Polk County supervisors debate recommended cuts, 10¢ levy reduction and emergency management funding

Polk County supervisors spent the meeting discussing a slate of budget recommendations that would reduce the county levy by 10 cents while also proposing program cuts and reallocations, most notably a $579,000 reduction to Emergency Management that county staff and the commission’s emergency director said could eliminate four positions.

The proposals presented are recommendations for the board’s consideration, and no final votes were taken at the meeting. Deb, Polk County budget staff, and Frank, Polk County supervisor (first name only in the transcript), said the package is designed to hold Fund 1 spending largely flat in response to the state’s House File 718 impact on county revenues while still addressing decision-package requests across departments.

Why it matters: The recommended changes would both alter staffing at county public-safety functions and change how costs are presented to taxpayers. Budget staff said the package would reduce the levy by 10 cents; at the same time the mailing mandated by the Iowa Department of Management assumes a 10% increase in assessed valuation and a change in the residential rollback, which staff warned will make the taxpayer notice look like a tax increase despite the lower levy.

Emergency Management cut, director’s warning

The largest personnel-focused recommendation discussed would reduce Polk County’s contribution to Emergency Management by about $579,000. AJ Mahler, Emergency Management director, told the board he learned of the proposal shortly before the meeting and said the figure represents remaining personnel costs for four positions. Mahler warned that implementing the cut as presented would have a “massive impact,” including the likely loss of four staff and consequences that would begin July 1 if the reduction is adopted.

Board members and staff framed the cut as a recommendation and discussed alternatives. Several supervisors said they do not intend to enact immediate layoffs and urged Emergency Management to begin or continue discussions with the commission’s 28E partners — the other municipalities that receive the same services — about adjusting the per-capita assessments so costs are shared more evenly. Mahler confirmed the 28E assessment has not increased in recent years and said he has already raised the matter with partners; he also said that final decisions on partner contributions would require approval from all participating jurisdictions.

Budget trade-offs and notable adjustments

Staff presented a set of departmental decisions and recommended adjustments, including:

- Jail video management system: recommendation to approve a project budget of about $750,000. - Treasurer’s office redesign: originally estimated at $350,000, re-scoped by general services to about $100,000. - HR liability insurance: an estimated 12.9% increase in premiums per a Jester Insurance estimate. - Postage: the Sheriff’s Office and Treasurer’s Office are projecting roughly an 8% postage increase; the Sheriff’s Office expects to pass some costs through to paper-revenue accounts, reducing net impact. - Public Works: two water-resources positions requested; staff recommended approval contingent on offsetting reductions elsewhere (staff cited shifting funding from a weed-eradication program that provides services to the City of Des Moines). - Community, Family & Youth Services (CFYS): staff recommended pausing requested new staffing (two or three FTEs), and suggested a $142,000 shelter/hotel expense be funded from ERA2 (an emergency rental assistance funding source) rather than the general basic fund. - Wesley Life senior food-rate increase: a $57,000 request that staff recommended covering by reallocation within CFYS rather than a new appropriation. - Conservation: staff supported moving rental revenue from properties leased to AmeriCorps and conservation corps into the conservation special fund, contingent on associated expenditures also shifting into that fund; staff also proposed disapproving requested “extra help” and inflationary adjustments (about $235,000) pending review. - Sleepy Hollow loan: a net request of $815,000 was supported by staff on condition of written repayment terms. - Health Department accounting position: the health department requested an in-house accountant (they are no longer using a vendor). Staff noted the request is budget-neutral in net cost and raised the option of placing the position in central accounting (auditor’s office) to gain efficiencies across departments. - IT software/maintenance: IT requested increased appropriations for subscriptions; staff recommended a FY adjustment now and a $442,000 appropriation for the next fiscal year while seeking opportunities to phase out unneeded subscriptions and reduce net cost. - Armored vehicle: staff recommended funding the armored vehicle purchase from the vehicle-replacement appropriation so there would be no net increase in vehicle expenditures. - Conservation storm cleanup and culvert work: about $518,000 in requests are pending insurance and FEMA reimbursements. Staff reminded the board FEMA operates on a reimbursement basis and recommended careful timing so county payments do not jeopardize coverage and so the county can maximize available reimbursements.

Process, timeline and taxpayer mailing

Staff described the remaining schedule and legal deadlines for the tax-levy publication and budget certification. They said the board must publish the maximum tax dollars and hold a public budget forum on Feb. 25 (the meeting referenced in the transcript), file required forms with the Iowa Department of Management by March 5, expect mailings to property owners around March 15, and finalize budget certification by April 30. Deb said mid-March is the last practical date for personnel-related changes; once the county files the levy form with the state it cannot increase the levy rate.

Staff emphasized that the mandated taxpayer notice uses the state’s assumptions (a 10% assessed-valuation increase and a residential rollback change) that will make the mailed notice show an increase in tax liability even if the county reduces its levy; supervisors and staff discussed adding clarifying language, a second page or a link/QR code to the county website to explain the real impact to taxpayers.

No final decisions; next steps

Board members repeatedly described the line-item recommendations as options to discuss rather than final actions. Several supervisors urged Emergency Management to pursue renegotiation of partner assessments and said they preferred a collaborative approach to restructuring costs rather than unilateral cuts. Staff said they will continue to refine recommended appropriations, await HR input on requested position upgrades and new FTEs, and monitor pending state legislation that could affect property-tax calculations.

The meeting closed with staff and supervisors noting additional discussion is needed before the board certifies the budget next week or later this spring.