Auditor Outlines County's Tax Dilemmas

July 28, 2016 at 4:25 p.m.

By DAVID SLONE, Times-Union Staff Writer-

If the state isn't causing Kosciusko County one problem, it's another.

Thursday, at the special Kosciusko County council meeting, county auditor Sue Ann Mitchell gave the council the low-down on some of the county's tax situations.

She said the state notified them regarding this year's budget that they are reducing the county general fund to $1.3 million. After Mitchell consulted with a couple of the county councilmen, she said, she was instructed to make changes to get the county general fund closer to $2 million. To do that, a cut of $200,000 was made to the cumulative reassessment, $400,000 to the cumulative bridge fund and $100,000 to the cumulative jail fund.

The actual tax rate wound up being $0.1714, compared to last year's rate of $0.1609.

After studying it, Mitchell said, she couldn't figure out what made the operating balance so different than previous years.

Part of the reason for the county's problem, Mitchell said, is the cap on the tax levy and the fact that the cumulative capital development money is outside the freeze (limit set by the state of how high the tax rate can be).

With the state's removal of the out-of-state inventory tax, Kosciusko County lost $104 million in assessed valuation.

Councilman Larry Teghtmeyer suggested that before the budget hearings begin, the council may want to meet with someone from the state to try and understand the finances.

That's a good idea, council chairman Harold Jones agreed, but anything the state does changes later.

"This is not business as usual," said Mitchell. She said she believes they need to start to get a handle on the county's financial situation.

"I think it's an income thing," said Teghtmeyer. "We know what we've spent," but the county doesn't seem to know what its income is. Before the county looks at its budgets, the council needs to look at what it can expect as income. The county is borrowing from its cumulative funds as it is.

The county always depended on the general fund, councilman Tom Anglin said, but now the general fund is depleted. "It's not there to depend on anymore."

Another loss for the county, Mitchell said, is due to property tax appeals. The county had to pay back $900,000 out of the county general for the refunds. At $3.1 million, Mitchell said, the county general is at the lowest it's been.

The $900,000 is only a temporary loss, Mitchell said, because when the county sends out the tax dollar distributions to the other taxing entities in the county, the county can recoup some of the loss.

Mitchell also told the council that provisional tax bills, she hopes, will be sent out by June 10, with a deadline to pay them by June 30. The tax bills will be at 45 percent of last year's bill, including mobile homes and personal property.

A letter requesting the provisional tax bills was sent April 20, but by Monday, the county was still waiting for an answer from the state. Wednesday, the county finally received approval.

Also, local taxing entities will have their excise taxes by June 30. [[In-content Ad]]

If the state isn't causing Kosciusko County one problem, it's another.

Thursday, at the special Kosciusko County council meeting, county auditor Sue Ann Mitchell gave the council the low-down on some of the county's tax situations.

She said the state notified them regarding this year's budget that they are reducing the county general fund to $1.3 million. After Mitchell consulted with a couple of the county councilmen, she said, she was instructed to make changes to get the county general fund closer to $2 million. To do that, a cut of $200,000 was made to the cumulative reassessment, $400,000 to the cumulative bridge fund and $100,000 to the cumulative jail fund.

The actual tax rate wound up being $0.1714, compared to last year's rate of $0.1609.

After studying it, Mitchell said, she couldn't figure out what made the operating balance so different than previous years.

Part of the reason for the county's problem, Mitchell said, is the cap on the tax levy and the fact that the cumulative capital development money is outside the freeze (limit set by the state of how high the tax rate can be).

With the state's removal of the out-of-state inventory tax, Kosciusko County lost $104 million in assessed valuation.

Councilman Larry Teghtmeyer suggested that before the budget hearings begin, the council may want to meet with someone from the state to try and understand the finances.

That's a good idea, council chairman Harold Jones agreed, but anything the state does changes later.

"This is not business as usual," said Mitchell. She said she believes they need to start to get a handle on the county's financial situation.

"I think it's an income thing," said Teghtmeyer. "We know what we've spent," but the county doesn't seem to know what its income is. Before the county looks at its budgets, the council needs to look at what it can expect as income. The county is borrowing from its cumulative funds as it is.

The county always depended on the general fund, councilman Tom Anglin said, but now the general fund is depleted. "It's not there to depend on anymore."

Another loss for the county, Mitchell said, is due to property tax appeals. The county had to pay back $900,000 out of the county general for the refunds. At $3.1 million, Mitchell said, the county general is at the lowest it's been.

The $900,000 is only a temporary loss, Mitchell said, because when the county sends out the tax dollar distributions to the other taxing entities in the county, the county can recoup some of the loss.

Mitchell also told the council that provisional tax bills, she hopes, will be sent out by June 10, with a deadline to pay them by June 30. The tax bills will be at 45 percent of last year's bill, including mobile homes and personal property.

A letter requesting the provisional tax bills was sent April 20, but by Monday, the county was still waiting for an answer from the state. Wednesday, the county finally received approval.

Also, local taxing entities will have their excise taxes by June 30. [[In-content Ad]]

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