Miami County finance director outlines mill-levy, revenue mix and debt outlook

Lucas Mellinger, Miami County finance director, presented a county financial overview to the Board of County Commissioners, detailing property tax statements, the five levied county funds that determine the county's revenue-neutral mill levy and recent valuation and mill-levy trends.

Mellinger told commissioners the county's five levied funds that comprise the Miami County revenue-neutral rate are the general fund, bond and interest (debt service), reappraisal, road and bridge and special bridge funds. "If we wanted to, we could have put all 34.767 mills into the general fund," he said, referring to the 2025 revenue-neutral figure he cited, "and we still would have been revenue neutral." He also described how the county's ad valorem (property tax) share pays a large portion of core services while many other taxing entities (schools, cities, fire districts, rec commissions and the state) take significant shares of a taxpayer's bill.

Why it matters: Mellinger said the county's total valuation has more than doubled since 2013 and described how that growth affects mill-rate calculations and revenue available for county services. He also explained how sales tax and special fees are…