Daviess County Salary Commission certifies $500 base increase, approves 3%–6% COLA range to take effect Jan. 1, 2026

The Daviess County Salary Commission met on Nov. 6, 2025, and unanimously certified a $500 increase to the base salary category for elected officials after County Clerk Rachel Taylor reported the 2025 assessed valuation rose to $194,043,172 from $170,824,391 in 2024. The commission also approved a 3%–6% cost-of-living adjustment (COLA) range for all full- and part-time county employees and elected officials, with the final percentage to be chosen during the county budget hearing and the COLA to take effect Jan. 1, 2026.

County Clerk Rachel Taylor, who the meeting identified as providing the county's financial report, said the assessed-valuation increase “put the elected official’s base salary in a new category and will increase the base salary by $500.” She gave revenue updates through Oct. 31, 2025: sales tax receipts of $493,340.22 (down $177,696.35 from $671,036.57 in 2024) and use tax of $127,654.72 (up $2,548.47 from $125,106.25 in 2024). Taylor reported the 2025 General Revenue budget at $1,982,990.00 in revenue and $2,273,065.10 in expenses (using $290,065.10 from reserves); year-to-date actuals through Oct. 31 were $1,683,450.33 in revenue and $1,609,962.11 in expenses.

During discussion of the COLA, Presiding Commissioner Jim Ruse said commissioners were reviewing preliminary budget numbers and were “comfortable with a 6% COLA” if conditions remain unchanged. Prosecuting Attorney Annie Gibson moved to approve a COLA range of 3%–6% beginning Jan. 1, 2026, “allowing the Commission to decide on a final percentage during the budget hearing,” and Sheriff Larry Adams Jr. seconded the motion.

A roll-call vote on the COLA motion was recorded in the minutes as unanimous: County Clerk Rachel Taylor; Prosecuting Attorney Annie Gibson; Collector/Treasurer Lacey Corwin; Assessor Aaron Piburn; Sheriff Larry Adams Jr.; Presiding Commissioner Jim Ruse; Commissioner David Cox; Public Administrator Sarah Ragan; Commissioner Wayne Uthe; and Recorder Tiffany Tadlock are all listed as voting in the affirmative. The minutes record the motion as passed.

The commission also handled routine business: Sandy Dustman, Circuit Clerk, called the meeting to order, Annie Gibson moved to accept the 2024 Salary Commission minutes (seconded by Aaron Piburn), and Aaron Piburn later moved to adjourn at 9:05 a.m. with Tiffany Tadlock seconding.

The minutes and certification note the commission met “pursuant to law” and restate that statutory timing governs implementation: base-salary increases take effect at the start of the elected official’s next term and COLAs are applied on Jan. 1. The commission’s certification and minutes list prior COLAs (2% in 2016; 2% in 2023; 8% in 2024) and finalize signatures for the record.

The county will finalize the exact COLA percentage during upcoming budget hearings; the $500 base increase for elected officials will be effective Jan. 1, 2026, according to the certified minutes. The minutes contain an internal attendance inconsistency: Tiffany Tadlock is listed as absent in the initial attendance line but is recorded later as seconding the adjournment motion and voting in the roll-call; the minutes do not clarify that discrepancy.