LaPorte County Council adopts modified 2026 budget, reverts many line items to 2025 levels

LaPorte County Council on Oct. 27 voted to adopt a modified 2026 budget that reverts many line items to the 2025 levels while allowing contractual increases and keeping certain 100-series payroll withholdings at the updated levels. The motion passed 4'2 on a roll call vote and the auditor's office was directed to prepare a revised, line'by'line budget for submission to the state.

The council's action came after more than an hour of debate about revenue assumptions, rising personnel and insurance costs and the previously proposed EMS local income tax (LIT), which had been removed from the agenda earlier in the meeting. "Simply put, it's not sustainable," Councilman Justin Kiel said about the county's current fiscal trajectory during the discussion, voicing concern about an expected multi'million-dollar drawdown on reserves.

The approved motion, introduced by Councilman Mark Yagalski, directed staff to carry forward 2025 dollar amounts for most department budgets into 2026, but to retain contractually required increases and to leave overtime at the 2025 funding level. The council left the advertised 2026 levy at the figure previously submitted to the state; council members and the auditor noted the levy is capped by state rules and that the actual revenue collected will be reduced by circuit breaker credits and other limits.

County Auditor Mike Rosenbaum and other staff warned that the adopted approach will require additional appropriations in January if the EMS LIT does not pass and if anticipated revenues do not materialize. "We're going to have to go in January, correct a lot of stuff, and do some additional appropriations because you're not covering the $5,100,000 even with this drawdown," the auditor said during the meeting, referring to the budget previously structured around an EMS LIT placeholder.

Roll call on the final motion was recorded as: Jimmy Pressell, Aye; Mark Yugowski, Aye; Brett Kessler, Nay; Adam Caronka (council president), Aye; Justin Kiel, Nay; Mike Mollenhauer, Aye. The motion passed 4'2.

Council asked the auditor to provide a marked, revised budget showing the changes between the proposal and the version that was adopted, and to estimate the expected cash drawdown so members could see the timing and magnitude of any shortfall. The auditor said the office would work to produce that information promptly so the council could consider follow'up action if needed.

The council also discussed scheduling a short recessed meeting later in the week to finalize paperwork with the state; staff were asked to check statutory notice requirements and the Department of Local Government Finance schedule.

The vote alters how the county will present its FY2026 spending plan to state reviewers; it does not change the requirement that departments live within appropriation limits and it does not itself increase the levy beyond the figure already advertised to the state.