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Bourbon County delays mill-levy decision after forecast shows 2027 deficit
Summary
Baker Tilly consultant Matt Long presented a general-fund forecast showing a $530,000 beginning balance for 2026 and a projected $201,000 deficit in preliminary 2027 figures; commissioners asked for more detail and agreed to delay a final vote on whether to notify the county clerk that the county will cap the mill levy at last year’s rate.
Matt Long of Baker Tilly told the Bourbon County Commission that the county’s preliminary general-fund forecast shows a beginning fund balance of about $530,000 for 2026 and an estimated $64,000 change for the year, but that early figures for 2027 show a shortfall.
"At the top of the 2026 estimate column, we have a beginning fund balance of $530,000 and change," Long said. He later summarized the preliminary 2027 outlook: "we do see a deficit of 201,000," and described three mill-levy options — a flat levy, a 15% reduction and a revenue-neutral rate — to illustrate the tradeoffs facing commissioners.
Long recommended notifying the county clerk that the commission would cap the mill levy at last year’s adopted rate — 56.669 mills — while retaining the ability to lower it later. He cautioned that keeping a flat mill levy is effectively not a tax increase in rate, but homeowners or businesses with increased property values would see higher taxes because the tax base grew.
Commissioners voiced competing priorities. One commissioner urged caution because litigation and higher legal costs are possible next year and said that holding some additional levy authority could protect the county’s ability to respond to unforeseen expenses. Another commissioner raised public-service and employee concerns, noting aging public-works equipment and the need to consider pay raises after several years without increases. "I know we need an ambulance... we need equipment," the commissioner said, adding that staff raises had not occurred "for a long 3 years."
Chair Samuel Tran said he favored preserving the 56.06 (rounded) mill level as a reasonable cap: "I like the $56.06. I really like the $56.06." Commissioners asked staff to provide additional detail on employee-benefit fund projections; Long offered to return with a full benefits-fund budget for the board to review before a final vote.
Because one commissioner remained absent, the board reached a consensus to table a formal notification to the county clerk and to revisit the revenue-neutral/mill-levy decision at the next meeting after the absent commissioner can review the materials and the board receives supplemental budget detail.
The commission did not adopt a mill levy at the meeting; next steps are to circulate the more detailed employee-benefits information and consider the vote when a full commission is present.
