Schuylkill County commissioners on Wednesday finalized a 2023 budget that does not include a tax increase, courtesy of the American Recovery Plan Act and fluid funds.

Taxes will remain the same at 15.98 mills for the fifth year in a row. The number includes 60 mills for debt service and 15.38 mills for the general fund.

That means the owner of a property assessed at $80,000 would continue to pay $1,278.40 in taxes a year.

The per capita tax remains at $5.

Officials used $4,621,144 from the unassigned general fund balance, and $5.6 million in federal American Rescue Plan Act pandemic funds to make ends meet without raising taxes.

The total operating budget is $220,317,787. That includes the general fund, along with five human service agencies, about 20 other special revenue funds, a capital project fund, an internal service fund, and a debt service fund.

The general fund is what primarily pays for county operations.

The general fund spending plan calls for an expenditure limit of $74,066,415, to be offset by projected revenues of $69,445,271, including real estate and per capita tax revenues.

The debt service has an aggregate expenditure limit of $2,660,919, to be offset by projected revenues of $1,760,990 and by a carry-over restricted fund balance of $900,000. The Capital Project fund calls for an expenditure limit of $101,000 and projected revenues of $23,040 and by a carry-over restricted fund balance of $77,960.

The Capital Reserve Fund account has an expenditure limit of $166,500 and projected revenues of $220,900.

The internal service fund - workers’ compensation - has an expenditure limit of $381,200, and projected revenues of $381,200.

The Special Revenue fund accounts for office/department functions: local use funds, $705,000 in expenditures and $882,000 in revenues; liquid fuels, with $1,780,635 in expenditures and $840,100 in revenue; demolition, $2,600,094 in expenditures with $1,266,800 in revenues; Farmland Preservation, $385,750 in expenditures with $122,863 in revenues; the Human Services Complex, $313,845 expenditures was $287,445 in revenue; 911 operations, $8,047,002 and expenditures and $8,047,002 in revenues; American Rescue Plan Act expenditures of $18,435,600 and revenues of $856,500; tax reassessment, $7,455,000 in expenditures in the same in revenues; other agency funds, $6,581,319 expenditures and $6,624,679 in revenue; Office of Senior Services, $6,552,131 in expenditures and $6,552,131 in revenue; the Drug and Alcohol Agency, $3,267,044 in expenditures and $3,353,118 in revenue; Mental Health, $7,688,548 in expenditures and $7,688,548 in revenue; Children and Youth Services, $28,562,076 in expenditures with the same in revenues; Domestic Relations, $2,547,865 in expenditures and $2,668,525 in revenues.

County Finance Director Paul E, Buber said the reassessment fund was moved from Capital Projects to the Special Revenue category.

Other Special Revenue fund accounts, including aging advisory, offender supervision, SCBG program, affordable housing, coal lands, DUI, other escrow, conduit, Schuylkill County Transportation Authority, and the Marcellus Shale account, have an aggregate expenditure limit of $46,978,605 to be offset by projected revenues of $45,427,338 plus a carry-over restricted fund balance of $1,551,267.