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Woodbury County supervisors receive fiscal 2026 budget documents, post maximum tax-levy notice
Summary
The Woodbury County Board of Supervisors voted to receive proposed fiscal 2026 budgets and to post maximum-tax-levy amounts for public notice. Receiving the documents does not set the final tax rate; the board said it will set the final levy in April.
The Woodbury County Board of Supervisors on March 3 voted to receive the proposed fiscal 2026 budget documents and to publish maximum tax-levy figures required for the auditor's public notice process. The board’s motion to receive the packet passed 4-0.
The action places the maximum levy figures on record and begins the public-notice clock; the board emphasized the vote does not adopt final tax rates. Michelle, a staff member presenting the budget materials, told the board the figures represent the “maximum” the county might levy and that final levy and budget adoption will occur at a later meeting in April.
Why it matters: the published maximum is the ceiling the board may adopt and is required for the Department of Management mailing to property owners. The county’s presenter said limits in state law (referred to in meeting materials as House File 718) cap some levies, which constrains how much general-basic and rural-basic funds can grow. The materials shown to the board estimated a countywide maximum levy in the scenario presented and explained options for shifting one-time funds (for example, gaming or local-option sales tax receipts) to reduce the debt-service levy.
Key numbers and next steps: staff showed debt-service principal of $2,944,940 and interest of $407,804 for fiscal 2026; the packet listed a $400,000 maintenance/lease obligation to the Law Enforcement Center (LEC) authority. Staff said the board must finalize any adjustments before the auditor’s March 5 mailing and may still reduce these maximums before final adoption in April. The board directed staff to post the maximum amounts and return with further scenarios and adjustments as needed.
The board clarified multiple times that receiving the packet is procedural: the public notice will reflect the posted maximum amounts and the board retains the ability to lower the levy before final adoption.
