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ANALYSIS OF GEAUGA COUNTY 2026 TAX BUDGET; ACCEPTANCE VOTE TO BE TAKEN JULY 8

Wednesday, July 2, 2025

The 10:00 a.m. public hearing of the county 2026 tax budget came with the acknowledgment of Budget and Finance Manager, Adrian Gorton, that for the first time all three monitors were operational during his presentation. With his usual thoroughness and precision, he also took time to credit his two associates, Amy Bevan, County Administrator; and Deborah Ashburn, Senior Fiscal Specialist. Nevertheless, it was the ADP video technician whose fine-tuning and understanding made the presentation come off without any hitches or delays. That kind of quiet coordination was only the beginning of the kudos.

The first piece of information, the knowledge that the total 2026 tax budget had reached $168.7 million, initially might be enough of a shock to take one’s breath away. When was the last time that this writer could visualize $168,700,000.00. anyway? Of that total, the General Fund Budget, along with requests from departments for 2026, totaled a neat $50,600,000.00. (Link, p2)

As in past years the largest source of General Fund revenue for 2026 will be the 6.75% Sales Tax that consumers pay on general merchandise. The 6.75% sales tax is expected to generate $21,800,000.00 , or 45.53% of all General Fund revenue with the twice-per-year payment of county real estate taxes to bring in $11,500,000.00 (24.15%) of the General Fund revenue. Together these two sources will bring in a whopping $43,300,000.00, or 69.68% of the funds. By comparison, the highly-touted Casino Tax of yesteryear will generate just $1,500,000.00 (3.14% of the funds), on about equal par with revenue from Prisoner Housing generated by the County Jail. (Link, p4)

As long as payment of Geauga County real estate (property) tax is a significant homeowner contribution to the annual budget, it is important to note that the operation of Geauga County and Geauga Township government function each costs approximately $0.17 of each taxpayer $1.00, but the cost to operate public school districts in Geauga County entails more than 3 times that taxpayer expense. (Link, p7)

It is interesting to note that during Calendar Years 2022 through 2025, the generated revenue increased dramatically, but the 2025 Budget reflecting amended Unencumbered Carryover Balance demonstrated the huge availability of cash/resources with no intention. It seemed as though the 2025 recorded notation of $69,300,000 seemed to reflect a high point in cash availability (Link, p10). It would appear, from the documentation on page 11 of the budget that 2026 Operating Expenses will constitute a 7.2% increase. It would also appear that there is a decided effort to counteract spending increases, particularly in the realm of inflationary wage hikes and spiraling hospitalization costs incurred by the county during 2024 and 2025.

Clearly, the biggest operational expenses continue to arise in the Public Safety (Sheriff) in 2026, with about a 9.7% increase over the 2025 BUDGET. Operating expenses for Legislative Executive will increase by about 9.15% over the department’s 2025 net transfers out. 2026 operating expenses for Judicial will apparently increase from $6.6 Million in 2025 to $6.9 Million in 2026, reflecting just a small increase in operating expenses. On a positive note, operating expenses in 2026 in the areas of

Conservation/Recreation, Human Services, Health, and Miscellaneous appear to be kept at their 2025 level of $3.7/$3.8 Million. (Link, p14).

In terms of funds set aside to cover future construction and improvement, it is important to consider four standing funds. Currently identified are the Senior Center Construction Fund, composed of $2.6 Million in cash assets from the earlier sale of a former Senior Center plus cash assets transferred from the Department on Aging. A second fund, dating from the American Rescue Plan is comprised of $6.2 Million: $5 Million for McFarland Waste Water plus $1 Million for Aquilla Waste Water plus $200,000 to be granted to the Department on Aging (Added together, these 3 sets of assets total $6,200,000.00 in the American Rescue Plan Fund). The third cash fund currently is comprised of $3.2 Million, which has been set aside to pay for $4 Million worth of projects to be completed during 2026 to improve existing county buildings. It would seem that this is the fund that may require closest monitoring in an effort to control any inflationary expenses not anticipated during initial budget planning. Finally, the Capital Reserve Funds, which have funded the Geauga County Office Building on Ravenwood Drive and which originally held $13 Million, have been depleted to $800,000 in liquid funds as a result of ongoing payments for Courthouse renovation/expansion. (Link, p15)

It would appear from ongoing discussions at each Commissioner Meeting that there are a plethora of unanticipated expenses resulting from the need for renovations which were never caught by current building enterprises and which conceivably could create a deficit in available funds from lack of precise advance planning. As a result, Long-term Planning Strategy will continue to be a critical area of constant surveillance so the county does not find itself short of necessary funding. As noted on page 16 of the 2026 Geauga County Tax Budget the Master Plan “to divest. . .under-utilized County properties and consolidate departmental operations under one footprint” remains a plan that must be critically and narrowly followed with great purpose and intention to prevent the growth of indebtedness on the part of Geauga County and to demonstrate the county’s demonstration of responsibility to its taxpayer base, without which this county might lose its ability to function.

Finally, it becomes apparent that after years of assumptions that the taxpayer base in Geauga County will remain solvent and sustainable with guaranteed sources of income growth, the reality is that Geauga County continues to have the responsibility to “[e]xplore alternative revenue streams,” particularly in light of current unresolved litigation filed against this county and dependent on future judicial resolution whose costs are not yet open to final speculation. (Link, p16)

In other words, in the midst of multiple possible drains on sources of county revenue, it is absolutely critical that the powers that be in Geauga County keep their noses to the grindstone to keep Geauga County assets working on behalf of its diminishing taxpayer base. It also means that the elected decision makers in the county must demonstrate their willingness to be prepared and to provide documentation for their decisions to the electorate.

ROGER PETERSON, GEAUGA’S DIRECTOR OF EMERGENCY SERVICES, RESIGNS AFTER TEN YEARS OF KUDOS AND BEST WISHES FOR NEW SUCCESSES

Wednesday, July 2, 2025

Roger Peterson, Geauga County’s well-regarded Director of Emergency Services for the last ten years, announced to the Geauga County Commissioners that he has reached the time in his life and career when he can follow the advice of a personal mentor who told him, “Do good and then walk away.” Mr. Peterson clarified that his resignation, effective August 1, 2025, will afford him a teaching position in regard to the position of fire chief, officially to be known as Works and Management Director.

Commissioner Carolyn Brakey announced her regrets at having to accept Mr. Peterson’s resignation but wished him all the best in his “moving on.” Commissioner Jim Dvorak, likewise, praised Mr. Peterson for his service to the Geauga County Community: “You’ve done a great job for ten years.”

Commissioners Dvorak, Brakey, and Spidalieri voted unanimously to accept Roger Peterson’s resignation in Agenda Item 15. In Agenda Item #16, the Board of Commissioners consequently voted unanimously “to advertise for the position of Director, Department of Emergency Services” until they find a proper replacement for Mr. Peterson.

Best wishes, Roger Peterson, for the future. Thank you, sincerely, for the valuable service you have performed for Geauga County.

GEAUGA SHERIFF CATCHES GRANT IDENTIFICATION ERROR IN $25.5K OHIO DEPARTMENT OF PUBLIC SAFETY AWARD

Wednesday, July 2, 2025

Sheriff Scott Hildenbrand, accompanied by Chief Deputy Tom Rowan, presented items 9 and 10 regarding two grants from the Ohio Department of Public Safety, Office of Criminal Justice Services. Hildebrand was very quick to note that the identification number for the $25,500.00 award that permits acquisition of five SWAT cameras for the Sheriff Department did not agree with the identification number from his records. In Agenda Item #9, the award agreement identified as Grant 2025-VC-VCR-78337 for the time period from January 1-December 31,2025 did not agree with his documentation, Commissioner Carolyn Brakey was very quick to agree that her research into the project revealed that the correct identification of the project was Grant 2024-JG-AR3-4707.

Sheriff Hildenbrand was quick to express relief that any potential problem had been caught and rectified in a timely fashion. Commissioners’ Clerk, Christine Blair, conceded that she had recorded the identification on this grant incorrectly.

Gratefully, there were no errors on the second grant agreement. This second award, also from the Ohio Department of Public Safety turned out to be the actual Grant #2025-VC-VCR-78337, not for $25,500, but for $12,750.00 for the period July 1, 2024-June 30, 2026. This grant was able to provide 3 SWAT cameras to patrol members on active duty.

Commissioners Dvorak, Brakey, and Spidalieri unanimously approved Items 9 and 10 after Sheriff Hildenbrand was able to relate how the cameras provided local safety forces with the information to follow up with an aggressor from Virginia with retaliatory intentions before family members in northeast Ohio were harmed.

We are grateful for the lives saved through the availability of the SWAT cameras and through Sheriff Hildenbrand’s explanation.

As an endnote, toward the end of the July 1 Commissioners’ Meeting, Budget and Finance Manager, Adrian Gorton, realized that he had failed to recognize the presence of Sheriff Hildenbrand during his 2026 Geauga County Budget Presentation in Item 15. Mr. Gorton apologized for any possible unintended oversight. Sheriff Hildenbrand responded in typical deadpan fashion, “I felt slighted.” Gales of laughter resounded in the room.