Allen County commissioners approved the $25.34 million budget for 2027 Tuesday evening, as well as a resolution allowing the county to exceed its revenue-neutral rate (RNR) while slightly lowering its mill levy from the previous year.
The approved budget represents an increase of approximately $434,133, or 1.7%, above the 2026 budget.
Commissioners also approved a 59.557-mill levy for 2027. The mill levy is slightly lower — 0.042 mills — from last year’s rate.
The RNR is based on how much property-tax revenue the county could collect if it maintained roughly the same level of property-tax collections as the previous year, after accounting for changes in property values.
For 2027, Allen County’s assessed valuation is estimated at $207.1 million, up from about $199 million in 2026, an increase of about 5%.
Because property values increased, the revenue-neutral mill levy dropped to 57.233 mills. The county, however, approved a levy of 59.557 mills.
That additional 2.324 mills translates to roughly $481,000 more in property-tax revenue than the county would collect at the revenue-neutral rate.
The county will collect an estimated $12,335,483 in property taxes under the approved 59.557-mill levy.
DURING THE public hearing, Petrolia resident Bryan Wolfe questioned commissioners about the increase he saw on his property-tax bill.
“I’m upset with the county raising taxes,” Wolfe said.
Daniels responded that the county’s mill levy had actually declined. “We’re not asking you to pay more taxes,” Daniels said. “We lowered the mill levy.”
Wolfe said his county taxes had increased by $110, while his taxes for Allen Community College increased by $35. He said he was not opposed to taxes that went towards education.
“I’m not objecting to the schools. I’m OK with that. I’m objecting to the $110 increase from the county. The county does nothing for me,” Wolfe said.
Commission Chairman David Lee explained the county is only one of several taxing entities appearing on a property-tax bill.
“We collect the taxes, but we collect it for everybody and everything,” Lee said. “We’re responsible for that little piece that is the county, but not the school district, not the fire district, the library district, or whatever you have in your district.”
Wolfe said his concerns with the county centered on roads and maintenance in Petrolia. He cited drainage problems, overgrown trees and road conditions. “I don’t see the county doing anything for Petrolia,” Wolfe said. “If you ask me to pay more taxes, I’m going to voice my opinion.”
