Delaware County commissioners decline proposed cumulative capital development tax after heated public hearing

Delaware County commissioners voted on May 18 to decline moving forward with a proposed cumulative capital development (CCD) tax after an extended public hearing that drew dozens of residents who urged the board not to increase property taxes.

The hearing opened with county staff outlining the rationale for the CCD: projected revenue declines over the next two to four years tied to state changes to local tax structure and the loss of certain special local income tax rates. Staff said the CCD would be phased in over two years and estimated a full-rate yield of roughly $1.3 million annually. Using the county's stated average residential value of $165,000, officials estimated an affected homeowner would pay roughly $55 a year at the CCD's proposed top rate (0.0333%), though they also said many homesteaded properties at the 1% tax cap would see little change.

But most of the meeting was dominated by live public comment in which citizens pressed for more specifics and expressed worry about affordability. Speakers included seniors living on fixed incomes who said recent reassessments already increased their bills significantly; renters and landlords concerned about pass-through effects; and residents who said the public notice was inadequate and asked for an evening meeting and clearer lists of projects the CCD would fund. Many urged commissioners to pursue efficiencies, sell underused county property, or reallocate existing budgets instead of adding taxes.

Commissioners' responses emphasized the county's maintenance backlog and the difficulty of funding large mechanical, electrical and plumbing (MEP) needs. A county assessment cited during the meeting placed an urgent modernization of the county building's MEP systems at roughly $3.5 million, with additional levels of work boosting the total to as much as $14 million over several years. Commissioners said CCD proceeds would be insufficient to close all needs, and that any CCD revenue would be directed toward building and infrastructure repairs.

After the public record closed, a commissioner moved to take no action on the CCD this year. The motion carried on roll call, with the board declining to file the proposal with the Department of Local Government Finance by the May 31 window. Commissioners said they had heard the public and would instead direct department heads to find budget reductions and pursue other options while continuing to engage the public.

What comes next: The commissioners left open the possibility of revisiting capital funding options later; they noted the CCD could still be proposed in the future but that a formal filing for this year would be missed. The board instructed staff to post answers to common questions raised at the hearing and to consider additional public meetings during evening hours so more residents can attend.