Woodbury County Board moves to hold levy flat after budget review; several transfers and revenue estimates adjusted

Woodbury County supervisors voted unanimously Tuesday to adopt a series of budget adjustments for fiscal year 2026 intended to keep the county tax levy at its current level while narrowing an expected general-fund shortfall.

The board, meeting at the Woodbury County Courthouse, approved motions to reduce projected tax revenue in certain funds, move auditor transfers between rural funds, increase a workers' compensation estimate and adopt a more conservative inmate-revenue projection for the sheriff's office that raises the expected beginning balance by $500,000.

The actions came after a detailed presentation from county staff reviewing beginning balances, projected revenues and two-month cash reserves for each fund. County staff told the board the general basic fund still shows an anticipated deficit of about $1.017 million on the current schedule but that the approved adjustments would leave the county with roughly $529,000 above the two-month minimum across flexible general funds.

County Auditor (Michelle) led the review and highlighted a clerical correction: a $39,000 auditor-transfer from FY25 that had not been recorded into rural basic has been corrected and added to the FY26 beginning balances. Ryan (County Marshal) gave the board an updated inmate-census projection and recommended adjusting expected marshal revenue upward; the board directed staff to use a $500,000 increase for beginning-balance planning.

Specific votes included motions to: - Reduce general supplemental tax revenue by $474,481 (approved 4-0). - Increase the workers' compensation expense estimate by $10,000 (approved 4-0). - Reduce the auditor's transfer from rural basic to rural supplemental by $129,800 and then increase the auditor's transfer in rural supplemental by $129,800 (both approved 4-0), paired with a motion to reduce rural supplemental tax revenue by $129,800 (approved 4-0).

Board members discussed the county health/self-insurance fund during the meeting and asked staff to return with options to address a year-to-date spike in claims. Supervisors indicated they prefer to plan conservatively and asked staff to bring premium, deductible or contribution options to the next meeting; no final action on premium changes was taken Tuesday.

The board emphasized the goal of keeping the levy flat and using transferred and reserve dollars where feasible rather than raising property taxes. Supervisors said staff should continue refining estimates and bring further options before final FY26 adoption.

Looking ahead, the board scheduled additional budget work on elected officials' pay and said options affecting employee health coverage should be returned next week for more specific decisions.