On Friday morning, Northampton County Executive was late to her own news conference announcing her first proposed budget for next year. That was no inconvenience for me. Since the budget itself was yet to be posted online (that would only happen later in the day), I decided to skip it and just watch what she had to say during a rather disappointing
, in which a jocular attitude, stray tangents and inappropriate laughter betrayed the gravity of the heavy burden she hopes to impose on property owners. She denied she was really late, saying, "Nothing happens without me." She proposed what amounts to a roughly 43.5% increase in property taxes, increasing the millage rate from 10.5 to about 15.6 mills.
A tax hike is more than overdue, if only to make working for the county a little more attractive for employees. Moreover, Zrinski knows that what she seeks will never be approved by County Council. I believe she intentionally inflated her demand so that County Council can claim victory when it trims her proposal to a more realistic tax hike of about 1.5- 2 mills. That may have been a smart play with County Council, but not with the public. I've seen calls to action on social media, calling on people to attend budget hearings and complain.
Zrinski has attempted to justify what she calls an "honest budget" on her
Substack page. It is far from honest. She first tries to minimize it, noting it's only $24.19 a month for the average taxpayer. For some. already burdened by high school taxes, this could be the final nail. She then plays the woman card for some reason that should be completely irrelevant to this discussion. She also plays the blame game, accusing "past administrations" (former Exec. Lamont McClure) for putting her in this position. This may to some extent be accurate, but she was a willing participant as a member of County Council. She finally admits that it's only a "recommendation," meaning that it's more of a wish list than a truly honest budget.
Shortly after the budget became available, so did a
very thorough, but anonymous, online analysis called
WhoBuiltThisShit. Some think this came from the Zrinski administration in an attempt to throw McClure under the bus. I think the analysis actually makes both McClure and Zrinski look pretty bad, so I doubt it came from any of her supporters. It is possible that someone in Fiscal Affairs prepared this analysis, and we'll eventually learn who because the shelf life of a secret in NorCo is about 15 minutes.
Zrinski is proposing a $44.5 million increase in property tax revenue, but more than half of this is to cover items that McClure left out of his final budget. A review of Zrinski’s proposed budget, her public statements, her County of Northampton Facebook Live presentation, her Substack writing, public reactions on social media and the independent analysis published at Who Built This Shit? suggests a more complicated picture. The county faces genuine financial pressures involving pensions, Gracedale, employee costs, overtime and its reliance on reserves. But the minimum amount necessary to address those problems should be far lower than what Zrinski seeks.
SPENDING INCREASES ABOUT 4%, BUT PROPERTY-TAX COLLECTIONS RISE MUCH MORE
The proposed 2027 budget totals approximately $566.9 million, compared with about $546.8 million in the 2026 amended budget. That represents an increase of approximately $20.1 million, or 4%. Property-tax collections, however, would increase by approximately $44.5 million, from roughly $99.5 million to $144 million. The difference is important.
It would be misleading to characterize the proposal as simply a $44.5 million spending increase. Some additional revenue would replace reserves and restore funding for obligations that were underfunded or deferred in the 2026 budget. But it would be just as misleading to focus exclusively on the $20.1 million increase in spending. Taxpayers are being asked to provide approximately $44.5 million in additional recurring property-tax revenue.
ZRINSKI HAS A LEGITIMATE ARGUMENT ABOUT THE 2026 BUDGET
One of Zrinski’s strongest arguments is that the 2026 budget did not fully reflect several expenses the county would ultimately have to confront. The independent Who Built This Shit? analysis found that the 2026 budget contained approximately $1.3 million for pensions, compared with approximately $8.2 million actually spent in 2025. The proposed 2027 budget contains approximately $12.2 million for pensions. The 2026 budget also contained no budgeted subsidy for Gracedale, even though the nursing home was expected to require approximately $3.9 million. The 2027 proposal includes approximately $12 million for Gracedale.The proposed budget also reduces reliance on fund balance by approximately $19.2 million. These figures support Zrinski’s contention that the county’s financial position cannot be evaluated simply by comparing the proposed 2027 budget with the 2026 budget.
Zrinski made similar arguments before becoming executive. During the debate over the 2026 budget, she criticized the practice of balancing a budget by failing to adequately fund programs and obligations. In that respect, her current proposal is consistent with warnings she made before she assumed office.
BUT THE NUMBERS DO NOT ESTABLISH THAT 15.5 MILLS IS THE ONLY ANSWER
The more difficult question is whether addressing those obligations requires the full proposed 4.7-mill increase. That seems doubtful. The independent analysis found that approximately $302.5 million of roughly $400.6 million in non-payroll expenditures—about 76%—is contained in broad or pooled categories These pooled categories make it difficult for taxpayers and County Council to determine whether savings are available. Tus is why I consider the budget dishonest or at least nontransparent.
Before approving any tax increase, Council should demand greater detail showing what is contained in the largest pooled accounts, who receives the money, whether expenditures are mandated and how much was actually spent in previous years. For major expenditures, the county should disclose vendors, contracts, purposes, prior-year spending, proposed spending and explanations for significant increases.
LIKE IT OR NOT, GRACEDALE REMAINS THE BIGGEST FINANCIAL AND POLICY QUESTION
Gracedale is at the center of the budget debate. In her Substack writing, Zrinski describes the county-owned nursing home as a public asset that provides accountability and a safety net for vulnerable residents. She has argued that the county should improve and preserve the facility rather than treat it simply as another expense. The proposed budget includes approximately $12 million for Gracedale. The independent analysis identifies that subsidy as an area requiring particular scrutiny. There are those who feel the cost of this facility, which is poorly managed, is simply too much.
Both positions can be valid. The fact that Gracedale requires taxpayer support is no justification, by itself, for selling the facility. But there still needs to be financial accountability. Zrinski has vowed to make Gracedale self-sustaining. When? How long will the county taxpayers be forced to support the facility, and at amounts that increase each year? When will the $12 million subsidy begin to decline, and when is it expected to reach zero? The administration should provide a five-year financial plan showing projected resident census, staffing costs, agency nursing costs, overtime, reimbursement rates, Medicare and Medicaid revenue, private-pay revenue and taxpayer subsidies.
Without measurable benchmarks, self-sufficiency remains an objective rather than a demonstrated financial plan. I have long argued that the county needs to plan for this, especially as more and more seniors stay away from nursing homes.
OVERTIME DESERVES CLOSER EXAMINATION
The independent analysis found that the proposed countywide overtime budget is approximately $6.2 million, compared with actual overtime spending of approximately $8.3 million in 2025 and projected spending of approximately $8.9 million in 2026. At the county jail, approximately $2 million is budgeted for overtime despite spending of approximately $3.8 million. These figures raise a management question: Would hiring additional full-time employees cost less than continuing to pay large amounts of overtime? That question cannot be answered simply by claiming the county has too many or too few employees. A department like Corrections or Gracedale can have numerous authorized positions but substantial vacancies, forcing existing employees to work overtime. The county should publish authorized positions, filled positions, vacancies and overtime costs by department.
The same issue applies to salaries. The independent analysis found that 2026 salary expenditures were budgeted at approximately $99.9 million, while projected actual spending was approximately $96.4 million. This reflects vacant positions, meaning the county has a recruitment and retention problem.
WHAT THE INDEPENDENT ANALYSIS GETS RIGHT
The Who Built This Shit? analysis is valuable because it identifies questions the county should answer. Its strongest point is that the budget fails to provide enough detail for taxpayers to determine whether the proposed 15.5-mill rate is the minimum necessary. A $12 million Gracedale appropriation may be justified. A large overtime account may be justified. Major infrastructure projects and professional-services contracts may also be justified. But taxpayers should be able to determine why expenditures are necessary and whether less expensive alternatives exist.
WHAT COUNTY COUNCIL SHOULD DEMAND
Before adopting the budget, Council should require a detailed breakdown of the additional property-tax revenue, including: Pension obligations and required contributions; Gracedale’s operating subsidy and five-year financial outlook; Employee compensation and staffing costs; Jail and corrections expenses, including overtime; Infrastructure and capital projects; Professional-services contracts and other major vendors; transfers between funds and the amount needed to replace reserves; and New initiatives and other discretionary spending; Potential savings from filling vacancies, reducing overtime and renegotiating contracts.
There is definitely room to cut. I particularly dislike the $500,000 grants to New Bethany and Skyline Investments. While New Bethany might be able to justify a grant, Northampton County Council voted 6-3 against giving Skyline a tax break for luxury apartments in Wilson Borough. It appears that Zrinski is seeking to funnel some dough to this for-profit venture through the back door, and at a time when the county needs every penny it can get.