County Budget
The Board of County Commissioners adopts an annual tax budget under ORC 5705.28 and certifies appropriations for each county fund. The FY2027 tax budget was adopted June 15, 2026 (Resolution 2026-084). The certified general fund budget for FY2027 totals $28.4 million, an increase of 2.1% over the FY2026 general fund appropriation, driven primarily by contractual wage increases and rising health insurance premiums for county employees.
FY2026 General Fund Appropriations by Function
The table below shows how the FY2026 general fund, approximately $27.8 million, was appropriated across major functions. Figures are rounded to the nearest hundred dollars and reflect amounts as amended through the fourth-quarter appropriation measure.
| Function | FY2026 Appropriation | % of General Fund |
|---|---|---|
| General Government (Commissioners, Auditor, Treasurer, Recorder, Board of Elections) | $5,200,000.00 | 18.7% |
| Judicial (Common Pleas, Probate/Juvenile, Clerk of Courts, Prosecutor) | $4,650,000.00 | 16.7% |
| Public Safety (Sheriff, Jail, Coroner, Emergency Management) | $9,800,000.00 | 35.3% |
| Public Works (Engineer general fund support, facilities) | $2,100,000.00 | 7.6% |
| Health & Human Services (general fund transfer to JFS and Health District) | $3,450,000.00 | 12.4% |
| Debt Service | $1,300,000.00 | 4.7% |
| Transfers & Contingency | $1,300,000.00 | 4.6% |
| Total | $27,800,000.00 | 100% |
Where the Money Comes From
The general fund is supported by two principal revenue sources. The county permissive sales tax, levied at 1.5% under ORC 5739.026 in addition to the state and RTA rates, provides roughly half of general fund revenue and is the more volatile of the two, tracking retail activity in the Marbury and Holt Springs commercial corridors. Real property tax settlements, distributed to the general fund from the county’s inside millage, provide most of the remainder and are comparatively stable year to year, though subject to the reappraisal and triennial update cycle administered by the Auditor. Smaller amounts come from fees, fines, local government fund distributions from the State of Ohio, and interest earnings.
ARPA Closeout
Clairmont County’s allocation under the federal American Rescue Plan Act (Coronavirus State and Local Fiscal Recovery Funds) was fully obligated by the December 31, 2024 deadline and expended by the December 31, 2026 expenditure deadline. Remaining ARPA-funded projects — courthouse HVAC replacement and the Sycamore Creek Park shelter rebuild — were substantially complete as of this posting. A final project closeout report will be presented to the Board and filed with the Auditor of State upon receipt of final contractor invoices.
Inspecting the Full Budget
The full tax budget, appropriation measures, and supporting schedules are public records. The complete document may be inspected at the Auditor’s office, Courthouse Room 210, or obtained from the Commissioners’ Clerk. See Public Records for copy fees and request procedures, and County Government for the current Board membership and meeting schedule.
Appropriations are subject to amendment by the Board during the fiscal year; figures shown reflect amounts as of the most recent amended certificate on file with the Auditor.
Page last updated: 06/22/2026