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Douglas County notifies clerk it will exceed state revenue‑neutral rate; hearing set for Aug. 27
Summary
The commission authorized staff to notify the county clerk that the county intends to exceed the 2026 revenue‑neutral rate and to hold the revenue‑neutral hearing and budget hearing on Aug. 27; staff used an adjusted proposed mill levy of 40.669 mills for the notice, above the county clerk’s calculated 39.958 mills.
Douglas County commissioners authorized staff July 16 to notify the county clerk of the board’s intent to adopt a 2026 mill levy that exceeds the county clerk’s revenue‑neutral rate and to schedule the revenue‑neutral hearing and the budget hearing for Aug. 27.
Brooke (county staff) explained that state law requires notice to taxpayers when a jurisdiction proposes to adopt a budget that results in revenue higher than the prior year’s collection (the “revenue‑neutral” calculation). The county clerk established a revenue‑neutral rate of 39.958 mills for 2026. Commissioners earlier in budget deliberations had worked down from a proposed flat levy of 41.298 mills to a revised proposed levy of 40.669 mills; staff requested authorization to submit the notice using the 40.669 figure so the clerk can publish required taxpayer notices and set hearing dates.
Brooke and Sarah (county administration) reviewed the calendar and deadlines: the clerk must receive the notice to prepare taxpayer mailings; the board must hold the revenue‑neutral hearing before or at the start of the budget hearing; the final adopted budget must be certified to the county clerk by Oct. 1 and submitted to the state by Dec. 31. Staff also reminded the commission that assessed values are provisional until the appraiser finalizes values in November and that final values can change the final mill levy calculation.
Commissioners asked questions about the arithmetic and where the difference between last year and the proposed levy appeared in dollar terms. Staff noted the difference between last year’s levy and the commissioners’ finalized levy was 0.629 mills and that the commission had reduced the original proposed increases in the budget deliberations. Commissioners discussed supplemental requests and budget priorities and said they would provide additional materials ahead of the public hearing.
A commissioner moved to authorize staff to notify the county clerk of the intent to exceed the revenue‑neutral rate using a rate of 40.669 mills and to set the hearings for Aug. 27 at 5:30 p.m.; the motion was seconded and approved on the record.
Public comment on the item was closed with no speakers. Staff said it will file the clerk’s prescribed online notice and publish hearing dates and materials in advance of the Aug. 27 hearings.
