County financial staff presented a recommended 2026 general-fund budget to the Delaware County Board of Commissioners on Nov. 17, saying the plan balances revenues and appropriations after earlier drafts showed a roughly $16.8 million shortfall.

The presentation said sales tax is the dominant revenue source for the general fund, comprising about 61% of the revenue budget. Staff presented a sales-tax estimate of $99.9 million for 2026, up marginally from a projected $98.4 million for 2025, and confirmed that strong collections in recent years contributed to the outlook. Finance staff also noted that interest income and charges for services are meaningful secondary revenue sources.

To limit risk, county policy maintains a cash reserve equal to 25% of prior-year revenues and a $5 million budget stabilization reserve. Staff said they run a five-year forecast through 2030 for all funds and update the general-fund forecast semiannually.

On the expenditure side, staff said wages and fringe benefits account for about 52.8% of general-fund spending (roughly $86 million). Public safety and infrastructure-related functions (including engineering, EMS and the sheriff's office) together make up about 59% of general-fund appropriations in the recommended plan.

Staff reviewed recent real-estate tax collections and told commissioners that a 2024 reappraisal drove a substantial increase that year; they also flagged an inside-millage reduction that will save property owners about $6.9 million in the coming year and cumulative millage reductions of roughly $24.9 million over several years.

Finance staff said the county expects transfers to other funds to be lower in 2026 because large transfers in prior years supported facility projects such as the Social Services Building and major renovations. New position requests in the general fund included one legal-division position for the Clerk of Courts and six EMTs the sheriff and facilities teams requested to staff a planned joint fire/EMS facility.

Commissioners asked about debt and collections. County staff said a 2019 refinancing note is being paid off and that general-fund debt service should decline; no new general-fund borrowing is anticipated through 2030, though other financing (TIF or project-specific borrowing) could be used for discrete projects.

The board recessed the session and will continue budget work on Nov. 19 at 1:30 p.m.