Kosciusko County Council adopts 2026 budgets, approves grants and appropriations; tax rate to be finalized by state

Kosciusko County Council adopted the county budget for the year ending Dec. 31, 2026, and approved a series of grant applications, appropriation adjustments and interlocal agreements during its meeting. The council also adopted the Kosciusko Solid Waste Management budget earlier in the agenda.

The council read and adopted the county budget resolution as presented: the total adopted budget figure announced in the meeting was $89,532,920, with a total adopted tax levy of $22,000,800 and a stated tax rate of 0.2694. Council members noted the Department of Local Government Finance (DLGF) will review the submission and is expected to adjust the rate; an estimated tax rate of 0.1942 was circulated to the council and staff said the DLGF will make final calculations after formal adoption.

On the solid waste matter the council adopted the Kosciusko Solid Waste Management budget: total adopted budget $517,382, tax levy $297,734, and an adopted tax rate of 0.0035 as read into the record.

The council adopted the salary ordinance for 2026, including a 2% increase for county employees, and directed staff to prepare a January salary‑ordinance amendment to implement the probation stipend approved in the prior vote.

Council members approved multiple highway and infrastructure grant actions after staff presentations. Highway Superintendent Steve Moroney asked the council to approve an additional appropriation of $28,000 for an ACT/Gamma railroad crossing grant (100% reimbursable), and to approve the county’s application for the 2026 Community Crossings matching grant totaling $2,057,063.15 (presented as $2,000,000.57,063.15 in the packet); he said Kosciusko’s local match would be $1,028,531.58 (50%). The council also approved a financial‑commitment letter for the Community Crossings application, noting funds would come from the Motor Vehicle Highway fund restricted for that purpose.

Emergency management and public‑safety items passed unanimously or by voice vote: the council authorized applications for the 2025 Indiana Department of Homeland Security grants (including a portable radio and vehicle radio program with a $150,000 maximum award), the Emergency Management Performance Grant (EMPG) that reimburses emergency management salaries, and hazardous‑materials preparedness grants including a tabletop/exercise request and a commodity‑flow study for roadways. The county sought a State Homeland Security Grant to build fiber infrastructure linking the county complex and work release to support off‑site data recovery; staff said the request approaches the $150,000 cap and the quoted project cost is close to the grant maximum.

Appropriation adjustments and interlocal agreements approved included insurance reimbursements to county budgets (four vehicle insurance reimbursements totaling $7,768.52), a coroner vehicle damage reimbursement appropriation of $4,154.50, a transfer for property liability insurance tied to new sheriff vehicles ($6,000), and other small reimbursements and transfers tied to highway and local road accounts. The council also approved participation in K‑CODE funding for sheriff programs and a CHIRP grant appropriation for a traffic‑safety program (100% reimbursed).

The prosecutor’s office received approval to transfer funds to convert a full‑time deputy prosecutor to a part‑time hourly position for the remainder of the year; the office introduced Julia Fugate as the new victim‑assistant hire and received VOCA grant appropriations to fund that position from offender‑collected VOCA funds (no county general‑fund impact).

Other administrative actions included the reappointment of Sherry Mullett to the Nappanee (Napany) Public Library Board, approval of an additional $10,000 appropriation for council legal fees, and two interlocal agreements under which the county will act as secretary/controller for the Convention and Visitors Commission and the Solid Waste District (fees of $500 and $10,000 respectively were approved).

Council members and staff told the meeting they would submit adopted budget documentation to the DLGF within five days of tonight’s vote; the DLGF will return the certified tax rate to the county. Officials cautioned that the final tax rate could change from the preliminary numbers discussed in the meeting.

Votes at a glance (motions and outcomes as taken by the council during the meeting): - Adopt Kosciusko Solid Waste Management budget (total $517,382; levy $297,734; rate 0.0035): approved (voice vote). - Adopt Kosciusko County 2026 budget (total announced $89,532,920; levy $22,000,800; rate read 0.2694; DLGF to finalize): approved (voice vote). - Adopt 2026 salary ordinance (2% standard increase; to be amended in January for probation stipend): approved (voice vote). - Approve $28,000 additional appropriation — ACT/Gamma railroad crossing grant (100% reimbursable): approved. - Approve application for 2026 Community Crossings matching grant (project total presented $2,057,063.15; county match $1,028,531.58): approved; approve commissioners’ financial‑commitment letter to fund local match from Motor Vehicle Highway fund: approved. - Approve multiple small appropriation adjustments (highway insurance reimbursements totaling $341.97 and $600; vehicle insurance reimbursements $7,768.52): approved. - Approve transfer from highway overtime to part‑time for winter coverage ($9,500): approved. - Approve application for Indiana Department of Homeland Security portable/car radio grant (reimbursement; up to $150,000): approved. - Approve participation in K‑CODE program funding for sheriff activities (multiple line items): approved. - Approve CHIRP grant appropriation ($4,000; 100% reimbursed): approved. - Approve coroner vehicle insurance reimbursement appropriation ($4,154.50): approved. - Approve EMPG and hazardous‑materials preparedness grants, including commodity‑flow study and exercise funding (up to stated program caps): approved. - Approve application to Kosciusko Community Foundation for a spill mitigation trailer: approved. - Approve State Homeland Security grant application for fiber infrastructure between county campus and work release (projected near $150,000 cap): application submitted/approved by council (staff already applied for closed program window). - Approve deputy prosecutor budget transfer (full‑time to part‑time funding): approved. - Approve VOCA grant appropriations to fund the new victim‑assistant position (wages, FICA, retirement total ~$15,062): approved. - Reappoint Sherry Mullett to the Nappanee Public Library Board (four‑year term): approved. - Approve additional appropriation for council legal fees ($10,000): approved. - Approve interlocal agreement for Convention & Visitors Commission (county to act as controller/secretary) for $500: approved. - Approve interlocal agreement for Solid Waste District (county to act as controller/secretary) for $10,000: approved.

Council staff and presenters emphasized that several figures (especially the county tax rate) are estimates and will be finalized by the Department of Local Government Finance when the county’s adopted budgets and levy notices are submitted for certification.

The meeting closed after routine committee reports and scheduling; council members set the 2026 meeting calendar (second Thursday monthly at 6 p.m., with budget meetings in August) and reminded staff to submit adopted forms to the DLGF within the statutory timeline.