The commissioners have not decided which program they may enact or how much it will save Warren County property owners. They said a decision will come in early 2026.
One option allows county government to double the homestead exemption credit that applies to anyone 65 and older or permanently disabled with an earned income less than $50,000 a year.
A second piggyback program the county could enact is a 2.5% owner occupancy credit, which would be a much broader, smaller tax decrease that would reduce taxes by more than $9 million countywide, Warren County Auditor Matt Nolan said previously.
The homestead exemption credit would cost $4.5 million, including $250,000 to the county and $4.25 million to all other local governments, mostly schools.
The credit is typically about $400 per home depending on taxing jurisdiction, which could become about $800 for qualifying homeowners.
“Usually in the past the credit is given by the state and then the state reimburses the local governments,” Nolan said. “What this does is says counties can decide whether they’re going to double it, however, we take that money from the local governments. They don’t get reimbursed.”
Commissioners have said they were exploring whether they could reimburse local governments that would lose funding.
Commissioners approved the 2026 operating budget of $93.6 million, which represents a slight decrease of 0.26% from 2025. Anticipated revenues are projected at $107.6 million, according to commissioners.
“Warren County’s financial strength is the result of consistent, disciplined decision-making,” said commission President Tom Grossmann. “We have focused on planning ahead and making sure today’s decisions do not create future burdens for taxpayers.”
The general fund will again carry zero debt service for the next year. The commission over the last five years has established a $47 million infrastructure bank to cover capital needs, maintained a $13.5 million rainy day fund and has enough carryover to support 2026 budget priorities.
“By avoiding debt, saving for the future and managing taxpayer dollars responsibly we are in a position to provide additional residential property tax relief as we did in 2024,” said Commissioner Shannon Jones. “We are eager to move forward with this relief early in 2026.”
The county has earned its reputation as one of the most fiscally responsible governments in the Midwest, said Commissioner David Young.
“Rather than growing government, we focused on controlling costs and being good stewards of taxpayers’ dollars,” Young said. “We challenged every line item and scrutinized all spending that didn’t deliver real value. That’s how responsible, conservative government should operate. This budget puts taxpayers first and proves fiscal discipline still matters.”
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