Quality of Life board moves toward formal role in tax funding decisions
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The Brown County Quality of Life Board (QOLAB) began in early 2025 as an informal gathering of diverse community leaders at the invitation of then Brown County Council (BCC) president Gary Huett and local business owner Pam Gould. They were responding in support of Brown County Council member Scott Rudd’s efforts to seek state legislative relief for Brown County finances; specifically, an increase in the innkeepers’ tax from 5 percent to 8 percent and a $1 per visitor gate fee at Brown County State Park. The process has gradually become more formal, with a more diverse mix of stakeholders focused on best use of those funds and other community shared resources.
According to QOLAB chair John Elliott, “By early 2026, the QOLAB has significantly evolved into a more structured advisory body to support the Brown County Convention and Visitors Commission and Brown County Council in evaluating potential quality of life investments and activities funded by the Innkeeper’s Tax. The QOLAB does not control tax revenue or make final funding decisions. Those authorities remain with the CVC and BCC. The QOLAB is an independent advisory organization to serve the residents and visitors of Brown County by bringing all possible stakeholder perspectives and subject matter expertise to one collaborative table. We will be successful if our work, combined with that of the Convention and Visitors Commission, the Brown County Community Foundation, local government and more than 100 community-serving organizations that enrich the lives of our neighbors, leads to both an improved quality of life for residents and an improved experience for visitors.”
During this first quarter of 2026, the QOLAB has been focused on optimizing the use of the additional 3 percent innkeepers’ tax to best benefit tourism and the county overall. This has been done through regular meetings to compose the board, create governance and structure, approve members for preliminary terms, draft and propose a grant process to the Brown County Convention and Visitors Commission (CVC) board of directors, agree to standard operating procedures and determine best processes for coordination with the CVC board, as well as the BCC.
Newly Elected QOLAB Board Members (18) include John Elliott, Pam Gould, Brian Tadlock, Sandie Jones, Sue Lindborg, Jimmy Tilton, Stephanie Tadlock, Gary Huett, Glen Elmore, Penny Scroggins, Clint Studebaker, Amy Oliver, Kevin Ault, Kevin Patrick, Lyn Letsinger-Miller, Scott Rudd, Darren Byrd and Melissa Stinson-Waddell.
QOLAB members have staggered initial board terms to prevent simultaneous expiration of key roles. These are initial staggered terms only. The board is self-appointing, though representing entities may provide input on candidates.
Newly elected QOLAB board officers include Chair John Elliott, Vice Chair Pam Gould and Secretary Brian Tadlock. An executive committee of the board was also formed, including John Elliott (committee chair), Pam Gould, Brian Tadlock, Gary Huett and Kevin Ault.
A business and investment plan working group was formed to focus on long-term planning to include, but not limited to: flow of funds, fiscal reserve strategy, distribution timing, projected financial capacity for grants, funding priorities and evaluation criteria. Business and plan committee members include Brian Tadlock (committee chair), Jimmy Tilton, Clint Studabaker, Penny Scroggins, Sue Lindborg, Scott Rudd and Kevin Ault.
A grants committee has been formed, but the QOLAB is not yet accepting grant applications. The committee will help the full QOLAB review grant applications and forward fully vetted recommendations to the CVC board. Even though innkeepers’ tax funds already are accumulating, there will be no pre-promising or “priming the pump” in the community until a fair and consistent framework is clear. Ultimate approval authority rests with the Convention & Visitors Commission, and then funds are appropriated by the Brown County Council. As directed by Indiana statute, there will be three distinct grant types that require different evaluation methods: Capital / Development Grants (infrastructure, facilities, lights, parks, etc.); Programmatic Grants (ongoing programs, events, arts, education) and Promotional Grants (marketing, tourism messaging, advertising). Grant committee members include Jimmy Tilton (committee chair), John Elliott, Sandie Jones and Kevin Ault.
According to CVC chair Kevin Ault, “The Quality-of-Life Advisory Board’s relationship to the Convention and Visitors Commission and the Brown County Council is still being determined, but the QOLAB is designed to remain a supportive, advisory group and not a final decision-maker for the county. In the meantime, CVC’s own governance documents are being reviewed. Once complete, the QOLAB will coordinate with the CVC board on how grant oversight integrates with their responsibilities. There is a strong desire for a consistent, formal, transparent grant process across all Innkeeper Tax uses, not just the 3% increase, for fairness and consistency. This also will allow for communicating with other Brown County grant-makers, such as the Brown County Community Foundation, to drive the greatest total impact and alignment of priorities. We truly believe this historic collaboration will improve Brown County and we are eager to put additional resources to work.”
To alleviate any possible confusion resulting from the QOLAB’s mix of permanent and temporary roles, in addition to the ongoing Innkeeper’s Tax usage recommendations to the CVC, QOLAB temporary roles currently include:
Being the successful applicant to the Indiana University Center for Rural Engagement (IU/CRE)’s Sustaining Hoosier Communities (SHC) program, and now acting as a county steering committee for that 18-month process. As the SHC process proceeds, each vetted and approved project will have not only IU faculty, administrator and student resources, but a Brown County “project owner.”
The QOLAB played a supporting role in the Regional Opportunities Initiative (ROI) Quality of Life & Workforce Attraction plan update, supporting the work of BCCF CEO Alice Susemichel in providing a 2026 update to the 1999 strategic plan.
The QOLAB continues to evaluate the creation of Brown County’s first-ever Economic Development Corporation (EDC). The QOLAB has met with EDC leaders and experts from four other counties thus far. A Request for Proposal (RFP) has been created to hire a consultant who would recommend whether Brown County should have an EDC and, if so, what a successful multi-year implementation model for creating an EDC needs to include. That effort would include the role definition of an initial Executive Director and start-up resource plan designed to take the EDC to self-sufficiency, with innkeeper’s tax funds likely supporting the start-up phase. The RFP was created and approved by the QOLAB and has been reviewed by the CVC board, then the BCC. The RFP is currently under review by the Brown County Commissioners. This process is limited to hiring an expert to determine what Brown County would need to do to establish and derive maximum value from a formal economic development model. It sets up informed decision-making, but does not commit the county beyond that stage. We will continue to conduct careful due diligence on this and other topics.
QOLAB full-board meetings are open to the public and are deliberately held at the county government center in the Salmon Room to facilitate public access. Meetings are the second and fourth Wednesday of each month from 9 to 11 a.m.
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