions played a role, and he credited department leaders for maintaining cost-conscious operations.

Looking ahead to 2026, the primary costs in the county budget are employee wages and benefits. Healthcare costs are projected to decline, and Baillie also noted that employee contribution rates were not increased.

One remaining uncertainty for 2026 is the impact of property assessment appeals currently pending before the Court of Common Pleas. The filing deadline previously passed, and the potential effect of those challenges on revenue collection remains unknown.

Several capital projects that launched in 2025 are expected to advance significantly in 2026. One of these is an initiative to expand the county’s emergency radio coverage capacity. Additional projects include major exterior rehabilitation of the courthouse and repairs to the North Warren Bike-Hike Trail.