Eaton and Chesterfield flagged for potential shortfalls under revised LIT model

Sep 30, 2026

Town representatives told the Delaware County MUST committee the revised LIT model narrowed but did not eliminate shortfalls for small towns: Eaton reported a potential $71,000 shortfall under an earlier model and a roughly $12,000 shortfall under the revised model; Chesterfield also showed a modest negative impact that may reflect its split with Madison County.

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Representatives for small municipalities told the Delaware County MUST committee on Sept. 29 that the proposed changes to the local income tax distribution would still leave some communities short of their calendar 2026 receipts.

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