Butler County officials on Monday presented a high-level overview of the proposed 2026 budget, which relies primarily on property-tax revenue and a rise in assessed valuation.

County staff said the assessed valuation that funds the 2026 budget increased roughly 5.3% year over year; once the county backed out tax-increment financing districts (TIFs) and certain neighborhood revitalization incentives, the figure the county is using for planning falls to about 4.3%. Staff noted that Butler County does not levy a general sales tax and that assessed valuation therefore drives most of the county’s revenue picture.

The administration’s summary showed a proposed mill levy of about 29.853 mills in the 2026 package, a slight decline from last year’s figure. Staff emphasized the distinction between the clerk’s raw assessed valuation and the taxable assessed valuation used to set property taxes, saying certain recently reported new construction had been excluded from taxing rolls where exemptions or late filing meant no tax revenue would be collected.

Why it matters: property tax is the county’s largest single revenue source; unlike many neighboring counties, Butler lacks a county sales tax and so relies more heavily on valuation changes and reserve transfers to balance growth in expenses. Commissioners discussed long‑term options, including a half‑cent general sales tax, which staff said could reduce the county’s mill rate by several mills if the revenue were used for property‑tax relief or road capital.

Key figures and assumptions described at the meeting:
- Assessed valuation increase used for the 2026 budget: 5.3% (4.3% after excluding TIFs/HIDs and similar exemptions).
- Proposed mill levy reported in the packet: about 29.853 mills.
- Total proposed budget headline number shown by staff: roughly $66,633,000 (includes taxing and non‑taxing funds as presented).

Staff framed the 2026 package as a cautious plan: higher personnel costs and targeted capital needs are balanced by higher investment income, use of reserves where appropriate and a strategy to treat non‑taxing funds (fees and grants) separately from taxing funds. Commissioners asked staff to return with more detailed numbers tied to the compensation study and other departmental requests before setting a public hearing or taking final action.

Ending: staff said the presentation was intended as a global overview and that departments will continue detailed reviews over the next 30–45 days ahead of budget adoption.