Elkhart County Council holds first reading of 2026 budget; levies advertised

Elkhart County Council held the first reading of its proposed 2026 budget Oct. 15, 2025, in Goshen, where county staff read advertised fund estimates, levies and rates and scheduled final adoption for Oct. 16, 2025, at 4:00 p.m. at Room 104, 117 North Second Street.

County staff told taxpayers that detailed budget estimates are available at the office of the unit of government at 117 North Second Street, Room 104, Goshen. The public hearing had been held Sept. 8, 2025, at noon; the county also published that 10 or more taxpayers may file an objection petition within seven days after a budget hearing identifying the disputed provisions.

The auditor’s reading listed the county’s advertised levies and rates. Funds within the maximum levy totaled $54,770,400 with a combined rate of 0.45. Two funds outside the maximum levy—the county major bridge and cumulative capital development funds—had advertised levies of $5,742,400 (rate 0.0506) and $5,690,600 (rate 0.0501), respectively, producing a total advertised levy of $66,210,400 and a combined rate of 0.5832.

Key advertised levies and rates read aloud included: general fund levy $39,900,900 (rate 0.3515); health department levy $3,726,600 (rate 0.0328); park and recreation levy $3,641,900 (rate 0.0321); election board and voter registration levy $1,258,800 (rate 0.01112015); reassessment levy $626,700 (rate 0.0055); cumulative bridge levy $1,741,700 (rate 0.0153); cumulative drain levy $927,200 (rate 0.0154); and emergency communications levy $2,953,600 (rate 0.0345). The auditor also read numerous other funds and revenue lines, including several tax increment financing (TIF) allocations and special funds.

The reading included multiple fund estimates and “advertisement changes” to previously published amounts; staff reported an updated overall budget figure as read, "179,705,498," described by staff as the new budget amount after changes. Staff also read an "estimated civil max levy" of $55,607,748 and a "property tax cap credit estimate" of $7,156,500 as part of the published notices.

County Attorney Steve Olsen read two ordinances by title as first readings: Ordinance CC 2025-17, the 2026 Elkhart County salary ordinance, and Ordinance CC 2025-18, approving the county recorder’s request to use a portion of the recorder’s perpetuation fund for the 2026 budget. Olsen noted the county recorder’s sworn statement required under Indiana Code section 36-2-7-10.2 had been received before the first reading of the recorder’s ordinance.

Votes at a glance: the council voted to close the first reading of the budget (motion moved and seconded; vote 6–0) and later voted to adjourn (vote 6–0). Council members recorded present earlier in the meeting and recorded as voting in favor were: Mister Bialski (yes), Mister Clark (yes), Mister Graham (yes), Mister Hess (yes), Mister Wicksacker (yes) and Mister Stone (yes). The first readings of Ordinances CC 2025-17 and CC 2025-18 were recorded as first readings by title only; no final adoption vote occurred at the Oct. 15 session.

The council’s adopted budget meeting is scheduled for Oct. 16, 2025, at 4:00 p.m. at Room 104, 117 North Second Street, Goshen. As published during the reading, taxpayers have the right to file an objection petition within seven days after the budget hearing identifying the provisions of the budget, tax rate, or tax levy to which they object; the county must adopt written findings if a petition is filed and testimony is presented.