Hamilton County commissioners on Dec. 2 adopted Resolution No. 25 authorizing a property tax rebate (PTR) for calendar year 2026 after a heated public hearing and extended debate about the county’s reserves and competing priorities.

Administrator Jeff Aludo urged caution, saying a full 30% PTR would “essentially eliminate the Fund's reserve” for the riverfront sales‑tax account that also pays stadium debt and other obligations. In his abbreviated budget presentation, Aludo described the recommended all‑funds 2026 budget and warned of flat revenue growth, expiring pandemic funds and rising costs; he told the board the recommended all‑funds total is about $1.375 billion and the general fund is balanced at about $402.4 million.

The administration proposed a primary new revenue source: a 1‑mill increase to the property transfer tax, estimated to generate approximately $4.7 million annually; Aludo recommended directing $1 million of that increase toward affordable‑housing efforts and the remainder to general and mandated county services.

Public commenters sharply disagreed about how much relief homeowners should receive. Realtors and homeowner advocates warned that reducing the PTR and adding a transfer‑tax fee would burden households facing high valuations after reappraisal. “Reducing the rebate to just 4.5 at a time of soaring valuations is not only financially harmful,” Jason Kunkel of the Realtor Alliance told commissioners, “it effectively breaks a 30‑year promise.” Opponents of a large PTR stressed that the riverfront fund must retain reserves to cover stadium debt service and capital obligations.

Commissioner arguments split. Commissioner Summer Adumas and Commissioner Driehaus supported a conservative PTR in 2026 to rebuild reserves and preserve flexibility for other mandated services; Commissioner Reese argued passionately for a larger homeowner rebate, linked his position to constituent hardship and said he would oppose any transfer tax increase and reduced PTR.

When the board voted on Resolution No. 25 (authorizing the PTR for 2026), the roll call was: Commissioner Driehaus — Yes; Commissioner Summer Adumas — Yes; Commissioner Reese — No. The measure carried 2–1.

What happens next: the administration continues work on the full 2026 operating budget and has targeted Dec. 18 as the outside date for passage. Aludo reminded the public that the recommended budget remains subject to the board’s final approval and that an additional public hearing will be held Dec. 9 at the Board of Elections office.

Vote and formal action: Resolution No. 25 (authorize PTR for 2026) — Passed 2–1 (Driehaus, Yes; Summer Adumas, Yes; Reese, No).