The proposed 2014 Butler County budget does not include a property tax hike.

The nearly $194.7 million budget keeps the tax rate at 24.6 mills. Of that, nearly 4 mills is dedicated to debt service.

“The budget is balanced,” said chief county clerk Amy Wilson during a presentation Tuesday to the county commissioners.

Wilson cited ongoing economic development as a significant factor in balancing the budget.

“We’re very fortunate to have a growing county,” she said.

Commissioner Bill McCarrier, board chairman, said another reason for the lack of a tax hike is the hard work of elected officials and department heads, who control costs.

“They have done their best to keep their budgets down,” McCarrier said.

The commissioners are set to adopt the 2014 budget at 10 a.m. Dec. 31 in the first floor meeting room in the county government center on Diamond Street.

Both McCarrier and Commissioner Dale Pinkerton said they would vote for the proposed budget.

However, Commissioner Jim Eckstein said he opposes it despite the absence of a tax hike.

He insisted the county must increase the nonunion employee contribution to pay a portion of their health benefits from the current 1.5 percent paycheck deduction.

“The commissioners have not addressed the issue of health care,” he said.

Eckstein also derided the proposed 3 percent pay hike for nonunion staff.

The county traditionally matches nonunion employee raises and health care contributions to union worker contracts.

Eckstein said the county should make comparisons with the private sector.

He also accused county administration and McCarrier of leaving him out of the budget planning process.

“I almost have no knowledge of the budget,” Eckstein said.

He claimed McCarrier was part of the process despite claims to the contrary.

Wilson denied Eckstein was excluded from any information, but he was entitled to view it that way.

She explained the commissioners participate in department and office budget meetings, not with the detailed staff preparations leading to a proposed budget.

Wilson also pointed out Eckstein missed some budget meetings.

Eckstein said later Tuesday that his assistant Margaret Abersold took notes at any budget meeting he couldn’t attend.

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.

If the county sells Sunnyview Nursing and Rehabilitation Center, more money would be freed up in the budget, which includes an $838,452 expense to cover the facility’s projected deficit.

The county is accepting bids from prospective buyers, which must submit a number no lower than $13.5 million by Friday.

The county earlier this month hired the Hay Group of Philadelphia to do an actuarial study of Sunnyview, which would determine how much money needs placed in the pension fund to cover possible retirements upon a sale.

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

County Controller Jack McMillin in March predicted there would be tax hike in 2014.

McMillin said Tuesday he would withhold comment on the proposed budget until he had time to review it.

However, he did point out the county’s unrestricted fund balance was depleted. McMillin said there should be money in that.

He also expressed concern over the county increasing the contribution to Butler County Community College by $100,000.

This year, BC3 received $4.6 million. The 2014 budget sets the amount at $4.75 million.

McMillin, who previously stated the county was paying the college well beyond the state-mandated obligation, said BC3 had an unrestricted fund balance of $16 million as of June 30.

According to a copy of the college’s statement of funds provided by McMillin, BC3 has a total unrestricted fund balance of nearly $16.2 million.

Ray Steffler, BC3 board president, declined to address McMillin’s comments, but stressed the commissioners set the contribution amount.

“It’s up to them,” Steffler said in an interview.

College officials previously defended their unrestricted fund balance by saying the money would eventually be spent on capital projects and the number McMillin uses is only a snapshot of an amount that varies throughout the year.

BC3 receives the largest contribution made by the county. The $4.75 million is part of a total $5.74 million in contributions budgeted to nonprofit organizations.

McMillin later sent an e-mail listing some 2013 revenue that ended up higher than budgeted, including natural gas drilling impact fees and housing out-of-county inmates in the prison that will help the 2014 budget.

According to McMillin, an added $250,000 in natural gas drilling impact fees increased the total number from $900,000 to $1.2 million.

Inmate housing revenue garnered $750,000 more, increasing the total from $1.3 million to $2 million.