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Board counsel: levy changes and lost rooftops mean district cannot rely on prior revenue

Porter County Board of Commissioners · December 18, 2025

Summary

Attorney Adam Swarton told commissioners the district's cash balances are limited (fund 8601: $67,248; cumulative fund: $307,000) and that Senate Enrolled Act 1's changes have reduced revenue by an estimated $27,000–$30,000, making expansion or consolidation the only sustainable options.

Adam Swarton, counsel for the district board, presented updated cash-balance figures and warned commissioners that recent state legislation has reduced the district's revenue and its ability to seek levy increases.

"We have $67,248 in the in fund 86 0 1, and then the general cumulative fund has a total of 307,000 total cash," Swarton said, and later added that because of the retroactive effects of Senate Enrolled Act 1 the district has "lost approximately 27 to $30,000 in income." He said those losses make short-term contract renewals possible but render long-term funding untenable without expanding the taxing base or consolidating services.

Swarton recommended that the county consider district growth or territory formation as the viable long-term path and cautioned that a contract like 2025's would likely be time-limited without structural change.

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