by Sarah DeMaranville
Geneseo Current
Henry County's proposed fiscal 2027 budget would hold the property tax levy flat at $9,826,953 — no increase over last year — while forecasting a balanced $14.99 million general fund, according to a slide deck presented to the County Board at a special meeting on September 17.
The budget is a proposal, not a done deal. County Administrator Erin Knackstedt laid out the approval path: it goes before the Finance Committee next week for approval to send it to the full board. If it clears committee, the full County Board would take it up at its October 22 meeting and lay it over for 30 days of public review. Final approval would come at the November board meeting.
What a flat levy means for taxpayers
The county is forecasting 5.3% growth in total taxable property value (EAV). Because the total levy stays the same while the tax base grows, the county's tax rate is projected to drop to about $0.70 per $100 of assessed value — roughly 2.4% below last year's $0.7175. If that holds, it would mark nine of the last ten years with a declining county tax rate.
In plain terms: the county would collect the same total amount in property taxes, spread across more property value, so the rate comes down. Individual bills still depend on how a specific property's assessment changed.
A balanced $14.99 million general fund
Both sides of the general fund forecast land at exactly $14,988,199 — revenues and expenses match to the dollar, up 1.31% from the FY2026 forecast.
On the expense side, the deck attributes about $290,000 (roughly 1.3%) in growth to recent negotiations and salary adjustments, higher fuel and utility costs, other operating expenses, and increased postage.
On the revenue side, the county is counting on stronger sales-related revenues — the county sales and service tax, the quarter-percent sales tax, the public safety sales tax (PSST), the state's income tax share (LGDF), and landfill tipping fees — to cover growth instead of raising the levy.
The Finance Committee's stated strategy: keep forecasting revenues to cover normal operating expenses, maintain moderate annual surpluses to fund capital projects and emergency reserves, and pay for major capital projects without borrowing. The county hasn't issued debt financing since fiscal 2017.
For the current year, the county is running ahead of plan: through August — 75% of the fiscal year — revenues were at about 79% of forecast while operating expenses sat at about 69%, which the presentation credited to strong expense management by staff.
The biggest swings
A few departments show large year-over-year changes in the forecast. County Administrator Erin Knackstedt shared what's driving each one in response to questions from the Current.
The sheriff's budget drops about $378,000 (6.5%) to $5.45 million — the final step in a multi-year move of jail staff salaries out of the general fund and into the Public Safety Sales Tax fund, Knackstedt said.
General Financial Services rises about $422,000 (46.3%) to $1.33 million, largely because of an additional transfer from the general fund into the county's healthcare fund to offset rising claims costs. The county is self-insured for healthcare.
Elections falls about $111,000 (18%) to $507,000 — that fund fluctuates with the election cycle, Knackstedt said.
Information Services climbs about $77,000 (12%) to $715,000, driven by a new shared IS position serving the courthouse, the jail, and Hillcrest, plus higher services contract costs.
The assessor's office rises about $45,000 (17.2%) to $310,000 because the assessor's full salary is moving back into the general fund from the restricted GIS fund, where it had been split. GIS fund expenses have outpaced revenues, Knackstedt said, so the move provides relief there.
On the revenue side, the treasurer's office is forecast down 13% to $446,500, primarily on lower projected interest-rate revenue. Zoning revenue is up 9.2% to $1.49 million, driven by the county fully realizing the tipping fees it receives from the landfill.
Hillcrest's turnaround
The county nursing home, Hillcrest, is budgeted for an average of 61 residents in 2027, up from 60 in the 2026 budget. Total income is forecast at $7.65 million (up 15.8%), driven by a 20.1% jump in nursing income to $6.71 million. Expenses are forecast at $7.08 million (up 3.8%), with therapy expenses up 42.6% to $468,000.
The bottom line: Hillcrest is projected to swing from a $217,550 loss in the 2026 budget to a $570,610 surplus in 2027.
What to watch
Next week: Finance Committee votes on whether to send the budget to the full board.
October 22: County Board meeting — the budget would be laid over for 30 days of public review.
November: Final approval vote at the County Board meeting.
The Current will follow the budget through each step and publish meeting dates as agendas become available.
