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Sarpy County accepts 2025–26 tax levy allocations for all political subdivisions
Summary
The Board accepted the countywide 2025–26 levy allocation spreadsheet covering 189 budgets, which the county clerk said were triple-checked; commissioners were told the acceptance is an administrative step required by state statute.
The Sarpy County Board of Commissioners on Oct. 14 accepted the county’s 2025–26 tax levy allocations for all political subdivisions, a ministerial step the clerk’s office said is required by state statute.
Cassandra (Cassie) Young of the county clerk’s office presented the levy-allocation material, saying, “This year, we reviewed 189 budgets, which all have been triple verified.” She asked if the board had questions; none of the commissioners raised objections to accepting the allocation.
Commissioner discussion briefly probed why the board must accept levies set by other entities. A commissioner asked, “Why do we have to approve levies set by other entities?” County staff replied the action is an administrative step “dictated by statute,” and that the county’s role includes consolidating levy information because the treasurer collects taxes for multiple political subdivisions.
Commissioners also asked about special-improvement districts (SIDs) and auditing. A commissioner asked whether SIDs provide audited financial statements; county staff said there is an audit process and that SIDs file budgets with the county clerk’s office—“they send it to our office in a spreadsheet,” Young said.
The board voted unanimously to accept the levy allocation resolution (Resolution 2025-276). The clerk’s office said the acceptance will be recorded and the levy lists used in tax collection processes.
Votes at a glance (selected meeting actions) - Board of Equalization consent items — tax-correction entry (17,643) and notice of valuation change/exemption status — approved (consent agenda). - Resolution 2025-276 — Set the 2025–26 levy allocation for all political subdivisions (189 budgets reviewed, triple-verified); outcome: approved (unanimous). - Resolution 2025-267 — Award low bidder for 190 Second Street Structures Replacement and Paving Project (C7725-10) to Emmy Collins Contracting Company Inc.; outcome: approved (see separate article). - Resolution 2025-268 — Supplement No. 1 to professional services agreement with JEO Consulting Group for construction administration for C7725-10; outcome: approved (see separate article). - Resolution 2025-273 — Updated Sarpy County policies and procedures for classified and unclassified employees; outcome: approved (unanimous).
Ending County staff indicated the levy allocations will be used by the treasurer’s office for tax collection; commissioners asked staff to continue ensuring subdivision budget and audit materials are filed with the clerk’s office.
