Boone County Justice Center Financials: A Breakdown of Project Costs and Funding

Media Contact:
Brent T. Wheat
Boone County Communications Director
media@co.boone.in.us

Boone County Justice Center Financials: A Breakdown of Project Costs and Funding

LEBANON, Ind. (July 28, 2026) — Boone County officials recently reviewed the financial details of the Boone County Justice Center during a public meeting, providing an overview of the project’s construction contract, total project investment, funding sources, and financing.

The total investment for the completed, fully operational Boone County Justice Center is $67,789,509. That figure reflects all costs associated with constructing, equipping, and preparing the facility for operation.  The original budget for the project was approximately $65 million, including costs for Furniture, Fixtures, Equipment (FF&E).

The total project investment includes the original construction contract, furnishings and equipment, technology systems, professional services, and approved facility and infrastructure improvements. As a result, the total project investment is greater than the construction contract amount alone.

The original budget for the Justice Center was constructed under a fixed Build-Operate-Transfer (BOT) agreement with GM Development that established a maximum contract price of $59,151,323. The County’s final payment to the developer totaled $59,151,323, matching the original construction contract.

Additional project costs included operational outfitting and approved project additions required to place the Justice Center into service. Those expenditures were funded using Public Safety Local Income Tax (PSLIT) revenues and interest earned on bond proceeds during construction rather than through additional bonded debt.

During the three-year construction period, the County invested $5,598,406 in FF&E, security systems, detention technology, emergency communications equipment, engineering, legal services, and other operational costs necessary before the facility could open.

The County also approved $3,039,780 in improvements to the existing portion of the jail building and for project additions outside of the original scope established in the BOT agreement.  These improvements included an additional parking lot, additional exterior concrete stairs to improve access between departments, dispatch center improvements and remodel of central command, and water and other various upgrades to the existing portion of the building.  

Financial Highlights

·         Construction Contract: Completed at the original BOT contract amount of $59,151,323.

·         Operational Outfitting: $5,598,406 funded through Public Safety Local Income Tax (PSLIT) revenues.

·         Facility Improvements: $3,039,780 funded through interest earned on bond proceeds during construction.

·         Additional Bonding: No additional bonds were issued to finance operational outfitting or approved project additions.

With construction complete and the facility fully equipped for daily operations, the Boone County Justice Center is positioned to serve Boone County’s public safety and judicial needs with modern facilities and technology well into the future.

Boone County Justice Center — Financial Summary

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