Portage County proposes modest levy increase, keeps capital levy flat in 2026 budget plan

Finance Director Jossy presented the county’s proposed 2026 budgets and tax-levy summary to the finance committee, saying the package reflects a modest overall levy increase and targeted use of fund balance for planned items.

Jossy said the proposed package includes an overall levy increase of about $353,000 and an operating-levy increase of roughly $295,296. He said the capital levy was kept flat at $900,000 for 2026 even though the county’s target for capital replacement is $1,000,000 annually. Sales-tax projections used in the budget assumed roughly $9.5 million for 2025 and just over $9.7 million for 2026, based on recent trends and Forward Analytics estimates.

The director outlined projected fund-balance movements and transfers: some enterprise funds (health and human services, aging/disability resource center) are expected to transfer surplus balances to the general fund and the county anticipates transferring about $1.4 million to capital projects; the general fund was projected to use roughly $625,000 of fund balance for contingency, equipment replacement and one-time items rather than to balance ongoing operations. He described department-level trends (healthcare center surpluses driven by Medicaid rate increases and unspent contingencies; highway fund growth tied to vehicle-registration income) and said several smaller funds are operating as expected.

Committee members had follow-up questions on accounting treatment, fund balance policy, and how enterprise-fund surpluses will be moved for capital uses. The finance director said the budget package complies with the county’s debt-service policy and is ready for further committee and board review.

Ending: The committee set future dates for budget hearings and the director said additional detail and supporting documents are available on the county’s website and by request.