Budget Commission Approves 2026-2027 Berkshire and West Geauga Budgets
Budget Commission Meeting – February 19, 2026
Meeting Details: The Geauga County Budget Commission met in Special Session on Thursday, February 19, 2026 at 9:00 am in the Auditor's Appraisal Conference Room, 231 Main Street, Chardon, Ohio. The meeting was in person with a virtual attendance option via MS Teams. To attend Budget Commission meetings virtually via MS Teams, email an invitation request to Pam McMahan at PMcMahan@geauga.oh.gov.
Meeting Attendance: Prosecutor Jim Flaiz, Treasurer Chris Hitchcock, and Auditor Chuck Walder.
Staff Attendance: Deputy Auditors Kristen Sinatra and Tina Kloski, Auditor’s Office Chief Operations Officer Pam McMahan, Assistant Prosecuting Attorney Kristen Rine (virtual), Auditor’s Office Senior Government Advisor Natalie Ray, and ADP Staff Member Akshay Raikar.
County Staff: Geauga Public Health Finance Director Katie Taylor (virtual)
School District Representatives:
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Dr. Nancy Benincasa, West Geauga Local School District (LSD) Superintendent
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Karen Pavlat, West Geauga LSD Treasurer
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Pam Claypool, West Geauga LSD School Board President
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Dr. William Beers, West Geauga LSD School Board Vice President
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Dr. John Stoddard, Berkshire LSD Superintendent
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Beth McCaffrey, Berkshire LSD Treasurer
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John Manfredi, Berkshire LSD School Board President
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Linda Stone, Berkshire LSD Board Vice President
Members of the Public:
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Seth Cales, Kenston LSD Treasurer
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Matt Hosler, Kenston LSD Assistant Treasurer
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Deb Armbruster, Chardon LSD Treasurer
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Crystal King-Morrison, Chardon LSD Assistant Treasurer
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This LWV Geauga Observer
The meeting was called to order at 9:02 am.
Geauga County 2026-2027 School Budget Hearings - Day 2
Observer Note: The Budget Commission conducted the School Budget Hearings on two separate days.
This report summarizes the hearings conducted on February 19, 2026, which were for West Geauga and Berkshire Schools. Kenston, Chardon, and Cardinal Schools had their hearings on February 18,
2026, and they are detailed in a separate Observer Report.
1. West Geauga Local School District Budget Hearing
Auditor Walder provided a presentation on West Geauga Schools and its budget. Highlights include:
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Property values in the West Geauga School District increased by 33.3% on average as a result of the 2023 property revaluation.
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40.6% of all property valuation complaints heard by the Geauga County Board of Revision (BoR) in 2025 came from West Geauga residents, a decrease from 45.9% in 2024. Mr. Walder said that the drop in BoR complaints was good and noted that the total number of BoR complaints in 2025 across the entire county was about 400, which he said was much less than anticipated. Observer Note: More information about the BoR is available here.
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There are 2,373 West Geauga students, and the attendance rate is 94.1%. West Geauga’s enrollment is down -5.5% over the last five years, while the county average enrollment decline over the last five years is -6.6%. Following the increase in West Geauga’s enrollment after the merger with Newbury in the 2020-2021 school year, district enrollment has declined by -7.9%.
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The total valuation of all property in the West Geauga School District is roughly $1.3 billion, a 3.3% increase from the previous year.
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West Geauga ranks fifth (last) in the county in full/total taxation rate at 48.09 mills, comprised of:
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4.5 inside (unvoted) mills to the general fund Observer Note: Learn more about inside millage here.
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38.80 outside (voted) mills to the general fund
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4.79 mills in emergency levies
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West Geauga ranks third in the county in effective school taxation rate at 25.83 mills. Observer Note: Effective taxation rate, or effective millage, refers to converting the total tax millage to today’s dollars. The value of a mill generally increases over time, but, for any given tax levy, Ohio House Bill 920 requires the value of a mill to be fixed at whatever it was when the levy was originally approved by voters.
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Using general fund numbers (which includes the district’s emergency levy money) to be certified in the 2026-2027 budget:
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The projected beginning balance is $12,103,713
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The projected ending balance is $12,099,127
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The projected revenue amount is $40,123,043
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The projected expenses amount is $40,127,629
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The estimated amount of cash as a percentage of expenses is 30.1%, which is below the State average of 32.1%. Observer Note: Cash as a percentage of expenses is calculated by dividing the estimated ending balance by the estimated expenses. Mr. Walder commented that West Geauga has “... done a huge course change. So you've gone from being well above the average to being below the average.” Mr. Walder noted that the State average was 46.2% last year and indicated that the decrease to 32.1% this year means that “cash is being drawn out of schools at a record level” across Ohio.
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There is $20,952 in revenue per student
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There is $20,954 in expenses per student
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There is $6,318 in cash carryover per student
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At 100% collection, the value of 1 mill in West Geauga is $1.264 million.
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The 2023 property revaluation increased West Geauga’s inside millage by about $1.3 million. Mr. Walder stated that this amount is likely to be adjusted by the state but there is uncertainty about how this process will work at present. Observer Note: The Ohio Legislature recently has passed five pieces of legislation (House Bills 124, 129, 186, 309, and 335) affecting property tax calculations in the next year, but how and when the property tax calculations will be changed has yet to be determined.
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West Geauga’s two emergency levies are set to expire and cannot be renewed because Ohio no longer permits this type of levy. Observer Note: More information on the elimination of emergency levies is available here. Mr. Walder explained that the emergency levies may be transitioned to up to five year fixed sum levies if the district decides to put that option before the voters. Observer Note: West Geauga’s 2.95 mill emergency levy collecting $3.7 million per year expires in 2027, and its 1.87 mill emergency levy collecting $2.35 million per year expires in 2030. House Bill 129 allows emergency levies to be put up for renewal by the voters once as a fixed sum levy for up to five years.
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West Geauga is above the 20 mill floor. Observer Note: The 20 mill floor means that all Ohio School Districts are guaranteed at least 20 mills of funding by law. If a school district’s funding level drops below the 20 mill floor, a property tax increase (i.e. increased collection of existing levies) is instituted by the State for residents of that district to get funding back up to the required level. Mr. Walder said that, now that emergency levies will be included in the 20 mill floor calculations, West Geauga is likely to be well above the floor going forward.
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2024-2025 (the most recent data available) general fund revenue increased by $1.76 million compared to 2023-2024.
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2024-2025 general fund expenditures decreased over $15.6 million compared to 2023-2024. Mr. Walder noted that the district has been doing many projects recently, including wells and roofs.
General Discussion
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Mr. Walder stated that Geauga County’s sexennial property revaluation has been moved by the State Tax Commissioner from 2029 to 2030. He said this was done to better balance how many counties were having property revaluations during the same year. This schedule change is permanent, with the new schedule aligning with 2030 and then property revaluations will occur every six years after that.
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Mr. Walder said that West Geauga provided some updated revenue information after the January 20 budget submission deadline, but after the deadline only the Budget Commission can change the submitted budget. He recommended accepting this post-January 20 revenue change, and he also recommended approving West Geauga’s budget.
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Mr. Hitchcock pointed out the West Geauga’s estimated 2024-2025 estimated expenses were about $31 million, but the actual expenses were much higher at nearly $49 million. Ms. Pavlat said that most of that was due to transfers, not true expenditures. Observer Note: The exact transfers were not described. West Geauga did have several large transfers during 2024-2025 to fund capital projects. See the LWVG Observer Reports for West Geauga School Board meetings on May 20, 2024, June 24, 2024, and February 10, 2025 for a few examples. Mr. Hitchcock said he wished there was a better way to report that because it appears to be such an anomaly. Ms. Pavlat agreed with that sentiment.
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Mr. Walder noted that West Geauga is reporting its emergency levy funding in the district’s general fund for the first time. He said that this would “create a bubble in our reporting going forward after this (budget) cycle (because emergency levy funding used to be reported separately).” Ms. Pavlat agreed that it would.
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Mr. Flaiz said West Geauga has had “a fantastic turnaround from where you were at. I think you’re right in the sweet spot with your cash carryover.” He stated that the district needs to ask its voters to convert the emergency levies, which he felt “could be a big issue for you.” Mr. Flaiz said that the case could be made to the voters that converting the emergency levies is in their best interest because it will preserve the 12.5% rollback from the state those levies currently receive for five more years, whereas a new levy will not benefit from the rollback. Observer Note: Levies originally passed pre-2013 receive a 12.5% subsidy from the state (a rollback) which reduces the effective property tax rate paid by property owners. He commended the district for doing a “great job,” noting the district isn’t hoarding money, has an appropriate cash balance, and has invested in capital improvements.
Budget Approval
The Budget Commissioners unanimously voted to approve West Geauga’s 2026-2027 budget as amended by the Budget Commission (due to the revenue information submitted after January 20). Estimated 2026-2027 resources were certified as follows: $53,598,232.00 in the general fund, $2,875,200.00 in special revenue funds, $14,233,467.00 in capital project funds, $1,343,500.00 in enterprise funds, $307,000.00 in internal service funds, and $3,000.00 in fiduciary funds for a total of $72,360,399.00. Reviewer Note: An explanation of the different types of funds in revenue certifications can be found here.
2. Berkshire Local School District Budget Hearing
Auditor Walder provided a presentation on Berkshire Schools and its budget. Highlights include:
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Property values in the Berkshire School District increased by 30.8% on average as a result of the 2023 property revaluation.
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4.0% of all property valuation complaints heard by the Geauga County Board of Revision (BoR) in 2025 came from Berkshire School District residents, a decrease from 17.1% in 2024. Mr. Walder said to be careful when interpreting percentages and noted that the total number of BoR complaints in 2025 was low.
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There are 1,295 Berkshire students, and the attendance rate is 93.3%. Berkshire’s enrollment is down only -0.5% over the last five years, while the county average enrollment decline over the last five years is -6.6%. Mr. Walder commented that Berkshire’s enrollment has been fairly flat over the last five years, which is quite different from most districts in the state that are seeing declining enrollment numbers.
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The total valuation of all property in the Berkshire School District is roughly $512 million, a 5.12% increase from the previous year.
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Berkshire ranks fourth (out of five) in the county in full/total taxation rate at 52.25 mills, comprised of:
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4.5 inside (unvoted) mills to the general fund
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45.30 outside (voted) mills to the general fund
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2.45 mills to the bond levy
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Berkshire ranks fourth in the county in effective school taxation rate at 22.46 mills.
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Using the general fund numbers to be certified in the 2026-2027 budget:
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The projected beginning balance is $2,001,510
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The projected ending balance is $708,377
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The projected revenue amount is $22,831,565
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The projected expenses amount is $24,124,698
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The estimated amount of cash as a percentage of expenses is 2.9%, which is well below the State average of 32.1%.
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There is $17,631 in revenue per student
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There is $18,629 in expenses per student
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There is $547 in cash carryover per student, which Mr. Walder called “incredibly low.”
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At 100% collection, the value of 1 mill in Berkshire is $512,000.
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Berkshire is near the 20 mill floor, but not below it.
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The 2023 property revaluation increased Berkshire’s inside millage by about $548,000.
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2024-2025 (the most recent data available) general fund revenue increased by $773,000 compared to 2023-2024.
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2024-2025 general fund expenditures increased by over $1.6 million compared to 2023-2024.
General Discussion
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Mr. Walder reminded everyone that Geauga County’s sexennial property revaluation has been moved by the State Tax Commissioner from 2029 to 2030.
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Mr. Walder recommended approving Berkshire’s budget.
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Mr. Hitchcock expressed concern about Berkshire’s low cash balance. He recommended that the district work to convince voters to solve this problem: “if they don’t support you now, it will cost them more later.” He cautioned that otherwise Berkshire might have to go to the state for emergency funding, which would mean losing local control.
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Mr. Hitchcock asked how many Amish students attend Berkshire schools. Dr. Stoddard said there were very few. He estimated that there were one or two Amish kindergartners and said Amish students typically leave Berkshire after kindergarten to attend Amish schools. Mr. Hitchcock asked about how many students Berkshire would gain if the Amish population sent their kids to Berkshire Schools. Mr. Manfredi wasn’t sure but said the Amish population is growing.
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Mr. Flaiz said he didn’t have any issues with the budget and commented that the actual and estimated values were much closer together than they had been before.
Budget Approval
The Budget Commissioners unanimously voted to approve Berkshire’s 2026-2027 budget. Estimated
2026-2027 resources were certified as follows: $24,833,074.73 in the general fund, $2,474,513.00 in special revenue funds, $1,622,277.09 in debt service funds, $300,000.00 in capital project funds, $835,000.00 in enterprise funds, $433,500.00 in internal service funds, and $115,000.00 in fiduciary funds for a total of $30,613,364.82.
Regular Business
Minutes: No Minutes were presented for approval.
Revenue Certificates: No Revenue Certificates were presented for approval.
Discussion:
In reflecting on the School Budget Hearings, Mr. Hitchcock commented that this is such a different year. Mr. Walder hypothesized it’s different because now, “I think residents are the ones speaking. Our job is to test the budget submission, it's not to convey or to determine whether or not a levy should pass or fail. That's what taxpayers do, and I think, and I'm not citing any particular school district, but generally across the state, certain taxing entities have created an environment making it very difficult for them to get the public support that they need, and that is affecting their ability to perform their function. That's the reality.” He went on to say that he didn’t disagree about some of the budget numbers being worrisome (presumably referring to Berkshire), but he added that “our solutions historically have always been to go to the taxpayers when there's problems. They should be the last people to go to, not the first people. There are other options available.” Mr. Walder said one such option could be merging with other entities. He went on to say that he was surprised that there has not been more conversations among various taxing entities about possible ways to save money in light of the movement to potentially abolish property taxes in Ohio.
Mr. Flaiz noted that the two school districts (unspecified, but presumably Chardon and West Geauga) that the Budget Commission previously was concerned about having cash balances that were too high are now “... in a great place. They did a very active turnaround.” He also said that, of the three Geauga school districts with recent ballot measures (Berkshire, Kenston, and West Geauga), only Kenston’s was approved by voters. He observed that Kenston was the only one of the three without a recent history of unvoted 20 mill floor tax increases, and he opined that “I don't think that's a coincidence.” Mr. Walder concurred.
Mr. Walder said he thought that the Budget Commission will be having similar conversations with all of Geauga’s taxing entities regarding how to be more efficient with taxpayer money. He said he hasn’t heard about any townships considering forming new fire, police, and/or road districts and noted that “there's all kinds of avenues that you can change the methodology of taxing that benefits the taxpayer.” Mr. Flaiz agreed and expressed concern about the economic feasibility of having so many fire departments throughout the county. Mr. Walder pointed out conversations about this should not be limited to the fire chiefs: “The legislative branch of government is the authority that determines how the fire function operates. The trustees ought to be having the conversation. The mayors and councils should be having the conversation.”
Public Comment: Public comment was solicited, but none was offered.
The meeting was adjourned at 9:51 am.
Next Meeting: The next Regular Budget Commission Meeting will be on Monday, March 2, 2026 at 10:00 am in the Auditor's Conference Room, 215 Main Street, Chardon. Virtual attendance for all Budget Commission meetings is available via Microsoft Teams by emailing an invitation request to Ms. McMahan at PMcMahan@geauga.oh.gov.
Observer: Sarah McGlone
Editor: Rooney Moy
Reviewer: Carol Benton
Submitted: February 25, 2026
The League of Women Voters of Geauga is a 501(c)(3) nonpartisan political organization that encourages informed and active participation in government, works to increase understanding of major public policy issues, and influences public policy through education and advocacy. They do not support or oppose individual candidates or parties. Learn more about the LWVG at www.lwvgeauga.org.