Greensburg Times
Westmoreland County, Pennsylvania

2026 County Budget

Adopted December 18, 2025 by the Board of Commissioners. Property taxes held steady at 28.48 mills. The $43.9M deficit is covered by surplus funds.

Total Budget
$466M
all funds
Property Tax
28.48
mills (no increase)
Avg Tax Bill
$532.1
county only
General Fund
$182.2M
expenditures

Your Tax Dollar

For every dollar of county property tax collected, here's where it goes. The average Westmoreland County homeowner pays $532.1 per year in county taxes (based on the county average assessed value of $21,383.92).

Public Safety
34¢ per dollar
Judicial
20¢ per dollar
Administration
18¢ per dollar
Human Services
7¢ per dollar
Public Works
7¢ per dollar
Conservation & Development
6¢ per dollar
Culture & Recreation
4¢ per dollar
Transfers Out
4¢ per dollar
On a $532 average county tax bill
Public Safety
$180.91($62.0M)
Judicial
$106.42($36.4M)
Administration
$95.78($32.8M)
Human Services
$37.25($12.8M)
Public Works
$37.25($12.8M)
Conservation & Development
$31.93($10.9M)
Culture & Recreation
$21.28($7.3M)
Transfers Out
$21.28($7.3M)

Where the Money Comes From

All Funds Revenue
$419.5M
General Fund Revenue
$153.0M

Approximately 30% of the county's overall budget comes from federal and state grants, primarily for mandated human services programs. Property taxes fund the largest share of the General Fund.

General Fund Revenue Sources
Property Tax$101.3M (66.2%)
State Grants & Subsidies$18.5M (12.1%)
Charges for Services$12.8M (8.4%)
Other Taxes$7.2M (4.7%)
Other Revenue$5.5M (3.6%)
Federal Grants$4.2M (2.7%)
Intergovernmental$3.5M (2.3%)
Act 13 / Marcellus Shale
$1.4M
Discretionary: $790K
Bridges: $400K
Open Space: $208K
Property Tax Facts
1 mill generates $4.1M
190,356 taxable parcels
Avg assessed value: $21,383.92

Where the Money Goes

All Funds Spending
$463.4M
General Fund Spending
$182.2M
Public Safety
$62.0M (34%)
Judicial
$36.4M (20%)
Administration
$32.8M (18%)
Human Services
$12.8M (7%)
Public Works
$12.8M (7%)
Conservation & Development
$10.9M (6%)
Culture & Recreation
$7.3M (4%)
Transfers Out
$7.3M (4%)
Salaries & Benefits
54%
of General Fund ($98.2M)
Health Insurance
$29.4M
all funds (+9% from 2025)
Capital Projects
$10.2M
General Fund

Human Services — 33% of All Expenditures

Human services is the largest function across all county funds at over $152.9M. Most of this is pass-through state and federal funding for mandated programs. The county's own match is $8.3M.

Children's Bureau$6.6M
Behavioral Health$1.3M
Area Agency on Aging$450K
Westmoreland ManorSelf-funded

Year-Over-Year Comparison

The gap between revenue and expenditures has widened each year. Property tax millage has remained at 28.48 mills since 2019.

Metric2024 Adopted2025 Adopted2026 Adopted
All Funds Revenue$430.0M$443.0M$419.5M
All Funds Expenditures$456.8M$452.0M$463.4M
All Funds Surplus/Deficit$-26,800,000$-9,000,000$-43,934,254
General Fund Revenue$148.2M$150.4M$153.0M
General Fund Expenditures$168.5M$175.8M$182.2M
General Fund Gap$-20,300,000$-25,400,000$-29,228,754
Property Tax Millage28.48 mills28.48 mills28.48 mills
General Fund Millage25.00 mills25.00 mills25.00 mills

The Deficit Explained

The adopted budget shows expenditures exceeding revenues across all funds. The deficit is covered by accumulated surplus funds from prior years. Here is how the county reduced the initial $30.0M projected shortfall.

All Funds Deficit
$43.9M
9.5% of total budget
General Fund Deficit
$29.2M
Covered by surplus/reserves

How the deficit shrank from $30.0M to $15.0M

1.Personnel reductions and hiring freeze
2.Postponed capital projects
3.Reallocated $6.4M in ARPA funds from broadband/blight to operations
4.Outside agency funding cuts (community college, economic development)
5.Remaining deficit covered by surplus/reserve funds

The 2025 state budget impasse

Pennsylvania's state budget impasse lasted 135 days from July through November 2025. Roughly 30% of the county's overall budget comes from state and federal pass-through funding. Without a state budget, the county could not access approximately $140 million in mandated program funding.

The county implemented a hiring freeze in September 2025 and furloughed 125 workers in October. To fund mandated human services programs, the county took a $14.0M+ loan from the state treasury.

ARPA funds redirected

$6.4M in American Rescue Plan Act (ARPA) funds were reallocated from broadband expansion and blight demolition projects to cover day-to-day operating costs. These were one-time federal COVID relief funds originally earmarked for infrastructure investment.

Outside agency funding changes

Agency
2025
2026
Change
Westmoreland County Community CollegeCut ~$400K from 2025 level
$3.5M
$3.1M
$-400,000
Economic Development AgencyFunding eliminated entirely
$350K
$0
$-350,000
Airport AuthorityDebt service guarantee maintained
$800K
$800K
Westmoreland Transit AuthorityTransfer from General Fund
$2.2M
$2.2M

County Debt

Total Outstanding
$187.9M
as of Jan 1, 2026
Annual Payments
$14.2M
debt service
Debt Millage
3.48
mills dedicated to debt
Outstanding Bond Issues
2016 General Obligation BondGO Bond
2019 Series A & B General Obligation BondGO Bond
2021 Pension Obligation BondPension Bond

Of every property tax dollar collected, approximately 12 cents goes to paying off previous borrowing. The 2021 pension obligation bond refinanced unfunded pension liabilities at a lower interest rate.

Property Tax Calculator

Enter your property's assessed value to see your annual county tax bill broken down by category. This is only the county portion of your property tax. You also pay separate municipal and school district taxes.

$

County average: $21,383.92. Check your assessment at the county assessor's office.

Your County Tax
$609.01
per year
General Fund
$534.60
25 mills
Debt Service
$74.42
3.48 mills
Where your $609.01 goes
Public Safety
$181.76
Judicial
$106.92
Administration
$96.23
Human Services
$37.42
Public Works
$37.42
Conservation & Development
$32.08
Culture & Recreation
$21.38
Transfers Out
$21.38
Debt Service$74.42

This is only your county property tax. You also pay separate municipal and school district property taxes. School taxes are typically 2-4x the county tax.

Capital Projects

$10.2M budgeted for capital projects in the General Fund.

Parks Heritage Trail Middle GapPennDOT reimbursed
$1.0M
Title 75 Retaining Wall
$475K
Prison Hot Water Tank
$167K
DA GPS Mapping SystemLSA grant funded
$135K

Source: Westmoreland County Department of Financial Administration. Budget adopted December 18, 2025. Data from the 2026 Adopted Budget document.

View Full Budget Documents →

For questions about county finances, contact the Department of Financial Administration at (724) 830-3590.

The Greensburg Times provides this data as a free public service. This page presents the county's adopted budget data without editorial commentary. All figures are from official county documents.

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