The Warren County Commissioners approved the 2026 tax anticipation note (TAN) amid other items during January’s meeting held Wednesday at the Warren County Courthouse.
A tax anticipation note is borrowing designed to cover the fiscal year until tax revenue comes in. With the shift last year to split tax billing - county/municipal tax bills sent in March and school district bills in August - Fiscal Director Bret Baillie said the county is “not anticipating” using the tan.
He called it a “safety net” for 2026. “(We have) been more liquid as a county,” he added.
Agreement with Jamestown Psychiatric approved
“This is part of the agreement that involves the MAT program,” Warden Rusty Barr said.
MAT - medically assisted treatment - combines medicines along with therapy as a treatment for substance abuse disorders. It’s a service that the county is required to officer to jail inmates.
“They’ve been great to work with so far in maintaining that compliance,” Barr said. “This agreement would only make it better.”
Costs for the program are covered through opioid settlement funds.
Appraisal services for commercial appeals secured
The commissioner approved an agreement with the Erie-based firm of Sammartino, Stout & Lopresti to assist the Board of Assessment Appeals and the County Assessment Office with commercial appeals.
“This is something we do annually and rely on this firm to provide assistance through the appeals process,” Commissioner Dan Glotz said.
Liquid fuels money awarded
Each year, the county receives state liquid fuels funding which is derived through the gas tax. This year's allocation is just under $140,000.
Glotz explained that the county distributes this funding to municipalities - $135,000 of the total - because the county doesn’t own any roads or bridges. Allocations are made based on a formula that includes population and road miles.
The remainder, he explained, is held to cover the costs for inspecting the more than 50 municipally-owned bridges that are 20 feet or longer.
As it was the first meeting of the year, the commissioners completed the reorganization process. Commissioner Ken Klakamp will remain as chair while Commissioner Tricia Durbin will remain as vice chair. Commissioner Dan Glotz was re-appointed secretary.