LaPorte County hears draft financial plan as SCA 1 and 2028 tax changes loom

Jason Simler, a consultant with Baker Tilly, presented a draft comprehensive financial plan to LaPorte County commissioners on Aug. 25 as the county prepares its 2026 budget and models the longer-term effects of recent state tax changes.

Simler said the draft is intended as a working document to guide budgeting over 2026–28 and to let commissioners compare actual revenues and expenses with the report’s estimates. “So tonight is just kinda present the first draft, for you to look at as you’re working through your budget,” Simler said, calling the presentation a starting point for discussion and revisions.

Why it matters: State legislative changes identified in the presentation (referred to in the draft as SCA 1) introduce additional deductions and exemptions that could shrink the county’s property-tax base and raise circuit-breaker losses. Simler warned the council that those changes — combined with options to shift more revenue to local income tax (LIT) starting in 2028 — could require the county to adopt new rates, reallocate fund balances and plan for cash‑flow and reserve impacts.

Key projections and choices

- Combined certified shares, public-safety LIT and EDIT (the county’s existing local income tax buckets) are…