Highland County breaks permissive sales tax record for 5th straight year

Pictured (l-r) are Highland County commissioners David Daniels, Brad Roades and Terry Britton. (HCP Photo/Caitlin Forsha)
As projected, Highland County set a record for permissive sales tax receipts collected for a fifth consecutive year in 2024, according to a report by county auditor Alex Butler at the Wednesday, Jan. 8 commissioners meeting. His report also included an update on soon-to-be-released tax rates for upcoming property tax bills.
As previously reported, 2020 began the record-breaking trend with $7.5 million in permissive sales tax receipts, which increased to $8.8 million in 2021, $9.2 million in 2022 and $9.3 million in 2023. For 2024, the county collected $9,661,773.64, reflecting a one-percent increase over the previous year’s record, Butler said.
It was also noted by Butler that despite breaking the annual record, the December 2024 receipts ($745,065.60) continued a trend seen in November, with a nine-percent drop compared to December 2023 ($820,880.20). November’s totals were 10-percent lower than the previous year’s monthly collection.
In addition to the regular December receipts, the county also received $85,792.40 “to make up for lost revenue during the sales tax holiday” in August, Butler said.
Despite the two-month trend in a lower direction, commissioner David Daniels pointed out the county is “still well above 2020 numbers” and asked Butler about his expectations for 2025. For the 2025 estimated resources, Butler had projected $9.5 million for permissive sales tax.
"I would say between $9 [million] and $9.5 [million] but you know, again, we continue to be surprised,” Butler said. “Part of this increase is not just coming from increased or sustained economic activity, but an increase in price, too, because the higher the goods cost, the more sales tax that would be collected on that. If economic activity stays the same and prices go down or stay the same or go up, we would see that reflected here.
“If you look back from 2018, 2019, 2020, on through now, it is starting to be more consistent each year.”
Butler also informed commissioners that he has received preliminary tax rates for the 2024 tax year from the Ohio Department of Taxation, which will be posted at highlandcountyauditor.org in the coming days.
“We are working to get those uploaded in the system to check for accuracy,” Butler said. “I anticipate having those on the website no later than the end of next week.
“Then we will get bills out as quickly as possible, and they will be due February the 28th, the first-half tax.”
Daniels asked if the county could “expect to see a lower tax rate for most” due to two previous tax levies — one for Children Services and one for the Health Department — being voted down by voters.
“Yes, for everyone,” Butler said. “Everyone will have a lower tax rate because the Children Services levy was not renewed, and then you guys elected to reduce your inside millage. That affects every taxing district in the county.
“There were some school districts — Hillsboro City Schools and Fairfield Local Schools districts — had a bond levy, both, and the amount was reduced by the Budget Commission. So every taxing district, yes, will see a decrease in their tax rate, some more than others.”
However, both Butler cautioned that “there is a difference between the tax rate and the valuation.” Residential properties in Highland County will see an average 30-percent increase in valuation for the upcoming tax year due to the county’s state-mandated property tax reappraisals, as discussed in August.
Butler encouraged the community to reach out to his office with any questions.
In other discussion:
• Commissioners voted 3-0 to authorize the commission president to execute a home written agreement for the PY2024 Community Housing Impact and Preservation program, as administrated by Highland County Community Action Organization.
CHIP Administrator Rachel Engstrom said this is “the final CHIP rehab project of the year,” and according to commission president Brad Roades, the cost is $70,700 for a Hillsboro resident.
Daniels asked “what kind of rehab” is being done to the property.
“In this particular rehab, we're doing electrical upgrades from knob and tube, which we know is a fire hazard,” Engstrom said. “There were some plumbing, major plumbing issues, that are being alleviated in the household.
“There is a disabled resident in the household, and we are doing accessibility medications to the bathroom as well as putting in a ramp outside.”
• Highland County Recorder Chad McConnaughey informed commissioners that he would be issuing his annual notice to township trustees regarding county and township zoning resolution and amendment laws.
“When I took office, we had two townships that were zoned, in Salem and Madison,” McConnaughey said. “Neither one are zoned anymore.
“I'm required to send it. If you don't have zoning, then you can disregard it. I've never had anything recorded in regards to zoning, but it is one of those things I'm required to do by law.”
• Commissioners thanked law enforcement as well as state, county and local road crews for their hard work during Winter Storm Blair and the level three snow emergency.
“With as much snow as we had, everything went extremely well,” Highland County Sheriff Randy Sanders told commissioners. “A lot of side roads are still bad, and there's just too much snow to get out of the way. We're not going to get it out of the way, and my understanding is Friday we can get some more snow.”
Daniels agreed, saying “a lot of people don't realize how difficult it to stay ahead of the snow, as fast as it was coming down, and get rid of it.
“Those guys are working many, many hours,” Daniels said. “I know it's frustrating when you can't get out, but they've got a lot of county highways and the county roads to take care of. The state's done a good job, I thought.
“I want to congratulate the county employees that have worked hard and continue to work hard through this.”
• Roades opened his first official meeting as chairman with a story about speaking to a lady in the community, who asked him if he was a county commissioner.
“She said, ‘I thought you had to be old to be a county commissioner,’” Roades said, laughing. “That’s a true story, too.”
His fellow commissioners were less amused, with Daniels telling Roades to “keep your stories to yourself” and commissioner Terry Britton saying that Roades “will pay for that,” although he acknowledged it was “pretty good for your first start” to a meeting.
Commissioners also made the following approvals, each by a 3-0 vote:
• Commissioners approved a standard commercial security lease contract with Greystone Systems, Inc. and the Highland County Treasurer for a new badge scanner for the treasurer’s office.
Highland County Treasurer Vickie Warnock told commissioners Nov. 20 that she wanted this system to be able to keep her interior office doors locked, with the badge system allowing her staff to move in and out easily. The cost is $185.75 per month.
• A $7,785 quote from BNM Painting for painting, drywall repair and door frame work at the Probation Department officers was accepted.
• A blanket resolution to cover all travel of Recorder, Chad McConnaughey, to all state and district meetings as deemed necessary, for 2025.
• A blanket resolution to cover all travel of Christopher M. Fauber, P.E., P.S., Highland County Engineer, to listed meetings and all additional meetings as necessary.
• A resolution authorizing the Highland County Engineer to use the existing county employee forces and proceed by “Force Account” in the construction, reconstruction, improvement, maintenance or repair of roads, bridges and culverts as determined by the County Engineer in Highland County during the year of 2025.
• A resolution authorizing the Highland County Engineer to use the R.C. 325.19(F) to establish an alternative vacation leave schedule during four 10-hour days from April 2025 to October 2025 as set.
• A resolution for the LPA authorizing the Highland County Engineer to enter into an agreement with ODOT for the HIG CR VAR Pavement Markings FY 25.
• A resolution for the LPA authorizing the Highland County Engineer to enter into an agreement with ODOT for the HIG VAR Guardrail FY 25.
• A resolution for the LPA authorizing the Highland County Engineer to enter into an agreement with ODOT for HIG-TR 118-0.70 Gibler Rd.
• A budget modification within the 1000 County General fund in the amount of $1,500.
• An additional appropriation from unappropriated funds within the 2540 Victim Witness Assistance fund in the amount of $959.76.
• A budget modification within the 1000 County General fund in the amount of $2,494.07.
• An additional appropriation from unappropriated funds within the 2170 Probation Services Fund in the amount of $73,000.
• A resolution for the County Prosecutor declaring listed items no longer needed by the County and obsolete, ORC 307-12(A)(1). Therefore, the Commissioners declared the listed items to be surplus property and no longer needed by the County.
For more from Wednesday’s meeting, see the story at: https://highlandcountypress.com/news/economic-development-progress-high….
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