Boone County officials are evaluating the county’s proposed budget plan for the upcoming 2025-2025 fiscal year, which begins on July 1.
At a fiscal court caucus meeting on April 23, Boone County Administrator Matthew Webster showcased the county’s preliminary budgetary initiatives, which included increasing county staff.
Webster collaborated with newly appointed Treasurer Lisa Goetz when crafting the tentative budget. Goetz, who was hired last November, has past experience making budgets for public entities such as the City of Covington, Boone County School Board and Erlanger-Elsmere Independent School Board. Former treasurer Rob Notton resigned last October after taking a role in the private sector.
“We have applied a very conservative revenue forecast to this budget to allow us to then mirror that with expense, and ultimately allow the court a lot of runway to decide just how much relief you can and would like to give to the taxpayers when we set tax rates in August,” Webster said.
According to the presentation data provided by the county, Boone County generates the majority of its funds from payroll tax collection, which accounts for approximately 54% of revenue. Property tax collection is the second-largest revenue generator, accounting for 26% of the total.
Boone County spends the majority of its general fund money on public health, public safety and sanitation.
Webster noted that Boone County’s ongoing general fund revenues, excluding carryovers, are projected to reach $81.2 million, reflecting a 3.5% rise from the current fiscal year. He attributed the increase to moderate payroll tax and property tax growth.
In contrast, expenditures are anticipated to be $63.8 million, marking a significant 13.7% increase. These calculated expenditures do not account for interfund transfers necessary to support the jail, road fund capital or infrastructure funds.
Regarding reserve funds, Boone County has $29.2 million, which exceeds the county’s minimum reserve fund policy of 25% of total budgeted revenue in the general fund.
One of the largest expenditure increases is funding for the Transit Authority of Northern Kentucky, the region’s bus-based public transit system. TANK is financed through a combination of federal, state, and local government contributions, in addition to fare revenues. Boone, Kenton and Campbell counties collectively fund the transit authority through budgetary contributions.
Webster said that external financial support for TANK increased by 11% to $8 million over the past year. LINK nky reported in February that TANK General Manager Gina Douthat said that the costs of running a bus service have drastically increased since the pandemic. Since the pandemic, TANK has been recovering from an overall loss in ridership. Market dynamics have forced the organization to raise fares and cut underperforming routes.
“Costs have gone up significantly over the last 10 years,” Douthat said at a Campbell County Mayor’s Meeting on Jan. 28. “The cost of buying a bus has almost doubled in that time, services, labor. Almost everything that we fund in our budget the costs have just skyrocketed. So, we are really focused on what’s essential.”
Due to these circumstances, TANK needs more budgetary funding from each county. Webster noted that TANK is holding a system review and redesign for the 2026-2027 fiscal year.
Commissioner Chet Hand, who also inquired about TANK’s rising costs during the 2024-2025 budgetary caucus meeting last May, said he didn’t want the county to finance artificial demand for the bus service.
“I don’t want to create and fund a system, and try to create a demand for it,” Commissioner Chet Hand said.
Boone County Judge/Executive Gary Moore said that the much of Boone County’s TANK ridership comes from workers traveling to and from their places of employment. Furthermore, he noted that TANK’s presence is a tool for economic development.
“One thing we have to keep in mind with our economic development strategies of retaining companies and attracting quality companies, you’re not going to do it if you don’t have some kind of transportation for workers, and that’s going to be the challenge,” Moore said.
Another expenditure increase comes from increased support for the sheriff’s office. Boone County wants to hire seven additional deputies and provide a half-year’s worth of financial support for another five deputies.
Looking ahead, Boone County wants to increase its full-time personnel by four, taking its total to 288 positions. These positions would be in the parks, animal services, and communications departments. Personnel and personnel-related expenditures account for 58.5% of the general fund and 34.3% of the operating budget.
Webster said the county administration is recommending a 4% increase in merit-based salary adjustments for higher-performing county employees.
Jail Fund expenses are increasing from $11.7 million to $12.4 million, a 6% increase. Personnel and medical costs are the main drivers of these increases.
Boone County is hosting its final budgetary discussion on May 6. After that, county staff will refine the proposed budget based on feedback from public officials. Once completed, Boone County will host a public hearing for the budget on May 20, followed by a first reading of the budget ordinance. The following day, Goetz will submit the budget to the Department of Local Government for review. Boone County will conduct a second reading on the budget on June 3.
