Dunn County manager presents proposed 2026 budget; board approves fund-balance policy changes

Dunn County Manager Dan presented the proposed 2026 budget to the Dunn County Board of Supervisors and described the county as being "in a good spot" financially while urging attention to future building and operating costs.

The presentation outlined the county's major revenue streams and constraints: a limited levy and a debt-service levy that together approach about $25,000,000 in property tax levy; a maintained debt-service levy target of about $5,200,000; and continued growth in equalized property values. Dan noted the county's recent borrowing produced a roughly 2.9% rate on promissory notes and explained that the debt-service portion of the tax bill for a $200,000 house is about $180.

The manager described program and staffing changes embedded in the draft budget. Among them: elimination of a CIO position, consolidation of two positions in administration (transit commissioner and facilities/parks) into a single role, and modest operational investments in courthouse HVAC, squad-car replacements and parking-lot maintenance. He also flagged a projected countywide salary-and-fringe cost increase of about $2.5 million and said new operational revenues available each year for spending (from net new construction, sales tax and state aid) are projected near $600,000–$650,000, a constraint for adding ongoing programs.

Dan walked supervisors through several charts in the budget book — including mill-rate trends, net-new-construction rules, sales-tax receipts (noting a 2024 sales-tax anomaly), and a multi-year projection of new operational dollars. He described the budget book as an expanded public notice that includes statutory disclosures plus additional explanatory material, and asked supervisors to review the draft before the November 12 vote.

During the presentation Dan emphasized fund-balance planning and proposed changes intended to smooth future budget years and to better budget for aging building systems. The board later approved an amendment to the county's fund-balance policy (moving certain codified language into an updated policy format and aligning committee oversight) and adopted a related resolution.

The manager closed by pointing supervisors to the department-level line-item reports on the county website and offering to meet with members who want deeper explanations of specific cost-center changes.

The board did not vote on the full 2026 budget at this meeting; public notice was scheduled and a formal board vote set for November 12.