Butler County land owners don’t face a property tax hike in 2014.

The county commissioners on Tuesday adopted a nearly $194.7 million budget keeping the tax rate at 24.6 mills. Almost 4 mills of that is for debt service.

Commissioners Bill McCarrier and Dale Pinkerton approved the budget.

The county budget just concluded was $196 million.

McCarrier, board chairman, and Pinkerton said the priority was to keep costs low and maintain the tax rate.

Commissioner Jim Eckstein dissented, saying the county is not reducing spending.

Eckstein said the general fund balance, which is more than $5 million, needs to be replenished.

“I feel our fund balance is really low,” he said. “It’s dropping at an alarming rate.”

Eckstein said the actual number is $2 million. County Controller Jack McMillin clarified that the lower number is the amount of cash in the county’s account.

McCarrier agreed the fund balance is not high enough.

“I believe it’s too low,” he said.

McCarrier said the pending sale of the Sunnyview Nursing and Rehabilitation Center would provide an influx of money to help rebuild the fund.

The county is reviewing quotes from prospective buyers who were required to submit a number no less than $13.5 million.

County officials won’t divulge information about the proposals, including how many companies submitted quotes.

McMillin previously cited another fiscal issue of the unrestricted fund balance being at zero.

He said that fund should be at least 8 percent of the general fund operating budget, or nearly $5 million.

Eckstein reiterated such measures as increasing the amount nonunion employees pay as a contribution to their health care costs, which is a 1.5 percent paycheck deduction.

“I think we haven’t done any cost containment,” he said.

Although Eckstein has been unable to sway his fellow commissioners about health care costs, he did block a 3 percent pay hike for 2014 for nonunion workers since McMillin sided with him on a county salary board vote earlier in December.

McCarrier refuted Eckstein’s claim that county leadership has not set the example it should by addressing nonunion employee costs.

McCarrier pointed out he and Pinkerton declined pay hikes.

“We did start at the top,” McCarrier said.

Eckstein also questioned why the debt service tax brings in $6.7 million annually, but only $5.2 million pays county debt.

He opposed setting the debt service tax rate at 3.9 mills.

McCarrier said in an interview that Eckstein is not factoring in the portion of the nearly $5 million given to Butler County Community College each year that goes toward its debt, which is $1.3 million.

The commissioners also approved a tax anticipation note, borrowing $7.5 million from First Commonwealth Bank at an interest rate of 1.2 percent.

Tax anticipation notes are used to pay bills early in a year until tax revenue is collected, when the money is repaid.

Chief county clerk Amy Wilson said the money will give the county more flexibility.

Property taxes remain the county’s largest source of general fund revenue at nearly $42.3 million, or 67 percent.

One mill of tax equals $1.7 million in revenue.

The county’s largest expense continues to be the prison at $10.6 million.

The 2014 budget covers the salaries of 14 elected officials, 761 full-time employees, 111 part-timers and 43 seasonal workers.