Warren County commissioners approve 2026 budget, set $13.5 million rainy‑day deposit

Warren County commissioners on the last meeting day of the year approved the county's 2026 budget package, including annual appropriations and a plan to set aside $13.5 million in the county rainy‑day fund.

Susan, who presented the budget on behalf of county finance staff, said the 2026 general fund appropriation requests total $93,000,000 — a 0.26% decrease from 2025 — and that anticipated revenues for 2026 are $107,000,000. She told the commission that through November 2025 the county had received about $120,000,000 in revenue year‑to‑date and expected sales tax receipts of roughly $56.7 million for 2025. "You have in front of you the general fund and the non‑general fund budget and a breakdown," Susan said during the presentation.

The budget presentation outlined how spending is distributed: roughly 63% of general fund spending is in public safety and judicial functions (with 13% associated with judicial services like clerks and courts), 32% covers legislative and executive functions such as administration and technology, and about 3% is for human services. Commissioners were told the county has spent about 82% of the daily operations budget through November and is receiving more revenue than anticipated.

During discussion commissioners praised staff for keeping overall spending below recent inflation trends while continuing raises and without reducing services. One participant summarized the county's finances as a team effort that prioritizes fiscal restraint: "It's the taxpayers' money," a commissioner said, thanking department heads and fiscal staff for their work.

Commissioners also discussed the possibility of a residential property tax relief measure (a property tax "holiday") for the first half of 2026; the board said any such administrative change depends on guidance from the prosecutor's and auditor's offices. The county noted that most property tax levies go to schools and that the board's authority is limited in that regard.

The board moved and recorded roll‑call votes to adopt the annual appropriations and related budget consent items; the motions passed on the recorded roll calls conducted during the meeting. The county indicated it will continue reporting back to commissioners on budget implementation and any required adjustments.

The board closed its work session with holiday remarks and adjourned. The organizational meeting is scheduled for January 6, as staff noted during the procedural closing.