Linn County board adopts FY2026 budget, approves elected-officials pay plan; schedules amendment hearing

The Linn County Board of Supervisors on April 23 adopted the county’s fiscal year 2026 proposed budget, approved a resolution setting elected-officials compensation for 2026 and set a public hearing for a spring FY2025 budget amendment.

County Budget Director Sarah Burrows told the board the FY2026 budget totals $166,200,000, a $9.1 million (5.8%) increase from the prior year, driven primarily by salary and wage increases and higher software and grant-related expenditures. She said bargaining-unit salary increases were budgeted at 4%, most nonbargaining staff and most elected officials were budgeted at 4%, and health insurance costs rose about 11%.

Burrows said the county’s general levy rate will fall about 0.01 (reported as a one-point decrease) to $6.06 for FY2026 but that a change in the state rollback percentage means some residential taxpayers may still see a small increase. “The county general levy rate for FY '26 will decrease 1p from FY '25 to $6.06,” Burrows said. She described the rollback as a statewide percentage set by the Iowa Department of Revenue that affects how much of assessed value taxing jurisdictions may capture.

The board’s adopted budget anticipates a 7.6% increase in revenues overall, including higher permit fees, investment earnings and expanded treasurer’s fee retention. Burrows said the county levied about $86.6 million for FY2026 and that property taxes levied rose about 3.9% due to valuation growth. The budget maintains a target general-fund ending balance equal to 25% of general-fund expenditures, a practice Burrows said helps preserve liquidity during events such as major disasters and supports the county’s AAA bond rating and awards from the Government Finance Officers Association (GFOA).

The FY2026 budget includes a roughly $500,000 cash flow for vehicle purchases that the county moved earlier to capture favorable pricing; the county expects that timing to even out across FY2026. Burrows also said an “offer pot” of roughly $603,000 was approved during the budget process, funding about 4.5 full-time-equivalent positions and some capital-improvement-plan items after departments competed for limited resources.

During the meeting Supervisor Kirsten praised budget staff and department heads for the process and the county’s financial recognitions: “The level of excellence that we have here in Linn County ... and our AAA bond rating ... does not go unnoticed,” she said, thanking staff for producing an “open and transparent” process that included public forums beginning in November.

The board voted to adopt the FY2026 budget resolution after closing a public hearing on the proposed budget. The board also approved a separate resolution adopting elected-officials compensation for 2026. The board set a public hearing for the FY2025 spring budget amendment on May 14, 2025, at 10:00 a.m. to adjust appropriations and revenues for timing and grant changes through June 30, 2025.

Votes at a glance

- Approval of minutes of April 22, 2025: motion carried (voice vote). - Approval of claims (checks $169,536.65; ACH $891,352.88; total $1,060,889.53): motion carried (voice vote). - Approval of consent agenda: motion carried (voice vote). - Resolution adopting fiscal year 2026 elected-officials compensation: motion carried (voice vote). - Open public hearing on the proposed FY2026 budget: motion carried (voice vote). - Close public hearing on the proposed FY2026 budget: motion carried (voice vote). - Resolution adopting fiscal year 2026 proposed budget and certificate of taxes: motion carried (voice vote). - Set public hearing for FY2025 budget amendment for 05/14/2025 at 10:00 a.m.: motion carried (voice vote).

Many votes were recorded by voice; specific roll-call tallies were not included in the meeting transcript.

Background and next steps

County staff said departments brought forward revenue increases (permits, treasurer fees, grants) and that much of the expenditure growth reflects planned salary adjustments, software contracts and grant-funded projects. Burrows said the FY2026 budget document and accompanying PowerPoint will be posted on the county website and a news release produced. The May 14 public hearing will be held to consider the spring FY2025 amendment that would recognize grant revenues, project timing adjustments and other midyear changes before fiscal year end on June 30.