Butler County presents structurally balanced 2026 budget, plans Dec. 16 adoption

Butler County Administrator Jean Boyko and finance staff presented the proposed 2026 general fund and all-funds operating budget, saying it remains structurally balanced and will be brought to the commissioners for formal consideration on Dec. 16.

Boyko said the county will begin 2026 with an estimated $175.4 million in unencumbered cash and that the 2026 operating budget projects $139.7 million in revenues and $134.7 million in operating expenses, giving a $5 million surplus on the operating ledger. "We are estimating revenues at 139,700,000.0," she said. The presentation accounted for a $12.5 million reduction in property-tax revenue tied to a prior inside millage rollback that returns money to taxpayers.

Stacy Bailey, senior finance staff, summarized revenue drivers, saying increases are largely in investment income and charges for services, and that primary expense increases are driven by capital outlay and transfers. She listed investment income as up by approximately $7.5 million and charges for services up by about $4.8 million compared with the 2025 adopted budget.

The presenters emphasized that the county has rebuilt reserves over the last five years: a $16 million budget stabilization reserve, a nine-month cash reserve, and roughly $45 million preserved for capital reserve projects. Boyko detailed recent capital work and ARPA spending, saying roughly half of ARPA projects are complete and that the county has invested in facilities, information systems and a 911 emergency telecommunication building.

The recommended 'adjusted budget'—which includes below-the-line allocations—was presented at $159.7 million and would include $15 million to the capital reserve project fund, $5 million to the county engineer for road/bridge work, and $5 million for an emergency telecommunications capital reserve to address aging 25‑year infrastructure. The administration proposed increasing the capital improvement program to $6.5 million for 2026 (up from a traditional $6 million) to address an estimated $15.6 million of departmental requests.

Commissioners pressed staff about a projection staff described as a "tipping point" around 2030 when revenue plateaus could intersect rising expenditures. One commissioner asked how the county will reduce the largest ongoing cost—personnel—and proposed exploring technology and AI to improve efficiency. Boyko said staff will bring more detailed, real‑time projections and potential implementation plans during 2026.

Pending transfers, appropriations and procurement items tied to the budget were considered on the consent agenda and approved by roll call. The administration reiterated that final adoption of the 2026 budget will be scheduled for the board's Dec. 16 meeting and invited commissioners to request changes before that date.