Finance committee reviews draft general fund budget, levy options and grant requests; Senior Connections seeks a $75,000 increase

Boone County staff presented a draft of the fiscal 2026 general fund budget and a preliminary tax levy proposal during the finance committee meeting on Oct. 9, outlining projected revenues, reserve transfers and outside grant requests.

Administrator Becky Tobin (referred to in the meeting as Ms. Tobin/Tohman) told the committee the General Fund revenue projection on the draft spreadsheet shows revenue running above the current budget. Tobin said the county expects to receive roughly 97% of the property tax levy after the fourth distribution and that the county will transfer approximately $1.5 million into capital next year in addition to $6 million transferred this year — a combined $7.5 million in reserve transfers related to construction projects.

Treasurer (presenting earlier in the meeting) said the county has received about 97% of expected property taxes after the fourth distribution and reported delinquency data: about 1,001 parcels were delinquent out of roughly 24,000 parcels at the time of the notice pull, which the treasurer described as “a little over 4%,” later dropping to roughly 400 parcels before the Oct. 30 tax sale. The treasurer said roughly 97% of expected property taxes have been received countywide and that tax-sale preparations were underway.

Staff reviewed several general-fund grant requests that are customarily budgeted. Growth Dimensions requested $40,000 (up from $35,000). Growth Dimensions’ representative (Pam Fettis) described recent metrics the organization provided to the county: occupancy and job growth tied to several local prospects and awards, noted investments in marketing and a new CRM, and requested county support to continue those efforts. Tobin said CASA’s budget request was reduced by $25,000 because CASA plans to move into the courthouse and will no longer pay external rent and utilities; Soil and Water’s request remained at the same level as prior years.

Senior Connections (Boone County Council on Aging) Executive Director Kelly Hillen requested an increased levy allocation, asking the county for a $75,000 increase to support information-and-assistance services, senior-center activities (formerly the Keen Age Center), operating costs and an expanding in‑home care program. Hillen said some state and federal grants require local matching funds — typically a 15–20% match — and that the levy provides flexible local dollars that can unlock restricted external funding. Hillen described demographic pressures, including growth in the 85-and-older population, that increase demand for in‑home supports and case management.

In the draft levy outline, Tobin said the county’s equalized assessed value (EAV) increased, which lowered the hypothetical county rate from 0.85635 (taxes paid in 2024) to an estimated 0.79643 under the draft. Tobin reminded the committee the county is operating under tax-cap rules and that not all outside requests can be accommodated within the available levy capacity; she noted the draft included a $350,000 increase to the general fund portion of the levy, a $25,000 request for county highway and a $10,000 request for county bridge funds in the draft shown to the committee, and that VAC (Vote-Act-Call? region) and other entities had separate requests. Tobin also said the county received new revenue from solar leases on the landfill (about $10,500) and other changes that affected the fiscal picture.

Committee members discussed priorities and requested more detail from departments on new initiative costs. Several members urged caution in spending reserves despite the current projected surplus and emphasized the need to balance essential capital and IT infrastructure priorities against other requests. The committee did not adopt a final levy or budget at the meeting; Tobin and staff will return with more detail at subsequent meetings and a proposed levy that must be laid over and adopted according to statutory timelines.

No formal budget votes were taken at the Oct. 9 meeting; the county will continue budget hearings and levy planning in October and November.