DELAWARE COUNTY, INDIANA

Consider potential budget impacts and necessary adjustments to prepare for the effects of SEA-1, including the possible reduction in overall LIT received by the County after 2028.

Analyze estimated revenues from the adoption of all or a portion of the maximum 1.2% LIT County Services available for adoption in 2028 for collection in 2029.

Begin planning for the new LIT structure by creating a Municipal Unit Strategic Taskforce (MUST) to coordinate with units within Delaware County to determine necessary LIT rates as well as allocations needed for each unit. This taskforce will be vital in understanding challenges the County and other units will face in the early planning stages and can report those challenges to the state.

Focus on prioritizing capital plans and funding to identify the County's needs, essential requirements, and non-essential priorities.

Consider efficiency analyses of service offerings to analyze if potential cost savings exist.

Consider adjusting appropriations to better align with actual spending trends, reducing routine over-budgeting while still preserving adequate reserves for emergencies and unexpected needs.