Delaware County Council Meeting Minutes

Call to Order

The special meeting was called to order by President William Hughes. A moment of silence was observed for families and others who had suffered loss and hardship during the prior week.

Pledge of Allegiance

The Pledge of Allegiance was recited.

Roll Call

Councilmembers present were: Mr. Whitehead, Ms. Piper, Mr. Kantz, Mr. Mochal, Mr. Hughes, Mr. Bookout, and Mr. Flanagan. Attorney Ben Freeman and Auditor Ed Carroll were also present.

Agenda Posted

It was confirmed that the agenda had been properly posted in accordance with statutory requirements.

Approval of Agenda

MOTION: Piper to approve the agenda

SECOND: Flanagan

ROLL CALL VOTE: Flanagan, Piper, Mochal, Bookout, Whitehead, Kantz, Hughes voted yes.

Introduction - Council President

President Hughes explained that the special meeting was scheduled to improve the Council's understanding of expected 2027 revenues before budget hearings. He reviewed recent uncertainty in revenue estimates, including the timing of local income tax certifications, circuit breaker estimates, supplemental LIT distributions, and the State's 2027 maximum levy growth quotient. The final 2026 circuit breaker loss was approximately $8.5 million, close to the County's earlier estimate, and the 2027 maximum levy growth quotient was set at 6.0%.

Presentations

Policy Analytics - Property Tax Base and Revenue Projection

Jason O'Neal of Policy Analytics presented the County's tax base analysis and property tax revenue projection. He reviewed the effects of SEA 1-2025, including the phase-in of larger homestead and non-homestead residential deductions, changes to business personal property taxation, and the supplemental homestead credit. The presentation emphasized that these changes reduce taxable assessed value and affect both tax rates and County revenues over time.

Policy Analytics reported strong recent assessed value growth in Delaware County. Gross assessed value increased approximately 15.2% from Pay 2025 to Pay 2026, and preliminary Pay 2027 data showed another substantial increase. The analysis also showed that residential property has become a larger share of the County tax base, while recent State assessment changes have caused significant increases in commercial and industrial assessed values.

The updated preliminary projection estimated approximately $27 million in net property tax levy for Pay 2027 after circuit breaker losses and post-circuit-breaker credits. Policy Analytics advised that 2027 should