Boone County Council considers $500,000 allocation for volunteer fire departments, tables new facilities supervisor and approves $2M rainy‑day transfer

The Boone County Council on April 14 heard options from the county’s financial consultant about changing how local income tax (LIT) revenue is distributed so volunteer fire departments would receive a dedicated allocation, and took several budget and staffing steps ahead of the summer budget cycle.

Baker Tilly presented three scenarios for LIT distribution. Under the first — which would keep the current LIT rate — the volunteer fire departments would receive $500,000 but other units would see slightly smaller allocations. Alternative scenarios would increase the LIT rate by 0.01 or 0.05 to preserve larger distributions to other units. County staff and council members noted the statutory and procedural steps required before a change could take effect: each volunteer department must submit a written request to all municipal units in the county, the county’s income-tax council must meet and approve the distribution, and deadlines tied to the process mean paperwork must be filed by July 1 for an ordinance adoption deadline of Oct. 31 to take effect Jan. 1, 2027.

“We’ve received scenarios that show the $500,000 allocation looks reasonable in terms of how we might be able to get there,” a council member said during the discussion. Council members emphasized the next step is for volunteer departments to make the formal written request and for staff to confirm the precise statutory deadlines and voting thresholds before any ordinance is introduced.

In facilities business, the facilities director requested creation of a new operations‑supervisor position to provide hands‑on supervision and to ease on‑call and project workloads following the departure of a senior technician. He said the department currently has 13 employees and estimated the new job at about $65,000 a year. Several council members expressed sympathy for the workload concerns but opposed setting a precedent for mid‑year additions to the payroll without fuller budget review. A motion to table the request until the next council meeting (to allow staff to provide a job description, cost details and a staffing plan and to consider the issue in the upcoming budget workshops) carried on roll call.

On a separate finance matter, the council approved moving $2 million into the county rainy‑day fund. The auditor presented figures showing the county’s DLGF‑approved budget of just over $50 million and recommended the transfer toward a target near the 10% guideline; council members voted by roll call to approve the transfer and asked staff to prepare a formal resolution to implement the move.

The council also discussed redevelopment (TIFF) reporting required by the state and received the county redevelopment commission’s annual TIFF management update from Baker Tilly. The presentation summarized TIFF allocation areas, fund balances that must be combined for DLGF reporting, outstanding debt service and three bond issues currently in a refunding process; the presenter said no grants or loans were issued from TIFF areas in 2025.

Hospital oversight and governance drew significant attention after Witham announced a planned merger with Park View. Because Witham is a county‑owned hospital, the council must participate in oversight and recommended creation of a county advisory committee. After discussion about who should serve — the commissioners’ liaisons or council leaders — the council appointed a three‑member advisory committee composed of Councilman Dan Lamar, Councilman Aaron Williams and the council president to work with the commissioners and county staff on Witham‑related matters, including questions about potential bond prepayment, rating impacts and legal restrictions.

The highway department requested two additional amounts for INDOT CCMG projects: $28,987 for MA034 (a small structure replacement and widening to improve farm‑equipment access) and $338,417.62 for Bridge 158 (widening on Lebanon Pittsburgh Blacktop). Both additions were opened for public hearing, heard no public comment, and were approved by roll call.

Several procedural items were discussed: the council reviewed a Baker Tilly scope‑of‑services packet for 2026, discussed RFP timing and a recently adopted commissioners’ RFP policy (service contracts exceeding $50,000 or those in place more than five years should be re‑bid), and reviewed steps required to ensure job descriptions and salary forms (State Form 144) are collected for budget workshops. An opioid‑funds update noted staff had located an application pathway for a round of state‑administered funds; final county allocations will depend on how many counties opt in.

Public comment included an announcement from a county Farm Bureau representative about a recorded forum and a hotel operator requesting clarification about the innkeeper‑tax notice and collection date; staff offered to follow up after the meeting.

Votes at a glance

- Motion to table the request to create a facilities operations supervisor: TABLED (roll‑call approval to table; motion carried). - Transfer of $2,000,000 into the rainy‑day fund: APPROVED (roll‑call vote; motion carried). - Additional CCMG project funds: MA034 ($28,987) — APPROVED (public hearing closed; motion carried). Bridge 158 ($338,417.62) — APPROVED (public hearing closed; motion carried). - Appointments to Witham advisory committee: APPROVED (motion carried; committee to include Councilman Dan Lamar, Councilman Aaron Williams and the council president).

Why it matters

The LIT distribution conversation could change how much operating revenue local volunteer fire departments receive, but any change requires formal requests from the fire units and multi‑jurisdictional approvals before the council can adopt an ordinance. The facilities staffing request and the council’s decision to table it underscore the tension between urgent operational needs and the council’s desire to reserve significant personnel decisions for the budget cycle. The $2 million rainy‑day transfer moves county reserves toward commonly recommended levels ahead of uncertain state and local fiscal pressures.

What’s next

Staff will follow up on outstanding procurement and statutory deadlines (July 1 and Oct. 31 timing for the LIT process), provide job‑description and cost details on the proposed facilities position for the next council meeting, finalize Baker Tilly’s contract scope for council review in May, and the Witham advisory committee will begin meetings ahead of a public hearing anticipated in May.