The Logan County Commissioners are working on the county’s 2027 budget and expect to have it finalized during the second week of December.
While commissioners say they are not overly concerned about next year’s budget, the recent failure of the county sales tax levy is raising questions about the county’s financial outlook for 2028 and beyond.
The sales tax, which was originally approved by voters in November 1996, is a half-percent sales tax, or 50 cents for every $100 spent in Logan County.
It has been in place for more than 30 years and provides funding for several important county services.
Commissioner Joe Antram says the tax makes a significant difference in maintaining county roads and bridges, supporting the Logan County Sheriff’s Office and public safety, and funding the Soil and Water Conservation District and economic development efforts.
Following the recent levy defeat, funding will continue through June 2027, with remaining disbursements expected to continue through August.
Commissioners say the issue could return to the ballot as early as the spring. They also hope to encourage cities, townships and villages throughout Logan County to join the effort.
Antram said he was disappointed by the levy’s defeat and questioned whether voters fully understood how much the sales tax supports county operations and services.
The Logan County Board of Developmental Disabilities also saw its levy request rejected by voters earlier this week, adding to the financial challenges facing county-funded services.
The board had already submitted its 2027 budget to commissioners but is expected to make amendments by next Monday.
For now, commissioners say they have financial reserves to help manage any potential shortfalls.
Commissioner Mike Yoder confirmed the county has approximately $15 million in its general fund reserve, essentially serving as a savings account for unexpected expenses.
Antram said commissioners have taken a conservative approach to spending public money and want to maintain several months of reserves in case of emergencies.
The county’s 2027 budget requests are approximately $24 million.
Antram said county revenue can fluctuate, making it difficult to predict what future budgets will look like.
Commissioners also pointed to uncertainty surrounding state funding as Ohio prepares for changes in leadership.
Beyond budget discussions, commissioners also provided updates on several county building projects.
Plans to renovate the Logan County Annex, which was built in 1983, have been placed on hold for now.
The building needs several upgrades, but commissioners say other financial priorities are taking precedence.
There was a previous plan to renovate the building for file storage, office space, and other spaces, costing the county upwards of 10 million dollars.
Two buildings across Mad River Street from the Annex are also scheduled for demolition.
One previously served as a homeless shelter, while the other currently houses the Adult Parole Authority. Both buildings have asbestos and other issues.
The Adult Parole Authority is expected to relocate to the Annex building.
Commissioners plan to use Land Bank funds to demolish both properties, with the work expected to take place sometime in early 2027.
Officials say there are currently no offers to purchase either property.
While commissioners expect to complete the 2027 budget in December, the failed sales tax levy and uncertainty surrounding future state funding have made the county’s longer-term financial picture a greater concern.
Commissioners say their bigger concern is how the loss of sales tax revenue could affect the county’s 2028 budget and its ability to continue funding essential services.
