Johnson County Council adopts budgets, tax levies for special taxing units

Johnson County Council on Thursday adopted budgets and tax levies for multiple special taxing units, including the county solid waste fund and several fire protection districts, and approved a resolution to petition for an increase above the maximum levy for Barbersville Fire Protection District.

The actions were taken at a special meeting called for adoption of special taxing-unit budgets. Michelle Ann Graves moved to adopt each budget and levy as read; motions were seconded by other council members and approved by voice vote. Caitlin Schafer of Reedy Financial Group gave a brief update on Barbersville’s bond structure and project costs before the council considered a related resolution.

Why it matters: These adopted budgets set the tax levies and rates used to finance local special districts — predominantly fire protection and a conservancy district — that provide services paid outside the county general fund. Changes to levies affect property taxpayers inside each taxing unit.

Council action and discussion

Michelle Ann Graves moved to adopt the Johnson County Solid Waste budget as read. The council approved the motion by voice vote; no roll-call tally was recorded in the meeting transcript. The council then moved through a series of largely uncontested motions to adopt budgets and levies for Amity Fire Protection, Hance Lake Conservancy District, Hensley Fire Protection, Needham Fire Protection, Nineveh Fire Protection, Barbersville Fire Protection District and White River Township Fire.

Before the Barbersville votes, Caitlin Schafer, Reedy Financial Group, told the council the project costs returned lower than earlier estimates and that the district planned a two-phase bond, which she said was the reason for the change in the levy. "The only difference in the project was because the project costs came back a little less as well as they decided to go with a two-phase for the bond," Schafer said.

After adopting Barbersville’s budget by voice vote, the council separately moved to approve Resolution 2025-02, described in the meeting as "a resolution of petition to appeal for an increase above the maximum levy (appeal type: three-year growth factor)" for Barbersville Fire Protection District. That resolution passed on a voice vote; the meeting record does not show a roll-call tally.

Votes at a glance (as read into the record)

- Johnson County Solid Waste: adopted budget (amount as read in meeting record) $1,000,104,987; adopted tax levy as read $999,298.09; adopted tax rate as read 0.0075. Motion by Michelle Ann Graves; second by Jonathan Myers; approved by voice vote (no roll-call tally recorded).

- Amity Fire Protection District: adopted budget $290,845.02; adopted tax levy $174,436.01; adopted tax rate 0.1038. Motion by Michelle Ann Graves; second by John Ditmers; approved by voice vote.

- Hance Lake Conservancy District: adopted budget $15,650.01; adopted tax levy $12,900.01; adopted tax rate 0.1915. Motion by Michelle Ann Graves; second by Ron Bates; approved by voice vote.

- Hensley Fire Protection District: adopted budget $1,196,008.01; adopted tax levy $790,855.07; adopted tax rate 0.1438. Motion by Michelle Ann Graves; second by John Ditmers; approved by voice vote.

- Needham Fire Protection District: adopted budget $1,006,783.01; adopted tax levy $556,434.05; adopted tax rate 0.14. Motion by Michelle Ann Graves; second by Jonathan Myers; approved by voice vote.

- Nineveh Fire Protection District: adopted budget $632,454.06; adopted tax levy $415,803.04; adopted tax rate 0.1484. Motion by Michelle Ann Graves; second by Ron Bates; approved by voice vote.

- Barbersville Fire Protection District: adopted budget $17,325,477; adopted tax levy $10,332,878.01; adopted tax rate 0.5004. Motion by Michelle Ann Graves; second by John Ditmers; approved by voice vote. The council also adopted Resolution 2025-02, a petition to appeal for an increase above the maximum levy (three-year growth factor) in the amount read into the record; motion by Michelle Ann Graves; second by Jonathan Myers; approved by voice vote.

- White River Township Fire: adopted budget $19,785,239.01; adopted tax levy $10,917,911 (as read); adopted tax rate 0.4103. Motion by Michelle Ann Graves; second by Ron Bates; approved by voice vote.

Clarifications and record notes

- The meeting transcript contains several numeric transcription artifacts in amounts and levy lines as read into the record. The article reflects the amounts as they were read during the meeting; the council did not provide roll-call vote tallies in the transcript for the adopted budgets and resolutions.

- Caitlin Schafer identified herself as representing Reedy Financial Group and provided the only substantive explanation recorded in the meeting for a change in a district levy (Barbersville). No other budget items drew debate or substantive questions in the transcript.

What’s next

The meeting adjourned after the council adopted the listed budgets and the Barbersville resolution. No additional follow-ups or staff directions were recorded in the meeting transcript.