Council reestablishes cumulative capital development fund rate; ordinance 2025-OCC-2 passes after suspension of rules

DeKalb County Council voted to reestablish the cumulative capital development fund rate with ordinance 2025-OCC-2, increasing the maximum levy from 0.0307 to 0.0333 per $100 of assessed valuation for taxes payable in 2026. The council passed the ordinance after completing first, second and third readings in the same meeting by suspending the rules; final passage carried 5-1.

The ordinance continues a prior allocation in which 0.0142 of assessed valuation is designated for bridge construction, repair and maintenance. Council members said the change restores the fund to its previous level after a 2016 adjustment and a 2022 state law change that removed automatic “trending” reductions. Council members stressed that bridge and other capital needs remain underfunded countywide and that maintaining this fund helps address long-term infrastructure needs.

Discussion included an explanation that the 2016 action increased the fund to its current maximum for bridge funding and that the 2022 House Enrolled Act 12 removed the automatic downward adjustment. A council member voiced concern about tax abatements reducing the tax base and shifting costs to remaining taxpayers; other members reiterated the need to sustain bridge funding and capital replacement budgets.

Votes taken during the meeting: first reading approved; council then suspended rules to conduct second and third readings; final approval passed on the consolidated votes 5-1. The clerk will submit the ordinance to the Indiana Department of Local Government Finance for certification of the tax rate.