The new commissioners, who take office in January, are looking closely at the 2016 Butler County budget presented Wednesday.

“We’ve all been looking at the budget,” said Kevin Boozel, commissioner-elect.

On Wednesday, the county presented a $150.7 million budget with a 3-mill property tax increase. This adds up to about $65 more for the average homeowner’s tax bill.

The current tax rate is 24.6 mills. The proposed rate is 27.6 mills.

The general fund portion of the budget is $61.7 million. However, the county is only expecting $53.9 million in general fund revenue. Part of that deficit can be covered with $3.3 million from the reserve, and the remainder is expected to be filled with the tax increase.

Outgoing Commissioners Bill McCarrier, Dale Pinkerton and Jim Eckstein will vote on the budget Dec. 30. They will leave office at the end of the year.

Boozel, Leslie Osche and Kim Geyer will be sworn in Jan. 4 as the new county commissioners.

Osche said she was disappointed by the budget. Specifically, she was disappointed by the way some of the numbers were presented, such as the use of the operating reserves to close a budget gap. She referred to that as “spin,” making the situation look better than it actually is.

In reality, she said that money is not being “borrowed” as it seems on paper, but is being used to pay for general fund items and will not be returned to the reserve fund.

Past that, she said she is holding off further statements until she is sworn in. She said this is not a time to point fingers, but to look ahead to working on the budget.

“Let’s get in there on the fourth and start working,” Osche said.

Geyer said she had a chance to have a preliminary look at the budget, and has concerns and questions about parts of it, including some of the calculations.

“I have a lot of concern,” Geyer said.

She said she felt the commissioners would have to increase taxes to balance the budget.

She said she is withholding any other comments on the budget until she gets into office in January.

“I’m going to hold off until we’re all together as a new board,” Geyer said.

When all three commissioners take office, Geyer said an immediate review of the budget will occur. She said that process could take a while.

“We’ll make it right,” Geyer said.

Boozel said he, too, was disappointed with the budget. He said he is most concerned by the number of funds that have been depleted to balance the spending plan.

He said the new commissioners are going to look at it “line by line.”

“We have to reassess everything,” Boozel said.

One thing he would like to see is more consistent financial reporting so commissioners can keep a better count on how the county stands.