During hearings for next year’s budget, the Brown County Council managed to cut more than $1.5 million from department requests, keeping the total at a level that should not raise taxes.
The 2019 budget, which the council is expected to approve later this month, is $17,428,837.06.
That includes every department budget in Brown County government, and revenue from property, income and innkeepers taxes, said Brown County Auditor Beth Mulry.
The highway department budget alone was $3.1 million.
The budget the council had approved for 2018 was $17,070,442. About $2.3 million was later added to pay bills that had been set aside and for various additional appropriations. It now stands at $19,403,824, according to a budgetary status report provided by the auditor’s office last week.
About $5.3 million of that went to wages, including three new jobs the council approved last year.
The adopted total budget for 2017 was $15,132,637, but the actual budget was $22,287,357 after encumbrances, additional appropriations and grants, like the Community Crossings paving grant, were added in.
Mulry said last week that property taxes are not expected to increase because of the budget the council will approve for next year and that income taxes are anticipated to stay the same.
However, an individual’s property tax bill could go up if their property’s assessed value changes, she said.
Currently, Brown County government receives about 44 percent of all property taxes and income taxes levied in the county, according to an economic presentation made last week by the Brown County Redevelopment Commission. Another 44 percent goes to the school corporation and the rest is divided among township government, the Hamblen Township Fire Protection District, the Town of Nashville, the public library and the solid waste district.
The council was advised to cut at least $767,000 from the base property tax fund at budget hearings in August based on projected revenue that Mulry and Jacque Clemins, an Association of Indiana Counties budget consultant, had put together.
“We have to live within the amount of revenue we think is available,” Mulry said.
Requests from departments for 2019 had totaled $18,595,804, including raises for employees.
Few employees will be getting raises, though they will still receive $100 each in longevity pay per year of service. Giving raises across the board would have cost an extra $136,000, Mulry said.
Insurance challenge
One of the bigger expenses this past year has been health insurance for county employees.
About $1.4 million is budgeted across all funds for health insurance in 2019, said county commissioner Diana Biddle. About $750,000 is planned to come out of the county general fund to cover claims and premiums for county employees.
For 2018, the county has had to appropriate almost a million dollars to help cover health insurance, including $800,000 just last week from the general and rainy day funds. That left about $450,000 of a cash reserve in the county’s general fund.
Mulry said the county would have to “hold tight” on additional appropriations for the rest of the year. She reported there was $1.4 million in the county’s rainy day fund at that time, which can be used for unforeseen expenses.
Last week, the council and commissioners heard a presentation by Wellness for Life, which runs the health clinic at Eagle Park in partnership with Brown County Schools. The commissioners are considering joining the clinic and providing memberships to employees on the county’s health insurance plan.
Wellness for Life account executive Rodney Clark said the county would save an estimated $138,029 on health insurance costs if it were to join.
No decision was made at that meeting; it will be discussed again at the commissioners’ Oct. 3 meeting. A survey was going to be conducted with county employees last week to determine the likelihood of them visiting the clinic instead of urgent care practices or hospital emergency rooms.
Commissioners’ budget
The county commissioners’ general fund budget received the largest cut of any single budget, but its budget is also one of the largest.
The commissioners pay maintenance employees, Social Security benefits, health insurance, attorney fees, and for maintenance and repairs of county buildings out of their fund.
The commissioners requested $2,827,889 for 2019. The council approved $2,368,423. Their approved budget for 2018 was $2,031,172.
Biddle was able to cut $200,000 at the start of the commissioners’ budget hearing on Aug. 22. Some of those cuts included reducing professional services, like consulting from financial adviser Umbaugh & Associates, from $100,000 to $50,000, and the attorney litigation line from $34,000 to $20,000.
The cumulative capital development budget was reduced by $187,361. That fund holds money year after year and is meant to be used for capital projects, infrastructure and wages associated with those projects, Mulry said. Maintenance was reduced from $150,000 to $85,000 in that fund and the “buildings” line was reduced from $125,000 to $50,000. The money in the “buildings” can be used for new buildings or expenses associated with existing county buildings, Mulry said.
No raises
Earlier this year, a committee of county council members analyzed how competitive Brown County’s government’s pay is compared to like-size counties and to neighboring, larger counties.
They concluded that some Brown County employees, but not all, needed a pay increase. Those who did were the jail commander, first deputies in the treasurer’s and recorder’s offices, a part-time employee in Veterans Affairs and the county’s computer network technician. A deputy in the assessor’s office was also moved up a pay grade.
Those adjustments would equal about $17,000 total, which would come out of the county’s general fund. In addition, fees that the recorder’s office brings in would pay for a part-time employee get an extra $1,200.
During August budget hearings, the council stuck to that salary study and approved pay increases for those employees only.
Other recommendations for changes in pay affected the county highway department, at a total of about $23,000. County council President Keith Baker said earlier this year that that was the “biggest hole” they found in salary comparisons. That money was approved as part of the highway department’s budget for 2019.
The council also approved another recommendation from the salary study committee that deputies who are certified as instructors get $250 annually for each certification they earn, up to $1,500. Having to send officers out of county for training costs the county money in overtime pay, so having local trainers is a cost-saver.
The next county council meeting is Oct. 15, which is when the council is expected to officially approve the budget.
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For 2018
Brown County government receives:
$4,894,909 in property taxes (30.22 percent of total levy)
$5,034,763 in income taxes (77.96 percent of total levy)
Hamblen Township Trustee receives:
$119,283 in property taxes (0.74 percent of total)
$69,269 in income taxes (1.07 percent of total)
Hamblen Township Fire District receives:
$114,594 in property taxes (0.71 percent of total)
$56,156 in income taxes (0.87 percent of total)
Jackson Township Trustee receives:
$128,134 in property taxes (0.79 percent of total)
$75,168 in income taxes (1.16 percent of total)
Washington Township Trustee receives:
$114,673 in property taxes (0.71 percent of total)
$47,568 in income taxes (0.74 percent of total)
Van Buren Township Trustee receives:
$64,084 in property taxes (0.40 percent of total)
$38,797 in income taxes (0.60 percent of total)
Town of Nashville receives:
$449,198 in property taxes (2.77 percent of total)
$477,129 in income taxes (7.39 percent of total)
Brown County school corporation receives:
$9,690,699 in property taxes (59.84 percent of total)
$319,009 in income taxes (4.94 percent of total)
Brown County Public Library receives:
$371,057 in property taxes (2.29 percent of total)
$284,808 in income taxes (4.41 percent of total)
Brown County Solid Waste Management District receives:
$249,066 in property taxes (1.54 percent of total)
$55,428 in income taxes (0.86 percent of total)
SOURCE: Brown County Redevelopment Commission
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Nashville taxpayers shouldn’t expect tax increases for 2019, as the town is asking for the same funding it received for 2018, said Nashville Clerk-Treasurer Brenda Young.
Young was able to lower the general fund budget by a few thousand dollars from the total she’d estimated at the end of August. It stands at $743,667, which is the same tax levy the town has this year, she told the town council last month.
All the town’s budgets are balanced and she’s not projecting to have to dip into any reserves, Young said.
A budget adoption hearing is planned for 6:30 p.m. Tuesday, Oct. 11 at a special meeting of the council. Budget documents are available at Town Hall in case anyone has questions, she said.
The town receives a little over 4 percent of all the income and property taxes levied in Brown County, according to an economic presentation given last month by the Brown County Redevelopment Commission.
The council is awaiting a report from consultant Umbaugh & Associates on a five-year capital improvement plan, which will help town leaders project their needs on large projects.
— Sara Clifford, Brown County Democrat
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