Kyle Prudhomme

Balancing the 2025 county budget will require less money from the fund balance than officials predicted.

Budget director Ann Brown told county commissioners Wednesday, Jan. 28, that $3.5 million to $4 million from the fund balance will be needed to balance last year’s budget.

The commissioners originally allocated $7.8 million from the fund balance to balance the budget. The difference between the amount that will be used and the budgeted amount will remain in the fund balance for the 2026 budget, Brown said.

The 2025, 2026 and 2027 budgets of the county, Butler Area School District and Butler Township will suffer a combined loss of $488,329 due to the settlement of the property value assessment appeal of one parcel in the Moraine Pointe Plaza shopping center.

The commissioners ratified the settlement with plaza owner Oxford Development Company Moraine for a 65.78-acre parcel at 300 Moraine Pointe Plaza.

Oxford appealed the assessed value in October 2024 to the county board of assessment appeals, which decided no change would be made, and the assessed value would remain $4.1 million and the fair market value would remain $68.3 million for 2025.

That decision was appealed to Butler County Common Pleas Court, but the county, district and township negotiated the settlement. The district and township previously approved the settlement.

The settlement reduces the 2025 assessed value to $3.5 million and the fair market value to $59.2 million, the 2026 assessed value to $3 million and the fair market value to $50 million, and the 2027 assessed value to $2.4 million and the fair market value to $41 million.

According to the county property and revenue department, the county will lose $15,084 in real estate tax revenue in 2025, $30,416 this year and $45,336 in 2027 for a total loss of $90,835.

The district’s tax revenue losses will be $59,865 in 2025, $120,715 this year and $179,921 in 2027 for a total loss of $360,502.

The township’s losses in tax revenue will be $6,142 in 2025, $12,386 this year and $18,461 in 2027 for a total loss of $36,990.

Leslie Osche, commissioners chairwoman, said the loss in revenue is significant.

“It was so significant that we actually asked for additional information from the appraiser, and had an opportunity to sit with the appraiser and to hear some of the issues and challenges,” she said.

Solicitor Julie Graham said representatives from all three taxing bodies met with the appraiser.

“This is not entered into lightly,” Graham said.

Osche said the appeal and settlement involve one parcel at the plaza, and the area where larger businesses like Giant Eagle and Lowe’s are located are not part of it.

Oxford could appeal the assessment of the other parcel, but agreed not to appeal the assessment settlement of 300 Moraine Pointe Plaza through 2027, Graham said.

“You can see how these appeals play into the discussion we had when we were doing our 2026 budget,” Commissioner Kim Geyer. “This is just one of the many pieces, multifactors that play into a county government having a deficit.”

To eliminate an anticipated deficit and balance the 2026 budget, the commissioners said in December that $12.90 million will be used from the $21 million fund balance.

The commissioners unanimously voted Dec. 17, to adopt the $249.8 million budget, which includes an $84.60 million general fund and an $8.09 million fund balance.

Commissioner Kevin Boozel said assessment appeal losses level gains in tax revenue from growth in the county.